Civic Intelligence

Lower Cape Community Access Television Inc.

990 • Fiscal year 2013 • EIN 27-2812706

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

Pobox 166102651-1661

(508) 349-9139

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

83rd percentile

30%

Higher net margin than 83% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$932,665

Up $113,044 (+14%) from 2012

Net Assets

Up

$927,084

Up $112,477 (+14%) from 2012

Liabilities

Up

$5,581

Up $567 (+11%) from 2012

Revenue

$373,811

No earlier filing loaded for comparison.

Expenses

Up

$261,334

Up $31,513 (+14%) from 2012

Net Income

$112,477

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $819,621Liabilities 2012: $5,014Net Assets 2012: $814,6072012Assets 2013: $932,665Liabilities 2013: $5,581Net Assets 2013: $927,0842013Assets 2014: $1,135,923Liabilities 2014: $6,755Net Assets 2014: $1,129,1682014Assets 2015: $1,220,398Liabilities 2015: $6,063Net Assets 2015: $1,214,3352015Assets 2017: $1,347,512Liabilities 2017: $4,210Net Assets 2017: $1,343,3022017Assets 2018: $1,291,681Liabilities 2018: $14,635Net Assets 2018: $1,277,0462018Assets 2019: $1,214,633Liabilities 2019: $11,449Net Assets 2019: $1,203,1842019Assets 2020: $1,183,990Liabilities 2020: $48,203Net Assets 2020: $1,135,7872020Assets 2021: $1,658,430Liabilities 2021: $609,520Net Assets 2021: $1,048,9102021Assets 2022: $1,792,011Liabilities 2022: $627,061Net Assets 2022: $1,164,9502022Assets 2024: $1,484,465Liabilities 2024: $614,688Net Assets 2024: $869,7772024

Highlighted filing

2013

Assets$932,665
Liabilities$5,581
Net Assets$927,084

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $229,8212012Revenue 2013: $373,811Expenses 2013: $261,334Net Income 2013: $112,4772013Revenue 2014: $441,655Expenses 2014: $287,508Net Income 2014: $154,1472014Revenue 2015: $441,180Expenses 2015: $356,013Net Income 2015: $85,1672015Revenue 2017: $496,866Expenses 2017: $454,258Net Income 2017: $42,6082017Revenue 2018: $487,735Expenses 2018: $550,346Net Income 2018: -$62,6112018Revenue 2019: $491,055Expenses 2019: $583,481Net Income 2019: -$92,4262019Revenue 2020: $580,343Expenses 2020: $657,656Net Income 2020: -$77,3132020Revenue 2021: $544,029Expenses 2021: $648,264Net Income 2021: -$104,2352021Revenue 2022: $900,447Expenses 2022: $746,453Net Income 2022: $153,9942022Revenue 2024: $734,065Expenses 2024: $869,811Net Income 2024: -$135,7462024

Highlighted filing

2013

Revenue$373,811
Expenses$261,334
Net Income$112,477
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.0
Gross Receipts
$373,811
Mission and Program Overview

Mission

Operation of a educational & charitable public access television channel within 5 towns on cape cod massachusetts,offices located in north eastham mass 02651.

CHARITABLE & EDUCATIONAL

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$223,681$453,593▲ $229,912
Land, Buildings, and Equipment, Net$435,515$381,291▼ $54,224
Accounts Receivable$160,425$97,781▼ $62,644
Total Assets$819,621$932,665▲ $113,044
Liabilities
Accounts Payable and Accrued Expenses$5,014$5,581▲ $567
Total Liabilities$5,014$5,581▲ $567
Net Assets / Fund Balance
Unrestricted Net Assets$731,641$844,118▲ $112,477
Temporarily Rstr Net Assets$82,966$82,966→ $0
Total Net Assets Fund Balance$814,607$927,084▲ $112,477
Total Liabilities and Net Assets / Fund Balance$819,621$932,665▲ $113,044

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$281,502$86,858$368,360
Equipment$96,789$71,840$168,629
Buildings$3,000$332$3,332
Compensation and Service Providers

