Fm990

Department oi the Treasury
Internal Revenue Service

 

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the internal Revenue Code (except private foundations)
Do not enter sociai security numbers on this form as It may be made public.
Go to for instructions and the latest information.

OMB No. 1545-0047

2018

Open to Public
inspection

 
   

 
  
 

 

A For the 2018 caiendar year, or tax year beginning

Check It applcabie:

Address
change

Name change

2018, and ending

.20

 

Name of organization

FRONTIER MEDIA GROUP

 

Doing business as

Employer identi?cation number

81?4 620550

 

Number and street (or PO. box if mail is not delivered to street address)

Room/suite

 

Telephone number

 

lnitlalrelurn      
-  City or town. state or province. country. and ZIP or foreign postal Code
[Aeralelrgded TULSA, OK 74114 GGross receipts$ 301, 444 .

- Application
pending

 

Name and address of principal of?cer.

 

ROBERT E. LORTON 

2121 EAST 26TH PLACE TULSA, OK 74114

subordinates?

 

Tax?exempt status:

I I serious) I 501(c)(

)4 (insertno.) I

Website: . READFRONTIER . ORG

I 4947(a)(1) or I

I 527

 

H(a) is this agroup relum for

Yes
An all subordinates handed? Yes

it attach a list. (see instructions)

Group examption number 

No
No

0000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form of organization: I I Corporation I I TrustI IAssoclation I I Other I Year of formation: I State of legal domicile: OK
Summary I
1 Briefly describe the organization's mission or most significant activities: PROVIDE THE HIGHEST QUALITY INVESTIGATIVE
3 AND REPORTING IN ORDER TO INFORM THE PUBLIC ON IMPORTANT
5 COMMUNITY ISSUES
2 Check this box if the organization discontinued its operations or disposed of more than 25% of Its net assets.
8 3 Number of voting members of the governing body(PartVl. linetaNumber of independent voting members of the governing body (PartVI. Iine1bTotal number of individuals employed in calendar year 2018 (Part V. line 2aTotal number of voiunteers (estimate If necessaryTotal unrelated business revenue from Part . . . . . . . . . . . . . . . . . . . . . . . 7a 0-
Net unrelated business taxable income from Form 990-T. line PriorYear CuvrrentYear
I, 8 Contributions and grants (PartVIIl. iineih268,964. 301,444.
9 Program service revenue (Part line 29Investment income (Part column (A), tines 3. 4 and 7dOther revenue (Part Viil,column (A), lines 5. 6d. 8c, 90. 10c, and11eTotal revenue - add lines 8 through 11 (must equal column (A). line 12268Grants and similar amounts paid (Part IX, column (A), lines1-Benefits paid to or for members (Part iX, column Iine4Salaries, other compensation. employee benefits (Part IX, column (A), lines I I I I I I 233, 220. 222, 631.
16a Professional fundraislng tees (Part IX. column (A). tine11eTotal fundraising expenses (Part IX, column (D), line 25) 4 204 .
17 Other expenses (Part IX, coiumn (A), lines 43,047. 61,817.
18 Total expenses. Add tines 13-17(must equal Part IX, column (A), line 25276, 267 . 284, 448.
19 Revenue less expenses. Subtract line 18 from line "7:303. 16: 995?
Hg Beginning of Current Year End of Year
 20 TotalassetsrPartx.nne16).. . . . . . . . . . . . . . . . . '8,495. 39,672.
?22 21 Total liabilities (PartX, line 2610, 011.
?5 22 Net assets or fund balances. Subtract line 21 from iine Signature Biock

Under penalties of perjury, I declare that i have examined this return, Inciuding accompanying schedules and statements. and to the best of my knowledge and belief. It is

true. correct, and complete. Declaration of preparer (other than officer) is based on ait information of which preparer has any knowledge.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sign Signature ofoi?cer Date
Here ROBERT E. LORTON 11:1 PRESIDENT
Type or print name and title

PrintIType preparers name Pre arer's signature Date CheckLI if PTIN
:ald JENNIFER KOHLBACHEZR CPA 3 self-employed 9006 34407
Firm'sname WEALTH AD 3 RS >20_4553256

Firm's address F4200 EAST SKELLY DRIVE, SMSO TULSA, on 74135 Phone no. 918?388-1555
May the discuss this return with the preparer shown above? (see instructionsFor Paperwork Reduction Act Notice, see the separate instructions.

JSA

861010 1.000

Form 990 (2018)

FRONTIER MEDIA GROUP
Part III
1

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81-4620550

Form 990 (2018)

Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III
Briefly describe the organization's mission:

Page

2

ATTACHMENT 1

2

3

4

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Did the organization undertake any significant program services during the year which were not listed on the
X No
prior Form 990 or 990-EZ?
Yes
If "Yes," describe these new services on Schedule O.
Did the organization cease conducting, or make significant changes in how it conducts, any program
X No
services?
Yes
If "Yes," describe these changes on Schedule O.
Describe the organization's program service accomplishments for each of its three largest program services, as measured by
expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others,
the total expenses, and revenue, if any, for each program service reported.

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4a (Code:

) (Expenses $

263,016.

including grants of $

0.

) (Revenue $

0.

)

THE ORGANIZATION CONTINUED ITS MISSION OF IN-DEPTH NEWS REPORTING
IN ORDER TO INFORM THE PUBLIC OF IMPORTANT COMMUNITY ISSUES.

4b (Code:

) (Expenses $

including grants of $

) (Revenue $

)

4c (Code:

) (Expenses $

including grants of $

) (Revenue $

)

I

4d Other program services (Describe in Schedule O.)
(Expenses $
including grants of $
263,016.
4e Total program service expenses
JSA
8E1020 1.000

) (Revenue $

)
Form

990

(2018)

 FRONTIER MEDIA GROUP
Form 990 (2018)

Part IV
1
2
3
4
5

81-4620550

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Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"
complete Schedule A
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)?
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to
candidates for public office? If "Yes," complete Schedule C, Part I
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)
election in effect during the tax year? If "Yes," complete Schedule C, Part II
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If
"Yes," complete Schedule D, Part I
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a
custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or
debt negotiation services? If "Yes," complete Schedule D, Part IV
Did the organization, directly or through a related organization, hold assets in temporarily restricted
endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V
If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI,
VII, VIII, IX, or X as applicable.
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes,"
complete Schedule D, Part VI
Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII
Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets
reported in Part X, line 16? If "Yes," complete Schedule D, Part IX

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6

7
8

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9

10
11
a
b
c
d

Page

3

Checklist of Required Schedules

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e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X

Yes

1
2

No

X
X

3

X

4

X

5

X

6

X

7

X

8

X

9

X

10

X

11a

X

11b

X

11c

X

11d
11e

X
X

11f

X

12a

X

12b
13
14a

X
X
X

14b

X

15

X

16

X

17

X

18

X

19
20a
20b

X
X

21

X

12 a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII

b Was the organization included in consolidated, independent audited financial statements for the tax year? If
"Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
14 a Did the organization maintain an office, employees, or agents outside of the United States?
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking,
fundraising, business, investment, and program service activities outside the United States, or aggregate
foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or
for any foreign organization? If "Yes," complete Schedule F, Parts II and IV
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on
Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on
Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?
If "Yes," complete Schedule G, Part III
20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H
b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II
JSA
8E1021 1.000

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Form

990 (2018)

 FRONTIER MEDIA GROUP
Form 990 (2018)

Part IV
22
23

24 a

b
c
d
25 a
b

Checklist of Required Schedules (continued)

81-4620550

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Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on
Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the
organization's current and former officers, directors, trustees, key employees, and highest compensated
employees? If "Yes," complete Schedule J
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than
$100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b
through 24d and complete Schedule K. If "No," go to line 25a
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit
transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?
If "Yes," complete Schedule L, Part I
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any
current or former officers, directors, trustees, key employees, highest compensated employees, or
disqualified persons? If "Yes," complete Schedule L, Part II
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,
substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled
entity or family member of any of these persons? If "Yes," complete Schedule L, Part III
Was the organization a party to a business transaction with one of the following parties (see Schedule L,
Part IV instructions for applicable filing thresholds, conditions, and exceptions):
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete
Schedule L, Part IV
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)
was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
conservation contributions? If "Yes," complete Schedule M
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"
complete Schedule N, Part II
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III,
or IV, and Part V, line 1
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a
controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable
related organization? If "Yes," complete Schedule R, Part V, line 2
Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and
19? Note. All Form 990 filers are required to complete Schedule O.

