S CPB Annual Financial Report TV 2012

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Schedule A
Oregon Network (1840)
Portland, OR
NFFS Excluded?
If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS
data.

Source of Income

2011 data

2012 data

$1,629,054

$1,324,601

$892,440

$104,640

B. Department of Education

C. Department of Health and Human Services

D. National Endowment for the Arts and Humanities

$365,549

$51,965

E. National Science Foundation

$204,972

$1,089,992

$166,093

$78,004

$6,689,319

$5,103,306

$1,436,726

$1,468,279

B. CPB - Digital Project Grants

C. CPB - Restricted portion of Radio Community Service
Grants

$27,692

$28,561

$247,421

$376,907

$4,888,327

$3,149,918

$89,153

$79,641

$14,952

$9,836

$61,826

$5,631

$1,775

$10,397

$1,118

$19,622

$31,841

1. Amounts provided directly by federal government agencies
A. PTFP (NTIA) Facilities Grants

F. Other Federal Funds (specify)
Description
USDA RUS
NASA

Amount
$13,300
$64,704

2. Amounts provided by Public Broadcasting Entities
(e.g. CPB, PBS, NPR, etc., including other stations and
regional networks. See Guidelines for complete list.)
A. CPB - Community Service Grants (for radio enter
unrestricted portion only)

D. CPB - TV Interconnection grants
E. CPB - all other funds
F. PBS - all payments except copyright royalties and other
pass-through payments. See Guidelines for details.
G. NPR - all payments except pass-through payments.
See Guidelines for details.
H. Public broadcasting stations - all payments
I. Other PBE funds (specify)
3. Local boards and departments of education or other local
government or agency sources
Exclusion Description
Rentals of studio space,
equipment, tower, parking space

Amount
$3,270

4. State boards and departments of education or other state
government or agency sources
5. State colleges and universities
6. Other state-supported colleges and universities
7. Private colleges and universities

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Exclusion Description
Rentals of studio space,
equipment, tower, parking space

8. Foundations and nonprofit associations
2011 data
8a. How much of this
$812,948
revenue was received as
underwriting?

Amount
$1,532

$961,256

$773,090

$703,861

$1,141,146

$3,843,500

$4,001,859

11. Revenue from Friends groups less any revenue included on
line 10
2011 data
2012 data
11a. Total number of
0
0
Friends contributors.

12. Subsidiaries and other activities unrelated to public
broadcasting (See instructions)

2011 data

2012 data

A. Gross auction revenue

B. Direct auction expenses

14. Special fundraising activities

$456,932

$419,929

$601,855

$548,639

Exclusion Description
Production, taping, or other
broadcast related activities
Sale or rental of program
transcripts or recording for other
than public performance
including private use
Rentals of studio space,
equipment, tower, parking space

2012 data
$551,304

Amount
$5,063
$6,529

$2,658

9. Business and Industry
9a. How much of this
revenue was received as
underwriting?

2011 data

2012 data

$415,994

$632,523

Exclusion Description
Leasing of SCA, VBI, ITFS
channels
Rentals of membership lists
Rentals of studio space,
equipment, tower, parking space
Sale or rental of program
transcripts or recording for other
than public performance
including private use
Sale of programs or program
rights for public performance
Sale of Services
National Datacast

Amount
$260,301
$11,377
$120,389
$9,064

$920
$18,975
$13,000

10. Memberships and subscriptions (net of write-offs)
2011 data
2012 data
10a. Total number of
56,275
56,239
contributors.

Form of Revenue
13. Auction revenue

A. Gross special fundraising revenues

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B. Direct special fundraising expenses

$144,923

$128,710

$150,381

$255,872

$5,785

$4,820

B. Royalties

$68,376

$20,774

C. PBS or NPR pass-through copyright royalties

$76,220

$230,278

$-259

$-240

A. Gains from sales of property and equipment - do not
report losses

B. Realized gains/losses on investments (other than
endowment funds)

$-259

$-240

$2,088,519

$1,026,041

A. Contributions to endowment principal

$407,615

$1,067,008

B. Interest and dividends on endowment funds

$214,356

$282,619

$1,466,548

$-323,586

$1,128,937

$-69,956

$1,128,937

$-69,956

$2,058,886

$1,467,232

$565,299

$600,073

15. Passive income
A. Interest and dividends (other than on endowment funds)

16. Gains and losses on investments, charitable trusts and gift
annuities and sale of other assets (other than endowment
funds)

C. Unrealized gains/losses on investments and actuarial
gains/losses on charitable trusts and gift annuities (other
than endowment funds)
17. Endowment revenue

