Civic Intelligence

Oceanside Community Service Television Corporation

EIN 33-0088959 • 501(c)3 • Oceanside, CA

Profile

To provide and produce programs and to facilitate programming for the Oceanside community. It is responsible for public, educational, and governmental access and community programming of community interest and benefit. The goal is to make local government and the media more accessible to its citizens.

3038 Industry Street Room 101Oceanside, CA 92054-4871

www.koct.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.76x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.36x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

15th percentile

-20%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$108,419

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

7th percentile

-41%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$285,439

Down $199,554 (-41%) from 2024

Liabilities

Down

$217,104

Down $78,635 (-27%) from 2024

Net Assets

Down

$68,335

Down $120,919 (-64%) from 2024

Revenue

Down

$598,688

Down $106,826 (-15%) from 2024

Expenses

Up

$719,607

Up $35,716 (+5.2%) from 2024

Net Income

Down

-$120,919

Down $142,542 (-659%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2015: $845,424Liabilities 2015: $69,696Net Assets 2015: $775,7282015Assets 2016: $594,921Liabilities 2016: $20,797Net Assets 2016: $574,1242016Assets 2017: $303,637Liabilities 2017: $68,848Net Assets 2017: $234,7892017Assets 2018: $293,459Liabilities 2018: $21,034Net Assets 2018: $272,4252018Assets 2019: $263,941Liabilities 2019: $31,450Net Assets 2019: $232,4912019Assets 2020: $299,008Liabilities 2020: $106,161Net Assets 2020: $192,8472020Assets 2021: $173,988Liabilities 2021: $55,421Net Assets 2021: $118,5672021Assets 2022: $250,003Liabilities 2022: $31,982Net Assets 2022: $218,0212022Assets 2023: $498,965Liabilities 2023: $331,334Net Assets 2023: $167,6312023Assets 2024: $484,993Liabilities 2024: $295,739Net Assets 2024: $189,2542024Assets 2025: $285,439Liabilities 2025: $217,104Net Assets 2025: $68,3352025

Highlighted filing

2025

Assets$285,439
Liabilities$217,104
Net Assets$68,335

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2015: $286,305Expenses 2015: $578,288Net Income 2015: -$291,9832015Revenue 2016: $419,325Expenses 2016: $624,586Net Income 2016: -$205,2612016Revenue 2017: $311,860Expenses 2017: $652,102Net Income 2017: -$340,2422017Revenue 2018: $650,289Expenses 2018: $612,653Net Income 2018: $37,6362018Revenue 2019: $644,088Expenses 2019: $684,022Net Income 2019: -$39,9342019Revenue 2020: $546,380Expenses 2020: $586,343Net Income 2020: -$39,9632020Revenue 2021: $617,821Expenses 2021: $692,430Net Income 2021: -$74,6092021Revenue 2022: $802,572Expenses 2022: $703,118Net Income 2022: $99,4542022Revenue 2023: $677,328Expenses 2023: $727,718Net Income 2023: -$50,3902023Revenue 2024: $705,514Expenses 2024: $683,891Net Income 2024: $21,6232024Revenue 2025: $598,688Expenses 2025: $719,607Net Income 2025: -$120,9192025

Highlighted filing

2025

Revenue$598,688
Expenses$719,607
Net Income-$120,919

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 23, 2026
Return Version
2024v5.2
Gross Receipts
$598,688
Mission and Program Overview

Mission

To provide and produce programs and to facilitate programming for the Oceanside community. It is responsible for public, educational, and governmental access and community programming of community interest and benefit. The goal is to make local government and the media more accessible to its citizens.

To provide and produce programs and to facilitate programming for the Oceanside community. It is responsible for public, educational, and govt access and community programming of community interest and benefit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$100,357$68,883▼ $31,474
Cash and Non-Interest-Bearing Accounts$74,731$36,672▼ $38,059
Pledges and Grants Receivable$82,950$24,032▼ $58,918
Prepaid Expenses and Deferred Charges$3,672$3,672→ $0
Savings and Temporary Cash Investments$3,342$2,508▼ $834
Total Assets$484,993$285,439▼ $199,554
Other Assets Total$219,941$149,672▼ $70,269
Liabilities
Other Liabilities$226,166$154,733▼ $71,433
Accounts Payable and Accrued Expenses$69,573$47,404▼ $22,169
Deferred Revenue-$14,967-
Total Liabilities$295,739$217,104▼ $78,635
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,254$48,906▼ $65,348
Net Assets With Donor Restrictions$75,000$19,429▼ $55,571
Total Net Assets Fund Balance$189,254$68,335▼ $120,919
Total Liabilities and Net Assets / Fund Balance$484,993$285,439▼ $199,554

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$68,883$1,539,289$1,608,172
Leasehold Improvements-$454,464$454,464
Other Land Buildings-$120,600$120,600
Other Assets Org$143,766--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carly Starr Brullo NilesExecutive DirectorFT$108,419$108,419

Board Members and Trustees

NameTitle
Gerald HamptonChairman
Kent DavyImmediate Past Chair
Amy ForsytheDirector
Dana AlbertDirector
Sarah CathersDirector
Sharon StrongDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$493,837
Program Service Revenue
$104,441
Investment Income
$145
Other Revenue
$265
All Other Contributions
$16,190
Change in Net Assets
$-120,919