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26

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27

28
a
b
c
29
30
31
32
33
34
35 a
b
36
37
38

Part V

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Page
Yes

22

X

23

X

24a
24b

X

24c
24d
25a

X

25b

X

26

X

27

X

28a

X

28b

X

28c
29

X
X

30
31

X
X

32

X

33

X

34
35a

X
X

35b
36

X

37

X

38

X

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m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m 990
Yes

8E1030 1.000

No

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V

1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable
1a
b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable
1b
c Did the organization comply with backup withholding rules for reportable payments to vendors and
reportable gaming (gambling) winnings to prize winners?
JSA

4

No

1c

Form

(2018)

 FRONTIER MEDIA GROUP
Form 990 (2018)

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

81-4620550

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2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax
4
2a
Statements, filed for the calendar year ending with or within the year covered by this return
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
3 a Did the organization have unrelated business gross income of $1,000 or more during the year?
b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation in Schedule O
4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over,
a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
b If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
c If "Yes" to line 5a or 5b, did the organization file Form 8886-T?
6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization
solicit any contributions that were not tax deductible as charitable contributions?
b If "Yes," did the organization include with every solicitation an express statement that such contributions or
gifts were not tax deductible?
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods
and services provided to the payor?
b If "Yes," did the organization notify the donor of the value of the goods or services provided?
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was
required to file Form 8282?
7d
d If "Yes," indicate the number of Forms 8282 filed during the year

I

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e
f
g
h
8
9
a
b
10
a
b

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Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the
sponsoring organization have excess business holdings at any time during the year?
Sponsoring organizations maintaining donor advised funds.
Did the sponsoring organization make any taxable distributions under section 4966?
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?
Section 501(c)(7) organizations. Enter:
10a
Initiation fees and capital contributions included on Part VIII, line 12
10b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

Section 501(c)(12) organizations. Enter:
11a
a Gross income from members or shareholders
b Gross income from other sources (Do not net amounts due or paid to other sources
11b
against amounts due or received from them.)
12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12b
b If "Yes," enter the amount of tax-exempt interest received or accrued during the year
13 Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which
13b
the organization is licensed to issue qualified health plans
13c
c Enter the amount of reserves on hand
11

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14 a Did the organization receive any payments for indoor tanning services during the tax year?
b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O
15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment(s) during the year?
16

If "Yes," see instructions and file Form 4720, Schedule N.
Is the organization an educational institution subject to the section 4968 excise tax on net investment income?
If "Yes," complete Form 4720, Schedule O.

Yes

2b

No

X

3a
3b

X

4a

X

5a
5b
5c

X
X

6a

X

6b

7a
7b
7c
7e
7f
7g
7h
8
9a
9b

12a

13a

14a
14b

X

15
16
Form

JSA
8E1040 1.000

5

990 (2018)

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FRONTIER MEDIA GROUP
81-4620550
Page 6
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No"

Form 990 (2018)

Part VI

response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI
X

Section A. Governing Body and Management

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Yes

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1a Enter the number of voting members of the governing body at the end of the tax year

1a

No

3

If there are material differences in voting rights among members of the governing body, or
if the governing body delegated broad authority to an executive committee or similar
committee, explain in Schedule O.

3
1b
b Enter the number of voting members included in line 1a, above, who are independent
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with
any other officer, director, trustee, or key employee?
3
Did the organization delegate control over management duties customarily performed by or under the direct
supervision of officers, directors, or trustees, or key employees to a management company or other person?
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
5
Did the organization become aware during the year of a significant diversion of the organization's assets?
6
Did the organization have members or stockholders?
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint
one or more members of the governing body?
b Are any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or persons other than the governing body?
8
Did the organization contemporaneously document the meetings held or written actions undertaken during
the year by the following:
a The governing body?
b Each committee with authority to act on behalf of the governing body?
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at
the organization's mailing address? If "Yes," provide the names and addresses in Schedule O

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m
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mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm

2

X

3
4
5
6

X
X
X
X

7a

X

7b

X

8a
8b

X

9

X

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
10 a Did the organization have local chapters, branches, or affiliates?
b If "Yes," did the organization have written policies and procedures governing the activities of such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
b Describe in Schedule O the process, if any, used by the organization to review this Form 990.
12 a Did the organization have a written conflict of interest policy? If "No," go to line 13
b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give
rise to conflicts?
c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"
describe in Schedule O how this was done
13
Did the organization have a written whistleblower policy?
14
Did the organization have a written document retention and destruction policy?
15
Did the process for determining compensation of the following persons include a review and approval by
independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a The organization's CEO, Executive Director, or top management official
b Other officers or key employees of the organization
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement
with a taxable entity during the year?
b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements?

mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Section C. Disclosure

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmm
IOK,

Yes

No

10a

X

10b
11a

X

12a

X

12b
12c
13
14

X
X

15a
15b

16a

X

16b

17
18

List the states with which a copy of this Form 990 is required to be filed
Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A if applicable), 990, and 990-T (Section 501(c)
(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
X Upon request
Own website
Another's website
Other (explain in Schedule O)

19

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and
financial statements available to the public during the tax year.
State the name, address, and telephone number of the person who possesses the organization's books and records

20

ROBERT E. LORTON III 12117 SOUTH 12TH COURT JENKS, OK 74037

JSA
8E1042 1.000

918-850-2900

I

Form

990 (2018)

 Part VII

mmmmmmmmmmmmmmmmmmmmmmmmmmmm

FRONTIER MEDIA GROUP
81-4620550
Page 7
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and
Independent Contractors

Form 990 (2018)

Check if Schedule O contains a response or note to any line in this Part VII

%
%
%
%
%

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the
organization's tax year.

List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of
compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.
List all of the organization's current key employees, if any. See instructions for definition of "key employee."
List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.
List all of the organization's former officers, key employees, and highest compensated employees who received more than
$100,000 of reportable compensation from the organization and any related organizations.
List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.

X Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(C)
(A)
Name and Title

Position

(B)

X

X
X

X

Former

X

Highest compensated
employee

20.00
0.
5.00
0.
5.00
0.

