Civic Intelligence

Lawrence Community Access Television

990 • Fiscal year 2014 • EIN 20-1944831

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

PO Box 1166Lawrence, MA 01842

(978) 686-9030

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.30x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

86th percentile

0.68x

Higher debt load relative to revenue than 86% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

29th percentile

-4.0%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

29th percentile

-3.3%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

12th percentile

-24%

Faster revenue growth than 12% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$594,565

Down $20,587 (-3.3%) from 2013

Net Assets

Down

$416,527

Down $10,520 (-2.5%) from 2013

Liabilities

Down

$178,038

Down $10,067 (-5.4%) from 2013

Revenue

Down

$260,942

Down $83,131 (-24%) from 2013

Expenses

Up

$271,462

Up $10,851 (+4.2%) from 2013

Net Income

Down

-$10,520

Down $93,982 (-113%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $631,359Liabilities 2010: $216,862Net Assets 2010: $414,4972010Assets 2011: $597,365Liabilities 2011: $207,485Net Assets 2011: $389,8802011Assets 2012: $541,670Liabilities 2012: $198,085Net Assets 2012: $343,5852012Assets 2013: $615,152Liabilities 2013: $188,105Net Assets 2013: $427,0472013Assets 2014: $594,565Liabilities 2014: $178,038Net Assets 2014: $416,5272014Assets 2015: $620,916Liabilities 2015: $165,129Net Assets 2015: $455,7872015Assets 2016: $628,895Liabilities 2016: $152,447Net Assets 2016: $476,4482016Assets 2017: $650,996Liabilities 2017: $140,829Net Assets 2017: $510,1672017Assets 2018: $696,285Liabilities 2018: $128,502Net Assets 2018: $567,7832018Assets 2019: $750,420Liabilities 2019: $119,175Net Assets 2019: $631,2452019Assets 2020: $801,514Liabilities 2020: $148,794Net Assets 2020: $652,7202020Assets 2021: $814,415Liabilities 2021: $112,383Net Assets 2021: $702,0322021Assets 2022: $776,366Liabilities 2022: $128,895Net Assets 2022: $647,4712022Assets 2023: $651,611Liabilities 2023: $179,195Net Assets 2023: $472,4162023Assets 2024: $317,492Liabilities 2024: $165,028Net Assets 2024: $152,4642024

Highlighted filing

2014

Assets$594,565
Liabilities$178,038
Net Assets$416,527

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200K-$400KExpenses 2010: $236,5492010Expenses 2011: $241,6592011Expenses 2012: $279,5402012Revenue 2013: $344,073Expenses 2013: $260,611Net Income 2013: $83,4622013Revenue 2014: $260,942Expenses 2014: $271,462Net Income 2014: -$10,5202014Revenue 2015: $307,019Expenses 2015: $267,759Net Income 2015: $39,2602015Revenue 2016: $333,212Expenses 2016: $312,551Net Income 2016: $20,6612016Revenue 2017: $335,205Expenses 2017: $301,486Net Income 2017: $33,7192017Revenue 2018: $316,077Expenses 2018: $258,461Net Income 2018: $57,6162018Revenue 2019: $309,112Expenses 2019: $245,650Net Income 2019: $63,4622019Revenue 2020: $299,478Expenses 2020: $278,003Net Income 2020: $21,4752020Revenue 2021: $340,912Expenses 2021: $291,600Net Income 2021: $49,3122021Revenue 2022: $307,192Expenses 2022: $361,753Net Income 2022: -$54,5612022Revenue 2023: $178,430Expenses 2023: $353,485Net Income 2023: -$175,0552023Revenue 2024: $2,595Expenses 2024: $322,547Net Income 2024: -$319,9522024

Highlighted filing

2014

Revenue$260,942
Expenses$271,462
Net Income-$10,520
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 12, 2015
Return Version
2014v5.0
Gross Receipts
$260,942
Mission and Program Overview

