SPENCER CABLE ACCESS CORPORATION

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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

1999

Legal Domicile

Principal Officer

MARY BRANEY

Phone

5088858500

Tax Period

2024-01-01 to 2024-12-31

SPENCER CABLE ACCESS CORPORATION, founded in 1999, is a small nonprofit in the Arts, Culture & Humanities sector that reported $220K in total revenue in fiscal year 2024. Revenue surged 57% from the prior year, signaling strong growth momentum. The organization ran a surplus of $63K, a strong 29% operating margin.

Mission

LOCAL CABLE ACCESS TV STATION PROVIDING LOCAL NEWS AND EVENT INFORMATION TO THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $156,345 Revenue: $190,732

LOCAL CABLE ACCESS TV STATION PROVIDING LOCAL NEWS AND EVENT INFORMATION TO THE COMMUNITY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $190,732

Program Service Revenue $0

Investment Income $28,885

Other Revenue $0

TOTAL REVENUE $219,617

Expense Breakdown

Grants Paid $0

Salaries & Benefits $54,873

Fundraising Expenses $0

Program Expenses $156,345

Other Expenses $101,472

TOTAL EXPENSES $156,345

Year-over-Year Comparison

	2024	2023	Change
Revenue	$219,617	$140,266	+0.6%
Expenses	$156,345	$172,818	-0.1%
Net Income	$63,272	$-32,552	-2.9%

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

N/A

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

$2,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY WOODBURY	TRUSTEE	1.00	Director	$0	$0	$0
WILLIAM LEHTOLA	TRUSTEE	1.00	Director	$0	$0	$0
MATTHEW DECEIRO	TRUSTEE	1.00	Director	$0	$0	$0
NATHAN MALONE	TRUSTEE	1.00	Director	$0	$0	$0
MARY BRANEY	PRESIDENT	5.00	Officer	$0	$0	$0
WILLIAM WALL	TREASURER	5.00	Officer	$2,000	$0	$2,000

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	$219,617	$156,345	$715,239	$63,272
2023	$140,266	$172,818	$638,828	$-32,552
2022	$132,895	$152,518	$655,320	$-19,623
2021	$137,937	$141,018	$726,278	$-3,081
2020	$133,861	$146,084	$712,629	$-12,223
2019	$241,724	$141,209	$718,442	$100,515
2018	$122,711	$129,733	$595,250	$-7,022