Seacoast Arts and Cultural Alliance

Nonprofit profile at a glance

EIN
222940095
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2022
Location
Portsmouth, NH, USA
Phone
8572440653
Rating
49
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$75,206
Expenses
$60,215
Assets
$50,114
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Courtney Daniel (President)

People named in this filing

  • Courtney Daniel (President)
  • Paul Gilson (Treasurer)
  • Bonnie Morrissette (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

WSCA Radio 106.1 FM is a volunteer-driven listener-supported community radio station based in Portsmouth NH. We broadcast eclectic locally produced content reflecting the diversity and character of the Seacoast region. WSCA provides a powerful platform for voices rarely heard elsewhere encourages civic and cultural engagement and actively strengthens our communitys ability to tackle shared challenges.

What it reported doing in 2025

WSCA leverages its broadcasting reach to support and amplify various local nonprofit organizations through strategic partnerships and the airing of public service announcements PSAs. These collaborations are central to the stations mission to engage with and support the community effectively. Nonprofit Collaborations WSCA collaborates with a variety of local nonprofits focusing on those that address critical community needs such as food security health and social services. Through these partnerships the station provides on-air time for PSAs that raise awareness of the nonprofits missions current initiatives and community impact. This exposure is crucial in educating the community about available resources and ways to engage with and support these vital causes. Enhancing Community Support Through Broadcasting The stations active role in broadcasting PSAs helps mobilize community support and resources which is essential for the effectiveness of the nonprofits programs. By providing a platform for these organizations WSCA plays a critical role in fostering a network of support that benefits various segments of the population particularly the underrepresented and those in need. Impact and Outreach These partnerships not only help in resource mobilization but also in creating a more informed and engaged community. WSCAs commitment to these collaborations underscores its role as a community hub and a voice for public service amplifying efforts that contribute significantly to the local social fabric.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.9%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -63.9% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 34 of 41 current checks pass · 7 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.