Schedule A
WXPN-FM (1595)
Philadelphia, PA
NFFS Excluded?
If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS
data.

Source of Income

2022 data

2023 data

1. Amounts provided directly by federal government agencies$691$4,691

A. Grants for facilities and other capital purposes

$0

$0

$691

$4,691

C. Department of Health and Human Services$0$0

D. National Endowment for the Arts and Humanities$0$0

E. National Science Foundation$0$0

F. Other Federal Funds (specify)$0$0$511,382$464,365

A. CPB - Community Service Grants$468,720$442,615

B. CPB - all other funds from CPB$12,500$12,500$0$0

D. NPR - all payments except pass-through payments.
See Guidelines for details.

$8,850$9,250E. Public broadcasting stations - all payments$21,312

$0

$0

$0

$10,000$0$10,000

$0

$0

$0

$10,000$0

C. Appropriations from the licensee$0$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (Radio only)$0$0

E. Gifts and grants received through a capital campaign
but not for facilities and equipment$0$0

F. Other income eligible as NFFS (specify)$0$0

3.2 NFFS Ineligible$0$0

A. Rental income$0$0

B. Fees for services$0$0

C. Licensing fees (not royalties – see instructions for Line
15)

$0

$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (TV only)$0$0

E. Other income ineligible for NFFS inclusion

$0

$0

$0

$0

4.1 NFFS Eligible$0$0

A. Program and production underwriting$0$0

B. Grants and contributions other than underwriting$0$0

C. Appropriations from the licensee$0$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (Radio only)$0$0

E. Gifts and grants received through a capital campaign
but not for facilities and equipment$0$0

F. Other income eligible as NFFS (specify)$0$0

4.2 NFFS Ineligible$0$0

B. Department of Education

2. Amounts provided by Public Broadcasting Entities

C. PBS - all payments except copyright royalties andother pass-through payments. See Guidelines for details.

F. Other PBE funds (specify)
3. Local boards and departments of education or other local
government or agency sources
3.1 NFFS Eligible
A. Program and production underwriting
B. Grants and contributions other than underwriting

4. State boards and departments of education or other state
government or agency sources

A. Rental income$0$0

B. Fees for services$0$0

C. Licensing fees (not royalties – see instructions for Line
15)

$0

$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (TV only)$0$0

E. Other income ineligible for NFFS inclusion

$0

$0

$0

$0

5.1 NFFS Eligible$0$0

A. Program and production underwriting$0$0

B. Grants and contributions other than underwriting$0$0

C. Appropriations from the licensee$0$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (Radio only)$0$0

E. Gifts and grants received through a capital campaign
but not for facilities and equipment$0$0

F. Other income eligible as NFFS (specify)$0$0

5.2 NFFS Ineligible$0$0

A. Rental income$0$0

B. Fees for services$0$0

C. Licensing fees (not royalties – see instructions for Line
15)

$0

$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (TV only)$0$0

E. Other income ineligible for NFFS inclusion$0$0

6. Other state-supported colleges and universities$0$0

6.1 NFFS Eligible$0$0

A. Program and production underwriting$0$0

B. Grants and contributions other than underwriting$0$0

C. Appropriations from the licensee$0$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (Radio only)$0$0

E. Gifts and grants received through a capital campaign
but not for facilities and equipment$0$0

F. Other income eligible as NFFS (specify)$0$0

6.2 NFFS Ineligible$0$0

A. Rental income$0$0

B. Fees for services$0$0

C. Licensing fees (not royalties – see instructions for Line
15)

$0

$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (TV only)$0$0

E. Other income ineligible for NFFS inclusion$0$0$186,802$199,821$186,802$199,821

A. Program and production underwriting$0$0

B. Grants and contributions other than underwriting$0$0

C. Appropriations from the licensee$13,361$23,262

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (Radio only)$173,441$176,559$0$0