C. Realized and unrealized net investment gains and
losses on endowment funds (if this is a negative amount,
add a hyphen - e.g. "-1,765")
18. Capital fund contributions
A. Facilities and equipment (except funds received from
federal or public broadcasting sources)
B. Other

19. Gifts and bequests from major individual donors
2011 data
2012 data
19a. Total number of
856
911
major individual donors
20. Other Direct Revenue
Description
Other Revenue

Amount
$600,073

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Description

Amount

Exclusion Description Amount
$703
Rentals of studio space,
equipment, tower,
parking space
Sale or rental of program $37,695
transcripts or recording
for other than public
performance including
private use
$508,505
Sale of premiums
$7,516
Ticket sales to concerts
and other events
(exclusive of
contributions portion if
disclosed)
$19,368
Refunds, rebates,
reimbursements and
insurance proceeds
$26,286
A wholly owned or
partially owned for-profit
subsidiary regardless of
the nature of the
business

21. Total Revenue (Sum of lines 1 through 12, 13a, 14a, and 15
through 20).

$20,518,783

$16,230,486

2011 data

2012 data

22. Federal revenue from line 1.

$1,629,054

$1,324,601

23. Public broadcasting revenue from line 2.

$6,689,319

$5,103,306

24. Capital funds exclusion (from line 18a) - TV only

$1,128,937

$-69,956

$804,496

$1,053,151

$1,611,212

$-195,116

$144,923

$128,710

C. Gains from sales of property and equipment – line 16a

D. Realized gains/losses on investments (other than
endowment funds) – line 16b

E. Unrealized investment and actuarial gains/losses (other
than endowment funds) – line 16c

$-259

$-240

F. Realized and unrealized net investment gains/losses on
endowment funds – line 17c

$1,466,548

$-323,586

$8,655,765

$9,014,500

Adjustments to Revenue

25. Other revenue on line 21 not meeting the source, form,
purpose, or recipient criteria to be included as NFFS. Click here
to view all revenue reported as NFFS X.
26. Other automatic subtractions from total revenue
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

27. Total Direct Nonfederal Financial Support (Line 21 less
Lines 22 through 26). (Forwards to line 1 of the Summary of
Nonfederal Financial Support)

Comments
Comment

Name

Date

Status

Date

Status

Schedule B WorkSheet
Oregon Network (1840)
Portland, OR

Comments
Comment

Name

Occupancy List
Oregon Network (1840)
Portland, OR

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Type of Occupancy Location

Value

Schedule B Totals
Oregon Network (1840)
Portland, OR
2011 data

2012 data
$

1. Total support activity benefiting station

$0
$0

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.
Comments
Comment

Name

Date

Status

Schedule C
Oregon Network (1840)
Portland, OR
2011 data

Donor
Code

2012 data

$27,500

$14,400

A. Legal

B. Accounting and/or auditing

C. Engineering

1. PROFESSIONAL SERVICES (must be eligible as NFFS)

D. Other professionals (see specific line item instructions
in Guidelines before completing)
Description
Consultant - Lobbyist

BS $27,500

$14,400

Amount
$14,400
$11,800

2. GENERAL OPERATIONAL SERVICES (must be eligible as
NFFS)
A. Annual rental value of space (studios, offices, or tower
facilities)

$9,100

$25,515
BS

$21,600

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
Hotels
Phones and phone service

$2,700

$3,915

Amount
$2,475
$1,440
$7,958

$4,660

A. ITV or educational radio

B. State public broadcasting agencies (APBC, FL-DOE,
eTech Ohio)

3. OTHER SERVICES (must be eligible as NFFS)

C. Local advertising

$7,958

$4,660

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

$47,258

$44,575

5. IN-KIND CONTRIBUTIONS INELIGIBLE AS NFFS

$21,489

$8,009

D. National advertising

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2011 data

Donor
Code

2012 data

A. Compact discs, records, tapes and cassettes

B. Exchange transactions

C. Federal or public broadcasting sources

BS $21,489

D. Fundraising related activities

$8,009

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

$68,747

$52,584

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.
Comments
Comment

Name

Date

Status

Schedule D
Oregon Network (1840)
Portland, OR
Donor
Code

2011 data

2012 data

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.
Comments
Comment

Name

Date

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Schedule E
Oregon Network (1840)
Portland, OR
EXPENSES
(Operating and non-operating)

