Source of Income 2016 data 2017 data Revision

Transcription

1 1 of 15 5/29/2018, 1:39 PM Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly by federal government agencies $170,316 $94,922 $ A. Grants for facitilies and other capital purposes (PTFP and others) B. Department of Education C. Department of Health and Human Services D. National Endowment for the Arts and Humanities $25,000 $5,000 $ E. National Science Foundation F. Other Federal Funds (specify) Description Amount Revision Innovation grant from UW- $89,922 $ Extension $145,316 $89,922 $ 2. Amounts provided by Public Broadcasting Entities $5,737,981 $6,025,809 $ A. CPB - Community Service Grants $408,229 $388,167 $ B. CPB - all other funds from CPB (e.g. DDF, RTL, Programming Grants) C. PBS - all payments except copyright royalties and other pass-through payments. See Guidelines for details. D. NPR - all payments except pass-through payments. See Guidelines for details. $1,155 $1,370 $ E. Public broadcasting stations - all payments $5,328,487 $5,636,272 $ F. Other PBE funds (specify) $110 $0 $ 3. Local boards and departments of education or other local government or agency sources $15,257 $18,847 $ 3.1 NFFS Eligible $15,257 $18,847 $ A. Program and production underwriting $15,257 $18,847 $ B. Grants and contributions other than underwriting C. Appropriations from the licensee received through a capital campaign (Radio only)

2 2 of 15 5/29/2018, 1:39 PM E. Gifts and grants received through a capital campaign but not for facilities and equipment F. Other income eligible as NFFS (specify) 3.2 NFFS Ineligible A. Rental income B. Fees for services C. Licensing fees (not royalties see instructions for Line 15) received through a capital campaign (TV only) E. Other income ineligible for NFFS inclusion 4. State boards and departments of education or other state government or agency sources $9,853 $4,669 $ 4.1 NFFS Eligible $9,853 $4,669 $ A. Program and production underwriting $9,853 $4,669 $ B. Grants and contributions other than underwriting C. Appropriations from the licensee received through a capital campaign (Radio only) E. Gifts and grants received through a capital campaign but not for facilities and equipment F. Other income eligible as NFFS (specify) 4.2 NFFS Ineligible A. Rental income B. Fees for services C. Licensing fees (not royalties see instructions for Line 15) received through a capital campaign (TV only) E. Other income ineligible for NFFS inclusion 5. State colleges and universities $1,764,245 $1,638,117 $ 5.1 NFFS Eligible $1,762,745 $1,635,847 $ A. Program and production underwriting $88,346 $86,411 $ B. Grants and contributions other than underwriting $10,441 $10,757 $ C. Appropriations from the licensee $1,606,987 $1,538,679 $

3 3 of 15 5/29/2018, 1:39 PM received through a capital campaign (Radio only) $56,971 $0 $ E. Gifts and grants received through a capital campaign but not for facilities and equipment F. Other income eligible as NFFS (specify) 5.2 NFFS Ineligible $1,500 $2,270 $ A. Rental income B. Fees for services $1,500 $2,270 $ C. Licensing fees (not royalties see instructions for Line 15) received through a capital campaign (TV only) E. Other income ineligible for NFFS inclusion 6. Other state-supported colleges and universities $13,279 $4,950 $ 6.1 NFFS Eligible $13,279 $4,950 $ A. Program and production underwriting $13,279 $4,950 $ B. Grants and contributions other than underwriting C. Appropriations from the licensee received through a capital campaign (Radio only) E. Gifts and grants received through a capital campaign but not for facilities and equipment F. Other income eligible as NFFS (specify) 6.2 NFFS Ineligible A. Rental income B. Fees for services C. Licensing fees (not royalties see instructions for Line 15) received through a capital campaign (TV only)

