Civic Intelligence

Sacramento Community Cable Foundation Co Access Sacramento

990 • Fiscal year 2017 • EIN 68-0062555

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 10, 2018

4623 T Street Suite-aSacramento, CA 95819

(916) 456-8600

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

27th percentile

0.02x

Higher debt load relative to revenue than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,500,492

Down $8,358 (-0.6%) from 2016

Net Assets

Up

$1,469,163

Up $203,973 (+16%) from 2016

Liabilities

Down

$31,329

Down $212,331 (-87%) from 2016

Revenue

Down

$1,479,386

Down $221,293 (-13%) from 2016

Expenses

Up

$1,275,413

Up $203,244 (+19%) from 2016

Net Income

Down

$203,973

Down $424,537 (-68%) from 2016

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 2011: $674,672Liabilities 2011: $17,441Net Assets 2011: $657,2312011Assets 2012: $810,990Liabilities 2012: $33,258Net Assets 2012: $777,7322012Assets 2013: $772,276Liabilities 2013: $30,873Net Assets 2013: $741,4032013Assets 2014: $716,690Liabilities 2014: $35,101Net Assets 2014: $681,5892014Assets 2015: $674,096Liabilities 2015: $37,416Net Assets 2015: $636,6802015Assets 2016: $1,508,850Liabilities 2016: $243,660Net Assets 2016: $1,265,1902016Assets 2017: $1,500,492Liabilities 2017: $31,329Net Assets 2017: $1,469,1632017Assets 2018: $1,681,584Liabilities 2018: $27,172Net Assets 2018: $1,654,4122018Assets 2019: $1,765,420Liabilities 2019: $13,866Net Assets 2019: $1,751,5542019Assets 2020: $1,630,037Liabilities 2020: $86,700Net Assets 2020: $1,543,3372020Assets 2021: $1,905,662Liabilities 2021: $123,191Net Assets 2021: $1,782,4712021Assets 2022: $1,750,046Liabilities 2022: $26,548Net Assets 2022: $1,723,4982022Assets 2023: $1,874,454Liabilities 2023: $1,095,042Net Assets 2023: $779,4122023Assets 2024: $1,780,801Liabilities 2024: $1,066,635Net Assets 2024: $714,1662024

Highlighted filing

2017

Assets$1,500,492
Liabilities$31,329
Net Assets$1,469,163

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,045,357Expenses 2011: $738,647Net Income 2011: $306,7102011Revenue 2012: $949,479Expenses 2012: $828,978Net Income 2012: $120,5012012Revenue 2013: $945,825Expenses 2013: $982,154Net Income 2013: -$36,3292013Revenue 2014: $952,087Expenses 2014: $1,011,901Net Income 2014: -$59,8142014Revenue 2015: $1,018,650Expenses 2015: $1,063,559Net Income 2015: -$44,9092015Revenue 2016: $1,700,679Expenses 2016: $1,072,169Net Income 2016: $628,5102016Revenue 2017: $1,479,386Expenses 2017: $1,275,413Net Income 2017: $203,9732017Revenue 2018: $1,506,303Expenses 2018: $1,321,054Net Income 2018: $185,2492018Revenue 2019: $1,516,787Expenses 2019: $1,419,645Net Income 2019: $97,1422019Revenue 2020: $1,224,134Expenses 2020: $1,432,351Net Income 2020: -$208,2172020Revenue 2021: $1,606,484Expenses 2021: $1,367,350Net Income 2021: $239,1342021Revenue 2022: $1,379,219Expenses 2022: $1,438,192Net Income 2022: -$58,9732022Revenue 2023: $1,196,259Expenses 2023: $1,300,517Net Income 2023: -$104,2582023Revenue 2024: $1,173,155Expenses 2024: $1,238,401Net Income 2024: -$65,2462024

Highlighted filing

2017

Revenue$1,479,386
Expenses$1,275,413
Net Income$203,973
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 10, 2018
Return Version
2016v3.0
Gross Receipts
$1,493,069
Mission and Program Overview

