Civic Intelligence

Radio Catskill Wjff

990 • Fiscal year 2017 • EIN 22-2792167

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

PO Box 546Jeffersonville, NY 12748

(845) 482-4141

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.05x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Net Margin

29th percentile

-3.7%

Higher net margin than 29% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2017 filings • NTEE A • $500k-$1M nonprofits • Source year 2017

Asset Growth

35th percentile

-1.1%

Faster asset growth than 35% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-39%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$693,986

Down $8,072 (-1.1%) from 2016

Net Assets

Down

$679,213

Down $11,043 (-1.6%) from 2016

Liabilities

Up

$14,773

Up $2,971 (+25%) from 2016

Revenue

Down

$326,863

Down $211,942 (-39%) from 2016

Expenses

Down

$339,065

Down $16,686 (-4.7%) from 2016

Net Income

Down

-$12,202

Down $195,256 (-107%) from 2016

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: $534,368Liabilities 2010: $3,524Net Assets 2010: $530,8442010Assets 2011: $585,738Liabilities 2011: $5,723Net Assets 2011: $580,0152011Assets 2012: $619,878Liabilities 2012: $4,285Net Assets 2012: $615,5932012Assets 2013: $578,430Liabilities 2013: $17,672Net Assets 2013: $560,7582013Assets 2014: $535,911Liabilities 2014: $24,185Net Assets 2014: $511,7262014Assets 2015: $521,460Liabilities 2015: $14,671Net Assets 2015: $506,7892015Assets 2016: $702,058Liabilities 2016: $11,802Net Assets 2016: $690,2562016Assets 2017: $693,986Liabilities 2017: $14,773Net Assets 2017: $679,2132017Assets 2018: $674,646Liabilities 2018: $21,216Net Assets 2018: $653,4302018Assets 2019: $691,258Liabilities 2019: $5,674Net Assets 2019: $685,5842019Assets 2020: $830,417Liabilities 2020: $10,781Net Assets 2020: $819,6362020Assets 2021: $1,457,326Liabilities 2021: $94,097Net Assets 2021: $1,363,2292021Assets 2022: $1,953,142Liabilities 2022: $545,059Net Assets 2022: $1,408,0832022Assets 2023: $1,947,647Liabilities 2023: $536,887Net Assets 2023: $1,410,7602023Assets 2024: $2,022,699Liabilities 2024: $567,823Net Assets 2024: $1,454,8762024

Highlighted filing

2017

Assets$693,986
Liabilities$14,773
Net Assets$679,213

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $311,9202010Expenses 2011: $321,6542011Expenses 2012: $341,9182012Revenue 2013: $306,847Expenses 2013: $352,407Net Income 2013: -$45,5602013Revenue 2014: $312,859Expenses 2014: $361,891Net Income 2014: -$49,0322014Revenue 2015: $325,047Expenses 2015: $366,452Net Income 2015: -$41,4052015Revenue 2016: $538,805Expenses 2016: $355,751Net Income 2016: $183,0542016Revenue 2017: $326,863Expenses 2017: $339,065Net Income 2017: -$12,2022017Revenue 2018: $366,377Expenses 2018: $386,068Net Income 2018: -$19,6912018Revenue 2019: $418,004Expenses 2019: $398,242Net Income 2019: $19,7622019Revenue 2020: $506,612Expenses 2020: $396,008Net Income 2020: $110,6042020Revenue 2021: $1,000,130Expenses 2021: $464,944Net Income 2021: $535,1862021Revenue 2022: $589,018Expenses 2022: $509,666Net Income 2022: $79,3522022Revenue 2023: $659,870Expenses 2023: $657,193Net Income 2023: $2,6772023Revenue 2024: $741,871Expenses 2024: $697,755Net Income 2024: $44,1162024

Highlighted filing

2017

Revenue$326,863
Expenses$339,065
Net Income-$12,202
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$380,187
Mission and Program Overview

Mission

Wjff's mission statement expresses the organization's desire to make available to its community a "broad range of ideas and ideals useful to a full and enlightened life" while also involving this community in the medium of radio to broadcast its viewpoints, concerns, needs and interests. To that end, wjff's mission establishes three goals: (1) engage the community in "preserving and transmitting the community's cultural heritage and artistic expressions," (2) connect the local community to the cultural heritage and artistic expressions "of the global community,- and (3) "promote understanding among people of diverse social and cultural backgrounds."

