[Kzyxtalk] Auditor Policy

[Scott Peterson]

Dear Mr. Coate,



The policy not to review five years worth of Form 990s with the organization



wasn't a line from the auditor. That policy came from the person who filed



them. And according to the Form 990s, it was you:



http://nccsweb.urban.org/communityplatform/nccs/organiza<http://nccsweb.urban.org/communityplatform/nccs/organization/profile/id/680050440/popup/1>tion/profile/id/680050440/popup/1<http://nccsweb.urban.org/communityplatform/nccs/organization/profile/id/680050440/popup/1><http://nccsweb.urban.org/communityplatform/nccs/organization/profile/id/680050440/popup/1>



Your 2014 Form 990 was twenty-one pages long, Mr. Coate. Only ten of those



pages had dollar amounts on them. The rest had policy statements. That your



board of directors never saw. Because of some very specific language. "No



review (of the Form 990) was or will be conducted." Allowing one individual



to set policy for Mendocino County's only high power public radio station.



Now you're saying the accountant did that. For five years in a row. Right.



Look at the bylaws, Mr. Coate:



http://www.kzyx.org/images/pdf/MCPBBYLAWSAdopted12July2010.pdf



Specifically Article VI, Section 6.01. Powers and duties of the board of



directors. Item number 4. "The Board shall develop and maintain written



such policies and procedures as the Board deems necessary." The _Board_



is supposed to set policy, Mr. Coate. Not an accountant. So let me get



this straight. You stood by while the bylaws were broken for five years



in a row. By a licensed accountant. It's your lucky day, Mr. Coate. I



found his email address right here:



http://legal-professionals.credio.com/l/103228/Frank-Xavier-Gloeggler



Its fxgcpa (at) aol.com. Do you see that? Mr. Gloeggler's license is



clear, Mr. Coate. It's right here:



http://www2.dca.ca.gov/pls/wllpub/WLLQRYNA$LCEV2.QueryView?P_LICENSE_NUMBER=21840&P_LTE_ID=783



Mr. Gloeggler got his accounting license way back in 1975. So I don't



see how violating bylaws would serve him. Especially for five years in



a row. It's equally puzzling to imagine how he could have missed audits



for five years in a row. When they appear on the KZYX website. With his



own signature on them:



http://www.kzyx.org/index.php/about-us/station-business/mcpb-bylaws-and-financial-statements



Do you remember who recommended that accountant, Mr. Coate? It's right



here:



http://www.kzyx.org/images/pdf/gm_reports/December%2008%20GM%20report.pdf



It looks like you brought Mr. Gloeggler in. Because he'd done a good job



for KMUD. So I looked up their Form 990s:



http://nccsweb.urban.org/communityplatform/nccs/organization/profile/id/942789780/popup/1



Gee, Mr. Coate. KMUD reports having audits done on every single Form 990.



All the way back to 2002. It looks like KZYX missed a few years. Like the



entire time you were here.



Here's what I don't understand. According to your GM report from December of



2008: "Every year the CPB requires we conduct a proper audit from a CPA."



Wouldn't a 'proper audit' show up on a Form 990? They did for KMUD. But not



for KZYX. Why not?



There's just one more thing bothering me, Mr. Coate. In that same GM report,



you said, "Frank does the CPB audit for KMUD, who was pleased with his work."



It's true that Mr. Gloeggler prepared KMUD's Form 990s until 2008. But not



after. And I haven't been able to find a single KMUD audit with his name on



it. Even stranger is the fact that Mr. Gloeggler supposedly prepared KZYX's



Form 990s _and_ audits during your employment here. The so-called audits



were reported to the CPB. But not the IRS. Why not?



And finally. After looking through eight years of minutes and GM reports for



KZYX. I couldn't find one instance where the audit committee presented one of



the so-called audits on the KZYX website to the board of directors. And half



of the things from Mr. Gloeggler have the wrong address on them. So where'd



they come from?



Sincerely,



Scott M. Peterson



Mendocino



- - - - - - - - - - - - - - - - -



>If you think that line from the auditor constituted a “policy” then I imagine it was a standard statement pertaining to his audit, not other MCPB policies.  As for me, I didn’t think about it much one way or another because the goals of such scrutiny were served in other ways.  If the Board asked for it, I gave it.  But even when they didn’t ask me for information, I supplied as much detail in all areas of the organization that I thought merited it, delivered in language I believed was easiest to digest.

I still think you are fishing for something you aren’t coming clean about.  And by the logic you supplied, one could surmise that the EFF does better than MCPB because they appoint, rather than elect, their Board members.

Anyway, have a good life.  Over and out.


John Coate
tex at well.com<mailto:tex at well.com>
john at edgeryders.eu<mailto:john at edgeryders.eu>
johncoate.com<http://johncoate.com/>
707-357-2223











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