Western New York Public Broadcasting Association

Nonprofit profile at a glance

EIN
160834459
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Buffalo, NY, USA
Phone
7168457000
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Media, Communications Organizations

Official website

Reported finances

Revenue
$14,513,934
Expenses
$15,340,424
Assets
$25,781,814
Liabilities
$4,982,714

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

Leadership & pay

33 people listed

Executive titles in this filing

  • TOM CALDERONE (PRESIDENT & CEO)

Highest reported compensation

  • TOM CALDERONE (PRESIDENT & CEO): $467,895 total reported compensation
  • NANCY A HAMMOND (EXECUTIVE VP & COO): $255,494 total reported compensation
  • SYLVIA BENNETT (SR VP, CHIEF DEVELOPMENT O): $203,304 total reported compensation

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

Overview

Mission

We engage our communities through education, exploration, and entertainment - everywhere - including assisting partners in achieving the same.

What it reported doing in 2024

Wned-tv is a full-service public television station offering instructional, cultural, and children's programming 24 hours/day. Wned-tv, known as btpm pbs, has 2 million monthly cumulative listeners and viewers. Content includes nationally and locally licensed programming and original content including compact history, let's go!, and compact science. Btpm pbs consists of two sub-channels btpm create and btpm pbs kids. Content is also shared on streaming applications such as the corporate website (btpm.org), youtube channel (youtube.com/buffalotorontopublicmedia), and social media platforms.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - Most voting board members are independent and revenue has grown recently. 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: 51
  • Transparency & Controls: 57
  • Accountability: 93
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.4%; rating input score 57
  • Program expense ratio: 53.8%; rating input score 54
  • Fundraising efficiency: $2.92 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.8%; rating input score 96; 29th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.7%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 57.4% of revenue deployed · 53.8% of spending went to programs
  • Governance: 23 of 24 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $8.3M in reported program spending
  • Leadership: top reported pay $468K · 33 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.