Federal Communications Commission DA 26-287 Before the FEDERAL COMMUNICATIONS COMMISSION WASHINGTON, D.C. 20554 In the Matter of Mekaddesh Group Corporation Licensee of KZAM(FM), Pleasant Valley, Texas, and Former Licensee of DKEVK-FM, Sanderson, Texas DKEVQ-FM, Crosbyton, Texas DKYLQ(FM), Encinal, Texas DKEVM-FM, Junction, Texas DKWFG-FM, Knox City, Texas DKDSP-FM, Spur, Texas DKYLB(FM), Turkey, Texas and DKZAU-LD, Killeen, Texas ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) Facility ID 164195 FRN: 0024636276 Facility ID 198750 FRN: 0024636276 Facility ID 198751 FRN: 0024636276 Facility ID 198752 FRN: 0024636276 Facility ID 198753 FRN: 0024636276 Facility ID 198754 FRN: 0024636276 Facility ID 198756 FRN: 0024636276 Facility ID 198757 FRN: 0024636276 and Facility ID 130357 FRN: 0024636276 ORDER TO PAY OR SHOW CAUSE Adopted: March 24, 2026 Released: March 24, 2026 By the Chief, Media Bureau and the Managing Director, Office of Managing Director: I. INTRODUCTION 1. By this Order to Pay or to Show Cause, we initiate a proceeding to revoke the license held by Mekaddesh Group Corporation (Licensee) for KZAM(FM), Pleasant Valley, Texas (Station), for failure to pay delinquent regulatory fees and associated interest, administrative costs, and penalties owed to the Federal Communications Commission (Commission). Licensee formerly held licenses for DKEVK-FM, Sanderson, Texas; DKEVQ-FM, Crosbyton, Texas; DKYLQ(FM), Encinal, Texas; DKEVM-FM, Junction, Texas; DKWFG-FM, Knox City, Texas; DKDSP-FM, Spur, Texas; DKYLB(FM), Turkey, Texas; and DKZAU-LD, Killeen, Texas, and has unpaid regulatory fees those stations as well. On April 15, 2024, Licensee surrendered its licenses for DKEVK-FM (Application File No. 0000269430), DKEVQ-FM (Application File No. 0000269432), DKYLQ(FM) (Application File No. 0000269433), DKEVM-FM (Application File No. 0000269434), DKWFG-FM (Application File No. 0000269435), DKDSP-FM (Application File No. 0000269437) and DKYLB(FM) (Application File No. 0000269438). On June 5, 2024, the Media Bureau cancelled the license for DKZAU-LD because the station had been silent for over a year. Mekaddesh Group Corporation, Letter Order (MB June 5, 2024) (available at Application File No. 0000187998). Licensee remains responsible for these regulatory fees from FY 2024—which started on October 1, 2023, and ended on September 30, 2024—for these cancelled licenses. Review of the Commission’s Assessment and Collection of Regulatory Fees for Fiscal Year 20024, Assessment and Collection of Space and Earth Station Regulatory Fees for Fiscal Year 2024, MD Docket Nos. 24-86, 24-85, Second Report and Order, 39 FCC Rcd 10140, 10182, para. 87 (2024) (“Regulatory fees must be paid for all broadcast facility licenses granted on or before October 1, 2023.”). For the reasons set forth below, we direct Licensee to pay the overdue regulatory fees, including any associated interest, penalties, and administrative costs, or show cause why the payment demanded is inapplicable or should otherwise be waived or deferred. II. DISCUSSION 2. Under section 9 of the Communications Act of 1934, as amended (Act), and section 1.1151 of the Commission’s rules (Rules), the Commission is required to “assess and collect regulatory fees” to recover the cost of carrying out the functions of the Commission.” 47 U.S.C. § 159(a)(1); 47 CFR § 1.1151. When the required payment is received late or is incomplete, the Commission must assess a penalty equal to “25 percent of the amount of the fee which was not paid in a timely manner.” 47 U.S.C. § 159a(c)(1); 47 CFR § 1.1164. 3. For fiscal year (FY) FY 2024, the deadline for paying regulatory fees was September 26, 2024; Payment Methods and Procedures for Fiscal Year 2024 Regulatory Fees, Public Notice, DA 24-917, 39 FCC Rcd 10493 (OMD September 11, 2024). and for FY 2025, it was September 25, 2025. Payment Methods and Procedures for Fiscal Year 2025 Regulatory Fees, Public Notice, DA 25-808 (OMD September 5, 2025). When Licensee failed to pay or only partially paid its regulatory fees by those deadlines, the Commission assessed charges that included the statutory late payment penalty required by the Act 47 U.S.C. § 159(c)(3) (1993); 47 U.S.C. § 159a(c)(1) (2018). The RAY BAUM’S Act, Repack Airwaves Yielding Better Access for Users of Modern Services Act of 2018, Pub. L. No. 115-141, 132 Stat. 348, 1095, modified section 9 of the Act and added a new section 9a. Prior to October 1, 2018, when the RAY BAUM’S Act became effective, section 9(c)(1) set forth the penalties for late payment of regulatory fees. As amended by the RAY BAUM’s Act, section 9a(c)(1) now sets forth those penalties. and section 1.1164 of the Rules, 47 CFR § 1.1164. and interest and administrative costs required by section 3717 of the Debt Collection Improvement Act of 1996 (the DCIA) and section 9a(c)(2) of the Act and section 1.1940 of the Rules. 