Board Members and Trustees

NameTitle
George WalshPresident
Thomas DcoleVice President
Mary AbtClerk/director
Barbara EgrayDirector
David DolbecDirector
Eliza HarnedDirector
Jennie MignoneDirector
Walter SebastianDirector
Kate KrouchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$373,659
Investment Income
$152
Other Revenue
$0
Change in Net Assets
$112,477
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$153,239
Other Expenses$108,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$138,553--$138,553
Depreciation Depletion$70,908--$70,908
Payroll Taxes$14,686--$14,686
Fees for Services Accounting-$7,894-$7,894
Office Expenses-$5,919-$5,919
Occupancy-$4,800-$4,800
Insurance$300$4,262-$4,562
All Other Expenses$2,015$247-$2,262
Other Expenses$4,192$1,223-$1,223
Advertising$1,171--$1,171
Fees for Services Legal-$460-$460
Travel$381--$381
Total Functional Expenses$232,206$29,128$0$261,334
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
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
No
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, Part VI, Section A, Line 6

All residents of the towns of brewster,eastham,orleans,truro and wellfleet and all businesses,organizations,institutions and other enities which are located in said towns and who substantially subscribe to the purpose of the corporation shall be eligible for election to membership in the corporation upon completion of a written application on a form approved by the board of directors and upon compliance with conditions,consistent with the articles of incorporation and the corporate by-laws.no member shall be compensated for his or her service as a member.the origional three (3) incorporators become members of the board of directors.

Form 990, Part VI, Section A, Line 7A

All residents of the towns of brewster,eastham,orleans,truro and wellfleet and all persons associated with businesses,organizations,institutions and other enities which are located in said towns are eligible to be a director.the initial board of directors shall consist of eleven (11)directors appointed as follows:boards of selectmen of the five towns each shall appoint one (1) director for a term of three years.the three (3)origional incorporators shall be appoint as directors and they will appoint an additional three (3)directors. After the initial three year term,the boards of selectmen of the five towns each shall appoint one director.the terms shall be as follows:two (2) three year terms (brewster & orleans);two (2) two year terms (eastham & wellfleet)and one (1) one year term (truro).

Form 990, Part VI, Section B, Line 11

All members of the board of directors are provided with "draft" copies of federal form 990/990 schedule a & b if applicable.

Form 990, Part VI, Section C, Line 18

The origional articles of organization,bylaws,conflict of interest policy and form 1023 (application for tax exempt status)are available upon request.

Form 990, Part VI, Section C, Line 19

The origional articles of organization,bylaws,conflict of interest policy and form 1023 (application for tax exempt status)are available upon request.

Form 990, Part VII

Thomas d.cole - 27 view street, wellfleet, ma 02667. Kate krouch - 3265 state highway, eastham, ma 02642. Eliza harned - highland road, north truro, ma 02652. George walsh - 53 captain linnel rd, orleans, ma 02653. Barbara e.gray - po box 967, wellfleet, ma 02667. Mary abt - po box 502, north truro, ma 02652. Jennie mignone - 33 smith lane, brewster, ma 02631. Walter sebastian - 16 granny's lane, orleans, ma 02653. David dolbec - 70 ellis rd, eastham, ma 02642.

Filing and Contact Details

Filer

EIN
27-2812706
Phone
5083499139

Signing Officer

Name
Kate Krouch
Title
Treasurer
Phone
7743164362
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kate Krouch
Formed
2010
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
0

