PUBLIC ACCESS CABLE TELEVISION OF LONGMEADOW INC (EIN 042737029) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1981

Legal Domicile

Principal Officer

DONALD HOLLAND

Phone

4135679397

Tax Period

2023-07-01 to 2024-06-30

PUBLIC ACCESS CABLE TELEVISION OF LONGMEADOW INC, founded in 1981, is a small nonprofit that reported $339K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Net assets of $1.2M represent 44 months of operating reserves.

Mission

PROVIDE PUBLIC INTEREST PROGRAMS FOR EDUCATION AND INFORMATIONAL PURPOSES FOR BROADCAST ON PUBLIC TELEVISION TO CABLE SUBSCRIBERS OF LONGMEADOW, MA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $334,178

Program Service Revenue $70

Investment Income $5,071

Other Revenue $0

TOTAL REVENUE $339,319

Expense Breakdown

Grants Paid $0

Salaries & Benefits $247,638

Fundraising Expenses $0

Program Expenses $306,612

Other Expenses $86,658

TOTAL EXPENSES $334,296

Year-over-Year Comparison

	2023	2022	Change
Revenue	$339,319	$381,794	-0.1%
Expenses	$334,296	$341,310	0.0%
Net Income	$5,023	$40,484	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$7,200

Total Directors

$7,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DONALD S HOLLAND	PRESIDENT	0.25	Officer Director	$0	$0	$0
STEVEN WOLMAN	CLERK	0.50	Officer Director	$0	$0	$0
NORMAN C MICHAELS	TREASURER	3.00	Officer Director	$7,200	$0	$7,200
DANIEL BAUCH	DIRECTOR	0.25	Officer Director	$0	$0	$0
PAUL GORMAN	DIRECTOR	0.25	Director	$0	$0	$0
MARIEL GROSS	DIRECTOR	0.25	Director	$0	$0	$0
TRACEY DURANT	EX-OFFICIO	40.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$339,319	$334,296	$1,255,850	$5,023
2023	$381,794	$341,310	$1,156,197	$40,484
2022	$370,996	$336,601	$1,080,149	$34,395
2021	$362,776	$317,526	$1,196,980	$45,250
2020	$388,261	$341,081	$1,040,457	$47,180
2019	$376,327	$356,614	$1,000,189	$19,713
2018	$387,649	$328,543	$977,327	$59,106

PUBLIC ACCESS CABLE TELEVISION OF LONGMEADOW INC