WCUW INC

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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

1973

Legal Domicile

Phone

5087531012

Tax Period

2024-01-01 to 2024-12-31

WCUW INC, founded in 1973, is a small nonprofit in the Arts, Culture & Humanities sector that reported $118K in total revenue in fiscal year 2024. Revenue fell 58% from the prior year — a significant decline worth monitoring. Expenses of $153K exceeded revenue, resulting in a 29% operating deficit.

Mission

BROADCASTING, LEASING, MAINTAINING AND OPERATING NONCOMMERCIAL RADIO BROADCASTING FACILITIES TO INFORM, EDUCATE AND ENTERTAIN THE GENERAL PUBLIC

Program Service Accomplishments

Program 1

Expenses: $80,514 Revenue: $118,159

PROVIDED THE WORCESTER MASSACHUSETTS COMMUNITY WITH 65 RADIO PROGRAMS CONDUCTED BY 110 PROGRAMMERS. PROGRAMMING IS ON-AIR 18 HOURS A DAY SEVEN DAYS A WEEK. TWELVE FOREIGN LANGUAGE PROGRAMS ARE AIRED. THE RADIO STATION HAS 360 ACTIVE MEMBERS. THE MAJORITY OF THE RADIO STATIONS PROGRAMMING CONSISTS OF MUSIC AND COMMUNITY AFFAIRS PROGRAMS.

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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 $82,316

Program Service Revenue $7,660

Investment Income $103

Other Revenue $28,080

TOTAL REVENUE $118,159

Expense Breakdown

Grants Paid $0

Salaries & Benefits $53,128

Fundraising Expenses $31,944

Program Expenses $80,514

Other Expenses $99,440

TOTAL EXPENSES $152,568

Year-over-Year Comparison

	2024	2023	Change
Revenue	$118,159	$278,049	-0.6%
Expenses	$152,568	$160,595	0.0%
Net Income	$-34,409	$117,454	-1.3%

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

Total Directors

Key Employees

$50,800

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIAM T TYREE	EXECUTIVE DIRECTOR	40.00	Key Emp	$50,800	$0	$50,800
JOHN SOLARPERTO	DIRECTOR	2.00	Director	$0	$0	$0
GAIL HUNT	DIRECTOR	2.00	Director	$0	$0	$0
UMAMAHESWAR ANANTH	DIRECTOR	2.00	Director	$0	$0	$0
LEONORE GRIFFIN	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT SCOTT	DIRECTOR	2.00	Director	$0	$0	$0
ANNA SOUZA	DIRECTOR	2.00	Director	$0	$0	$0
MIKE WARREN	DIRECTOR	2.00	Director	$0	$0	$0
GREG CHECK	VICE TREASURER	2.00	Officer Director	$0	$0	$0
ED ARNDT	TREASURER	2.00	Officer Director	$0	$0	$0
SCOTT HAYMAN	CLERK	2.00	Officer	$0	$0	$0
MARK BABSON	PRESIDENT	5.00	Officer	$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	$118,159	$152,568	$217,169	$-34,409
2023	$278,049	$160,595	$250,868	$117,454
2022	$129,514	$117,096	$143,744	$12,418
2021	$101,184	$115,274	$130,131	$-14,090
2020	$88,070	$106,915	$143,682	$-18,845
2019	$114,148	$108,934	$153,779	$5,214
2018	$89,441	$102,830	$148,533	$-13,389