Key employee

PRESIDENT
(2) J. SCOTT DICKMAN
DIRECTOR
(3) ZIVA BRANSTETTER
VICE PRESIDENT/SECRETERY

Officer

(1) ROBERT E. LORTON, III

Institutional trustee

Individual trustee
or director

(do not check more than one
Average
box, unless person is both an
hours per
week (list any officer and a director/trustee)
hours for
related
organizations
below dotted
line)

(D)

(E)

(F)

Reportable
compensation
from
the
organization
(W-2/1099-MISC)

Reportable
compensation from
related
organizations
(W-2/1099-MISC)

Estimated
amount of
other
compensation
from the
organization
and related
organizations

0.

0.

0.

0.

0.

0.

0.

0.

0.

(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
JSA
8E1041 1.000

Form

990 (2018)

 FRONTIER MEDIA GROUP

81-4620550

Form 990 (2018)

Part VII

Page

(A)
Name and title

(B)

(C)

Average

Position
(do not check more than one
box, unless person is both an
officer and a director/trustee)

hours per
week (list any
hours for

Former

Highest compensated
employee

Key employee

Officer

line)

Institutional trustee

below dotted

Individual trustee
or director

related
organizations

(D)
(E)
Reportable
Reportable
compensation
compensation from
from
related
the
organizations
organization
(W-2/1099-MISC)
(W-2/1099-MISC)

m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I
m m m m m m m m m m m m m m m m m m m m m m m m m m m m II
I

(F)
Estimated
amount of
other
compensation
from the
organization
and related
organizations

1b
c
d
2

0.
Sub-total
0.
Total from continuation sheets to Part VII, Section A
0.
Total (add lines 1b and 1c)
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of
reportable compensation from the organization
0.

3

Did the organization list any former officer, director, or trustee, key employee, or highest compensated
employee on line 1a? If "Yes," complete Schedule J for such individual

mmmmmmmmmmmmmmmmmmmmmmmmmm

3

X

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such
individual

4

X

4

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmm

0.
0.
0.

0.
0.
0.

Yes No

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual
for services rendered to the organization? If “Yes,” complete Schedule J for such person
5
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of
compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax
year.
5

(A)
Name and business address

2

(B)
Description of services

I

X

(C)
Compensation

Total number of independent contractors (including but not limited to those listed above) who received
more than $100,000 in compensation from the organization
0.

JSA
8E1055 1.000

8

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

Form

990

(2018)

 FRONTIER MEDIA GROUP
Statement of Revenue

Part VIII

Contributions, Gifts, Grants
Program Service Revenue and Other Similar Amounts

Check if Schedule O contains a response or note to any line in this Part VIII

mmmmmmmm
mmmmmmmmmm
mmmmmmmmm
mmmmmmmm
mm
m
mmmmmmmmmmmmmmmmmmI

Federated campaigns

1a

b

Membership dues

1b

c

Fundraising events

1c

d

Related organizations

1d

e

Government grants (contributions)

1e

f

All other contributions, gifts, grants,

1a

1f

and similar amounts not included above

g
h

(A)
Total revenue

(B)
Related or
exempt
function
revenue

(C)
Unrelated
business
revenue

Page

9

(D)
Revenue
excluded from tax
under sections
512-514

301,444.

Noncash contributions included in lines 1a-1f: $

Total. Add lines 1a-1f

301,444.

Business Code

2a
b
c
d
e
f
g

m m m m m m mm mm mm mm mm m m m m m m m I
mmmmmmmmmmmmmmmmI
m m m m m m m m m m m m m m m m m m m m m m m mm II
mmmmmmmm
mmm
m mm m m m m m m m m m m m m m m m
I

All other program service revenue
Total. Add lines 2a-2f
Investment

3
4
5

income

(including

dividends,

6a

0.

Income from investment of tax-exempt bond proceeds
Royalties

0.

Less: rental expenses

c
d

Rental income or (loss)
Net rental income or (loss)
Gross amount from sales of

mmmm
m m mm mm mm mm mm m m m m m m m m m m m m m m m
(i) Securities

Less: cost or other basis
and sales expenses

c
d
8a

Gain or (loss)
Net gain or (loss)

0.

(ii) Other

assets other than inventory
b

0.

(ii) Personal

Gross rents

b

7a

0.

interest,

and other similar amounts)

(i) Real

Other Revenue

mmmmmmmmmmmmmmmmmmmmmmmm
81-4620550

Form 990 (2018)

I

mmmmmmmmmmm
mmmmmmmmmm mmmmmm
I
mmmmmmmmmmm
mmmmmmmmmm mmmmmmm
I
mmmmmmmmm
mmmmmmmmmmmmmmmmm
I

Gross income from fundraising

0.

events (not including $

of contributions reported on line 1c).

a

0.

b
Less: direct expenses
Net income or (loss) from fundraising events

0.

See Part IV, line 18
b
c
9a
b
c
10a
b
c

Gross income from gaming activities.
See Part IV, line 19

a

0.

b
Less: direct expenses
Net income or (loss) from gaming activities

0.

Gross sales of
inventory,
returns and allowances

11a
b
c

All other revenue

e

Total. Add lines 11a-11d
Total revenue. See instructions.

12
JSA
8E1051 1.000

a

0.

b

0.
0.

Business Code

mmmmmmmmmmmmm
m m m mm mm mm mm mm mm mm mm mm mm mm mm mm I
I

d

0.

less

Less: cost of goods sold
Net income or (loss) from sales of inventory
Miscellaneous Revenue

0.

0.
301,444.
Form

990 (2018)

 mmmmmmmmmmmmmmmmmmmmmmmmm

FRONTIER MEDIA GROUP
Part IX Statement of Functional Expenses

81-4620550

Form 990 (2018)

Page

10

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX
(A)
(B)
(C)
(D)
Do not include amounts reported on lines 6b, 7b,
Total expenses
Program service
Management and
Fundraising
8b, 9b, and 10b of Part VIII.
expenses
general expenses
expenses

mmmm
mmmmmmmmm

1 Grants and other assistance to domestic organizations
and domestic governments. See Part IV, line 21

2 Grants and other assistance
individuals. See Part IV, line 22

to

domestic

mmmmm
mmmmmmmmm
mmmmmmmmmm

3 Grants and other assistance to foreign
organizations, foreign governments, and foreign
individuals. See Part IV, lines 15 and 16

0.
0.

4 Benefits paid to or for members

0.
0.

5 Compensation of current officers, directors,
trustees, and key employees

0.

mmmmmm
mmmmmmmmmmmm

6 Compensation not included above, to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B)

mmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm
m
mmmmmmmmm
mmmmmm
m m m m m mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmm

7 Other salaries and wages

8 Pension plan accruals and contributions (include
section 401(k) and 403(b) employer contributions)
9 Other employee benefits
10

Payroll taxes

11

Fees for services (non-employees):

a Management
b Legal

c Accounting
d Lobbying

e Professional fundraising services. See Part IV, line 17
f Investment management fees
g Other.

0.
157,860.

157,860.

0.
18,683.
46,088.

18,683.
46,088.

0.
17,500.
3,087.
0.
0.
0.

17,500.
3,087.

(If line 11g amount exceeds 10% of line 25, column

(A) amount, list line 11g expenses on Schedule O.)

12

Advertising and promotion

13

Office expenses

14

Information technology

15

Royalties

16

Occupancy

17

Travel

18

Payments of travel or entertainment expenses
for any federal, state, or local public officials

19

Conferences, conventions, and meetings

20

Interest

21

Payments to affiliates

22

Depreciation, depletion, and amortization

23

Insurance

24

Other

mmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmm
mmmmmmmmmmmmmmmmmmm

expenses.