Preparer

Preparer
George Wmalloy CPA
Phone
5082552240
Raw XML Appendix375 raw XML fields

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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IRS990ScheduleD/BuildingsGrp/BookValueAmt03000
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0332
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03332
IRS990ScheduleD/EquipmentGrp/BookValueAmt096789
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071840
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168629
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0281502
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt086858
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0368360
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0381291
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL RESIDENTS OF THE TOWNS OF BREWSTER,EASTHAM,ORLEANS,TRURO AND WELLFLEET AND ALL BUSINESSES,ORGANIZATIONS,INSTITUTIONS AND OTHER ENITIES WHICH ARE LOCATED IN SAID TOWNS AND WHO SUBSTANTIALLY SUBSCRIBE TO THE PURPOSE OF THE CORPORATION SHALL BE ELIGIBLE FOR ELECTION TO MEMBERSHIP IN THE CORPORATION UPON COMPLETION OF A WRITTEN APPLICATION ON A FORM APPROVED BY THE BOARD OF DIRECTORS AND UPON COMPLIANCE WITH CONDITIONS,CONSISTENT WITH THE ARTICLES OF INCORPORATION AND THE CORPORATE BY-LAWS.NO MEMBER SHALL BE COMPENSATED FOR HIS OR HER SERVICE AS A MEMBER.THE ORIGIONAL THREE (3) INCORPORATORS BECOME MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL RESIDENTS OF THE TOWNS OF BREWSTER,EASTHAM,ORLEANS,TRURO AND WELLFLEET AND ALL PERSONS ASSOCIATED WITH BUSINESSES,ORGANIZATIONS,INSTITUTIONS AND OTHER ENITIES WHICH ARE LOCATED IN SAID TOWNS ARE ELIGIBLE TO BE A DIRECTOR.THE INITIAL BOARD OF DIRECTORS SHALL CONSIST OF ELEVEN (11)DIRECTORS APPOINTED AS FOLLOWS:BOARDS OF SELECTMEN OF THE FIVE TOWNS EACH SHALL APPOINT ONE (1) DIRECTOR FOR A TERM OF THREE YEARS.THE THREE (3)ORIGIONAL INCORPORATORS SHALL BE APPOINT AS DIRECTORS AND THEY WILL APPOINT AN ADDITIONAL THREE (3)DIRECTORS. AFTER THE INITIAL THREE YEAR TERM,THE BOARDS OF SELECTMEN OF THE FIVE TOWNS EACH SHALL APPOINT ONE DIRECTOR.THE TERMS SHALL BE AS FOLLOWS:TWO (2) THREE YEAR TERMS (BREWSTER & ORLEANS);TWO (2) TWO YEAR TERMS (EASTHAM & WELLFLEET)AND ONE (1) ONE YEAR TERM (TRURO).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED WITH "DRAFT" COPIES OF FEDERAL FORM 990/990 SCHEDULE A & B IF APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORIGIONAL ARTICLES OF ORGANIZATION,BYLAWS,CONFLICT OF INTEREST POLICY AND FORM 1023 (APPLICATION FOR TAX EXEMPT STATUS)ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORIGIONAL ARTICLES OF ORGANIZATION,BYLAWS,CONFLICT OF INTEREST POLICY AND FORM 1023 (APPLICATION FOR TAX EXEMPT STATUS)ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THOMAS D.COLE - 27 VIEW STREET, WELLFLEET, MA 02667. KATE KROUCH - 3265 STATE HIGHWAY, EASTHAM, MA 02642. ELIZA HARNED - HIGHLAND ROAD, NORTH TRURO, MA 02652. GEORGE WALSH - 53 CAPTAIN LINNEL RD, ORLEANS, MA 02653. BARBARA E.GRAY - PO BOX 967, WELLFLEET, MA 02667. MARY ABT - PO BOX 502, NORTH TRURO, MA 02652. JENNIE MIGNONE - 33 SMITH LANE, BREWSTER, MA 02631. WALTER SEBASTIAN - 16 GRANNY'S LANE, ORLEANS, MA 02653. DAVID DOLBEC - 70 ELLIS RD, EASTHAM, MA 02642.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt082966
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt082966
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0819621
IRS990/TotalAssetsEOYAmt0932665
IRS990/TotalAssetsGrp/BOYAmt0819621
IRS990/TotalAssetsGrp/EOYAmt0932665
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029128
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232206
IRS990/TotalFunctionalExpensesGrp/TotalAmt0261334
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05014
IRS990/TotalLiabilitiesEOYAmt05581
IRS990/TotalLiabilitiesGrp/BOYAmt05014
IRS990/TotalLiabilitiesGrp/EOYAmt05581
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0814607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0927084
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0232206
IRS990/TotalProgramServiceRevenueAmt0373659
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0373811
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0373811
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0819621
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0932665
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0381
IRS990/TravelGrp/TotalAmt0381
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0731641
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0844118
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 1924
IRS990/USAddress/City0NORTH EASTHAM
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002651
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0LOWERCAPETV.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATE KROUCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07743164362
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10LOWER CAPE COMMUNITY ACCESS TELEVISION INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0272812706
ReturnHeader/Filer/PhoneNum05083499139
ReturnHeader/Filer/USAddress/AddressLine10POBOX 1661
ReturnHeader/Filer/USAddress/City0NORTH EASTHAM
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode0026511661
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043334439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LYNCH MALLOY MARINI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine109 BAYSTATE COURT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BREWSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode002631
ReturnHeader/PreparerPersonGrp/PhoneNum05082552240
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE WMALLOY CPA
ReturnHeader/ReturnTs02014-05-13T10:29:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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