4 4 of 15 5/29/2018, 1:39 PM E. Other income ineligible for NFFS inclusion 7. Private colleges and universities $24,939 $36,014 $ 7.1 NFFS Eligible $24,939 $36,014 $ A. Program and production underwriting $24,939 $36,014 $ B. Grants and contributions other than underwriting C. Appropriations from the licensee received through a capital campaign (Radio only) E. Gifts and grants received through a capital campaign but not for facilities and equipment F. Other income eligible as NFFS (specify) 7.2 NFFS Ineligible A. Rental income B. Fees for services C. Licensing fees (not royalties see instructions for Line 15) received through a capital campaign (TV only) E. Other income ineligible for NFFS inclusion 8. Foundations and nonprofit associations $393,022 $462,720 $ 8.1 NFFS Eligible $392,802 $420,560 $ A. Program and production underwriting $392,802 $420,560 $ B. Grants and contributions other than underwriting C. Gifts and grants for facilities and equipment as restricted by the donor or received through a capital campaign (Radio only) D. Gifts and grants received through a capital campaign but not for facilities and equipment E. Other income eligible as NFFS (specify) 8.2 NFFS Ineligible $220 $42,160 $ A. Rental income B. Fees for services $220 $42,160 $

5 5 of 15 5/29/2018, 1:39 PM C. Licensing fees (not royalties see instructions for Line 15) received through a capital campaign (TV only) E. Other income ineligible for NFFS inclusion 9. Business and Industry $828,138 $803,525 $ 9.1 NFFS Eligible $811,801 $791,154 $ A. Program and production underwriting $811,801 $791,154 $ B. Grants and contributions other than underwriting C. Gifts and grants for facilities and equipment as restricted by the donor or received through a capital campaign (Radio only) D. Gifts and grants received through a capital campaign but not for facilities and equipment E. Other income eligible as NFFS (specify) 9.2 NFFS Ineligible $16,337 $12,371 $ A. Rental income B. Fees for services $16,337 $12,371 $ C. Licensing fees (not royalties see instructions for Line 15) received through a capital campaign (TV only) E. Other income ineligible for NFFS inclusion 10. Memberships and subscriptions (net of membership bad debt expense) $1,381,567 $1,224,629 $ 10.1 NFFS Exclusion Fair market value of premiums that are not of insubstantial value 10.2 NFFS Exclusion All bad debt expenses from NFFS eligible revenues including but not limited to pledges, underwriting, and membership (unless netted elsewhere in Schedule A) 2016 data 2017 data 10.3 Total number of contributors. 12,719 10,250 $9,019 $9,336 $ 11. Revenue from Friends groups less any revenue included on line data 2017 data 11.1 Total number of Friends contributors Subsidiaries and other activities unrelated to public broadcasting (See instructions) A. Nonprofit subsidiaries involved in telecommunications activities B. NFFS Ineligible Nonprofit subsidiaries not involved in telecommunications activities C. NFFS Ineligible For-profit subsidiaries regardless of the nature of its activities D. NFFS Ineligible Other activities unrelated to public brodcasting Form of Revenue 2016 data 2017 data Revision 13. Auction revenue (see instructions for Line 13)

6 6 of 15 5/29/2018, 1:39 PM A. Gross auction revenue B. Direct auction expenses 14. Special fundraising activities (see instructions for Line 14) A. Gross special fundraising revenues B. Direct special fundraising expenses 15. Passive income $157,003 $138,738 $ A. Interest and dividends (other than on endowment funds) $155,167 $137,173 $ B. Royalties $1,836 $1,565 $ C. PBS or NPR pass-through copyright royalties 16. Gains and losses on investments, charitable trusts and gift annuities and sale of other assets (other than endowment funds) $-114,928 $223,721 $ A. Gains from sales of property and equipment (do not report losses) B. Realized gains/losses on investments (other than endowment funds) $40,614 $51,327 $ C. Unrealized gains/losses on investments and actuarial gains/losses on charitable trusts and gift annuities (other than endowment funds) $-155,542 $172,394 $ 17. Endowment revenue $598 $16,740 $ A. Contributions to endowment principal $0 $11,976 $ B. Interest and dividends on endowment funds $1,718 $1,294 $ C. Realized net investment gains and losses on endowment funds (if this is a negative amount, add a hyphen, e.g., "-1,765") $1,171 $2,206 $ D. Unrealized net investment gains and losses on endowment funds (if this is a negative amount, add a hyphen, e.g., "-1,765") $-2,291 $1,264 $ 18. Capital fund contributions from individuals (see instructions) A. Facilities and equipment (except funds received from federal or public broadcasting sources) B. Other 19. Gifts and bequests from major individual donors 2016 data 2017 data 19.1 Total number of major individual donors $793,373 $1,378,470 $