Mission

Public Access Television

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$978,133$1,136,188▲ $158,055
Cash and Non-Interest-Bearing Accounts$480,315$314,304▼ $166,011
Savings and Temporary Cash Investments$50,000$50,000→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,508,850$1,500,492▼ $8,358
Other Assets Total$402$0▼ $402
Liabilities
Accounts Payable and Accrued Expenses$243,660$31,329▼ $212,331
Total Liabilities$243,660$31,329▼ $212,331
Net Assets / Fund Balance
Unrestricted Net Assets$1,076,209$1,207,956▲ $131,747
Temporarily Rstr Net Assets$188,981$261,207▲ $72,226
Total Net Assets Fund Balance$1,265,190$1,469,163▲ $203,973
Total Liabilities and Net Assets / Fund Balance$1,508,850$1,500,492▼ $8,358

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$938,040$1,116,085$2,054,125
Other Land Buildings$11,298$548,386$559,684
Leasehold Improvements$186,850$14,784$201,634
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,416,901
Program Service Revenue
$47,049
Investment Income
$282
Other Revenue
$15,154
All Other Contributions
$21,537
Change in Net Assets
$203,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$702,715
Salaries, Compensation, and Employee Benefits$572,698
Total Fundraising Expense$29,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$303,669$81,503$1,778$386,950
Depreciation Depletion$249,292$27,699-$276,991
Current Officers, Directors, Trustees, and Key Employees$14,202$66,275$14,202$94,679
All Other Expenses$45,635$14,764$5,052$65,451
Occupancy$50,407$5,930$2,965$59,302
Payroll Taxes$36,415$4,046-$40,461
Other Employee Benefits$10,820$25,246-$36,066
Fees for Services Accounting$2,827$22,618$2,827$28,272
Insurance$16,873$1,875-$18,748
Other Expenses$12,000$1,500$1,500$15,000
Pension Plan Contributions$4,363$10,179-$14,542
Office Expenses$2,748$4,123-$6,871
Advertising$1,621$324$1,296$3,241
Total Functional Expenses$979,711$266,082$29,620$1,275,413
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,683
Fundraising Gross Income$11,659
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
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, Line 11B: Form 990 Review Process

The return is submitted to the Executive Director who sends it to the governing board for review.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Board of Directors instructs the Executive Director to review the conflict of interest policies annually with all employees.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board of directors reviews and sets the annual compensation amount for the executive director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing docs, policies and statements are made available upon request from the public at large.

Filing and Contact Details

Filer

Filer Name
Sacramento Community Cable Foundation
EIN
68-0062555
Phone
9164568600
Address
4623 T STREET SUITE-A, SACRAMENTO, CA 95819

Signing Officer

Name
Gary Martin
Title
Executive Director
Signed
2018-02-10
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
0
Employees
40
Volunteers
375

Preparer

Firm
Balarsky & Associates CPA
Address
6920 FAIR OAKS BLVD STE 205, CARMICHAEL, CA 95608-3361
Preparer
Thomas A Balarsky
Phone
9169212600
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Part 1, Line 1d Government Grants______________________________________________________________________Sacramento Metropolitan Cable Television Commission828 I Street, Room 527Sacramento, CA 95814Grant $ 1,395,364 ----------- $ 1,395,364 ===========The Sacramento Metropolitan Cable Television Commission(a governmententity) entered into a grant agreement with the Sacramento CommunityCable Foundation. The grant agreement provides for the funding of theFoundation's operations at an amount to be determined annually by theCable Commission. The grant agreement also gives the Foundation theuse of specified cable channel capacity.______________________________________________________________________Part II, Col 22(B) Grants and Allocations______________________________________________________________________Applicant EligibilityNonprofit community groups and organizations with offices locatedwithin Sacramento County may apply for a production grant.Applicants need not have tax-exempt status nor is incorporationrequired.Applicants will be required to abide by the nondiscrimination sectionof the SCCF's contract with Sacramento Cable. Specifically, allapplicants shall agree not to discriminate in their activitiesassociated with a production grant award on the basis of race, color,creed, national origin, sexual preference, age, religiousbelief, political belief, economic status or physical ability.Any individual who is a member of any SCCF committee or who is amember of the Board of Directors or staff of SCCF is ineligible toapply for a production grant. In addition, such individuals mustabide by Section 29 (Conflict of Interest) of the SCCF contract withSacramento Cable, if one of their associated organizations shouldapply for a production grant.Applicants will be required to certify that no officer, director oremployee of SCCF will receive any direct or indirect financial benefitfrom their grant project.The production grant project has an active commitment to localminority and women's programming for both general and specializedaudiences. We encourage proposals from minority and women producerswhose projects are intended to meet the under-served needs inSacramento.Applicants must understand that any funding commitment by SCCF will bedependent upon the execution of a grant agreement, which is separateand distinct from the production grant application form.