To operate an educational, non-commercial radio station

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$387,784$307,877▼ $79,907
Cash and Non-Interest-Bearing Accounts$138,367$213,458▲ $75,091
Savings and Temporary Cash Investments$133,027$137,723▲ $4,696
Accounts Receivable$32,108$33,033▲ $925
Prepaid Expenses and Deferred Charges$10,772$1,895▼ $8,877
Total Assets$702,058$693,986▼ $8,072
Liabilities
Accounts Payable and Accrued Expenses$11,802$14,773▲ $2,971
Total Liabilities$11,802$14,773▲ $2,971
Net Assets / Fund Balance
Unrestricted Net Assets$658,998$599,529▼ $59,469
Temporarily Rstr Net Assets$31,258$79,684▲ $48,426
Total Net Assets Fund Balance$690,256$679,213▼ $11,043
Total Liabilities and Net Assets / Fund Balance$702,058$693,986▼ $8,072

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,137$456,295$528,432
Buildings$174,867$31,140$206,007
Land$49,209-$49,209
Leasehold Improvements$11,664$15,841$27,505
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$275,474
Program Service Revenue
$17,838
Investment Income
$15,330
Other Revenue
$18,221
All Other Contributions
$178,081
Change in Net Assets
$-12,202

Audited Revenue Reconciliation

Revenue per Audited Statements
$326,863
Total Revenue per Audited Statements
$326,863
Total Revenue per Form 990
$326,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,627
Salaries, Compensation, and Employee Benefits$106,438
Total Fundraising Expense$3,618
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,450$6,631-$48,081
Comp Disqual Persons-$46,793-$46,793
Depreciation Depletion$27,557$1,544-$29,101
All Other Expenses$2,889$20,380$3,618$26,887
Insurance-$19,829-$19,829
Occupancy$15,618--$15,618
Payroll Taxes$5,052$6,512-$11,564
Fees for Services Other$9,704$1,820-$11,524
Office Expenses-$10,624-$10,624
Other Expenses$9,881$5,226-$9,881
Fees for Services Accounting-$7,125-$7,125
Advertising-$2,122-$2,122
Fees for Services Legal-$435-$435
Travel-$41-$41
Total Functional Expenses$206,365$129,082$3,618$339,065

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$339,065
Total Expenses per Audited Statements$339,065
Total Expenses per Form 990$339,065
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,218
Fundraising Direct Expenses$2,518
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Music Sale$7,914$7,914-$7,914
Wonderful Thing$5,439$5,439$281$5,158
Total Events$13,353$13,353$740$12,613
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-TrusteePurchase ElectricityNo$4,806
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 7A

Yes volunteers of radio catskill who have contributed at lease 36 hours of service in the 12 months prior to the election vote to elect 2 to 3 members of the board of trustees. Current trustees vote to elect the remaining trustees.

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

The station manager, treasurer, finance commmittee and board of directors review the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is explained and conflict of interest disclosure statements are completed annually by all the trustees and employees. The audit committee oversees the disclosure process, identifies potential conflicts of interest, and advises the board on how such conflicts should be monitored or managed.

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

The personnel committee conducts a salary comparability study for all full-time positions before making recommendations to the board of trustees and the board votes to approve.

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

The personnel committee conducts a salary comparability study for all full-time positions before making recommendations to the board of trustees and the board votes to approve.

Form 990, Page 6, Part VI, Line 19

All board minutes sincew january 2015 are available on the organization's website. Policy changes, financial statements and conflict of interest policies are available upon request.

Filing and Contact Details

Filer

Filer Name
Radio Catskill
EIN
22-2792167
Phone
8454824141
Address
PO BOX 546, JEFFERSONVILLE, NY 12748
Doing Business As
Wjff

Signing Officer

Name
James Lomax
Title
President
Phone
8454824141
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Lomax
Formed
1987
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
100

Preparer

Firm
Day Seckler Llp
Address
300 WESTAGE BUSINESS CENTER STE 403, FISHKILL, NY 12524-2236
Preparer
Pamela F Kelly-day CPA
Phone
8457650705
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Wjff's mission statement expresses the organization's desire to make available to its community a "broad range of ideas and ideals useful to a full and enlightened life" while also involving this community in the medium of radio to broadcast its viewpoints, concerns, needs and interests. To that end, wjff's mission establishes three goals: (1) engage the community in "preserving and transmitting the community's cultural heritage and artistic expressions," (2) connect the local community to the cultural heritage and artistic expressions "of the global community,- and (3) "promote understanding among people of diverse social and cultural backgrounds."

Form 990, Part XI, Line 9

Direct expenses of fundraising 0 direct expenses of fundraising 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal taxation pursuant to the provisions of section 501(c)(3) of the internal revenue code and comparable state law as a charitable organization, whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. The organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. Generally, the organization's tax returns remain open for three years for federal and state tax examination. Management does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. There were no interest or penalties recorded or included in the financial statements.

Schedule D, Page 4, Part XI, Line 2D

Direct expenses of fundraising 0

Schedule D, Page 4, Part XII, Line 2D

Direct expenses of fundraising 0

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.57$1.45$0.74$0.70$0.04
2023Summary only. Only limited summary data is available for this year.$1.95$0.54$1.41$0.66$0.66$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.55$1.41$0.59$0.51$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.09$1.36$1.00$0.46$0.54
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.01$0.82$0.51$0.40$0.11
2019Summary only. Only limited summary data is available for this year.$0.69$0.01$0.69$0.42$0.40$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.02$0.65$0.37$0.39$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.68$0.33$0.34$0.01
2016Summary only. Only limited summary data is available for this year.$0.70$0.01$0.69$0.54$0.36$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$0.33$0.37$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.02$0.51$0.31$0.36$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.56$0.31$0.35$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.01$0.58$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.31