7 7 of 15 5/29/2018, 1:39 PM 20. Other Direct Revenue Description Amount Revision Sales $59,306 $ Exclusion Description Amount Revision Sale of premiums $1,324 $ Ticket sales to concerts and other events (exclusive of contributions portion if disclosed) $57,982 $ $69,165 $59,306 $ Line 21. Proceeds from spectrum auction, interest earned on these funds, channel sharing revenues, and spectrum leases (TV only) A. Proceeds from sale in spectrum auction (TV only) B. Interest earned on proceeds from sale in spectrum auction (TV only) C. Payments from spectrum auction speculators (TV only) D. Channel sharing and spectrum leases revenues (TV only) 22. Total Revenue (Sum of lines 1 through 12, 13.A, 14.A, and 15 through 21) $11,243,808 $12,131,177 $ Click here to view all NFFS Eligible revenue on Lines 3 through 9. Click here to view all NFFS Ineligible revenue on Lines 3 through 9. Adjustments to Revenue 2016 data 2017 data Revision 23. Federal revenue from line 1. $170,316 $94,922 $ 24. Public broadcasting revenue from line 2. $5,737,981 $6,025,809 $ 25. Capital funds exclusion TV (3.2D, 4.2D, 5.2D, 6.2D, 7.2D, 8.2D, 9.2D, 18A) 26. Revenue on line 20 not meeting the source, form, purpose, or recipient criteria $69,165 $59,306 $ 27. Other automatic subtractions from total revenue $-88,972 $293,328 $ A. Auction expenses limited to the lesser of lines 13a or 13b B. Special fundraising event expenses limited to the lesser of lines 14a or 14b C. Gains from sales of property and equipment line 16a D. Realized gains/losses on investments (other than endowment funds) line 16b $40,614 $51,327 $ E. Unrealized investment and actuarial gains/losses (other than endowment funds) line 16c $-155,542 $172,394 $ F. Realized and unrealized net investment gains/losses on endowment funds line 17c, line 17d $-1,120 $3,470 $

8 8 of 15 5/29/2018, 1:39 PM G. Rental income (3.2A, 4.2A, 5.2A, 6.2A, 7.2A, 8.2A, 9.2A) H. Fees for services (3.2B, 4.2B, 5.2B, 6.2B, 7.2B, 8.2B, 9.2B) $18,057 $56,801 $ I. Licensing Fees (3.2C, 4.2C, 5.2C, 6.2C, 7.2C, 8.2C, 9.2C) J. Other revenue ineligible as NFFS (3.2E, 4.2E, 5.2E, 6.2E, 7.2E, 8.2E, 9.2E) K. FMV of high-end premiums (Line 10.1) $9,019 $9,336 $ L. All bad debt expenses from NFFS eligible revenues including but not limited to pledges, underwriting, and membership (Line 10.2) M. Revenue from subsidiaries and other activities ineligible as NFFS (12.B, 12.C, 12.D) N. Proceeds from spectrum auction, interest earned on these funds, channel sharing revenues, and spectrum leases from line 21 (TV only) 28. Total Direct Nonfederal Financial Support (Line 22 less Lines 23 through 27). (Forwards to line 1 of the Summary of Nonfederal Financial Support) $5,355,318 $5,657,812 $ Comments Comment Name Date Status WHA-AM put on a live To the Best of Our Knowledge show that was paid for by a Foundation. While it could be argued to have been a grant, the agreement was structured as fee for service so it is included as NFFS ineligible. Paul Breen 12/18/2017 Note Reflects growth in both the number of major gifts and the size of major gifts. Paul Breen 12/18/2017 Note A higher proportion of donations were allocable to WLSU in FY2017 v. WHA-AM. Paul Breen 12/18/2017 Note Grant from UW-Extension funded with federal indirect cost revenue wound down in FY2017. Receipts from partner in Wisconsin Public Radio (Wisconsin Educational Communications Board) for programming increased in FY2017. A higher proportion of membership revenue was allocable to WLSU-FM than to WHA-AM in FY2017 than in prior year.. Markets were stronger in FY2017 than in FY2016. Paul Breen 12/19/2017 Note Paul Breen 12/19/2017 Note Paul Breen 12/19/2017 Note Paul Breen 12/19/2017 Note