Itemize

expenses

not

0.
0.
0.
0.
0.
16,867.
1,667.
0.
0.
799.
0.
2,711.
0.

16,867.
1,667.

799.
2,711.

covered

above (List miscellaneous expenses in line 24e. If
line 24e amount exceeds 10% of line 25, column
(A) amount, list line 24e expenses on Schedule O.)

a ADVERTISING
b BANK

CHARGES
c FREELANCE REPORTING & PHOTO
d OFFICE SUPPLIES
e All other expenses

m Im m m m m m

25 Total functional expenses. Add lines 1 through 24e
26 Joint costs. Complete this line only if the
organization reported in column (B) joint costs
from a combined educational campaign and
fundraising solicitation. Check here
if
following SOP 98-2 (ASC 958-720)
JSA
8E1052 1.000

4,204.
343.
2,500.
9,849.
2,290.
284,448.

4,204.
343.
2,500.
9,849.
2,272.
263,016.

18.
17,228.

4,204.

0.
Form

990 (2018)

 FRONTIER MEDIA GROUP
Part X

1
2
3
4
5

Net Assets or Fund Balances

Liabilities

Assets

6

Page

Balance Sheet
Check if Schedule O contains a response or note to any line in this Part X

mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmm

Cash - non-interest-bearing
Savings and temporary cash investments
Pledges and grants receivable, net
Accounts receivable, net
Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees.
Complete Part II of Schedule L

mmmmmmmmmmmmmmmmmmmmmmmmm

m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm
m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Loans and other receivables from other disqualified persons (as defined under section
4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers
and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary
organizations (see instructions). Complete Part II of Schedule L

Notes and loans receivable, net
Inventories for sale or use
Prepaid expenses and deferred charges
Land, buildings, and equipment: cost or
7,380.
10a
other basis. Complete Part VI of Schedule D
5,312.
10b
b Less: accumulated depreciation
11
Investments - publicly traded securities
12
Investments - other securities. See Part IV, line 11
13
Investments - program-related. See Part IV, line 11
14
Intangible assets
15
Other assets. See Part IV, line 11
16
Total assets. Add lines 1 through 15 (must equal line 34)
17
Accounts payable and accrued expenses
18
Grants payable
19
Deferred revenue
20
Tax-exempt bond liabilities
21
Escrow or custodial account liability. Complete Part IV of Schedule D
22
Loans and other payables to current and former officers, directors,
trustees, key employees, highest compensated employees, and
disqualified persons. Complete Part II of Schedule L
23
Secured mortgages and notes payable to unrelated third parties
24
Unsecured notes and loans payable to unrelated third parties
25
Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17-24). Complete Part X
of Schedule D
Total liabilities. Add lines 17 through 25
26
Organizations that follow SFAS 117 (ASC 958), check here
and
complete lines 27 through 29, and lines 33 and 34.
7
8
9
10 a

mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmm
mmmmmmmmmmmmmm
mmmmmmm
mmmmmmmmm

27
28
29

m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
I
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
I X
mmmmmmmmmmmmmmmm
mmmmmmmm
mmmm
m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

(A)
Beginning of year

Capital stock or trust principal, or current funds
Paid-in or capital surplus, or land, building, or equipment fund
Retained earnings, endowment, accumulated income, or other funds
Total net assets or fund balances
Total liabilities and net assets/fund balances

5,049.
0.
0.
0.

1
2
3
4

32,604.
0.
0.
5,000.

0. 5

0.

0.
0.
0.
0.

0.
0.
0.
0.

6
7
8
9

3,446. 10c
0. 11
0. 12
0. 13
0. 14
0. 15
8,495. 16
0. 17
0. 18
0. 19
0. 20
0. 21

2,068.
0.
0.
0.
0.
0.
39,672.
11.
0.
0.
0.
0.

0. 22
0. 23
0. 24

0.
0.
10,000.

0. 25
0. 26

0.
10,011.

27
28
29

and

0.
0.
8,495.
8,495.
8,495.

30
31
32
33
34
Form

JSA
8E1053 1.000

11

(B)
End of year

Unrestricted net assets
Temporarily restricted net assets
Permanently restricted net assets

Organizations that do not follow SFAS 117 (ASC 958), check here
complete lines 30 through 34.

30
31
32
33
34

mmmmmmmmmmmmmmmmmmmm
81-4620550

Form 990 (2018)

0.
0.
29,661.
29,661.
39,672.
990 (2018)

 m m m m m m m m m m m m m m m m m301,444.
mmm X
mmmmmmmmmmmmmmmmmmmmmmm
284,448.
mmmmmmmmmmmmmmmmmmmmmmm
16,996.
mmmmmmmmmmmmmmmmmmmmmmmmmm
8,495.
mmmmm
0.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
4,170.
mmmmmmmmmmmmmmmm
29,661.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII m m m m m m m m m m m m m m m m m m m
FRONTIER MEDIA GROUP

81-4620550

Form 990 (2018)

Part XI

Page

Total revenue (must equal Part VIII, column (A), line 12)
Total expenses (must equal Part IX, column (A), line 25)
Revenue less expenses. Subtract line 2 from line 1
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))
Net unrealized gains (losses) on investments
Donated services and use of facilities
Investment expenses
Prior period adjustments
Other changes in net assets or fund balances (explain in Schedule O)
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line
33, column (B))

1
2
3
4
5
6
7
8
9
10

Part XII

12

Reconciliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI

1
2
3
4
5
6
7
8
9

10

mmmmmmm

Yes

No

Accounting method used to prepare the Form 990: X Cash
Accrual
Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.

1

2 a Were the organization's financial statements compiled or reviewed by an independent accountant?
If "Yes," check a box below to indicate whether the financial statements for the year were compiled or
reviewed on a separate basis, consolidated basis, or both:

Separate basis

Consolidated basis

mmmmmmmmmmmmmm

Consolidated basis

X

2b

X

Both consolidated and separate basis

b Were the organization's financial statements audited by an independent accountant?
If "Yes," check a box below to indicate whether the financial statements for the year were audited on a
separate basis, consolidated basis, or both:

Separate basis

2a

Both consolidated and separate basis

c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight
of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in
Schedule O.
3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in
the Single Audit Act and OMB Circular A-133?
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the
required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

2c

3a
3b
Form

JSA
8E1054 1.000

X

990 (2018)

 SCHEDULE A

I

I

OMB No. 1545-0047

Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

Open to Public
Inspection

(Form 990 or 990-EZ) Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
Department of the Treasury
Internal Revenue Service

À¾µ¼

Public Charity Status and Public Support

Name of the organization

Employer identification number

FRONTIER MEDIA GROUP
81-4620550
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
Part I
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the
hospital's name, city, and state:
5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
An organization that normally receives a substantial part of its support from a governmental unit or from the general public
described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college
or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or
university:
10 X An organization that normally receives: (1) more than 331/3 % of its support from contributions, membership fees, and gross
receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 331/3 %of its
support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
12
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes
of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3).
Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving
the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the
supporting organization. You must complete Part IV, Sections A and B.
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having
control or management of the supporting organization vested in the same persons that control or manage the supported
organization(s). You must complete Part IV, Sections A and C.
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with,
its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s)
that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness
requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III
functionally integrated, or Type III non-functionally integrated supporting organization.
Enter the number of supported organizations
Provide the following information about the supported organization(s).

a

b

c
d

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

e
f
g

(i) Name of supported organization

(ii) EIN

(iii) Type of organization
(described on lines 1-10
above (see instructions))

(iv) Is the organization
listed in your governing
document?

