Civic Intelligence

Somerville Community Access Television Inc.

990 • Fiscal year 2014 • EIN 22-2506464

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 04, 2015

90 Union SquareSomerville, MA 02143

(617) 628-8826

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

73rd percentile

14%

Higher net margin than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

53rd percentile

$68,945

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

63rd percentile

6.4%

Faster asset growth than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-5.5%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,397,220

Up $83,498 (+6.4%) from 2013

Net Assets

Up

$1,349,490

Up $46,771 (+3.6%) from 2013

Liabilities

Up

$47,730

Up $36,727 (+334%) from 2013

Revenue

Down

$536,156

Down $31,314 (-5.5%) from 2013

Expenses

Down

$462,218

Down $1,615 (-0.3%) from 2013

Net Income

Down

$73,938

Down $29,699 (-29%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $968,836Liabilities 2010: $16,198Net Assets 2010: $952,6382010Assets 2011: $1,058,398Liabilities 2011: $44,548Net Assets 2011: $1,013,8502011Assets 2012: $1,193,674Liabilities 2012: $18,366Net Assets 2012: $1,175,3082012Assets 2013: $1,313,722Liabilities 2013: $11,003Net Assets 2013: $1,302,7192013Assets 2014: $1,397,220Liabilities 2014: $47,730Net Assets 2014: $1,349,4902014Assets 2015: $1,322,476Liabilities 2015: $18,492Net Assets 2015: $1,303,9842015Assets 2016: $1,333,837Liabilities 2016: $26,920Net Assets 2016: $1,306,9172016Assets 2017: $1,246,394Liabilities 2017: $25,446Net Assets 2017: $1,220,9482017Assets 2018: $1,066,810Liabilities 2018: $19,740Net Assets 2018: $1,047,0702018Assets 2019: $1,071,305Liabilities 2019: $21,626Net Assets 2019: $1,049,6792019Assets 2020: $1,095,937Liabilities 2020: $17,103Net Assets 2020: $1,078,8342020Assets 2021: $1,155,082Liabilities 2021: $12,446Net Assets 2021: $1,142,6362021Assets 2022: $1,144,555Liabilities 2022: $9,248Net Assets 2022: $1,135,3072022Assets 2023: $1,548,841Liabilities 2023: $21,306Net Assets 2023: $1,527,5352023Assets 2024: $2,972,200Liabilities 2024: $1,136,781Net Assets 2024: $1,835,4192024

Highlighted filing

2014

Assets$1,397,220
Liabilities$47,730
Net Assets$1,349,490

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $320,1432010Expenses 2011: $336,2232011Expenses 2012: $499,8312012Revenue 2013: $567,470Expenses 2013: $463,833Net Income 2013: $103,6372013Revenue 2014: $536,156Expenses 2014: $462,218Net Income 2014: $73,9382014Revenue 2015: $502,546Expenses 2015: $485,743Net Income 2015: $16,8032015Revenue 2016: $525,757Expenses 2016: $566,079Net Income 2016: -$40,3222016Revenue 2017: $456,025Expenses 2017: $579,239Net Income 2017: -$123,2142017Revenue 2018: $452,365Expenses 2018: $552,089Net Income 2018: -$99,7242018Revenue 2019: $425,592Expenses 2019: $520,780Net Income 2019: -$95,1882019Revenue 2020: $502,527Expenses 2020: $487,812Net Income 2020: $14,7152020Revenue 2021: $567,271Expenses 2021: $536,079Net Income 2021: $31,1922021Revenue 2022: $494,763Expenses 2022: $413,754Net Income 2022: $81,0092022Revenue 2023: $848,656Expenses 2023: $492,291Net Income 2023: $356,3652023Revenue 2024: $1,125,488Expenses 2024: $806,691Net Income 2024: $318,7972024

Highlighted filing

2014

Revenue$536,156
Expenses$462,218
Net Income$73,938
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 4, 2015
Return Version
2014v5.0
Gross Receipts
$817,720
Mission and Program Overview

Mission

Somerville community access television is a leading public access media center that enables a vibrant and diverse community to express its creativity, explain its ideas, share its cultures, and foster the individual's right to freedom of speech. Scat supports and creates community-driven media through education, production resources, and distribution on cable television and the web. This includes: providing media arts training and literacy to residents (including youth and under- represented groups) that comprise somerville ma and beyond; facilitating audio and video production through use and loaning of studio facilities and equipment; transmitting both community-produced and in-house content via cable access television (scatv ch 3 on charter and rcn),bostonfreeradio.com, and various web and social media presences maintained by the organization.

