Area 58 Community Access Media Inc

Nonprofit profile at a glance

EIN
043413403
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Carver, MA, USA
Phone
5088661019
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$609,384
Expenses
$506,755
Assets
$427,109
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • RICHARD GOULART (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RICHARD GOULART (EXECUTIVE DIRECTOR): $99,739 total reported compensation
  • WILLIAM MCKINNEY (PRODUCTION TECH): $67,556 total reported compensation
  • DYLAN GOULART (PRODUCTION TECH): $42,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's primary exempt purpose will be to provide outreach and educational training to the interested students, citizens, community groups and organizations and to operate an educational and community studio. After learning thecapabilities and potentials of a public access channel on acable television system as a forum for education, information and expression, the members are then provided access on afirst come, first served basis on the public access channelon the cable system.

What it reported doing in 2024

By being an exempt organization, ccat is able to purchase studio/cable equipment to outfit the carver studio and provide local access programming, in addition to employing a full-time executive director responsible for the day to day operation of the studio. Ccat is providing its own local programming, including televising selectman's meetings, school committee meetings, town meeting, and other municipal activities. Additionally, a number of citizen programs were shown, and some public domain movies. Classes in programming and production were also provided. There are over 3,300 subscribers in town, representing approximately 9,000 people who had access to the programs aired. No grants were awarded or utilized during this year. Program expenses were incidental and typical of local access productions.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.3%; rating input score 63
  • Program expense ratio: 75.4%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.8%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 53%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 63.3% of revenue deployed · 75.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $382K in reported program spending
  • Leadership: top reported pay $100K · 14 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.