Civic Intelligence

Grand Rapids Cable Access Ctr Inc D/B/A Community Media Center

990 • Fiscal year 2018 • EIN 38-2386140

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 28, 2018

Organization ProfileWWW.GRCMC.ORG
711 Bridge Street NWGrand Rapids, MI 49504-5560

(616) 459-4788

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.02x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

32nd percentile

0.03x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

57th percentile

5.5%

Higher net margin than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

55th percentile

2.4%

Faster asset growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-9.8%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$2,339,239

Up $53,894 (+2.4%) from 2017

Net Assets

Up

$2,285,807

Up $84,787 (+3.9%) from 2017

Liabilities

Down

$53,432

Down $30,893 (-37%) from 2017

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin57th percentile

Revenue

Down

$1,545,005

Down $167,625 (-9.8%) from 2017

Expenses

Down

$1,460,218

Down $109,855 (-7.0%) from 2017

Net Income

Down

$84,787

Down $57,770 (-41%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,142,551Liabilities 2010: $61,096Net Assets 2010: $2,081,4552010Assets 2011: $2,036,902Liabilities 2011: $62,043Net Assets 2011: $1,974,8592011Assets 2012: $2,251,146Liabilities 2012: $71,570Net Assets 2012: $2,179,5762012Assets 2013: $2,286,132Liabilities 2013: $132,174Net Assets 2013: $2,153,9582013Assets 2014: $2,022,788Liabilities 2014: $108,158Net Assets 2014: $1,914,6302014Assets 2015: $1,980,136Liabilities 2015: $195,991Net Assets 2015: $1,784,1452015Assets 2016: $2,225,109Liabilities 2016: $166,646Net Assets 2016: $2,058,4632016Assets 2017: $2,285,345Liabilities 2017: $84,325Net Assets 2017: $2,201,0202017Assets 2018: $2,339,239Liabilities 2018: $53,432Net Assets 2018: $2,285,8072018Assets 2019: $2,508,666Liabilities 2019: $83,497Net Assets 2019: $2,425,1692019Assets 2020: $2,892,840Liabilities 2020: $212,428Net Assets 2020: $2,680,4122020Assets 2021: $3,318,262Liabilities 2021: $375,104Net Assets 2021: $2,943,1582021Assets 2022: $3,474,480Liabilities 2022: $91,828Net Assets 2022: $3,382,6522022Assets 2023: $3,434,272Liabilities 2023: $216,686Net Assets 2023: $3,217,5862023Assets 2024: $2,918,998Liabilities 2024: $203,182Net Assets 2024: $2,715,8162024Assets 2025: $2,403,849Liabilities 2025: $175,971Net Assets 2025: $2,227,8782025

Highlighted filing

2018

Assets$2,339,239
Liabilities$53,432
Net Assets$2,285,807
Open 2018 Filing

Operations Trend

Revenue Growth22nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,462,7922010Revenue 2011: $1,375,216Expenses 2011: $1,481,812Net Income 2011: -$106,5962011Revenue 2012: $1,745,462Expenses 2012: $1,540,745Net Income 2012: $204,7172012Revenue 2013: $1,556,549Expenses 2013: $1,582,167Net Income 2013: -$25,6182013Revenue 2014: $1,362,614Expenses 2014: $1,601,942Net Income 2014: -$239,3282014Revenue 2015: $1,512,352Expenses 2015: $1,642,837Net Income 2015: -$130,4852015Revenue 2016: $1,865,988Expenses 2016: $1,591,670Net Income 2016: $274,3182016Revenue 2017: $1,712,630Expenses 2017: $1,570,073Net Income 2017: $142,5572017Revenue 2018: $1,545,005Expenses 2018: $1,460,218Net Income 2018: $84,7872018Revenue 2019: $1,465,914Expenses 2019: $1,326,552Net Income 2019: $139,3622019Revenue 2020: $1,441,743Expenses 2020: $1,186,500Net Income 2020: $255,2432020Revenue 2021: $1,393,547Expenses 2021: $1,130,801Net Income 2021: $262,7462021Revenue 2022: $1,841,207Expenses 2022: $1,401,713Net Income 2022: $439,4942022Revenue 2023: $1,805,596Expenses 2023: $1,970,662Net Income 2023: -$165,0662023Revenue 2024: $1,916,958Expenses 2024: $2,418,728Net Income 2024: -$501,7702024Revenue 2025: $2,058,831Expenses 2025: $2,546,769Net Income 2025: -$487,9382025