31 U.S.C. § 3717; 47 U.S.C. § 159a(c)(2); 47 CFR § 1.1940. 4. The Commission’s records show that Licensee currently has unpaid regulatory fee debt for KZAM(FM) of $2,025.25 for FY 2024; and $1,875.00 for FY 2025; for DKEVK-FM of $9,200.56 for FY 2024; for DKEVQ-FM of $808.79 for FY 2024; for DKYLQ(FM) of $808.79 for FY 2024; for DKEVM-FM of $808.79 for FY 2024; for DKWFG-FM of $808.79; for DKDSP-FM of $920.56 for FY 2024; for DKYLB(FM) of $920.56 for FY 2024; and for DKZAU-LD of $322.20 for FY 2024, for a total of $18,499.29. Additional interest and other charges will continue to accrue on these debts until they are paid in full. The Commission sent Licensee DCIA demand letters demanding payment of these delinquent regulatory fees. See 31 U.S.C. § 3711; 31 CFR § 901.2. When Licensee did not pay its regulatory fee debts, the Commission transferred the debts to the United States Department of Treasury (Treasury) for collection. See 31 U.S.C. § 3711(g); 31 CFR §§ 285.12(c), 901.1; 47 CFR § 1.1917. At the Commission’s request, the Treasury has returned the FYs 2024 and 2025 regulatory fee debts to the Commission for further collection. 5. The Commission has authority under section 9a(c)(4) of the Act and section 1.1164(f) of the Rules to revoke licenses and authorizations for failure to pay regulatory fees (or related interest or penalties) in a timely fashion. Accordingly, we require Licensee to file with the Media Bureau documented evidence within sixty (60) calendar days of the date of this Order that full payment of all outstanding regulatory fee debt has been made or show cause why the payment is inapplicable or should be waived or deferred. The Commission may waive, reduce, or defer payment of fee debt where good cause is shown and where waiver, reduction or deferral would promote the public interest. The Commission interprets this provision narrowly, granting relief only when a requesting party has shown extraordinary circumstances outweighing the public interest in recovering the cost of the Commission’s regulatory services. A party seeking a waiver for financial hardship must conclusively prove financial hardship, providing copies of all such financial documents as are necessary to show that it lacks sufficient funds to pay its regulatory fees and maintain its service to the public. Assessment and Collection of Regulatory Fees for Fiscal Year 2019, MD Docket 19-105, Report and Order and Further Notice of Proposed Rulemaking, 34 FCC Rcd 8189, 8207-08, paras. 49-51 (2019). Licensee is hereby notified that failure to provide such evidence of payment or to show cause within the time specified may result in revocation of Licensee’s license for the Station. 6. Under section 9a(c)(4)(C) of the Act and section 1.1164(f) of the Rules, 47 U.S.C. § 159a(c)(4)(C)(i); 47 CFR § 1.1164(f)(1). an adjudicatory hearing will not be designated unless Licensee presents a substantial and material question of fact. Further, disposition of any adjudicatory hearing will be based upon written evidence only, and Licensee will bear the burden to introduce evidence and to provide proof in any such hearing. 47 U.S.C. § 159a(c)(4)(C)(ii); 47 CFR § 1.1164(f)(2). Unless the Licensee substantially prevails in the hearing, the Commission may assess the Licensee for the costs of such hearing. 47 U.S.C. § 159a(c)(4)(C)(ii)(iii) ; 47 CFR § 1.1164(f)(3). 