California Broadcasters Association (EIN 951561138) - 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

1947

Legal Domicile

Principal Officer

Joe Berry

Phone

9164442237

Tax Period

2024-01-01 to 2024-12-31

California Broadcasters Association, founded in 1947, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 630% from the prior year, signaling strong growth momentum. Expenses of $1.6M exceeded revenue, resulting in a 43% operating deficit.

Mission

The California Broadcasters Association promotes customs and practices in the best interests of broadcasters and the publics they serve. The impetus of this mission rests in the belief that broadcasters play an essential role in their communities.

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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 $0

Program Service Revenue $969,465

Investment Income $158,155

Other Revenue $0

TOTAL REVENUE $1,127,620

Expense Breakdown

Grants Paid $0

Salaries & Benefits $895,151

Fundraising Expenses $0

Other Expenses $719,383

TOTAL EXPENSES $1,614,534

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,127,620	$154,428	+6.3%
Expenses	$1,614,534	$1,195,214	+0.4%
Net Income	$-486,914	$-1,040,786	-0.5%

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

$743,304

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Joe Berry	President & CEO	40.00	Officer	$446,752	$50,902	$497,654
Mark Powers	Vice President	40.00	Officer	$234,192	$11,458	$245,650
Kevin LeGrett	ViceChair-Radio	1.00	Officer Director	$0	$0	$0
Tom Skinner	Past Chair	1.00	Officer Director	$0	$0	$0
Alberto Mier Y Teran	Vice Chair-TV	1.00	Officer Director	$0	$0	$0
Angie Balderas	Director	1.00	Director	$0	$0	$0
Susan Conner	Director	1.00	Director	$0	$0	$0
Derek Jeffery	Director	1.00	Director	$0	$0	$0
Teresa Burgess	Director	1.00	Director	$0	$0	$0
Leon Clark	Director	1.00	Director	$0	$0	$0
Rod Chambers	Chairman	1.00	Officer Director	$0	$0	$0
Terry Fahy	Director	1.00	Director	$0	$0	$0
Janene Drafs	Director	1.00	Director	$0	$0	$0
Val Maki	Director	1.00	Director	$0	$0	$0
Ariel Roblin	Vice Chair-TV	1.00	Officer Director	$0	$0	$0
Jeremy Price	Director	1.00	Director	$0	$0	$0
Kristy Santiago	Director	1.00	Director	$0	$0	$0
Jerry Upham	Director	1.00	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	$1,127,620	$1,614,534	$2,106,034	$-486,914
2023	$154,428	$1,195,214	$2,561,624	$-1,040,786
2022	$2,004,700	$1,447,938	$3,467,160	$556,762
2021	$1,369,762	$1,296,739	$3,048,293	$73,023
2020	$1,134,772	$1,189,894	$2,932,930	$-55,122
2019	$1,685,732	$1,285,399	$2,940,757	$400,333
2018	$2,565,920	$1,371,159	$2,448,740	$1,194,761

California Broadcasters Association