WCNE EDUCATIONAL COMMUNITY RADIO

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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

1980

Legal Domicile

Principal Officer

Gary Strong

Phone

5137243999

Tax Period

2023-01-01 to 2023-12-31

WCNE EDUCATIONAL COMMUNITY RADIO, founded in 1980, is a small nonprofit in the Arts, Culture & Humanities sector that reported $196K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $64K, a strong 33% operating margin.

Mission

Broadcasting in the public interest, licensed by the FCC, providing entertainment, public service information and discussion of public issues 24 hours per day to an undetermined market share of an estimated two million potential listeners regionally, as well as global access streaming on the internet

Program Service Accomplishments

Program 1

Expenses: $44,603 Revenue: $0

Occupancy

Program 2

Expenses: $32,066 Revenue: $0

Depreciation of Fixed Assets

Program 3

Expenses: $8,125 Revenue: $0

Engineering

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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 $127,614

Program Service Revenue $23,077

Investment Income $1,069

Other Revenue $43,895

TOTAL REVENUE $195,655

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $21,989

Program Expenses $97,601

Other Expenses $131,804

TOTAL EXPENSES $131,804

Year-over-Year Comparison

	2023	2022	Change
Revenue	$195,655	$175,249	+0.1%
Expenses	$131,804	$167,879	-0.2%
Net Income	$63,851	$7,370	+7.7%

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

N/A

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Gary Strong	President	70	Officer Director	$0	$0	$0
Suzann Strong	Vice-president	6	Officer Director	$0	$0	$0
Sheila Booth	Secretary	8	Officer Director	$0	$0	$0
Paul Bodde	Treasurer	10	Officer Director	$0	$0	$0
Matt Sorrell	Trustee	2	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	No data	No data	No data	No data
2023	$195,655	$131,804	$475,600	$63,851
2022	$175,249	$167,879	$567,046	$7,370
2021	$183,488	$186,636	$721,927	$-3,148
2021	$183,488	$186,636	$721,927	$-3,148
2021	$180,488	$186,636	$718,927	$-6,148
2020	$169,766	$211,658	$818,250	$-41,892
2019	$178,312	$218,487	$884,983	$-40,175
2018	$169,614	$236,480	$811,010	$-66,866