5. State colleges and universities

7. Private colleges and universities
7.1 NFFS Eligible

E. Gifts and grants received through a capital campaign
but not for facilities and equipment

F. Other income eligible as NFFS (specify)$0$0

7.2 NFFS Ineligible$0$0

A. Rental income$0$0

B. Fees for services$0$0

C. Licensing fees (not royalties – see instructions for Line
15)

$0

$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (TV only)$0$0

E. Other income ineligible for NFFS inclusion$0$0$2,191,815$2,692,458

8.1 NFFS Eligible$2,191,815$2,692,458

A. Program and production underwriting$1,568,065$1,881,406

B. Grants and contributions other than underwriting$623,750$811,052

C. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (Radio only)$0$0

D. Gifts and grants received through a capital campaign
but not for facilities and equipment$0$0

E. Other income eligible as NFFS (specify)$0$0

8.2 NFFS Ineligible$0$0

A. Rental income$0$0

B. Fees for services$0$0

C. Licensing fees (not royalties – see instructions for Line
15)

$0

$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (TV only)$0$0

E. Other income ineligible for NFFS inclusion$0$0

9. Business and Industry$1,753,237$1,711,077

9.1 NFFS Eligible$1,753,237$1,711,077

A. Program and production underwriting$1,698,737$1,668,417

B. Grants and contributions other than underwriting$54,500$42,660

C. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (Radio only)$0$0

D. Gifts and grants received through a capital campaign
but not for facilities and equipment$0$0

E. Other income eligible as NFFS (specify)$0$0

9.2 NFFS Ineligible$0$0

A. Rental income$0$0

B. Fees for services$0$0

C. Licensing fees (not royalties – see instructions for Line
15)

$0

$0

D. Gifts and grants for facilities and equipment as
restricted by the donor or received through a capital
campaign (TV only)$0$0

E. Other income ineligible for NFFS inclusion$0$0

10. Memberships and subscriptions (net of membership bad
debt expense)$3,693,853$3,742,105

10.1 NFFS Exclusion – Fair market value of premiums
that are not of insubstantial value$161,828$215,437

10.2 NFFS Exclusion – All bad debt expenses from NFFS
eligible revenues including but not limited to pledges,
underwriting, and membership (unless netted elsewherein Schedule A)
2022 data
2023 data
10.3 Total number of
29,24729,229contributors.

$90,786$-2,013

8. Foundations and nonprofit associations

11. Revenue from Friends groups less any revenue included
on line 102022 data
2023 data
11.1 Total number of00Friends contributors.

$0$0

12. Subsidiaries and other activities unrelated to publicbroadcasting (See instructions)$0$0

A. Nonprofit subsidiaries involved in telecommunications
activities$0$0

B. NFFS Ineligible – Nonprofit subsidiaries not involved intelecommunications activities$0$0

C. NFFS Ineligible – For-profit subsidiaries regardless ofthe nature of its activities$0$0

D. NFFS Ineligible – Other activities unrelated to public
brodcasting$0$02022 data

2023 data$0$0

A. Gross auction revenue$0$0

B. Direct auction expenses$0$0$124,583$82,946

A. Gross special fundraising revenues$563,983$620,158

B. Direct special fundraising expenses$439,400$537,212$4,718$113,476$4,718$113,476

B. Royalties$0$0

C. PBS or NPR pass-through copyright royalties$0$0

16. Gains and losses on investments, charitable trusts and giftannuities and sale of other assets (other than endowment
funds)$0$0

A. Gains from sales of property and equipment (do notreport losses)$0$0

B. Realized gains/losses on investments (other thanendowment funds)$0$0

C. Unrealized gains/losses on investments and actuarial
gains/losses on charitable trusts and gift annuities (otherthan endowment funds)

$0

$0

$0

$0

A. Contributions to endowment principal$0$0

B. Interest and dividends on endowment funds$0$0

C. Realized net investment gains and losses on
endowment funds (if this is a negative amount, add ahyphen, e.g., "-1,765")$0$0

D. Unrealized net investment gains and losses on
endowment funds (if this is a negative amount, add ahyphen, e.g., "-1,765")

$0

$0

$0

$0

A. Facilities and equipment (except funds received fromfederal or public broadcasting sources)$0$0

B. Other$0$0

19. Gifts and bequests from major individual donors
2022 data
2023 data
19.1 Total number of276
313
major individual donors$903,578$1,001,267

20. Other Direct Revenue$451,752$497,185

Form of Revenue
13. Auction revenue (see instructions for Line 13)

14. Special fundraising activities (see instructions for Line 14)

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

17. Endowment revenue

18. Capital fund contributions from individuals (seeinstructions)

Description
Affiliate Fees
Exclusion Description
Sale of programs or
program rights for public
performance

Amount$437,497
Amount$437,497

XPHD Affiliate
Exclusion Description
Sale of programs or
program rights for public
performance$22,390
Amount$22,390