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IRS990/PYSalariesCompEmpBnftPaidAmt0582031
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Part 1, Line 1d Government Grants______________________________________________________________________Sacramento Metropolitan Cable Television Commission828 I Street, Room 527Sacramento, CA 95814Grant $ 1,395,364 ----------- $ 1,395,364 ===========The Sacramento Metropolitan Cable Television Commission(a governmententity) entered into a grant agreement with the Sacramento CommunityCable Foundation. The grant agreement provides for the funding of theFoundation's operations at an amount to be determined annually by theCable Commission. The grant agreement also gives the Foundation theuse of specified cable channel capacity.______________________________________________________________________Part II, Col 22(B) Grants and Allocations______________________________________________________________________Applicant EligibilityNonprofit community groups and organizations with offices locatedwithin Sacramento County may apply for a production grant.Applicants need not have tax-exempt status nor is incorporationrequired.Applicants will be required to abide by the nondiscrimination sectionof the SCCF's contract with Sacramento Cable. Specifically, allapplicants shall agree not to discriminate in their activitiesassociated with a production grant award on the basis of race, color,creed, national origin, sexual preference, age, religiousbelief, political belief, economic status or physical ability.Any individual who is a member of any SCCF committee or who is amember of the Board of Directors or staff of SCCF is ineligible toapply for a production grant. In addition, such individuals mustabide by Section 29 (Conflict of Interest) of the SCCF contract withSacramento Cable, if one of their associated organizations shouldapply for a production grant.Applicants will be required to certify that no officer, director oremployee of SCCF will receive any direct or indirect financial benefitfrom their grant project.The production grant project has an active commitment to localminority and women's programming for both general and specializedaudiences. We encourage proposals from minority and women producerswhose projects are intended to meet the under-served needs inSacramento.Applicants must understand that any funding commitment by SCCF will bedependent upon the execution of a grant agreement, which is separateand distinct from the production grant application form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return is submitted to the Executive Director who sends it to the governing board for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors instructs the Executive Director to review the conflict of interest policies annually with all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors reviews and sets the annual compensation amount for the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing docs, policies and statements are made available upon request from the public at large.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.78$1.07$0.71$1.17$1.24$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.87$1.10$0.78$1.20$1.30$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.75$0.03$1.72$1.38$1.44$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.91$0.12$1.78$1.61$1.37$0.24
2020Summary only. Only limited summary data is available for this year.$1.63$0.09$1.54$1.22$1.43$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.77$0.01$1.75$1.52$1.42$0.10
2018Summary only. Only limited summary data is available for this year.$1.68$0.03$1.65$1.51$1.32$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.03$1.47$1.48$1.28$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.24$1.27$1.70$1.07$0.63
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.04$0.64$1.02$1.06$0.04
2014Summary only. Only limited summary data is available for this year.$0.72$0.04$0.68$0.95$1.01$0.06
2013Summary only. Only limited summary data is available for this year.$0.77$0.03$0.74$0.95$0.98$0.04
2012Summary only. Only limited summary data is available for this year.$0.81$0.03$0.78$0.95$0.83$0.12
2011Summary only. Only limited summary data is available for this year.$0.67$0.02$0.66$1.05$0.74$0.31