Somerville community access television is a leading public access media center that enables a vibrant and diverse community to express its creativity, explain its ideas, share its cultures, and foster the individual's right to freedom of speech. Scat supports and creates community-driven media through education, production resources, and distribution on cable television and the web.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$674,585$720,066▲ $45,481
Accounts Receivable$361,898$341,164▼ $20,734
Land, Buildings, and Equipment, Net$211,278$237,643▲ $26,365
Savings and Temporary Cash Investments$16,841$78,311▲ $61,470
Cash and Non-Interest-Bearing Accounts$47,938$17,853▼ $30,085
Prepaid Expenses and Deferred Charges$1,182$2,183▲ $1,001
Total Assets$1,313,722$1,397,220▲ $83,498
Liabilities
Accounts Payable and Accrued Expenses$11,003$47,730▲ $36,727
Total Liabilities$11,003$47,730▲ $36,727
Net Assets / Fund Balance
Unrestricted Net Assets$1,287,138$1,343,972▲ $56,834
Temporarily Rstr Net Assets$15,581$5,518▼ $10,063
Total Net Assets Fund Balance$1,302,719$1,349,490▲ $46,771
Total Liabilities and Net Assets / Fund Balance$1,313,722$1,397,220▲ $83,498

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$233,602$505,502$739,104
Leasehold Improvements$1,749$85,139$86,888
Other Land Buildings$2,292$54,240$56,532
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wendy BloomExecutive DirectorFT$66,945$2,000$68,945

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$472,581
Program Service Revenue
$13,326
Investment Income
$49,820
Other Revenue
$429
All Other Contributions
$465,831
Change in Net Assets
$73,938

Audited Revenue Reconciliation

Revenue per Audited Statements
$536,156
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$46,081
Total Revenue per Audited Statements
$582,237
Total Revenue per Form 990
$536,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$293,167
Other Expenses$169,051
Total Fundraising Expense$13,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,997$3,538$7,076$178,611
Current Officers, Directors, Trustees, and Key Employees$64,808$1,379$2,758$68,945
Depreciation Depletion$60,626$1,250$625$62,501
Payroll Taxes$23,830$507$1,014$25,351
Other Employee Benefits$17,362$361$721$18,444
Office Expenses$14,539$1,238$413$16,190
Fees for Services Accounting-$10,034-$10,034
Insurance$7,841$1,456-$9,297
Travel$7,107--$7,107
Conferences and Meetings$6,070$83$166$6,319
Advertising$4,606--$4,606
Occupancy$4,384$107$71$4,562
Fees for Services Other-$2,616-$2,616
Pension Plan Contributions$1,707$36$73$1,816
Fees for Services Legal-$1,815-$1,815
Other Expenses$5,811$500$220$500
Fees for Service Investment Mgmnt Fees-$160-$160
Total Functional Expenses$423,891$25,190$13,137$462,218

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$535,466
Expenses per Audited Statements$462,218
Total Expenses per Form 990$462,218
Expenses Not Reported on Form 990$73,248
Expenses Not Reported on Financial Statements$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

At a regular board meeting the form will be distributed and reviewed.

Form 990, Part VI, Section B, Line 15

Sub-committee of board is personnel committee. Determined the review process with e.d., and standard raise percentages, comparability data of other access centers was considered.

Form 990, Part VI, Section C, Line 19

Available upon request from e.d., governing documents are posted on website.

Filing and Contact Details

Filer

Filer Name
Somerville Community Access Television Inc
EIN
22-2506464
Phone
6176288826
Address
90 UNION SQUARE, SOMERVILLE, MA 02143

Signing Officer

Name
Jesse Moos
Title
President
Phone
6178288826
Signed
2015-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Blom
Formed
1983
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
9
Volunteers
150

Preparer

Firm
Anstiss & Co Pc
Address
1115 WESTFORD STREET, LOWELL, MA 01851
Preparer
Raymond L Anstiss Jr
Phone
9784522500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The corporation reports its activities to the internal revenue service and to the commonwealth of massachusetts on an annual basis. These informational returns are generally subject to audit and review by the governmental agencies for a period of three years after filing. Substantially all of the corporation's income, expenditures and activities relate to the its exempt purpose, therefore, management has determined that the organization is not subject to unrelated business income taxes and will continue to qualify as a tax exempt not-for-profit entity.

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IRS990/MissionDesc0SOMERVILLE COMMUNITY ACCESS TELEVISION IS A LEADING PUBLIC ACCESS MEDIA CENTER THAT ENABLES A VIBRANT AND DIVERSE COMMUNITY TO EXPRESS ITS CREATIVITY, EXPLAIN ITS IDEAS, SHARE ITS CULTURES, AND FOSTER THE INDIVIDUAL'S RIGHT TO FREEDOM OF SPEECH. SCAT SUPPORTS AND CREATES COMMUNITY-DRIVEN MEDIA THROUGH EDUCATION, PRODUCTION RESOURCES, AND DISTRIBUTION ON CABLE TELEVISION AND THE WEB.
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IRS990/NondeductibleContributionsInd00
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IRS990/PartialLiquidationInd00
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IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE CORPORATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO THE ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevenuePerForm990Amt0536156

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.97$1.14$1.84$1.13$0.81$0.32
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.02$1.53$0.85$0.49$0.36
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.01$1.14$0.49$0.41$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.14$0.57$0.54$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.02$1.08$0.50$0.49$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.02$1.05$0.43$0.52$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.02$1.05$0.45$0.55$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.22$0.46$0.58$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.03$1.31$0.53$0.57$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.02$1.30$0.50$0.49$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.05$1.35$0.54$0.46$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$0.57$0.46$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.02$1.18$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.04$1.01$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.02$0.95$0.32
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits