Civic Intelligence

Easthampton Community Access Television Inc

990 • Fiscal year 2016 • EIN 35-2300666

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 21, 2017

200 Park StreetEasthampton, MA 01027

(413) 203-1360

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

91st percentile

0.39x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

28th percentile

-6.8%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

77th percentile

28%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Revenue Growth

61st percentile

7.9%

Faster revenue growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Assets

Up

$366,245

Up $144,403 (+65%) from 2014

Net Assets

Up

$285,757

Up $77,418 (+37%) from 2014

Liabilities

Up

$80,488

Up $66,985 (+496%) from 2014

Revenue

Up

$207,268

Up $29,380 (+17%) from 2014

Expenses

Up

$221,270

Up $69,114 (+45%) from 2014

Net Income

Down

-$14,002

Down $39,734 (-154%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $210,484Liabilities 2013: $27,877Net Assets 2013: $182,6072013Assets 2014: $221,842Liabilities 2014: $13,503Net Assets 2014: $208,3392014Assets 2016: $366,245Liabilities 2016: $80,488Net Assets 2016: $285,7572016Assets 2017: $654,898Liabilities 2017: $158,360Net Assets 2017: $496,5382017Assets 2018: $630,064Liabilities 2018: $131,747Net Assets 2018: $498,3172018Assets 2019: $622,732Liabilities 2019: $119,543Net Assets 2019: $503,1892019Assets 2020: $782,960Liabilities 2020: $139,158Net Assets 2020: $643,8022020Assets 2021: $747,482Liabilities 2021: $86,760Net Assets 2021: $660,7222021Assets 2022: $788,706Liabilities 2022: $75,604Net Assets 2022: $713,1022022Assets 2023: $836,595Liabilities 2023: $55,218Net Assets 2023: $781,3772023Assets 2024: $785,361Liabilities 2024: $39,665Net Assets 2024: $745,6962024

Highlighted filing

2016

Assets$366,245
Liabilities$80,488
Net Assets$285,757

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $178,064Expenses 2013: $126,791Net Income 2013: $51,2732013Revenue 2014: $177,888Expenses 2014: $152,156Net Income 2014: $25,7322014Revenue 2016: $207,268Expenses 2016: $221,270Net Income 2016: -$14,0022016Revenue 2017: $527,793Expenses 2017: $317,012Net Income 2017: $210,7812017Revenue 2018: $277,940Expenses 2018: $276,161Net Income 2018: $1,7792018Revenue 2019: $291,399Expenses 2019: $286,527Net Income 2019: $4,8722019Revenue 2020: $433,276Expenses 2020: $292,663Net Income 2020: $140,6132020Revenue 2021: $308,772Expenses 2021: $291,852Net Income 2021: $16,9202021Revenue 2022: $342,029Expenses 2022: $289,649Net Income 2022: $52,3802022Revenue 2023: $366,895Expenses 2023: $298,620Net Income 2023: $68,2752023Revenue 2024: $272,812Expenses 2024: $308,493Net Income 2024: -$35,6812024

Highlighted filing

2016

Revenue$207,268
Expenses$221,270
Net Income-$14,002
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 21, 2017
Return Version
2016v3.0
Gross Receipts
$207,268
Mission and Program Overview

Mission

Easthampton media is a nonprofit organization that fosters creativity, personal expression, civic engagement, and community dialogues through training and resources that enable anyone in the local community to be digital media content creators. The organization provides access to professional video, audio and multimedia tools, a space in which to learn and create, and a local distribution platform on which to share noncommercial,community oriented,educational and creative works.

To provide a means for any person or group in the easthampton community to use communications media, including cable television, to communicate with others and to make available video equipment, facilities, and instruction, so that any member of the community can make television programs and have them cablecast on the public access channel.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$91,206$272,196▲ $180,990
Land, Buildings, and Equipment, Net$78,913$55,939▼ $22,974
Cash and Non-Interest-Bearing Accounts$205,428$19,651▼ $185,777
Prepaid Expenses and Deferred Charges$6,268$18,459▲ $12,191
Total Assets$381,815$366,245▼ $15,570
Liabilities
Deferred Revenue$76,024$76,024→ $0
Accounts Payable and Accrued Expenses$6,032$4,099▼ $1,933
Other Liabilities-$365-
Total Liabilities$82,056$80,488▼ $1,568
Net Assets / Fund Balance
Unrestricted Net Assets$299,759$285,757▼ $14,002
Total Net Assets Fund Balance$299,759$285,757▼ $14,002
Total Liabilities and Net Assets / Fund Balance$381,815$366,245▼ $15,570

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$55,939$122,892$178,831
Compensation and Service Providers

Board Members and Trustees

NameTitle
James ZarvisPresident
Glafyra Ennis-yentschDirector
John McgeeDirector
Roberty FloydDirector
Stan DiamondDirector
Ted PerchTreasurer
Matt WaughVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$203,919
Program Service Revenue
$2,359
Investment Income
$990
Other Revenue
$0
All Other Contributions
$21,629
Change in Net Assets
$-14,002