PROGRAM SERVICES

2011 data

2012 data

1. Programming and production

$9,682,138

$8,594,632

2. Broadcasting and engineering

$3,540,537

$3,649,788

$464,276

$500,899

2011 data

2012 data

4. Management and general

$2,795,121

$2,768,816

5. Fund raising and membership development

$1,534,463

$1,587,123

$156,382

$170,819

$18,172,917

$17,272,077

2011 data

2012 data

$3,151,097

$1,637,058

$2,882,073

$1,552,598

$269,024

$84,460

$21,324,014

$18,909,135

3. Program information and promotion

SUPPORT SERVICES

6. Underwriting and grant solicitation
7. Depreciation and amortization (if not allocated to
functional categories in lines 1 through 6)
8. Total Expenses (sum of lines 1 to 7) must agree
with audited financial statements

INVESTMENT IN CAPITAL ASSETS
Cost of capital assets purchased or donated

9. Total capital assets purchased or donated
9a. Land and buildings
9b. Equipment
9c. All other
10. Total expenses and investment in capital assets
(Sum of lines 8 and 9)

Additional Information
(Lines 11 + 12 must equal line 8 and Lines 13 + 14 must equal line 9)

11. Total expenses (direct only)
12. Total expenses (indirect and in-kind)
13. Investment in capital assets (direct only)

2011 data

2012 data

$18,104,170

$17,219,493

$68,747

$52,584

$3,151,097

$1,637,058

14. Investment in capital assets (indirect and inkind)
Comments
Comment

Name

Date

Status

Schedule F
Oregon Network (1840)
Portland, OR
2012 data
1. Data from AFR
a. Schedule A, Line 21

$28,929,160

b. Schedule B, Line 5

c. Schedule C, Line 6

$256,218

d. Schedule D, Line 8

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e. Total from AFR

$29,185,378

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

2012 data
2. FASB
a. Total support and revenue - unrestricted

$30,678,306

b. Total support and revenue - temporarily restricted

$-1,744,725

c. Total support and revenue - permanently restricted

$251,797

d. Total from AFS, lines 2a-2c

$29,185,378

Reconciliation

2012 data

3. Difference (line 1 minus line 2)

4. If the amount on line 3 is not equal to $0,
click the “Add” button and list the reconciling items.

Comments
Comment

Name

Date

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Grantee Information

Summary of Non-Federal Financial Support 2012
2012 data

Grantee ID:1840
1. Direct Revenue (Schedule A)
Grantee Nam e:Oregon Netw ork
City: Portland
State: OR

2. Indirect Adm inistrative (Schedule B)

3. In-kind Contributions
a. Services and Other Assets (Schedule C)
b. Property and Equipm ent (Schedule D)

Licensee Type:Community

$9,014,500

4. Total Non-Federal Financial Support

$44,575
$0
$9,059,075

Certification by Head of Grantee
I certify that the above Schedule of Non-federal Financial Support for the fiscal year ending June,30,2012 conforms with the definition of nonfederal financial support set forth in the Communications Act of 1934, as amended, and adheres to the appropriate source, form, purpose, and
recipient criteria described in the Corporation for Public Broadcasting's Fiscal Year 2012 Financial Reporting Guidelines

Nam e of Head of Grantee: Steven M. Bass
Title: Head of Grantee
Em ail: sbass@opb.org
Address: Oregon Public Broadcasting, 7140 SW Macadam Ave, Portland, OR USA 97219-3099
Telephone: 503-244-9900

Independent Accountant's Report
We have examined management's assertion included in the accompanying Corporation for Public Broadcasting (CPB) Schedule of Non-Federal
Financial Support that Oregon Network complied with CPB's Fiscal Year 2012 Financial Reporting Guidelines governing the amounts reported as
Non-Federal Financial Support (NFFS) during the fiscal year ended June,30,2012. Management is responsible for Oregon Network 's compliance
with those requirements. Our responsibility is to express an opinion on management's assertion about Oregon Network 's compliance based on our
examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants
and, accordingly, included examining, on a test basis, evidence about Oregon Network 's compliance with those requirements and performing
such other procedures, as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our
opinion. Our examination does not provide a legal determination on Oregon Network compliance with specified requirements.
In our opinion, Oregon Network complied, in all material respects, with the aforementioned requirements for the fiscal year ended June,30,2012.
This report is intended solely for the information and use of the Corporation for Public Broadcasting and is not intended to be and should not be
used by anyone other than this specified party.

Nam e of Independent Accountant: Lynn Kingston
Title: Independent Accountant
Em ail: Lynn.Kingston@mossadams.com
Address: Moss Adams LLP, 805 SW Broadw ay, Suite 1200 Portland, OR USA 97205
Telephone: 503-323-7390
Audit Agency or Departm ent: Moss Adams LLP
City: Portland
State: OR

Certified By : Steven Bass, Head Of Grantee, President & CEO, 12/20/2012 1:22:24 PM
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1/8/13

Attested By : Lynn Kingston, Independent Accountant, Default, 12/20/2012 2:28:54 PM

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