Description
SCA Lease
Exclusion Description
Leasing of SCA, VBI,ITFS channels

Amount$22,200
Amount$22,200

Merchandising Sales
Exclusion Description
Other UBI (including thesale of advertising inpublications and othermedia)$12,848
Amount$12,848

Other
Exclusion Description
Other UBI (including thesale of advertising inpublications and othermedia)$2,250
Amount$2,250Line 21. Proceeds from the FCC Spectrum Incentive Auction,interest and dividends earned on these funds, channel sharing
revenues, and spectrum leases$0$0

A. Proceeds from sale in spectrum auction$0$0

B. Interest and dividends earned on spectrum auction
related revenue$0$0

C. Payments from spectrum auction speculators$0$0

D. Channel sharing and spectrum leases revenues$0$0

E. Spectrum repacking funds$0$0$10,271,811$11,046,603

2022 data

2023 data$691$4,691$511,382$464,365$0$0

26. Revenue on line 20 not meeting the source, form,
purpose, or recipient criteria$451,752$497,185

27. Other automatic subtractions from total revenue$692,014$750,636$0$0$439,400$537,212

C. Gains from sales of property and equipment – line 16a$0$0

D. Realized gains/losses on investments (other thanendowment funds) – line 16b$0$0

E. Unrealized investment and actuarial gains/losses(other than endowment funds) – line 16c$0$0

F. Realized and unrealized net investment gains/losses
on endowment funds – line 17c, line 17d$0$0

G. Rental income (3.2A, 4.2A, 5.2A, 6.2A, 7.2A, 8.2A,
9.2A)

$0

$0

H. Fees for services (3.2B, 4.2B, 5.2B, 6.2B, 7.2B, 8.2B,
9.2B)

$0

$0

I. Licensing Fees (3.2C, 4.2C, 5.2C, 6.2C, 7.2C, 8.2C,
9.2C)

$0

$0

J. Other revenue ineligible as NFFS (3.2E, 4.2E, 5.2E,
6.2E, 7.2E, 8.2E, 9.2E)$0$0

K. FMV of high-end premiums (Line 10.1)$161,828$215,437

L. All bad debt expenses from NFFS eligible revenues
including but not limited to pledges, underwriting, andmembership (Line 10.2)$90,786$-2,013

M. Revenue from subsidiaries and other activities
ineligible as NFFS (12.B, 12.C, 12.D)$0$0

N. Proceeds from spectrum auction and related revenues
from line 21.

$0$028. Total Direct Nonfederal Financial Support (Line 22 lessLines 23 through 27). (Forwards to line 1 of the Summary of$8,615,972$9,329,726

22. Total Revenue (Sum of lines 1 through 12, 13.A, 14.A, and15 through 21)
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
23. Federal revenue from line 1.
24. Public broadcasting revenue from line 2.
25. Capital funds exclusion—TV (3.2D, 4.2D, 5.2D, 6.2D,
7.2D, 8.2D, 9.2D, 18A)

A. Auction expenses – limited to the lesser of lines 13a or
13b
B. Special fundraising event expenses – limited to thelesser of lines 14a or 14b

Nonfederal Financial Support)

Comments
Comment

Name

Date

StatusSchedule B WorkSheet
WXPN-FM (1595)
Philadelphia, PA
2022

2023

$311,648,472$356,650,001

AFS page or "n/a"

36

1-2

Physical Plant Support (Enter thisamount here only if station benefits
from Physical Plant Support.)$0$0

AFS page or "n/a"

n/a

n/a

$311,648,472$356,650,001$11,631,179,000$12,688,662,00036

1$311,648,472$356,650,001

36

1-2

$156,386,396$184,310,498n/a2

Licensee's Direct Costs (= Total
operating expenses minus both
Institutional Support and Physical
Plant Support)$11,163,144,132$12,147,701,501

Indirect Cost Rate = (Licensee's
Indirect Costs/Licensee's Direct
Costs)%2.791763%2.935946

Station's Total Operating Expenses(from Schedule E, Line 8)$9,807,821$10,905,798

Less: Depreciation and Amortization- from station's AFS (if applicable)$173,130$181,583

AFS page or "n/a"

n/a

n/a

In-kind contributions and donatedproperty and equipment reported as
expenses per AFS (if applicable)$0$0

AFS page or "n/a"

n/a

n/a

$261,398$305,609

n/a

n/a$10,104$9,393

AFS page or "n/a"

n/a

n/a

Expenses not supported by licensee- per AFS (Example: expenses of
consolidated entities like Friends
Groups, foundations, and component
units (if applicable)"$0$0

AFS page or "n/a"

n/a

n/a

$9,363,189$10,409,213

Step 3: Apply the Rate to the Base(= total support activity benefiting
the station)$261,398$305,609

Upload the licensee's audited financial
statement only. [NOTE: Only PDF files areallowed for upload.]

