DULUTH-SUPERIOR PUBLIC ACCESS COMMUNITY TELEVISION INC (EIN 391501827) - 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

1987

Legal Domicile

Principal Officer

JIM WISNIEWSKI

Phone

2187233686

Tax Period

2023-01-01 to 2023-12-31

DULUTH-SUPERIOR PUBLIC ACCESS COMMUNITY TELEVISION INC, founded in 1987, is a small nonprofit in the Arts, Culture & Humanities sector that reported $198K in total revenue in fiscal year 2023.

Mission

PROVIDE TRAINING AND USE OF VIDEO PRODUCTION EQUIPMENT TO A DIVERSE GROUP OF ORGANIZATIONS AND INDIVIDUALS. THE RESULT OF THIS TRAINING AND USE OF EQUIPMENT GIVES THE COMMUNITY ENRICHING VIEWPOINTS, EDUCATIONAL EXPERIENCES, AND OPPORTUNITIES TO CABLECAST THEIR PROGRAMS ON PUBLIC ACCESS CHANNELS TO EXTEND OUR REACH AND PROVIDE INFORMATION ON OTHER NON-PROFIT GROUPS AND THEIR SERVICES IN THE DULUTH-SUPERIOR AREA.

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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 $190,425

Program Service Revenue $7,034

Investment Income $4

Other Revenue $50

TOTAL REVENUE $197,513

Expense Breakdown

Grants Paid $0

Salaries & Benefits $164,843

Fundraising Expenses $0

Program Expenses $162,107

Other Expenses $29,212

TOTAL EXPENSES $194,055

Year-over-Year Comparison

	2023	2022	Change
Revenue	$197,513	$189,930	+0.0%
Expenses	$194,055	$198,037	0.0%
Net Income	$3,458	$-8,107	-1.4%

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

$108,062

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ART PETREY	TREASURER	1.00	Officer Director	$0	$0	$0
SUSAN ABRAHAMZON	PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMIE NESS	SECRETARY	1.00	Officer Director	$0	$0	$0
JIM WISNIEWSKI	CO-EXECUTIVE DIRECTOR	40.00	Officer	$43,400	$12,084	$55,484
LIZ MINETTE	CO-EXECUTIVE DIRECTOR	40.00	Officer	$43,400	$9,178	$52,578

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	$197,513	$194,055	$290,260	$3,458
2022	$189,930	$198,037	$286,802	$-8,107
2021	$207,223	$175,478	$294,909	$31,745
2020	$193,350	$182,981	$263,164	$10,369
2019	$197,685	$154,131	$252,795	$43,554
2018	$201,174	$133,123	$209,241	$68,051

DULUTH-SUPERIOR PUBLIC ACCESS COMMUNITY TELEVISION INC