Yes

(v) Amount of monetary
support (see
instructions)

(vi) Amount of
other support (see
instructions)

No

(A)
(B)
(C)
(D)
(E)
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
JSA
8E1210 1.000

Schedule A (Form 990 or 990-EZ) 2018

 FRONTIER MEDIA GROUP

81-4620550

Schedule A (Form 990 or 990-EZ) 2018

Page

Part II

2

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under
Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support

I

mmmmmm

Calendar year (or fiscal year beginning in)
1

Gifts,
grants,
contributions,
and
membership fees received. (Do not
include any "unusual grants.")

2

Tax
revenues
levied
for
the
organization's benefit and either paid
to or expended on its behalf

3

The value of services or facilities
furnished by a governmental unit to the
organization without charge

4

Total. Add lines 1 through 3

5

The portion of total contributions by
each
person
(other
than
a
governmental
unit
or
publicly
supported organization) included on
line 1 that exceeds 2% of the amount
shown on line 11, column (f)
Public support. Subtract line 5 from line 4

6

(a) 2014

(b) 2015

(c) 2016

(d) 2017

(e) 2018

(f) Total

(a) 2014

(b) 2015

(c) 2016

(d) 2017

(e) 2018

(f) Total

mmmmmmm
mmmmmmm
mmmmmmm
mmmmmmm

m m m m m m m m m mIm

Section B. Total Support

Calendar year (or fiscal year beginning in)

mmmmmmmmmmmmm

7
8

Amounts from line 4
Gross income from interest, dividends,
payments received on securities loans,
rents, royalties, and income from
similar sources

9

Net income from unrelated business
activities, whether or not the business
is regularly carried on

10

Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part VI.)

11
12

Total support. Add lines 7 through 10

13

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here

mmmmmmmmmm

mmmmmmmmmmm
mm

mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I
Section C. Computation of Public Support Percentage
mmmmmmmmm
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm I
mmmmmmmmmmmmmmmmmmm I
Gross receipts from related activities, etc. (see instructions)

12

14
14 Public support percentage for 2018 (line 6, column (f) divided by line 11, column (f))
15
15 Public support percentage from 2017 Schedule A, Part II, line 14
16a 33 1/3 % support test - 2018. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check this
box and stop here. The organization qualifies as a publicly supported organization
b 33 1/3 % support test - 2017. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3 % or more, check
this box and stop here. The organization qualifies as a publicly supported organization
17a 10%-facts-and-circumstances test - 2018. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is
10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in
Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
b 10%-facts-and-circumstances test - 2017. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions

%
%

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I
Schedule A (Form 990 or 990-EZ) 2018

JSA
8E1220 1.000

 FRONTIER MEDIA GROUP

81-4620550

Schedule A (Form 990 or 990-EZ) 2018

3

Page

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II.
If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Part III

Calendar year (or fiscal year beginning in)
1

I

(a) 2014

received. (Do not include any "unusual grants.")

2

(b) 2015

(c) 2016

(d) 2017

(e) 2018

(f) Total

Gifts, grants, contributions, and membership fees

0.

mmmmmm
m

0.

45,621.

268,964.

301,444.

616,029.

Gross receipts from admissions, merchandise
sold

or

services

performed,

or

facilities

furnished in any activity that is related to the
organization's tax-exempt purpose

3

0.

Gross receipts from activities that are not an

mmmmmmmm

unrelated trade or business under section 513

4

Tax

revenues

levied

for

0.

the

organization's benefit and either paid to
or expended on its behalf
5

The

value

of

services

mmmmmmm
mmmmmmm
mmmm

or

0.

facilities

furnished by a governmental unit to the
organization without charge
6

Total. Add lines 1 through 5

0.
45,621.

268,964.

301,444.

616,029.

7 a Amounts included on lines 1, 2, and 3
received from disqualified persons
b Amounts included on lines 2 and 3

mmmmmmmmmmm
mmmmmmmmmmmmmmmmm
Section B. Total Support
m m m m m m m m m m Im

0.

received
from
other than
disqualified
persons that exceed the greater of $5,000
or 1% of the amount on line 13 for the year

0.

c Add lines 7a and 7b
8 Public support. (Subtract line 7c from

0.

line 6.)

Calendar year (or fiscal year beginning in)

mmmmmmmmmmmmmmmmm

616,029.

(a) 2014

(b) 2015

(c) 2016

9 Amounts from line 6
10 a Gross income from interest, dividends,
payments received on securities loans,
rents, royalties, and income from similar
sources

45,621.

(d) 2017

(e) 2018

268,964.

(f) Total

301,444.

616,029.

mmmmmm
mmmmmmmmm

b Unrelated business taxable income (less

section 511

taxes) from businesses

acquired after June 30, 1975
11

12

0.

mmmmmmmmmmmmmmmm

c Add lines 10a and 10b

Net income from unrelated business
activities not included in line 10b,
whether or not the business is regularly
carried on
Other income. Do not include gain or
loss from the sale of capital assets
(Explain in Part VI.)

mmmmmmmmmmm
mmmmmmmmmmmmmmmm

0.

m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI
100.00
100.00
m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm m

13

Total support. (Add lines 9, 10c, 11,

14

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

and 12.)

organization, check this box and stop here

Section C. Computation of Public Support Percentage

45,621.

268,964.

mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm

301,444.

15

Public support percentage for 2018 (line 8, column (f), divided by line 13, column (f))

15

16

Public support percentage from 2017 Schedule A, Part III, line 15

16

Section D. Computation of Investment Income Percentage
17

Investment income percentage for 2018 (line 10c, column (f), divided by line 13, column (f))

17

18

Investment income percentage from 2017 Schedule A, Part III, line 17

18

616,029.

mI
I
I

%
%
%
%

19 a 33 1/3 % support tests - 2018. If the organization did not check the box on line 14, and line 15 is more than 33 1/3 %, and line

17 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization

X

b 33 1/3 % support tests - 2017. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 %, and
20

line 18 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions

JSA
8E1221 1.000

Schedule A (Form 990 or 990-EZ) 2018

 FRONTIER MEDIA GROUP

81-4620550

Page 4
Supporting Organizations
(Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A
and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete
Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes No
Schedule A (Form 990 or 990-EZ) 2018

Part IV

1

2

3a
b

c
4a
b

c

5a

b
c

Are all of the organization's supported organizations listed by name in the organization's governing
documents? If "No," describe in Part VI how the supported organizations are designated. If designated by
class or purpose, describe the designation. If historic and continuing relationship, explain.

1

Did the organization have any supported organization that does not have an IRS determination of status
under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported
organization was described in section 509(a)(1) or (2).

2

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer
(b) and (c) below.
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the
organization made the determination.

3a

3b

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
Was any supported organization not organized in the United States ("foreign supported organization")? If
"Yes," and if you checked 12a or 12b in Part I, answer (b) and (c) below.
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? If "Yes," describe in Part VI how the organization had such control and discretion
despite being controlled or supervised by or in connection with its supported organizations.

4b

Did the organization support any foreign supported organization that does not have an IRS determination
under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used
to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B)
purposes.

4c

Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes,"
answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN
numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action;
(iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action
was accomplished (such as by amendment to the organizing document).

5a

Type I or Type II only. Was any added or substituted supported organization part of a class already
designated in the organization's organizing document?
Substitutions only. Was the substitution the result of an event beyond the organization's control?