Highlighted filing

2018

Revenue$1,545,005
Expenses$1,460,218
Net Income$84,787
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 28, 2018
Return Version
2017v2.3
Gross Receipts
$1,587,159
Mission and Program Overview

Mission

Building community through media

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,622,842$1,449,631▼ $173,211
Savings and Temporary Cash Investments$337,681$573,751▲ $236,070
Cash and Non-Interest-Bearing Accounts$147,637$135,260▼ $12,377
Accounts Receivable$44,327$48,899▲ $4,572
Total Assets$2,285,345$2,339,239▲ $53,894
Other Assets Total$132,858$131,698▼ $1,160
Liabilities
Accounts Payable and Accrued Expenses$84,325$53,432▼ $30,893
Total Liabilities$84,325$53,432▼ $30,893
Net Assets / Fund Balance
Unrestricted Net Assets$2,194,324$2,277,807▲ $83,483
Temporarily Rstr Net Assets$6,696$8,000▲ $1,304
Total Net Assets Fund Balance$2,201,020$2,285,807▲ $84,787
Total Liabilities and Net Assets / Fund Balance$2,285,345$2,339,239▲ $53,894

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$282,791$1,741,228$2,024,019
Buildings$873,531$444,345$1,317,876
Leasehold Improvements$13,389$631,965$645,354
Other Land Buildings$59,920$269,291$329,211
Land$220,000-$220,000
Other Assets Org$131,698--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda GellaschExecutive DiFT$73,364$1,636$75,000

Board Members and Trustees

NameTitle
Kelly KoningPresident
Gabriella De La VegaDirector
Jane HofmeyerDirector
Jenny WaughDirector
Jerry Wayne NewsonDirector
Joel VankuikenDirector
Juan Daniel CastroDirector
Justin DaileyDirector
MONROE O'BRYANTDirector
Margie ZylstraDirector
Michael Van DenendDirector
Simone ClarkDirector
Thom BlandDirector
Jeannine LemmonSecretary
Brian BorbotTreasurer
Edye Evans HydeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$435,300
Program Service Revenue
$1,043,212
Investment Income
$995
Other Revenue
$65,498
All Other Contributions
$435,300
Change in Net Assets
$84,787

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,545,005
Revenue Not Reported on Form 990
$318,804
Total Revenue per Audited Statements
$1,863,809
Total Revenue per Form 990
$1,545,005
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$919,703
Other Expenses$540,515
Total Fundraising Expense$56,477
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$662,759$17,734$28,720$709,213
Depreciation Depletion$198,535$1,638-$200,173
Occupancy$69,530$11,357-$80,887
Other Employee Benefits$71,558$3,547$423$75,528
Current Officers, Directors, Trustees, and Key Employees$26,250$22,500$26,250$75,000
Payroll Taxes$55,420$4,542-$59,962
All Other Expenses$40,153$8,028$991$49,172
Other Expenses$25,880$6,306$40$32,186
Insurance$9,876$1,645-$11,521
Advertising$8,078$168$53$8,299
Office Expenses$6,328$1,448-$7,776
Travel$224$5-$229
Total Functional Expenses$1,311,918$91,823$56,477$1,460,218

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,779,022
Expenses per Audited Statements$1,460,218
Total Expenses per Form 990$1,460,218
Expenses Not Reported on Form 990$318,804
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 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, Page 6, Part VI, Line 6

“Eligibility and establishment of membership: voting membership in this corporation shall be open to individuals, families, organizations and businesses. Only one vote per individual member, qualifying adults in family, and designated representative for nonprofit organization or business memberships.”