9 9 of 15 5/29/2018, 1:39 PM Schedule B WorkSheet Rate is applicable to other sponsored activities Rate is applicable to institutional and other sponsored activities Rate is applicable to all programs 1. Determine station net direct expenses 1a. Total station operating expenses and capital outlays (Schedule E line 10) Revision $11,496,611 $12,964,069 $ 1b.1. Capital outlays (from Schedule E, Line 9 total) $270,525 $306,607 $ 1b.2. Depreciation $77,259 $69,103 $ 1b.3. Amortization $182,580 $181,308 $ 1b.4. In-kind contributions (services and other assets) $5,883 $8,784 $ 1b.5. Indirect administrative support (see Guidelines for instructions) $853,319 $883,417 $ 1b.6. Donated property and equipment (if not included on line 1b.1) 1b.7. Report costs here that are not part of the base per the licensee's federal negotiated indirect cost rate agreement. (Commonly excluded: general and administrative, fundraising, membership development, and grant solicitation costs.) $6,022,223 $7,285,951 $ Description Amount Revision Friends group consolidation expenses $102,024 $ 9050 transactions classified as revenue $2,270 $ GASB 68 pension expense $496,284 $ Accruals $-368,885 $ UW-Superior Direct Expenses $116,028 $ MTDC exclusions $6,186,943 $ Department administration $751,287 $ 1b.8. Total deductions $7,411,789 $8,735,170 $ 1c. Station net direct expenses $4,084,822 $4,228,899 $ 2. Modify licensee negotiated cost rate If the station's direct expenses are not included in the cost base, do not continue with this worksheet 2a. Licensee's negotiated indirect cost rate %29.43 %29.43 % Less: rate components that do not benefit station operations: 2b.1. Departmental administration %7.64 %7.64 % 2b.2. Sponsored projects administration % %0 % 2b.3. Library support % %0 % 2b.4. Other %0.9 %0.9 % Description Amount Revision Equipment Use Charge $0 $

10 10 of 15 5/29/2018, 1:39 PM Comments Revision 2b.5. Total deductions (sum of 2b.1 through 2b.4) %8.54 %8.54 % 2c. Modified cost rate %20.89 %20.89 % 3. Apply modified rate to station net direct expenses 3a. Station net direct expenses from line 1c $4,084,822 $4,228,899 $ 3b. Modified cost rate from line 2c %20.89 %20.89 % 4. Total indirect support (forwards to line 1 of Schedule B Tab 3) $853,319 $883,417 $ Comment Name Date Status Occupancy List Schedule B Totals Type of Occupancy Location Value 1. Total support activity benefiting station 2. Occupancy value 3. Deductions: Fees paid to the licensee for overhead recovery, assessment, etc. 4. Deductions: Support shown on lines 1 and 2 in excess of revenue reported in financial statements. 5. Total Indirect Administrative Support (Forwards to Line 2 of the Summary of Nonfederal Financial Support) 6. Please enter an institutional type code for your licensee data 2017 data $853,319 $883,417 $ 0 $0 $ $853,319 $883,417 $ SU SU Comments Comment Name Date Status Schedule C 1. PROFESSIONAL SERVICES (must be eligible as NFFS) A. Legal B. Accounting and/or auditing C. Engineering D. Other professionals (see specific line item instructions in Guidelines before completing) Description Amount Revision Professional Development Trainer $2,112 $ 2. GENERAL OPERATIONAL SERVICES (must be eligible as NFFS) A. Annual rental value of space (studios, offices, or tower 2016 data Donor Code 2017 data Revision $0 $2,112 $ $0 SU $2,112 $ $0 $3,453 $ $0 FD $465 $