7. To the extent that Licensee is a respondent in other administrative proceedings, both before this agency and other federal agencies, action in this proceeding is without prejudice to action in those proceedings. Further, the existence of any such proceedings and matters raised therein are not considered in this proceeding. III. ORDERING CLAUSES 8. Accordingly, IT IS ORDERED that, pursuant to section 9a(c)(4) of the Act and sections 0.11, 0.61, 0.231, 0.283 and 1.1164(f) of the Rules, Mekaddesh Group Corporation, is hereby ORDERED TO PAY TO THE FEDERAL COMMUNICATIONS COMMISSION within sixty (60) calendar days of the date of this Order the outstanding regulatory fees for FYs 2024 and 2025 OR SHOW CAUSE to the Commission within sixty (60) calendar days of the date of this Order why these regulatory fees are inapplicable to Licensee or should otherwise be waived or deferred. 9. IT IS FURTHER ORDERED that payment of the delinquent regulatory fee debt must be made through the Commission’s Registration System (CORES) https://apps.fcc.gov/cores/userLogin.do or by wire transfer, and must include the FRN referenced above. Additional wire transfer instructions are as follows: ABA Routing Number 021030004 Receiving Bank: TREAS NYC 33 Liberty St. New York, NY 10045 (BNF) Beneficiary: FCC Account #: 27000001 OBI Field (skip one space between each information item) Mekaddesh Group Corporation must provide the Payer FRN (if different than the FRN referenced above) and a contact phone number.   Mekaddesh Group Corporation must fax a copy of the wire transfer confirmation to the FCC at (202) 418-2843 or send the wire transfer confirmation copy to the FCC via email to RROGWireFaxes@fcc.gov on the same day the wire transfer is initiated. 10. IT IS FURTHER ORDERED that Mekaddesh Group Corporation must submit a completed FCC Form 159 (Remittance Advice) at the time of payment. The FCC Form 159 must be faxed to the FCC at (202) 418-2843. An FCC Form 159 and detailed instructions for completing the form may be obtained at http://www/fcc.gov/Forms/Forms 159/159.pdf. When completing the FCC Form 159, Mekaddesh Group Corporation must enter its FRN in block number 23A (call sign/other ID) and enter the following payment codes for the fiscal years involved in block number 24A (payment type code): for KZAM(FM), 2442 (for FY 2024) and 2542 (for FY 2025); for DKEVK-FM, 2464 (for FY 2024); for DKEVQ-FM, 2463 (for FY 2024); for DKYLQ(FM), 2463 (for FY 2024); for DKEVM-FM, 2463 (for FY 2024); DKWFG-FM, 2463 (for FY 2024); for DKDSP-FM, 2464 (for FY 2024); for DKYLB(FM), 2464 (for FY 2024); and for DKZAU-LD, 2467 (for FY 2024). 11. Any written response must include a detailed factual statement supported by appropriate documentation and affidavits pursuant to section 1.16 of the Commission’s rules. 47 CFR § 1.16. The written response must be filed with the Office of the Secretary, Federal Communications Commission, 45 L Street NE, Washington DC 20554, ATTN: Albert Shuldiner, Chief, Audio Division, Media Bureau. Filings can be sent by commercial overnight courier, or by first-class or overnight U.S. Postal Service mail. A copy must be emailed to Alexander.Sanjenis@fcc.gov and Olivia.Hill@fcc.gov. If your response includes a request for a waiver of outstanding regulatory fees or for an installment payment plan, your response should also be emailed to regfeerelieg@fcc.gov. · Hand-delivered or messenger-delivered paper filings for the Commission’s Secretary are accepted between 8:00 a.m. and 4:00 p.m. by the FCC’s mailing contractor at 9050 Junction Drive, Annapolis Junction, MD 20701. All hand deliveries must be held together with rubber bands or fasteners. Any envelopes and boxes must be disposed of before entering the building. Hand-delivered or messenger delivered paper filings continue to NOT be accepted at FCC Headquarters. · Commercial overnight mail (other than U.S. Postal Service Express Mail and Priority Mail) must be sent to 9050 Junction Drive, Annapolis Junction, MD 20701. · Postal Service first-class, Express, and Priority mail must be addressed to 45 L Street, NE, Washington, DC 20554. 12. IT IS FURTHER ORDERED that a copy of this Order shall be sent by registered mail, return receipt requested, to Mekaddesh Group Corporation, c/o Maria C. Guel, 8330 Lyndon B. Johnson Fwy, Suite B310, Dallas, TX 75243, and its Counsel, Dan J. Alpert, Esq., 2120 21st Rd. N, Arlington, VA 22201. . FEDERAL COMMUNICATIONS COMMISSION Erin Boone Acting Chief, Media Bureau Daniel Daly Managing Director, Office of Managing Director 2