3c
4a

5b
5c

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to

6

anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited
by one or more of its supported organizations, or (iii) other supporting organizations that also support or
7

8
9a

b
c
10 a

b
JSA
8E1229 1.000

benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in Part VI.

6

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor
(as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity
with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ).

7

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ).
Was the organization controlled directly or indirectly at any time during the tax year by one or more
disqualified persons as defined in section 4946 (other than foundation managers and organizations described
in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI.
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which
the supporting organization had an interest? If "Yes," provide detail in Part VI.
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI.
Was the organization subject to the excess business holdings rules of section 4943 because of section
4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated
supporting organizations)? If "Yes," answer 10b below.
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to
determine whether the organization had excess business holdings.)

8

9a
9b
9c

10a
10b

Schedule A (Form 990 or 990-EZ) 2018

 FRONTIER MEDIA GROUP

81-4620550

Schedule A (Form 990 or 990-EZ) 2018

Part IV

Page

5

Supporting Organizations (continued)
Yes No

11
a
b
c

Has the organization accepted a gift or contribution from any of the following persons?
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c)
below, the governing body of a supported organization?
A family member of a person described in (a) above?
A 35% controlled entity of a person described in (a) or (b) above? If "Yes" to a, b, or c, provide detail in Part VI.

11a
11b
11c

Section B. Type I Supporting Organizations
Yes No
1

2

Did the directors, trustees, or membership of one or more supported organizations have the power to
regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the
tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or
controlled the organization's activities. If the organization had more than one supported organization,
describe how the powers to appoint and/or remove directors or trustees were allocated among the supported
organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

1

Did the organization operate for the benefit of any supported organization other than the supported
organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part
VI how providing such benefit carried out the purposes of the supported organization(s) that operated,
supervised, or controlled the supporting organization.

2

Section C. Type II Supporting Organizations
Yes No
Were a majority of the organization's directors or trustees during the tax year also a majority of the directors
or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control
or management of the supporting organization was vested in the same persons that controlled or managed
the supported organization(s).

1

1

Section D. All Type III Supporting Organizations
Yes No

1

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization's tax year, (i) a written notice describing the type and amount of support provided during the prior
tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of
the organization's governing documents in effect on the date of notification, to the extent not previously
provided?

1

2

Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported
organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s).

2

3

By reason of the relationship described in (2), did the organization's supported organizations have a
significant voice in the organization's investment policies and in directing the use of the organization's
income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's
supported organizations played in this regard.

3

Section E. Type III Functionally Integrated Supporting Organizations
1
a
b
c
2
a

b

3
a
b

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).
The organization satisfied the Activities Test. Complete line 2 below.
The organization is the parent of each of its supported organizations. Complete line 3 below.
The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).

Yes No

Activities Test. Answer (a) and (b) below.
Did substantially all of the organization's activities during the tax year directly further the exempt purposes of
the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify
those supported organizations and explain how these activities directly furthered their exempt purposes,
how the organization was responsive to those supported organizations, and how the organization determined
that these activities constituted substantially all of its activities.

2a

Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more
of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the
reasons for the organization's position that its supported organization(s) would have engaged in these
activities but for the organization's involvement.

2b

Parent of Supported Organizations. Answer (a) and (b) below.
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or
trustees of each of the supported organizations? Provide details in Part VI.
Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each
of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

JSA
8E1230 1.000

3a
3b

Schedule A (Form 990 or 990-EZ) 2018

 FRONTIER MEDIA GROUP

81-4620550

Schedule A (Form 990 or 990-EZ) 2018

Part V

Page

6

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See
instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
(B) Current Year
Section A - Adjusted Net Income
(A) Prior Year
(optional)
1 Net short-term capital gain
1
2 Recoveries of prior-year distributions
2
3 Other gross income (see instructions)
3
4 Add lines 1 through 3.
4
5 Depreciation and depletion
5
6 Portion of operating expenses paid or incurred for production or
collection of gross income or for management, conservation, or
maintenance of property held for production of income (see instructions)
7 Other expenses (see instructions)
8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4)

6
7
8

Section B - Minimum Asset Amount
1 Aggregate fair market value of all non-exempt-use assets (see
instructions for short tax year or assets held for part of year):
a Average monthly value of securities
b Average monthly cash balances
c Fair market value of other non-exempt-use assets
d Total (add lines 1a, 1b, and 1c)
e Discount claimed for blockage or other
factors (explain in detail in Part VI):
2 Acquisition indebtedness applicable to non-exempt-use assets
3 Subtract line 2 from line 1d.
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount,
see instructions).
5 Net value of non-exempt-use assets (subtract line 4 from line 3)
6 Multiply line 5 by .035.
7 Recoveries of prior-year distributions
8 Minimum Asset Amount (add line 7 to line 6)
Section C - Distributable Amount

(A) Prior Year

(B) Current Year
(optional)

1a
1b
1c
1d

2
3
4
5
6
7
8

Current Year

Adjusted net income for prior year (from Section A, line 8, Column A)
1
Enter 85% of line 1.
2
Minimum asset amount for prior year (from Section B, line 8, Column A)
3
Enter greater of line 2 or line 3.
4
Income tax imposed in prior year
5
6 Distributable Amount. Subtract line 5 from line 4, unless subject to
emergency temporary reduction (see instructions).
6
7
Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see
instructions).
1
2
3
4
5

Schedule A (Form 990 or 990-EZ) 2018

JSA
8E1231 1.000

 FRONTIER MEDIA GROUP

81-4620550

Schedule A (Form 990 or 990-EZ) 2018

Part V

Page

Section D - Distributions
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported
organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions.
7 Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive
(provide details in Part VI). See instructions.
9 Distributable amount for 2018 from Section C, line 6
10 Line 8 amount divided by line 9 amount
Section E - Distribution Allocations (see instructions)
1
2

3
a
b
c
d
e
f
g
h
i
j
4
a
b
c
5

6

7
8
a
b
c
d
e

7

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

(i)
Excess Distributions

Current Year

(ii)
Underdistributions
Pre-2018

(iii)
Distributable
Amount for 2018

Distributable amount for 2018 from Section C, line 6
Underdistributions, if any, for years prior to 2018
(reasonable cause required - explain in Part VI). See
instructions.
Excess distributions carryover, if any, to 2018
From 2013
From 2014
From 2015
From 2016
From 2017
Total of lines 3a through e
Applied to underdistributions of prior years
Applied to 2018 distributable amount
Carryover from 2013 not applied (see instructions)
Remainder. Subtract lines 3g, 3h, and 3i from 3f.
Distributions for 2018 from
Section D, line 7:
$
Applied to underdistributions of prior years
Applied to 2018 distributable amount
Remainder. Subtract lines 4a and 4b from 4.
Remaining underdistributions for years prior to 2018, if
any. Subtract lines 3g and 4a from line 2. For result
greater than zero, explain in Part VI. See instructions.
Remaining underdistributions for 2018. Subtract lines 3h
and 4b from line 1. For result greater than zero, explain in
Part VI. See instructions.
Excess distributions carryover to 2019. Add lines 3j
and 4c.
Breakdown of line 7:
Excess from 2014
Excess from 2015
Excess from 2016
Excess from 2017
Excess from 2018

mmmmmmm
mmmmmmm
mmmmmmm
mmmmmmm
mmmmmmm

mmmm
mmmm
mmmm
mmmm
mmmm

Schedule A (Form 990 or 990-EZ) 2018

JSA
8E1232 1.000

 FRONTIER MEDIA GROUP
Schedule A (Form 990 or 990-EZ) 2018

Part VI

JSA
8E1225 1.000

81-4620550
Page

8

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part
III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section
B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b,
3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E,
lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)

Schedule A (Form 990 or 990-EZ) 2018

 SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Name of the organization

I

I

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OMB No. 1545-0047

Supplemental Financial Statements
Complete if the organization answered "Yes" on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.