Form 990, Page 6, Part VI, Line 7A

“Eligibility and establishment of membership: voting membership in this corporation shall be open to individuals, families, organizations and businesses. Only one vote per individual member, qualifying adults in family, and designated representative for nonprofit organization or business memberships. Members have the ability to vote members to the governing body.”

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

“The form 990 is provided to the board of directors electronically for review and approval.”

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

“The conflict of interest policy is presented to the board annually. Each board director is required to acknowledge and sign off on acceptance of the policy. These sign-offs are a matter of record and stored electronically.”

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

“Board of directors review and approve; comparability data through npo resources; documentation of board actions, records kept in personnel files and board minutes.”

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

“Review and approval by executive director, comparability data through npo resources, documentation of board actions, records kept in personnel files and board minutes.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available through the organizations website and upon request.”

Filing and Contact Details

Filer

Filer Name
Grand Rapids Cable Access Ctr Inc
EIN
38-2386140
Phone
6164594788
Address
711 BRIDGE STREET NW, GRAND RAPIDS, MI 49504-5560

Signing Officer

Name
Linda Gellasch
Title
Executive Director
Phone
6164594788
Signed
2018-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Gellasch
Formed
1980
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
38
Volunteers
130

Preparer

Firm
Seber Tans Plc
Address
555 W CROSSTOWN PARKWAY STE 304, KALAMAZOO, MI 49008
Preparer
Thomas J Horwath
Phone
2693438180
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Cmc it services (formerly known as grandnet) provides low cost information technology services exclusively for area nonprofit organizations including on-site technical support, web design and technology consultation. Services are designed to provide customized technology services that meet unique needs of the nonprofit sector. Education services provides on-site and off-site training in media production, media literacy and technology applications, working with both adults and youth through a variety of educational programs. Other services include project based, low-cost media production services exclusively for the local nonprofit sector and web- based citizen journalism platform, training and support. Rapidian - a hyper-local, web-based community news and information site. Content is created by volunteer citizen journalists, interns and cmc staff.”

Form 990, Part XI, Line 9

“Sale of inventory cost of goods sold 25,957 rental expenses 16,197 sale of inventory cost of goods sold -25,957 rental expense -16,197”

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“The john mcdonald art collection is on display at our historic venue wealthy theatre, for viewing and for preservation for future generations. The work of fulfilling our mission of "building community through media" is enhanced by this culturally relevant and artistic medium - and even more-so with its placement in a historic venue.”

Schedule D, Page 3, Part X

“The internal revenue service has determined the center is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. In addition, the center qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). However, the center receives rental income from a cellular company for rental of its radio tower and rental income from parking space at wealthy theatre that is unrelated to their tax-exempt purpose and accordingly is subject to unrelated business income taxes. Management of the center considers the likelihood of changes by taxing authorities in its exempt organization returns and discloses potential significant changes that management believes are more likely than not to occur upon examination by tax authorities. Management has not identified any uncertain tax positions in filed returns that require disclosure in the accompanying financial statements.”

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

“Sale of inventory cost of goods sold 25,957 rental expenses 16,197”