11 11 of 15 5/29/2018, 1:39 PM 2016 data Donor Code 2017 data Revision facilities) B. Annual value of land used for locating a station-owned transmission tower C. Station operating expenses D. Other (see specific line item instructions in Guidelines before completing) Description Amount Revision Lodging $2,988 $ 3. OTHER SERVICES (must be eligible as NFFS) A. ITV or educational radio B. State public broadcasting agencies (APBC, FL-DOE, etech Ohio) C. Local advertising D. National advertising 4. Total in-kind contributions - services and other assets eligible as NFFS (sum of lines 1 through 3), forwards to Line 3a. of the Summary of Nonfederal Financial Support $0 BS $2,988 $ $3,470 $1,391 $ BS $3,470 BS $1,391 $ $3,470 $6,956 $ 5. IN-KIND CONTRIBUTIONS INELIGIBLE AS NFFS A. Compact discs, records, tapes and cassettes B. Exchange transactions C. Federal or public broadcasting sources D. Fundraising related activities $2,413 $1,828 $ FD $2,413 BS $1,828 $ E. ITV or educational radio outside the allowable scope of approved activities F. Local productions G. Program supplements H. Programs that are nationally distributed I. Promotional items J. Regional organization allocations of program services K. State PB agency allocations other than those allowed on line 3(b) L. Services that would not need to be purchased if not donated M. Other 6. Total in-kind contributions - services and other assets (line 4 plus line 5), forwards to Schedule F, line 1c. Must agree with in-kind contributions recognized as revenue in the AFS. $5,883 $8,784 $

12 12 of 15 5/29/2018, 1:39 PM 2016 data Donor Code 2017 data Revision Comments Comment Name Date Status Schedule D 1. Land (must be eligible as NFFS) 2. Building (must be eligible as NFFS) 3. Equipment (must be eligible as NFFS) 4. Vehicle(s) (must be eligible as NFFS) 5. Other (specify) (must be eligible as NFFS) 6. Total in-kind contributions - property and equipment eligible as NFFS (sum of lines 1 through 5), forwards to Line 3b. of the Summary of Nonfederal Financial Support 7. IN-KIND CONTRIBUTIONS INELIGIBLE AS NFFS a) Exchange transactions b) Federal or public broadcasting sources c) TV only property and equipment that includes new facilities (land and structures), expansion of existing facilities and acquisition of new equipment d) Other (specify) 8. Total in-kind contributions - property and equipment (line 6 plus line 7), forwards to Schedule F, line 1d. Must agree with in-kind contributions recognized as revenue in the AFS data Donor Code 2017 data Revision Comments Comment Name Date Status Schedule E EXPENSES (Operating and non-operating) PROGRAM SERVICES 2016 data 2017 data Revision 1. Programming and production $6,377,280 $6,974,674 $ A. Restricted Radio CSG $101,220 $149,701 $ B. Unrestricted Radio CSG $301,315 $323,448 $ C. Other CPB Funds D. All non-cpb Funds $5,974,745 $6,501,525 $ 2. Broadcasting and engineering $520,341 $531,172 $

