Civic Intelligence

Somerville Community Access Television Inc.

990 • Fiscal year 2023 • EIN 22-2506464

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 01, 2024

12 Tyler StreetSomerville, MA 02143

(617) 628-8826

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

88th percentile

42%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$86,933

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

85th percentile

35%

Faster asset growth than 85% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

72%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,548,841

Up $404,286 (+35%) from 2022

Net Assets

Up

$1,527,535

Up $392,228 (+35%) from 2022

Liabilities

Up

$21,306

Up $12,058 (+130%) from 2022

Revenue

Up

$848,656

Up $353,893 (+72%) from 2022

Expenses

Up

$492,291

Up $78,537 (+19%) from 2022

Net Income

Up

$356,365

Up $275,356 (+340%) from 2022

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

2023

Assets$1,548,841
Liabilities$21,306
Net Assets$1,527,535

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

2023

Revenue$848,656
Expenses$492,291
Net Income$356,365
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 1, 2024
Return Version
2023v5.0
Gross Receipts
$848,656
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$590,917$775,508▲ $184,591
Accounts Receivable$378,635$416,868▲ $38,233
Cash and Non-Interest-Bearing Accounts$140,950$189,637▲ $48,687
Savings and Temporary Cash Investments-$118,043-
Land, Buildings, and Equipment, Net$20,967$21,296▲ $329
Prepaid Expenses and Deferred Charges$3,586$19,129▲ $15,543
Intangible Assets$9,500$8,360▼ $1,140
Total Assets$1,144,555$1,548,841▲ $404,286
Liabilities
Accounts Payable and Accrued Expenses$9,248$21,306▲ $12,058
Total Liabilities$9,248$21,306▲ $12,058
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$817,852$1,128,391▲ $310,539
Net Assets With Donor Restrictions$317,455$399,144▲ $81,689
Total Net Assets Fund Balance$1,135,307$1,527,535▲ $392,228
Total Liabilities and Net Assets / Fund Balance$1,144,555$1,548,841▲ $404,286

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,399$775,683$793,082
Leasehold Improvements-$86,888$86,888
Other Land Buildings$3,897$71,252$75,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen PowersExecutive DiFT$73,219$13,714$86,933

Board Members and Trustees

NameTitle
Jesse BuckleyPresident
Ana LindoDirector
Dan CaryagaDirector
Diane WongDirector
Ed HalloranDirector
Greg HillDirector
Joseph ConstantineDirector
Kip LyallDirector
Linda WalshDirector
Susan BarnabyDirector
Tracey Leah PrattDirector
Joe LynchClerk
John LongTreasurer
Chaz KelshVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$740,741
Program Service Revenue
$71,105
Investment Income
$35,273
Other Revenue
$1,537
All Other Contributions
$738,086
Change in Net Assets
$356,365

Audited Revenue Reconciliation

Revenue per Audited Statements
$848,506
Revenue Not Reported on Financial Statements
$150
Revenue Not Reported on Form 990
$84,695
Total Revenue per Audited Statements
$933,201
Total Revenue per Form 990
$848,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$338,679
Other Expenses$153,612
Total Fundraising Expense$10,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,254--$205,254
Current Officers, Directors, Trustees, and Key Employees$69,547$8,693$8,693$86,933
Occupancy$35,754$1,130$753$37,637
Fees for Services Other$3,450$24,464-$27,914
Payroll Taxes$22,860--$22,860
Other Employee Benefits$21,467$212$212$21,891
Office Expenses$15,479$1,583$528$17,590
Fees for Services Legal-$17,568-$17,568
Fees for Services Accounting-$13,045-$13,045
Depreciation Depletion$8,431$174$87$8,692
Other Expenses$7,508$160$319$7,987
Insurance$5,374$575-$5,949
Advertising$1,716-$155$1,871
Pension Plan Contributions$1,741--$1,741
Travel$807--$807
Fees for Service Investment Mgmnt Fees-$150-$150
Total Functional Expenses$413,790$67,754$10,747$492,291

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$540,973
Total Expenses per Form 990$492,291
Expenses per Audited Statements$492,141
Expenses Not Reported on Form 990$48,832
Expenses Not Reported on Financial Statements$150
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 35% controlled entity
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
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, Line 15A

A personnel committee of the board determines the compensation of the executive director. They review the standard raise percentages and comparability data of other access centers as part of the process.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Somerville Community Access
EIN
22-2506464
Phone
6176288826
Address
12 TYLER STREET, SOMERVILLE, MA 02143

Signing Officer

Name
Jesse Buckley
Title
President
Phone
6176288826
Signed
2024-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jesse Buckley
Formed
1983
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
12
Volunteers
50

Preparer

Firm
Anstiss & Co Pc
Address
6 OMNI WAY STE 201, CHELMSFORD, MA 01824-4187
Preparer
Jayne a Andrews
Phone
9784522500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Financial Statement Notes

Schedule D, Page 3, Part X

The corporation, incorporated under chapter 180 of the massachusetts general laws as a tax-exempt entity, has been granted tax-exempt status under internal revenue code section 501(c)(3) and is, therefore, generally exempt from federal and state income taxes. Accordingly, no provision for income taxes has been provided for in the accompanying financial statements. The corporation is required by asc 740-10, "accounting for uncertainty in income taxes," to evaluateand disclose tax positions that could have an effect on the corporation's financial statements. 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. Management believes it is no longer subject to review by taxing authorities for years prior to 2020. Substantially all of the corporation's income, expenditures, and activities relate to its exempt purpose, therefore, management has determined that the corporation 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/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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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