View Document

1595_WXPN_BWA_fy23.pdf

Step 1 - Compute the Rate Licensee Indirect Costs/Licensee
Direct Costs
Institutional Support (Enter thisamount here only if station benefits
from Institutional Support.)

Licensee Indirect Costs
Licensee Direct Costs
Total Operating expenses
AFS page or "n/a"Less: Institutional Support (Enter thisamount whether or not the station
benefits from Institutional Support.)
AFS page or "n/a"Less: Physical Plant Support (Enter
this amount whether or not thestation benefits from Physical Plant
Support.)AFS page or "n/a"Step 2 - Identify the Base
(Station's Net Direct Expenses)

Indirect Administrative Support (ifincluded in station's total expenses)-per AFS
AFS page or "n/a"Expenses for non-broadcast activities
and UBIT-per AFS (if applicable)

Station's Net Direct Expenses

Comments

Comment

Name

Date

StatusOccupancy List
WXPN-FM (1595)
Philadelphia, PA
Type of Occupancy Location

Value

Schedule B Totals
WXPN-FM (1595)
Philadelphia, PA
2022 data

2023 data$261,398$305,609

2. Occupancy value

0$0

3. Deductions: Fees paid to the licensee for overhead
recovery, assessment, etc.

$0$0

4. Deductions: Support shown on lines 1 and 2 in excess
of revenue reported in financial statements.

$0$0

5. Total Indirect Administrative Support (Forwards to Line 2of the Summary of Nonfederal Financial Support)$261,398$305,609

6. Please enter an institutional type code for your licensee.

PUPU

1. Total support activity benefiting station

Comments
Comment

Name

Date

StatusSchedule C
WXPN-FM (1595)
Philadelphia, PA
Donor
Code

2022 data

2023 data$$0

A. Legal$$0

B. Accounting and/or auditing$$0

C. Engineering$$0

D. Other professionals (see specific line item instructions
in Guidelines before completing)$$0

2. GENERAL OPERATIONAL SERVICES (must be eligible as
NFFS)

$

$0

A. Annual rental value of space (studios, offices, or tower
facilities)$$0

B. Annual value of land used for locating a station-owned
transmission tower$$0

C. Station operating expenses$$0

D. Other (see specific line item instructions in Guidelines
before completing)

$

$0

$

$0

A. ITV or educational radio$$0

B. State public broadcasting agencies$$0

C. Local advertising$$0

D. National advertising$$0

4. Total in-kind contributions - services and other assets eligible
as NFFS (sum of lines 1 through 3), forwards to Line 3a. of theSummary of Nonfederal Financial Support$$0

5. IN-KIND CONTRIBUTIONS INELIGIBLE AS NFFS$

$0

A. Compact discs, records, tapes and cassettes$$0

B. Exchange transactions$$0

C. Federal or public broadcasting sources$$0

D. Fundraising related activities$$0

E. ITV or educational radio outside the allowable scope ofapproved activities$$0

F. Local productions$$0

G. Program supplements$$0

H. Programs that are nationally distributed$$0

I. Promotional items$$0

J. Regional organization allocations of program services$$0

K. State PB agency allocations other than those allowed
on line 3(b)$$0

L. Services that would not need to be purchased if not
donated$$0

1. PROFESSIONAL SERVICES (must be eligible as NFFS)

3. OTHER SERVICES (must be eligible as NFFS)

DonorCode2022 data
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 inkind contributions recognized as revenue in the AFS.

2023 data

$

$0

$

$0

Comments
Comment

Name

Date

StatusSchedule D
WXPN-FM (1595)
Philadelphia, PA
Donor
Code

2022 data

2023 data

1. Land (must be eligible as NFFS)$$0

2. Building (must be eligible as NFFS)$$0

3. Equipment (must be eligible as NFFS)$$0

4. Vehicle(s) (must be eligible as NFFS)$$0

5. Other (specify) (must be eligible as NFFS)$$0

6. Total in-kind contributions - property and equipment eligible
as NFFS (sum of lines 1 through 5), forwards to Line 3b. of theSummary of Nonfederal Financial Support$$0

7. IN-KIND CONTRIBUTIONS INELIGIBLE AS NFFS$

$0a) Exchange transactions$$0b) Federal or public broadcasting sources$$0c) TV only—property and equipment that includes new
facilities (land and structures), expansion of existing
facilities and acquisition of new equipment$$0d) Other (specify)

$

$0

$

$0

8. Total in-kind contributions - property and equipment (line 6
plus line 7), forwards to Schedule F, line 1d. Must agree with inkind contributions recognized as revenue in the AFS.
Comments
Comment

Name

Date

StatusSchedule E
WXPN-FM (1595)
Philadelphia, PA
EXPENSES(Operating and non-operating)

PROGRAM SERVICES

2022 data

2023 data

1. Programming and production$3,380,298$3,875,481

A. Restricted Radio CSG$82,890$103,000

B. Unrestricted Radio CSG$224,451$284,072

C. Other CPB Funds$12,500$12,500

D. All non-CPB Funds$3,060,457$3,475,909

2. Broadcasting and engineering$733,839$782,975

A. Restricted Radio CSG$0$0

B. Unrestricted Radio CSG$0$0

C. Other CPB Funds$0$0

D. All non-CPB Funds$733,839$782,975$1,774,234$2,131,605

A. Restricted Radio CSG$0$0

B. Unrestricted Radio CSG$0$0

C. Other CPB Funds$0$0

D. All non-CPB Funds$1,774,234$2,131,605

SUPPORT SERVICES

2022 data

2023 data

4. Management and general$1,299,374$1,197,835

A. Restricted Radio CSG$0$0

B. Unrestricted Radio CSG$0$0

3. Program information and promotion

PROGRAM SERVICES

2022 data

2023 data

C. Other CPB Funds$0$0

D. All non-CPB Funds$1,299,374$1,197,835$1,263,001$1,419,500

A. Restricted Radio CSG$0$0

B. Unrestricted Radio CSG$0$0

C. Other CPB Funds$0$0

D. All non-CPB Funds$1,263,001$1,419,500$1,357,075$1,498,402

A. Restricted Radio CSG$0$0

B. Unrestricted Radio CSG$0$0

C. Other CPB Funds$0$0

D. All non-CPB Funds$1,357,075$1,498,402$0$0A. Restricted Radio CSG$0$0

B. Unrestricted Radio CSG$0$0

C. Other CPB Funds$0$0

D. All non-CPB Funds$0$0

8. Total Expenses (sum of lines 1 to 7) must agree withaudited financial statements$9,807,821$10,905,798

A. Total Restricted Radio CSG (sum of Lines 1.A, 2.A,
3.A, 4.A, 5.A, 6.A, 7.A)

$82,890$103,000

B. Total Unrestricted Radio CSG (sum of Lines 1.B,
2.B, 3.B, 4.B, 5.B, 6.B, 7.B)

$224,451$284,072

C. Total Other CPB Funds (sum of Lines 1.C, 2.C, 3.C,
4.C, 5.C, 6.C, 7.C)

$12,500$12,500$9,487,980$10,506,2262022 data

2023 data$469,853$41,252$0$0$469,853$41,252$0$0$10,277,674$10,947,050

2022 data

2023 data$9,546,423$10,600,189

12. Total expenses (indirect and in-kind)$261,398$305,609

13. Investment in capital assets (direct only)$469,853$41,252$0$0

5. Fund raising and membership development

6. Underwriting and grant solicitation

7. Depreciation and amortization (if not allocated tofunctional categories in lines 1 through 6)

D. Total All non-CPB Funds (sum of Lines 1.D, 2.D,
3.D, 4.D, 5.D, 6.D, 7.D)

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)

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

Name

Date

StatusSchedule F
WXPN-FM (1595)
Philadelphia, PA
2023 data
1. Data from AFR
a. Schedule A, Line 22$11,046,603

b. Schedule B, Line 5$305,609

c. Schedule C, Line 6$0

d. Schedule D, Line 8$0

e. Total from AFR$11,352,212

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.
FASBGASB 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

2023 data
2. FASBa. Total support and revenue - without donor restrictions$11,381,306

b. Total support and revenue - with donor restrictions$-29,094

c. Total support and revenue - other$0d. Total from AFS, lines 2a-2c$11,352,212

Reconciliation

2023 data

3. Difference (line 1 minus line 2)$0

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

$0Comments
Comment

Name

Date

Status