Open to Public
Inspection

Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

Employer identification number

FRONTIER MEDIA GROUP
81-4620550
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.
Part I
Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

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(a) Donor advised funds

(b) Funds and other accounts

Total number at end of year
Aggregate value of contributions to (during year)
Aggregate value of grants from (during year)
Aggregate value at end of year
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control?
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used
only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose
conferring impermissible private benefit?

1
2
3
4
5
6

Part II
1

2
a
b
c
d
3
4
5

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Yes

No

Yes

No

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education)
Preservation of a historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation
Held at the End of the Tax Year
easement on the last day of the tax year.
2a
Total number of conservation easements
2b
Total acreage restricted by conservation easements
2c
Number of conservation easements on a certified historic structure included in (a)
Number of conservation easements included in (c) acquired after 7/25/06, and not on a
2d
historic structure listed in the National Register
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year
Number of states where property subject to conservation easement is located
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds?
Yes
No

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6

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

7

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

8

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)?
Yes
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the
organization's accounting for conservation easements.

9

$

Part III
1a
b

2
a
b

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No

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide the following amounts relating to these items:
(i) Revenue included on Form 990, Part VIII, line 1
$
(ii) Assets included in Form 990, Part X
$
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
Revenue included on Form 990, Part VIII, line 1
$
Assets included in Form 990, Part X
$

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For Paperwork Reduction Act Notice, see the Instructions for Form 990.
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8E1268 1.000

Schedule D (Form 990) 2018

 FRONTIER MEDIA GROUP

81-4620550

Schedule D (Form 990) 2018

Part III

Page

2

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its
collection items (check all that apply):
a
Public exhibition
d
Loan or exchange programs
b
Scholarly research
e
Other
c
Preservation for future generations
4
Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part
XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures, or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization's collection?
Yes
No
3

Part IV

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Escrow and Custodial Arrangements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form
990, Part X, line 21.

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1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X?
b If "Yes," explain the arrangement in Part XIII and complete the following table:
c
d
e
f
2a
b

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Yes

Amount
Beginning balance
1c
Additions during the year
1d
Distributions during the year
1e
Ending balance
1f
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII

Part V

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Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year

(b) Prior year

(c) Two years back

(d) Three years back

1 a Beginning of year balance
b Contributions
c Net investment earnings, gains,
and losses
d Grants or scholarships
e Other expenditures for facilities
and programs
f Administrative expenses
g End of year balance
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a Board designated or quasi-endowment
%
b Permanent endowment
%
c Temporarily restricted endowment
%
The percentages on lines 2a, 2b, and 2c should equal 100%.
3 a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
(i) unrelated organizations
(ii) related organizations
b If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R?
4
Describe in Part XIII the intended uses of the organization's endowment funds.

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(a) Cost or other basis
(investment)

(b) Cost or other basis
(other)

(c) Accumulated
depreciation

1 a Land
b Buildings
c Leasehold improvements
6,047.
d Equipment
e Other
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.)

8E1269 1.000

No

(e) Four years back

Yes

No

3a(i)
3a(ii)
3b

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property

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Yes

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Part VI

No

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3,979.

(d) Book value

2,068.
2,068.
Schedule D (Form 990) 2018

 FRONTIER MEDIA GROUP

81-4620550

Schedule D (Form 990) 2018

Part VII

Page

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(a) Description of security or category
(including name of security)

(1) Financial derivatives
(2) Closely-held equity interests
(3) Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

(b) Book value

(c) Method of valuation:
Cost or end-of-year market value

I

Investments - Program Related.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.)

Part IX

(b) Book value

(c) Method of valuation:
Cost or end-of-year market value

I

Other Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.)

Part X

(b) Book value

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Other Liabilities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X,
line 25.
(a) Description of liability

1.

3

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.)

(b) Book value

I

2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the
organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
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8E1270 1.000

Schedule D (Form 990) 2018

 FRONTIER MEDIA GROUP

Schedule D (Form 990) 2018

Part XI
1
2
a
b
c
d
e
3
4
a
b
c
5

a
b
c
d
e
3
4
a
b
c
5

4

1

2a
2b
2c
2d

2e
3

4a
4b

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4c
5

Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered "Yes" on Form 990, Part IV, line 12a.

Total expenses and losses per audited financial statements
Amounts included on line 1 but not on Form 990, Part IX, line 25:
Donated services and use of facilities
Prior year adjustments
Other losses
Other (Describe in Part XIII.)
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIII.)
Add lines 4a and 4b
Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)

Part XIII

Page

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete if the organization answered "Yes" on Form 990, Part IV, line 12a.

Total revenue, gains, and other support per audited financial statements
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
Net unrealized gains (losses) on investments
Donated services and use of facilities
Recoveries of prior year grants
Other (Describe in Part XIII.)
Add lines 2a through 2d
Subtract line 2e from line 1
Amounts included on Form 990, Part VIII, line 12, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b
Other (Describe in Part XIII.)
Add lines 4a and 4b
Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)

Part XII
1
2

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81-4620550

1

2a
2b
2c
2d

2e
3

4a
4b

4c
5

Supplemental Information.

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line
2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

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8E1271 1.000

Schedule D (Form 990) 2018

 FRONTIER MEDIA GROUP
Supplemental Information (continued)

Schedule D (Form 990) 2018

Part XIII

81-4620550

Page

5

Schedule D (Form 990) 2018
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8E1226 1.000

 SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Name of the organization

I

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Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

À¾µ¼

OMB No. 1545-0047

Open to Public
Inspection

Employer identification number

FRONTIER MEDIA GROUP

81-4620550

FORM 990, PART XI, LINE 9
FRONTIER MEDIA GROUP HAS A DIFFERENCE BECAUSE OF THE TIMING OF CREDIT
CARD CHARGES AND CREDIT CARD PAYMENTS.

FORM 990, PART VI, SECTION C, LINE 19
ORGANIZATIONAL DOCUMENTS SUCH AS GOVERNING DOCUMENTS, POLICIES, AND
FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
ATTACHMENT 1
FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION
THIS CORPORATION IS ORGANIZED FOR OPERATING EXCLUSIVELY FOR
INFORMATIONAL, EDUCATION AND CHARITABLE PURPOSE OF PRODUCING THE
HIGHEST QUALITY INVESTIGATIVE AND IN-DEPTH REPORTING IN
ORDER TO INFORM THE PUBLIC ON IMPORTANT COMMUNITY ISSUES IN
COLLABORATION WITH OTHER NEWS ORGANZATIONS AND HIGHER EDUCATION.

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
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8E1227 1.000

Schedule O (Form 990 or 990-EZ) (2018)

 Form

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4562

Department of the Treasury
(99)
Internal Revenue Service

Name(s) shown on return

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I

Depreciation and Amortization

OMB No. 1545-0172

(Including Information on Listed Property)
Attach to your tax return.
Go to www.irs.gov/Form4562 for instructions and the latest information.