Audited Revenue Reconciliation

Revenue per Audited Statements
$207,268
Revenue Not Reported on Form 990
$972
Total Revenue per Audited Statements
$208,240
Total Revenue per Form 990
$207,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$139,902
Other Expenses$81,368
Total Fundraising Expense$4,318
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,536$8,673$2,171$105,380
Other Employee Benefits$21,702$1,991$500$24,193
Depreciation Depletion$22,973--$22,973
Payroll Taxes$9,239$877$213$10,329
Occupancy$5,382$494$124$6,000
Travel$4,190-$95$4,285
Fees for Services Other$973$3,189$22$4,184
Insurance$4,062$53$13$4,128
Other Expenses$2,053$145$39$2,237
Fees for Services Accounting-$2,200-$2,200
Fees for Services Legal$540$1,380-$1,920
All Other Expenses$1,779--$1,779
Advertising$1,747--$1,747
Office Expenses$1,165$15-$1,180
Total Functional Expenses$197,109$19,843$4,318$221,270

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$222,242
Expenses per Audited Statements$221,270
Total Expenses per Form 990$221,270
Expenses Not Reported on Form 990$972
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-OfficerPurchase InsuranceNo$300
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Benefits Payable$365
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
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
No
Conflict-of-interest policy
No
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

Draft copy of the form 990 emailed to officeres and directors before it is filed

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

Salary survey was conducted by alliance for community media to determine executive director salaries. Organization based the executive director's salary on this survey.

Form 990, Page 6, Part VI, Line 19

Documents available upon request. Form 990 is also available via public websites including the mass. Attorney general's website

Filing and Contact Details

Filer

Filer Name
Easthampton Media Inc
EIN
35-2300666
Phone
4132031360
Address
200 PARK STREET, EASTHAMPTON, MA 01027

Signing Officer

Name
Ted Perch
Title
Treasurer
Signed
2017-06-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Zarvis
Voting Board Members
7
Independent Board Members
7
Employees
3

Preparer

Firm
Richard Abbott CPA
Address
163 NORTHAMPTON STREET STE B, EASTHAMPTON, MA 01027
Preparer
Richard Abbott
Phone
4135299697
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide a means for any person or group in the easthampton community to use communications media, including cable television, to communicate with others and to make available video equipment, facilities, and instruction, so that any member of the community can make television programs and have them cablecast on the public access channel.

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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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0508
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01498
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt017402
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99840
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt0959462
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0203919
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0260689
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0175627
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0173841
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0145386
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0959462
IRS990ScheduleA/TotalSupportAmt0960960
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
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0972
IRS990ScheduleD/DonatedServicesUseFcltsAmt0972
IRS990ScheduleD/EquipmentGrp/BookValueAmt055939
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122892
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0178831
IRS990ScheduleD/ExpensesNotReportedAmt0972
IRS990ScheduleD/ExpensesSubtotalAmt0221270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EMPLOYEE BENEFITS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0972
IRS990ScheduleD/RevenueSubtotalAmt0207268
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IRS990ScheduleD/TotalExpensesPerForm990Amt0221270
IRS990ScheduleD/TotalLiabilityAmt0365
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0300
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PURCHASE INSURANCE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE A MEANS FOR ANY PERSON OR GROUP IN THE EASTHAMPTON COMMUNITY TO USE COMMUNICATIONS MEDIA, INCLUDING CABLE TELEVISION, TO COMMUNICATE WITH OTHERS AND TO MAKE AVAILABLE VIDEO EQUIPMENT, FACILITIES, AND INSTRUCTION, SO THAT ANY MEMBER OF THE COMMUNITY CAN MAKE TELEVISION PROGRAMS AND HAVE THEM CABLECAST ON THE PUBLIC ACCESS CHANNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT COPY OF THE FORM 990 EMAILED TO OFFICERES AND DIRECTORS BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY SURVEY WAS CONDUCTED BY ALLIANCE FOR COMMUNITY MEDIA TO DETERMINE EXECUTIVE DIRECTOR SALARIES. ORGANIZATION BASED THE EXECUTIVE DIRECTOR'S SALARY ON THIS SURVEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST. FORM 990 IS ALSO AVAILABLE VIA PUBLIC WEBSITES INCLUDING THE MASS. ATTORNEY GENERAL'S WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0203919
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04318
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019843
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0197109
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221270
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt082056
IRS990/TotalLiabilitiesEOYAmt080488
IRS990/TotalLiabilitiesGrp/BOYAmt082056
IRS990/TotalLiabilitiesGrp/EOYAmt080488
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0299759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0285757
IRS990/TotalProgramServiceExpensesAmt0197109
IRS990/TotalProgramServiceRevenueAmt02359
IRS990/TotalRevenueGrp/ExclusionAmt0990
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02359
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0207268
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0381815
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0366245
IRS990/TravelGrp/FundraisingAmt095
IRS990/TravelGrp/ProgramServicesAmt04190
IRS990/TravelGrp/TotalAmt04285
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0299759
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0285757
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 PARK STREET
IRS990/USAddress/CityNm0EASTHAMPTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001027
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.EASTHAMPTONMEDIA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TED PERCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EASTHAMPTON MEDIA INC
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0352300666
ReturnHeader/Filer/PhoneNum04132031360
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 PARK STREET
ReturnHeader/Filer/USAddress/CityNm0EASTHAMPTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001027
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId038AAD410CA7B9EC2A3E64C455750127F56D4D409
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09D41178260787109FE242217001F3B453F07AB0F
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263598559
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD ABBOTT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0163 NORTHAMPTON STREET STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EASTHAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001027
ReturnHeader/PreparerPersonGrp/PhoneNum04135299697
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD ABBOTT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-07-27T08:09:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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