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

“Sale of inventory cost of goods sold 25,957 rental expense 16,197”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/PrincipalOfficerNm0LINDA GELLASCH
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IRS990/ProgramServiceRevenueGrp/Desc1VENUE SERVICES
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IRS990/ProgramServiceRevenueGrp/Desc3IT SERVICES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt228560
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IRS990/ProgSrvcAccomActy2Grp/Desc0WYCE IS A NON-COMMERICAL, LISTENER-SUPPORTED COMMUNITY RADIO STATION FOR WEST MICHIGAN. THE FORMAT EMPHASIZES AN ECLECTIC BLEND OF MUSIC, WITH SPECIAL EMPHASIS ON LOCAL AND EMERGING ARTISTS. THE STATION PROVIDES AUDIO/RADIO PRODUCTION TRAINING AND IS PROGRAMMED BY 80 "ON-AIR" VOLUNTEERS. WYCE HOLDS EVENTS THAT HONOR LOCAL ARTISTS AND EVENTS THAT BENEFIT LOCAL NONPROFIT ORGANIZATIONS. WYCE PROVIDES COMMUNITY ANNOUNCEMENTS AND PROMOTES EVENTS AROUND THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0233367
IRS990/ProgSrvcAccomActy3Grp/Desc0WEALTHY THEATRE IS A RENOVATED HISTORIC THEATRE PROVIDING A TECHNOLOGY RICH VENUE FOR COMMUNITY USE. IT IS USED FOR COMMUNITY PRESENTATIONS, CONCERTS, FILMS AND STAGE PERFORMANCES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0365416
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CMC IT SERVICES (FORMERLY KNOWN AS GRANDNET) PROVIDES LOW COST INFORMATION TECHNOLOGY SERVICES EXCLUSIVELY FOR AREA NONPROFIT ORGANIZATIONS INCLUDING ON-SITE TECHNICAL SUPPORT, WEB DESIGN AND TECHNOLOGY CONSULTATION. SERVICES ARE DESIGNED TO PROVIDE CUSTOMIZED TECHNOLOGY SERVICES THAT MEET UNIQUE NEEDS OF THE NONPROFIT SECTOR. EDUCATION SERVICES PROVIDES ON-SITE AND OFF-SITE TRAINING IN MEDIA PRODUCTION, MEDIA LITERACY AND TECHNOLOGY APPLICATIONS, WORKING WITH BOTH ADULTS AND YOUTH THROUGH A VARIETY OF EDUCATIONAL PROGRAMS. OTHER SERVICES INCLUDE PROJECT BASED, LOW-COST MEDIA PRODUCTION SERVICES EXCLUSIVELY FOR THE LOCAL NONPROFIT SECTOR AND WEB- BASED CITIZEN JOURNALISM PLATFORM, TRAINING AND SUPPORT. RAPIDIAN - A HYPER-LOCAL, WEB-BASED COMMUNITY NEWS AND INFORMATION SITE. CONTENT IS CREATED BY VOLUNTEER CITIZEN JOURNALISTS, INTERNS AND CMC STAFF.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES OF INVENTORY 352,210
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,339,239
Liabilities
$53,432
Net assets
$2,285,807
Revenue
$1,545,005
Expenses
$1,460,218
Net income
$84,787
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.40$0.18$2.23$2.06$2.55$0.49
2024Detailed filing. Detailed filing data is available for this year.$2.92$0.20$2.72$1.92$2.42$0.50
2023Detailed filing. Detailed filing data is available for this year.$3.43$0.22$3.22$1.81$1.97$0.17
2022Detailed filing. Detailed filing data is available for this year.$3.47$0.09$3.38$1.84$1.40$0.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.38$2.94$1.39$1.13$0.26
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.21$2.68$1.44$1.19$0.26
2019Detailed filing. Detailed filing data is available for this year.$2.51$0.08$2.43$1.47$1.33$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.34$0.05$2.29$1.55$1.46$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.08$2.20$1.71$1.57$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.23$0.17$2.06$1.87$1.59$0.27
2015Detailed filing. Detailed filing data is available for this year.$1.98$0.20$1.78$1.51$1.64$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.02$0.11$1.91$1.36$1.60$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.13$2.15$1.56$1.58$0.03
2012Summary only. Only limited summary data is available for this year.$2.25$0.07$2.18$1.75$1.54$0.20
2011Summary only. Only limited summary data is available for this year.$2.04$0.06$1.97$1.38$1.48$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.06$2.08$1.46