Civic Intelligence

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

990 • Fiscal year 2022 • EIN 38-2386140

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 31, 2023

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

39th percentile

0.03x

Higher debt load relative to assets than 39% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

74th percentile

24%

Higher net margin than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

47th percentile

$48,063

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

58th percentile

4.7%

Faster asset growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

32%

Faster revenue growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$3,474,480

Up $156,218 (+4.7%) from 2021

Net Assets

Up

$3,382,652

Up $439,494 (+15%) from 2021

Liabilities

Down

$91,828

Down $283,276 (-76%) from 2021

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin74th percentile

Revenue

Up

$1,841,207

Up $447,660 (+32%) from 2021

Expenses

Up

$1,401,713

Up $270,912 (+24%) from 2021

Net Income

Up

$439,494

Up $176,748 (+67%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth58th 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

2022

Assets$3,474,480
Liabilities$91,828
Net Assets$3,382,652
Open 2022 Filing

Operations Trend

Revenue Growth74th 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

2022

Revenue$1,841,207
Expenses$1,401,713
Net Income$439,494
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 31, 2023
Return Version
2021v4.0
Gross Receipts
$1,894,332
Mission and Program Overview

Mission

Building community through media

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,574,705$2,219,470▲ $644,765
Land, Buildings, and Equipment, Net$1,126,835$1,158,013▲ $31,178
Cash and Non-Interest-Bearing Accounts$606,606$67,020▼ $539,586
Accounts Receivable$10,116$20,683▲ $10,567
Prepaid Expenses and Deferred Charges-$9,294-
Total Assets$3,318,262$3,474,480▲ $156,218
Liabilities
Unsecured Notes Loans Payable$284,082--
Accounts Payable and Accrued Expenses$91,022$91,828▲ $806
Total Liabilities$375,104$91,828▼ $283,276
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,864,335$3,181,452▲ $317,117
Net Assets With Donor Restrictions$78,823$201,200▲ $122,377
Total Net Assets Fund Balance$2,943,158$3,382,652▲ $439,494
Total Liabilities and Net Assets / Fund Balance$3,318,262$3,474,480▲ $156,218

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$240,790$1,571,269$1,812,059
Buildings$630,849$687,027$1,317,876
Leasehold Improvements$7,299$638,055$645,354
Other Land Buildings$59,075$222,409$281,484
Land$220,000-$220,000
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda GellaschPast ExecutiFT$37,651$10,412$48,063

Board Members and Trustees

NameTitle
Jason WheelerPresident
Edye Evans HydeDirector
Gabriella De La VegaDirector
Jeannine LemmonDirector
Jesse HolcombDirector
Juan Daniel CastroDirector
Karisa Wilson SpriteDirector
Margie ZylstraDirector
Mel AtkinsDirector
Regina SalmiDirector
Sean KennyDirector
Shirley GriffinDirector
Starla McdermottExecutive Di
Michael Van DenendSecretary
Mark SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$709,440
Program Service Revenue
$1,054,478
Investment Income
$6,615
Other Revenue
$70,674
All Other Contributions
$244,083
Change in Net Assets
$439,494

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,894,332
Revenue Not Reported on Financial Statements
$-53,125
Revenue Not Reported on Form 990
$245,940
Other Revenue Adjustments
$-53,125
Total Revenue per Audited Statements
$2,140,272
Total Revenue per Form 990
$1,841,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$801,486
Other Expenses$600,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$651,316$3,194-$654,510
Depreciation Depletion$117,205$14,505-$131,710
Occupancy$91,013$550-$91,563
Fees for Services Other$75,549$1,129-$76,678
Other Employee Benefits$57,619$1,544-$59,163
Information Technology$45,626$2,454-$48,080
Current Officers, Directors, Trustees, and Key Employees$33,644$14,419-$48,063
Fees for Services Legal$46,410--$46,410
Payroll Taxes$38,567$1,183-$39,750
Fees for Services Accounting$27,985$9,141-$37,126
Insurance$30,782$575-$31,357
Other Expenses$20,314$642-$20,956
All Other Expenses$16,694$1,953-$18,647
Advertising$7,077$411-$7,488
Office Expenses$5,983$201-$6,184
Travel$43$1-$44
Total Functional Expenses$1,348,820$52,893$0$1,401,713

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,700,778
Expenses per Audited Statements$1,401,713
Total Expenses per Form 990$1,401,713
Expenses Not Reported on Form 990$299,065
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 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, 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
Starla Mcdermott
Title
Executive Director
Phone
6164594788
Signed
2023-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Starla Mcdermott
Formed
1980
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
25
Volunteers
160

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 provide 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

“Rental expenses 25,610 cost of goods sold 27,515 sale of inventory cost of goods sold -27,515 rental expense -25,610”

Financial Statement Notes

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 that require disclosure in the accompanying financial statements.”

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

“Rental expenses -25,610 cost of goods sold -27,515”

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

“Sale of inventory cost of goods sold 27,515 rental expense 25,610”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST EXECUTI
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/OtherExpensesGrp/Desc2SUPPLIES
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0STARLA MCDERMOTT
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1519130
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IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1VENUE SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2MEDIA PRODUCTION SERVICES
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IRS990/ProgramServiceRevenueGrp/Desc4IT SERVICES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt323139
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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/ExpenseAmt0202504
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt031617
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.
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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 PROVIDE 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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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt026055
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES OF INVENTORY 336,616
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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,474,480
Liabilities
$91,828
Net assets
$3,382,652
Revenue
$1,841,207
Expenses
$1,401,713
Net income
$439,494
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