Attachment
Sequence No. 179
Identifying number

FRONTIER MEDIA GROUP

81-4620550

Business or activity to which this form relates

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GENERAL DEPRECIATION

Part I

Election To Expense Certain Property Under Section 179
Note: If you have any listed property, complete Part V before you complete Part I.

1

Maximum amount (see instructions)

1

2

Total cost of section 179 property placed in service (see instructions)

2

3

Threshold cost of section 179 property before reduction in limitation (see instructions)

3

4
5

Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-

4

Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
separately, see instructions

6

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(a) Description of property

(b) Cost (business use only)

7

Listed property. Enter the amount from line 29

8

Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7

9

Tentative deduction. Enter the smaller of line 5 or line 8

5

(c) Elected cost

7

8
9

10

Carryover of disallowed deduction from line 13 of your 2017 Form 4562

10

11

Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions

11

12

Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11

12

13

Carryover of disallowed deduction to 2019. Add lines 9 and 10, less line 12

13

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Note: Don't use Part II or Part III below for listed property. Instead, use Part V.

Part II

Special Depreciation Allowance and Other Depreciation (Don't include listed property. See instructions.)

Special depreciation allowance for qualified property (other than listed property) placed in service

14

during the tax year. See instructions

Part III

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1,333.

14

Property subject to section 168(f)(1) election
Other depreciation (including ACRS)

15
16

15
16

MACRS Depreciation (Don't include listed property. See instructions.)
Section A

17

MACRS deductions for assets placed in service in tax years beginning before 2018

18

If you are electing to group any assets placed in service during the tax year into one or more general
asset accounts, check here

1,378.

17

Section B - Assets Placed in Service During 2018 Tax Year Using the General Depreciation System
(a) Classification of property

19a

3-year property

b

5-year property

c

7-year property

(b) Month and year
placed in
service

(c) Basis for depreciation (d) Recovery
(business/investment use
period
only - see instructions)

(e) Convention

(f) Method

(g) Depreciation deduction

d 10-year property
e 15-year property
f 20-year property
g 25-year property

25 yrs.

h Residential rental
property

27.5 yrs.

MM

S/L

27.5 yrs.

MM

S/L

39 yrs.

MM

S/L

MM

S/L

i Nonresidential real
property

S/L

Section C - Assets Placed in Service During 2018 Tax Year Using the Alternative Depreciation System
20a Class life
b 12-year
c 30-year
d 40-year

Part IV Summary (See instructions.)
21

Listed property. Enter amount from line 28

S/L
12 yrs.

S/L

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30 yrs.

MM

S/L

40 yrs.

MM

S/L

Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter
here and on the appropriate lines of your return. Partnerships and S corporations - see instructions
23 For assets shown above and placed in service during the current year, enter the
23
portion of the basis attributable to section 263A costs
For Paperwork Reduction Act Notice, see separate instructions.
22

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8X2300 1.000

21

2,711.

22
Form

4562

(2018)

 81-4620550

Page 2
other vehicles, certain aircraft, and property used for

Form 4562 (2018)

Listed Property (Include automobiles, certain
entertainment, recreation, or amusement.)

Part V

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a,
24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
Section A - Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)
24a Do you have evidence to support the business/investment use claimed?
(a)

(b)

Type of property (list
vehicles first)

Date placed
in service

X

Yes

(d)
Business/
investment use Cost or other basis
percentage

No

If "Yes," is the evidence written?

24b

(e)

(c)

Basis for depreciation
(business/investment
use only)

Yes

X

No

(f)

(g)

(h)

(i)

Recovery
period

Method/
Convention

Depreciation
deduction

Elected section 179
cost

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25 Special depreciation allowance for qualified listed property placed in service during
the tax year and used more than 50% in a qualified business use. See instructions
26 Property used more than 50% in a qualified business use:

25

%
%
%

27 Property used 50% or less in a qualified business use:

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%

S/L -

%

S/L -

%

S/L -

28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
29 Add amounts in column (i), line 26. Enter here and on line 7, page 1

28

29

Section B - Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles
to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

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30 Total business/investment miles driven during
the year (don't include commuting miles)

31 Total commuting miles driven during the year
32 Total
other
personal
(noncommuting)
miles driven
33 Total miles driven during the year. Add
lines 30 through 32
34 Was the vehicle available for personal
use during off-duty hours?
35 Was the vehicle used primarily by a more
than 5% owner or related person?
36 Is another vehicle available for personal
use?

(a)

(b)

(c)

(d)

(e)

(f)

Vehicle 1

Vehicle 2

Vehicle 3

Vehicle 4

Vehicle 5

Vehicle 6

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Section C - Questions for Employers Who Provide Vehicles for Use by Their Employees

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Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren't
more than 5% owners or related persons. See instructions.
Yes
No
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by
your employees?
38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners
39 Do you treat all use of vehicles by employees as personal use?
40 Do you provide more than five vehicles to your employees, obtain information from your employees about the
use of the vehicles, and retain the information received?
41 Do you meet the requirements concerning qualified automobile demonstration use? See instructions
Note: If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.

Part VI Amortization
(a)
Description of costs

(b)
Date amortization
begins

(c)

(d)

Amortizable amount

Code section

(e)
Amortization
period or
percentage

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(f)
Amortization for this year

42 Amortization of costs that begins during your 2018 tax year (see instructions):

43 Amortization of costs that began before your 2018 tax year
44 Total. Add amounts in column (f). See the instructions for where to report
JSA
8X2310 1.000

43
44
Form

4562

(2018)

 FRONTIER MEDIA GROUP
GENERAL DEPRECIATION

Description of Property

DEPRECIATION

2018

81-4620550

MQ

5

5

105.

650.
MQ

62.

326.

Current-year
depreciation
303. 200DB

1,877. 200DB

5

43.

M A Current-year
179
ACRS CRS
expense
class class

198.

1,227.

5

192.

Life

461.

2,853.

MQ

5

Beginning
Ending
Accumulated Accumulated Medepreciation depreciation thod Conv.

461. 100.000

2,853. 100.000

940. 200DB

MQ

5

Basis for
depreciation

11/01/2016
614.

179. 200DB

MQ

Basis
Reduction

11/01/2016
1,428.
117.

125. 200DB

5

179 exp.
reduction
in basis

APPLE COMPUTER
1,428. 100.000
271.

82.

MQ

Bus.
%

APPLE COMPUTER
11/01/2016
271. 100.000
190.

HY

Unadjusted
Cost
or basis

CAMERA
11/01/2016
190. 100.000

200DB

555. 200DB

Date
placed in
service

APPLE COMPUTER
11/01/2016

363.

Asset description

CAMERA EQUIPMENT
844.
1,333.

1,378.

844. 100.000

3,979.

1,333. 100.000

2,601.

11/01/2016

6,047.

09/04/2018

1,333.

1,378.

DELL COMPUTER

7,380.

3,979.

Current-year
amortization

2,601.

Life

6,047.

Ending
Accumulated Accumulated
amortization amortization Code

1,333.

Cost
or
basis

7,380.

APPLE COMPUTER

mmmmmmmmmmmm
mmmmmmmmmmmmmmmmm

Less: Retired Assets
Subtotals

Listed Property

mmmmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmm

Less: Retired Assets
Subtotals
TOTALS

AMORTIZATION

Date
placed in
service

mmmmmmmmmmmmmmmmm

Asset description

TOTALS

*Assets Retired
JSA
8X9024 1.000