Mission

To operate, maintain and manage the public and government cable access facilities in the city of lawrence, ma.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$378,382$426,405▲ $48,023
Savings and Temporary Cash Investments$139,703$115,143▼ $24,560
Cash and Non-Interest-Bearing Accounts$63,626$44,613▼ $19,013
Prepaid Expenses and Deferred Charges$33,441$8,404▼ $25,037
Total Assets$615,152$594,565▼ $20,587
Liabilities
Unsecured Notes Loans Payable$182,378$171,732▼ $10,646
Accounts Payable and Accrued Expenses$5,727$6,306▲ $579
Total Liabilities$188,105$178,038▼ $10,067
Net Assets / Fund Balance
Unrestricted Net Assets$427,047$416,527▼ $10,520
Total Net Assets Fund Balance$427,047$416,527▼ $10,520
Total Liabilities and Net Assets / Fund Balance$615,152$594,565▼ $20,587

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$142,123$313,897$456,020
Buildings$263,931$63,707$327,638
Other Land Buildings$20,351$32,479$52,830
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$256,414
Program Service Revenue
$0
Investment Income
$440
Other Revenue
$4,088
All Other Contributions
$256,414
Change in Net Assets
$-10,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,350
Salaries, Compensation, and Employee Benefits$134,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,275--$120,275
Depreciation Depletion$53,387$1,354-$54,741
All Other Expenses$7,956$7,735-$15,691
Payroll Taxes$13,837--$13,837
Interest$5,523$975-$6,498
Other Expenses$4,546$802-$5,348
Total Functional Expenses$232,853$38,609$0$271,462
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

All members are allowed to vote to elect members of the board of directors.

Form 990, Page 6, Part VI, Line 11B

Form 990 is only reviewed by the organization president, prior to filing.

Form 990, Page 6, Part VI, Line 19

Neither the financial statements nor the governing documents are available to the general public. Only form 990 and its attachments are available, upon request.

Filing and Contact Details

Filer

Filer Name
Lawrence Community Access Tv Inc
EIN
20-1944831
Phone
9786869030
Address
PO BOX 1166, LAWRENCE, MA 01842

Signing Officer

Name
James R Ross
Title
President
Phone
9786869030
Signed
2015-05-12

Organization Details

Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
2

Preparer

Firm
Naffah & Company Pc
Address
30 MASSACHUSETTS AVE STE 300, NORTH ANDOVER, MA 01845-3458
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS ONLY REVIEWED BY THE ORGANIZATION PRESIDENT, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEITHER THE FINANCIAL STATEMENTS NOR THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC. ONLY FORM 990 AND ITS ATTACHMENTS ARE AVAILABLE, UPON REQUEST.
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0427047
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0416527
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0182378
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0171732
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LAWRENCECTV.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES R ROSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09786869030
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAWRENCE COMMUNITY ACCESS TV INC
ReturnHeader/Filer/BusinessNameControlTxt0LAWR
ReturnHeader/Filer/EIN0201944831
ReturnHeader/Filer/PhoneNum09786869030
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1166
ReturnHeader/Filer/USAddress/CityNm0LAWRENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001842
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020533992
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NAFFAH & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030 MASSACHUSETTS AVE STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH ANDOVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0018453458
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-12
ReturnHeader/ReturnTs02015-05-12T13:36:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.17$1.65$1.52$0.03$3.23$3.20
2023Detailed filing. Detailed filing data is available for this year.$6.52$1.79$4.72$1.78$3.53$1.75
2022Detailed filing. Detailed filing data is available for this year.$7.76$1.29$6.47$3.07$3.62$0.55
2021Detailed filing. Detailed filing data is available for this year.$8.14$1.12$7.02$3.41$2.92$0.49
2020Detailed filing. Detailed filing data is available for this year.$8.02$1.49$6.53$2.99$2.78$0.21
2019Detailed filing. Detailed filing data is available for this year.$7.50$1.19$6.31$3.09$2.46$0.63
2018Detailed filing. Detailed filing data is available for this year.$6.96$1.29$5.68$3.16$2.58$0.58
2017Detailed filing. Detailed filing data is available for this year.$6.51$1.41$5.10$3.35$3.01$0.34
2016Detailed filing. Detailed filing data is available for this year.$6.29$1.52$4.76$3.33$3.13$0.21
2015Detailed filing. Detailed filing data is available for this year.$6.21$1.65$4.56$3.07$2.68$0.39
2014Detailed filing. Detailed filing data is available for this year.$5.95$1.78$4.17$2.61$2.71$0.11
2013Detailed filing. Detailed filing data is available for this year.$6.15$1.88$4.27$3.44$2.61$0.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$1.98$3.44$2.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.97$2.07$3.90$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.31$2.17$4.14$2.37