13 13 of 15 5/29/2018, 1:39 PM PROGRAM SERVICES 2016 data 2017 data Revision A. Restricted Radio CSG B. Unrestricted Radio CSG C. Other CPB Funds D. All non-cpb Funds $520,341 $531,172 $ 3. Program information and promotion $451,441 $584,519 $ A. Restricted Radio CSG B. Unrestricted Radio CSG C. Other CPB Funds D. All non-cpb Funds $451,441 $584,519 $ SUPPORT SERVICES 2016 data 2017 data Revision 4. Management and general $1,796,412 $1,976,159 $ A. Restricted Radio CSG B. Unrestricted Radio CSG $5,000 $2,500 $ C. Other CPB Funds D. All non-cpb Funds $1,791,412 $1,973,659 $ 5. Fund raising and membership development $1,183,711 $1,493,417 $ A. Restricted Radio CSG B. Unrestricted Radio CSG C. Other CPB Funds D. All non-cpb Funds $1,183,711 $1,493,417 $ 6. Underwriting and grant solicitation $896,901 $1,097,521 $ A. Restricted Radio CSG B. Unrestricted Radio CSG C. Other CPB Funds D. All non-cpb Funds $896,901 $1,097,521 $ 7. Depreciation and amortization (if not allocated to functional categories in lines 1 through 6) A. Restricted Radio CSG B. Unrestricted Radio CSG C. Other CPB Funds D. All non-cpb Funds 8. Total Expenses (sum of lines 1 to 7) must agree with audited financial statements A. Total Restricted Radio CSG (sum of Lines 1.A, 2.A, 3.A, 4.A, 5.A, 6.A, 7.A) $11,226,086 $12,657,462 $ $101,220 $149,701 $

14 14 of 15 5/29/2018, 1:39 PM PROGRAM SERVICES 2016 data 2017 data Revision B. Total Unrestricted Radio CSG (sum of Lines 1.B, 2.B, 3.B, 4.B, 5.B, 6.B, 7.B) $306,315 $325,948 $ C. Total Other CPB Funds (sum of Lines 1.C, 2.C, 3.C, 4.C, 5.C, 6.C, 7.C) D. Total All non-cpb Funds (sum of Lines 1.D, 2.D, 3.D, 4.D, 5.D, 6.D, 7.D) $10,818,551 $12,181,813 $ INVESTMENT IN CAPITAL ASSETS Cost of capital assets purchased or donated 2016 data 2017 data Revision 9. Total capital assets purchased or donated $270,525 $306,607 $ 9a. Land and buildings 9b. Equipment $88,694 $100,402 $ 9c. All other $181,831 $206,205 $ 10. Total expenses and investment in capital assets (Sum of lines 8 and 9) $11,496,611 $12,964,069 $ Additional Information (Lines must equal line 8 and Lines must equal line 9) 2016 data 2017 data Revision 11. Total expenses (direct only) $10,366,884 $11,765,261 $ 12. Total expenses (indirect and in-kind) $859,202 $892,201 $ 13. Investment in capital assets (direct only) $270,525 $306,607 $ 14. Investment in capital assets (indirect and inkind) Comments Comment Name Date Status Schedule F 1. Data from AFR 2017 data Revision a. Schedule A, Line 22 $12,131,177 $0 b. Schedule B, Line 5 $883,417 $0 c. Schedule C, Line 6 $8,784 $0 d. Schedule D, Line 8 $0 $0 e. Total from AFR $13,023,378 $13,023,378 Choose Reporting Model You must choose one of the three reporting models in order to complete Schedule F. After making your selection, click the "Choose" button below, which will display your reporting model. When changing to a different reporting model all data entered in the current reporting model will be lost. FASB GASB Model A proprietary enterprise-fund financial statements with business-type activities only GASB Model B public broadcasting entity-wide statements with mixed governmental and business-type activities 2017 data Revision

15 15 of 15 5/29/2018, 1:39 PM 2. GASB Model A proprietary enterprise-fund financial statements with business-type activities only a. Operating revenues $10,235,624 $10,235,624 b. Non-operating revenues $2,787,754 $2,787,754 c. Other revenue $0 $0 d. Captital grants, gifts and appropriations (if not included above) $0 $0 e. Total From AFS, lines 2a-2d $13,023,378 $13,023,378 Reconciliation 2017 data Revision 3. Difference (line 1 minus line 2) $0 $0 4. If the amount on line 3 is not equal to $0, click the Add button and list the reconciling items. $0 $0 Comments Comment Name Date Status