2026-05-15T07:22:04-05:00 2025-12-31 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2025-01-01 621535834 PARTNERS FOR CHRISTIAN MEDIA INC PART 4238921200 2321 HICKORY VALLEY ROAD CHATTANOOGA TN 37421 JUSTIN WADE PRESIDENT 4238921200 2026-05-13 1 KAREN A CLEMENT CPA P00750546 4237567771 2026-05-07 2025 2025-03-06 01:10:19Z JUSTIN WADE 2321 HICKORY VALLEY ROAD CHATTANOOGA TN 37421 3264549 0 X PARTNERSFORCHRISTIANMEDIA.COM X 1992 TN TO PROVIDE THE GREATER CHATTANOOGA AREA WITH A COMTEMPORARY CHRISTIAN RADIO STATION THAT SPREADS THE GOSPEL AND ENCOURAGES AND EXHORTS CHRISTIANS. 5 3 26 350 0 0 1428069 1479875 1510528 1288898 17889 8968 -74775 19767 2881711 2797508 11400 10900 0 0 1663944 1726416 0 0 142721 1289620 1344002 2964964 3081318 -83253 -283810 2872130 2399776 866647 678104 2005483 1721672 TO PROVIDE THE GREATER CHATTANOOGA AREA WITH CHRISTIAN RADIO STATION AND A CHRISTIAN MUSIC FESTIVAL ALONG WITH ONLINE MINISTRIES THAT POINT PEOPLE TO JESUS CHRIST. 0 0 2232290 10900 1295464 PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA RADIO ON 102.7 FM.PROVIDES CHRISTIAN MUSIC AND MINSITRY VIA RADIO ON 103.1 FM.PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA THE ANNUAL J-FEST (CHRISTIAN MUSIC FESTIVAL).PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA RADIO ON THE JRADIO STREAMING PLATFORM.PROVIDES AND DISTRIBUTES VIDEO TESTIMONY MINISTRIES WITH COMEONLETSGO. 2232290 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 63 0 1 26 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 TN X FATIMA MARTINEZ 4234241298 2321 HICKORY VALLEY ROAD CHATTANOOGA TN 37421 ROBERT H LUBELL DIRECTOR 40.00 X 233027 0 0 JIMMY DUPREE DIRECTOR AND SECRETARY 1.00 X X 0 0 0 DEAN ARNOLD DIRECTOR 28.00 X 48706 0 0 PATRICK HORNE DIRECTOR 1.00 X 0 0 0 TODD PLAIN DIRECTOR 1.00 X 0 0 0 JUSTIN WADE PRESIDENT 40.00 X 166059 0 0 447792 0 0 2 0 1 0 FRIENDSHIP BROADCASTING 425 LISA STREET NE CLEVELAND TN 37312 LEASING RADIO STATION (LMA 103.1) 121200 1 1479875 1479875 ADVERTISING 516100 545399 545399 SPONSORSHIP 516100 424644 424644 BARTER INCOME 516100 318855 318855 1288898 8968 8968 480241 467041 13200 13200 RENTAL INCOME 516100 5625 5625 OTHER INCOME 516100 913 913 ROYALTY INCOME 516100 29 29 6567 2797508 1295465 0 22168 X 10900 10900 447792 282109 143293 22390 1171711 738178 374948 58585 106913 67355 34212 5346 35577 17789 17788 311232 311232 88564 88564 143824 135195 5753 2876 28312 22650 2831 2831 9340 9340 27362 11492 15870 69127 69127 PROGRAMMING SERVICES & 229580 229580 CONTRACT SERVICES 66733 50050 16683 MEALS 52286 23529 20914 7843 TELEPHONE 47062 27296 16001 3765 235003 137904 58014 39085 3081318 2232290 706307 142721 675863 347717 350 350 125398 117398 75967 71172 1212282 694471 541440 517811 832 832 1032848 1032848 419432 311648 2872130 2399776 111421 122983 110844 57009 227334 188629 417048 309483 866647 678104 X 1871760 1612507 133723 109165 2005483 1721672 2872130 2399776 -283810 0 X 0 1 X 0 0 X 2034188 1818867 1904929 2083844 2384759 10226587 2034188 1818867 1904929 2083844 2384759 10226587 19989 10206598 54 29 9053 17918 8997 36051 10262638 3869957 0.99450 0.98980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 619224 160927 458297 96478 61219 35259 496580 472325 24255 517811 OTHER CURRENT ASSETS 1950 DEPOSIT - RENT 2644 RIGHT OF USE ASSET 307054 311648 SHORT-TERM LEASE LIABILITY 131333 LONG-TERM LEASE LIABILITY 178150 309483 X 3264548 467041 467041 2797507 0 2797507 3548359 467041 467041 3081318 0 3081318 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2022, THROUGH DECEMBER 31, 2025, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2025. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES JFEST 480241 480241 419807 BANQUET 29266 17967 480241 480241 467040 467040 13201 X 1 1 X X X 0 0 0 0 0 0 0 0 0 ROBERT H LUBELL DIRECTOR 185027 0 0 0 48000 0 0 0 0 0 233027 0 0 0 JUSTIN WADE PRESIDENT 166059 0 0 0 0 0 0 0 0 0 166059 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE GOVERNING BODY HAVE THE ABILITY TO APPOINT ANOTHER MEMBER TO THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE PERFORMED. FORM 990, PART VI, SECTION B, LINE 12C PARTNERS FOR CHRISTIAN MEDIA, INC HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS USES COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION TO DETERMINE JUSTIN WADE'S, PRESIDENT, SALARY FOR EACH YEAR, AND THE SALARIES FOR ALL OTHER KEY EMPLOYEES, OFFICERS AND OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 PARTNERS FOR CHRISTIAN MEDIA, INC MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, & FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E MISCELLANEOUS: PROGRAM SERVICE EXPENSES 23,069. MANAGEMENT AND GENERAL EXPENSES 15,379. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,448. BANKING AND FINANCING FEES: PROGRAM SERVICE EXPENSES 17,354. MANAGEMENT AND GENERAL EXPENSES 17,354. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,708. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 7,330. MANAGEMENT AND GENERAL EXPENSES 7,663. FUNDRAISING EXPENSES 18,325. TOTAL EXPENSES 33,318. UTILITIES: PROGRAM SERVICE EXPENSES 16,360. MANAGEMENT AND GENERAL EXPENSES 9,590. FUNDRAISING EXPENSES 2,257. TOTAL EXPENSES 28,207. ENGINEERING SERVICES: PROGRAM SERVICE EXPENSES 24,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,000. POSTAGE & SHIPPING: PROGRAM SERVICE EXPENSES 5,628. MANAGEMENT AND GENERAL EXPENSES 1,126. FUNDRAISING EXPENSES 15,758. TOTAL EXPENSES 22,512. BAD DEBTS: PROGRAM SERVICE EXPENSES 20,339. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,339. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 14,736. MANAGEMENT AND GENERAL EXPENSES 2,984. FUNDRAISING EXPENSES 933. TOTAL EXPENSES 18,653. PROPERTY TAX: PROGRAM SERVICE EXPENSES 3,664. MANAGEMENT AND GENERAL EXPENSES 1,527. FUNDRAISING EXPENSES 916. TOTAL EXPENSES 6,107. SALES EXPENSE: PROGRAM SERVICE EXPENSES 2,689. MANAGEMENT AND GENERAL EXPENSES 2,391. FUNDRAISING EXPENSES 896. TOTAL EXPENSES 5,976. AUTOMOBILE EXPENSES: PROGRAM SERVICE EXPENSES 2,735. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,735.