Audited Revenue Reconciliation

Revenue per Audited Statements
$598,688
Total Revenue per Audited Statements
$598,688
Total Revenue per Form 990
$598,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$471,111
Other Expenses$248,496
Total Fundraising Expense$45,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$239,368$33,325$5,228$277,921
Current Officers, Directors, Trustees, and Key Employees$32,526$43,367$32,526$108,419
Occupancy$91,252$15,169$1,083$107,504
Other Employee Benefits$39,413$7,056$3,473$49,942
Payroll Taxes$24,895$6,657$3,277$34,829
Fees for Services Other$25,416$8,995-$34,411
Depreciation Depletion$27,999$3,111-$31,110
Information Technology$15,075$2,841-$17,916
Insurance$13,355--$13,355
Office Expenses$8,757$2,180$109$11,046
Other Expenses$4,029$4,714-$4,714
All Other Expenses-$2,664-$2,664
Travel$2,126$236-$2,362
Advertising$1,692--$1,692
Conferences and Meetings-$991-$991
Total Functional Expenses$542,605$131,306$45,696$719,607

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$719,607
Total Expenses per Audited Statements$719,607
Total Expenses per Form 990$719,607
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$154,733
Lease Liability-
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
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 11A

Once the tax return is completed, a copy of the return is mailed before the Board meeting to allow time for review and consideration. Unless specific discussion is requested by any Board member, the Board accpets the return as part of its monthly consent agenda. The return is then finalized and approved.

Form 990, Part VI, Section B, Line 12C

All Board members are required annually to acknowledge and sign a conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

The performance evaluation and compensation of the Executive Director are reviewed annually by the Board. A summary of this information, as well as the responsibilities and compensation of the Executive Director of similar non-profit entities, is shared and discussed in the absence of the Executive Director. Based on this review and also the finances of the Organization, the Board votes on a new salary package. Soon thereafter, a Board representative meets with the Executive Director to discuss the evaluation and compensation recommendation of the Board.

Form 990, Part VI, Section C, Line 19

These documents are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Oceanside Community Service Television Corporation
EIN
33-0088959
Phone
7607224433
Address
3038 Industry Street STE 101, Oceanside, CA 92054-4871

Signing Officer

Name
Carly Starr Brullo-Niles
Title
Executive Director
Phone
7607224433
Signed
2026-03-23
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
20

Preparer

Firm
Munger & Company CPAs
Address
1818 Avocado Road, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162240
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0496887
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt035000
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0223327
IRS990/PYOtherRevenueAmt01832
IRS990/PYProgramServiceRevenueAmt0171795
IRS990/PYRevenuesLessExpensesAmt021623
IRS990/PYSalariesCompEmpBnftPaidAmt0460564
IRS990/PYTotalExpensesAmt0683891
IRS990/PYTotalRevenueAmt0705514
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-120919
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0104441
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03342
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0493837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0496887
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0446435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0645145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0616126
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02698430
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0145
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0165
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0310
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0265
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01832
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01530
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03627
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99850
IRS990ScheduleA/PublicSupportPY170Pct00.99740
IRS990ScheduleA/PublicSupportTotal170Amt02698430
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0493837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0496887
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0446435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0645145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0616126
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02698430
IRS990ScheduleA/TotalSupportAmt02702367
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt068883
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01539289
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01608172
IRS990ScheduleD/ExpensesSubtotalAmt0719607
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0454464
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0454464
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05906
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1143766
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Refundable Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Right of Use Asset
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0120600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0120600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0154733
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Lease Liability
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0598688
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068883
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0149672
IRS990ScheduleD/TotalExpensesPerForm990Amt0719607
IRS990ScheduleD/TotalLiabilityAmt0154733
IRS990ScheduleD/TotalRevenuePerForm990Amt0598688
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0598688
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0719607
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Once the tax return is completed, a copy of the return is mailed before the Board meeting to allow time for review and consideration. Unless specific discussion is requested by any Board member, the Board accpets the return as part of its monthly consent agenda. The return is then finalized and approved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All Board members are required annually to acknowledge and sign a conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The performance evaluation and compensation of the Executive Director are reviewed annually by the Board. A summary of this information, as well as the responsibilities and compensation of the Executive Director of similar non-profit entities, is shared and discussed in the absence of the Executive Director. Based on this review and also the finances of the Organization, the Board votes on a new salary package. Soon thereafter, a Board representative meets with the Executive Director to discuss the evaluation and compensation recommendation of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3These documents are provided to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0484993
IRS990/TotalAssetsEOYAmt0285439
IRS990/TotalAssetsGrp/BOYAmt0484993
IRS990/TotalAssetsGrp/EOYAmt0285439
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0493837
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt045696
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131306
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0542605
IRS990/TotalFunctionalExpensesGrp/TotalAmt0719607
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0295739
IRS990/TotalLiabilitiesEOYAmt0217104
IRS990/TotalLiabilitiesGrp/BOYAmt0295739
IRS990/TotalLiabilitiesGrp/EOYAmt0217104
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0189254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068335
IRS990/TotalProgramServiceExpensesAmt0542605
IRS990/TotalProgramServiceRevenueAmt0104441
IRS990/TotalReportableCompFromOrgAmt0108419
IRS990/TotalRevenueGrp/ExclusionAmt0410
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0104441
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0598688
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0484993
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0285439
IRS990/TravelGrp/ManagementAndGeneralAmt0236
IRS990/TravelGrp/ProgramServicesAmt02126
IRS990/TravelGrp/TotalAmt02362
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03038 Industry Street Suite 101
IRS990/USAddress/CityNm0Oceanside
IRS990/USAddress/StateAbbreviationCd0CA

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