Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
EIN 04-2951470 • 501(c)3 • Winthrop, MA
Profile
Wcat offers winthrop residents instructions in television production and provides community programming, public information, and public access to the television medium.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$1,112,457
Down $4,581 (-0.4%) from 2023
Liabilities
Up$9,689
Up $6,200 (+178%) from 2023
Net Assets
Down$1,102,768
Down $10,781 (-1.0%) from 2023
Revenue
Up$273,110
Up $1,166 (+0.4%) from 2023
Expenses
Up$346,848
Up $8,372 (+2.5%) from 2023
Net Income
Down-$73,738
Down $7,206 (-11%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Wcat offers winthrop residents instructions in television production and provides community programming, public information, and public access to the television medium.
Wcat provides the town of winthrop with local public access television.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $626,915 | $598,744 | ▼ $28,171 |
| Cash and Non-Interest-Bearing Accounts | $289,609 | $245,974 | ▼ $43,635 |
| Pledges and Grants Receivable | $144,900 | $150,266 | ▲ $5,366 |
| Prepaid Expenses and Deferred Charges | $16,429 | $74,561 | ▲ $58,132 |
| Accounts Receivable | - | $5,975 | - |
| Inventories for Sale or Use | - | $1,641 | - |
| Investments Program Related | $4,185 | $296 | ▼ $3,889 |
| Total Assets | $1,117,038 | $1,112,457 | ▼ $4,581 |
| Other Assets Total | $35,000 | $35,000 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $3,489 | $9,689 | ▲ $6,200 |
| Total Liabilities | $3,489 | $9,689 | ▲ $6,200 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,113,549 | $1,102,768 | ▼ $10,781 |
| Total Net Assets Fund Balance | $1,113,549 | $1,102,768 | ▼ $10,781 |
| Total Liabilities and Net Assets / Fund Balance | $1,117,038 | $1,112,457 | ▼ $4,581 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $143,156 | $384,706 | $527,862 |
| Land | $394,794 | - | $394,794 |
| Buildings | $60,794 | $315,251 | $376,045 |
| Name | Title |
|---|---|
| KAY MORIARTY O'DWYER | President |
| Erik Hagen | Vice President |
| Alicia Burt | Director |
| Ken Woodward | Director |
| Matt Rodes | Director |
| Sara Sweet Rabidoux-kelsey | Secretary |
| Helen Janielis | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $172,540 |
| Salaries, Compensation, and Employee Benefits | $171,808 |
| Grants and Similar Amounts Paid | $2,500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $101,959 | $12,777 | - | $114,736 |
| Payroll Taxes | - | $47,582 | - | $47,582 |
| Insurance | $24,730 | $6,183 | - | $30,913 |
| Office Expenses | $24,101 | $5,877 | - | $29,978 |
| Depreciation Depletion | $22,537 | $5,634 | - | $28,171 |
| Fees for Services Accounting | - | $11,050 | - | $11,050 |
| Pension Plan Contributions | - | $9,490 | - | $9,490 |
| Fees for Services Other | - | $5,449 | - | $5,449 |
| Grants to Domestic Individuals | $2,500 | - | - | $2,500 |
| Other Expenses | $6,662 | $1,000 | - | $1,000 |
| All Other Expenses | $984 | - | - | $984 |
| Advertising | $520 | - | - | $520 |
| Interest | - | $444 | - | $444 |
| Travel | $254 | - | - | $254 |
| Total Functional Expenses | $229,940 | $116,908 | $0 | $346,848 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“All of people on the board of directors are members of wcat.”
“All of the members of the board have the power to appoint more members of the governing body with a majority approval.”
“The tax preparer provides a copy of the returns for review. After review and approval of the returns, the documents are processed for filing.”
“The organization requires any conflict of interest to be disclosed by all its members.”
“The organization pays its executive director. Wage is based upon performance and prevailing wage in the industry. The officer and board of directors are not compensated.”
“Documents will be made available upon written request.”
“Depreciation adjustment for prior year 62,957.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | WCAT PROVIDES THE TOWN OF WINTHROP WITH LOCAL PUBLIC ACCESS TELEVISION. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 520 |
| IRS990/AllOtherContributionsAmt | 0 | 1000 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 984 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 28171 |
| IRS990/Desc | 0 | WCAT PROVIDED THE TOWN OF WINTHROP WITH LOCAL PUBLIC ACCESS TELEVISION CONCERNING LOCAL TOWN ISSUES AND EVENTS. |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11050 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5449 |
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| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 315251 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 376045 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 394794 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 394794 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 143156 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 384706 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 527862 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 598744 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL OF PEOPLE ON THE BOARD OF DIRECTORS ARE MEMBERS OF WCAT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL OF THE MEMBERS OF THE BOARD HAVE THE POWER TO APPOINT MORE MEMBERS OF THE GOVERNING BODY WITH A MAJORITY APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TAX PREPARER PROVIDES A COPY OF THE RETURNS FOR REVIEW. AFTER REVIEW AND APPROVAL OF THE RETURNS, THE DOCUMENTS ARE PROCESSED FOR FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION REQUIRES ANY CONFLICT OF INTEREST TO BE DISCLOSED BY ALL ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION PAYS ITS EXECUTIVE DIRECTOR. WAGE IS BASED UPON PERFORMANCE AND PREVAILING WAGE IN THE INDUSTRY. THE OFFICER AND BOARD OF DIRECTORS ARE NOT COMPENSATED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DOCUMENTS WILL BE MADE AVAILABLE UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DEPRECIATION ADJUSTMENT FOR PRIOR YEAR 62,957. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1112457 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1112457 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2550 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 116908 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 229940 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 346848 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3489 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 9689 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3489 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 9689 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1113549 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1102768 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 229940 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 265250 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2202 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 268358 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 273110 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1112457 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 254 |
| IRS990/TravelGrp/TotalAmt | 0 | 254 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 165 WINTHROP STREET |
| IRS990/USAddress/CityNm | 0 | WINTHROP |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02152 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.WCAT-TV.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KAY MORIARTY O'DWYER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6178463400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WINTHROP COMMUNITY ACCESS TELEVISION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WINT |
| ReturnHeader/Filer/EIN | 0 | 042951470 |
| ReturnHeader/Filer/PhoneNum | 0 | 6178463400 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 165 WINTHROP STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WINTHROP |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02152 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 475208450 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NASH CPAS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 501 PROVIDENCE HWY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORWOOD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02062 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7812861320 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ADAM DUVAL |
| ReturnHeader/ReturnTs | 0 | 2025-08-21T15:52:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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