Lake Champlain Access Television INC

Tax-deductible

Colchester, VT501(c)(3)Arts & CultureEIN 03-0340350Revenue $667K in FY2025

On file with the IRSlcatv.org382 Hercules Dr Ste 6, 05446-5807 · Colchester, VTTax-exempt since Apr 2002Publicly supported charity — 170(b)(1)(A)(vi)

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Public education and government Access tv

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$87K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $54K a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 12% of spending
Top officer’s pay higher than 80% of similar orgs
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 19.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $45K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
−$8K
-0.6% of total assets
Looks good: liabilities are -1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$667K
-7% vs prior year
Spent
$705K
To programs
94%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$667K
FY2025▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$732K
FY2021$657K
FY2022$713K
FY2023$730K
FY2024$717K
FY2025$667K
Expenses
$705K
FY2025▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$583K
FY2021$583K
FY2022$627K
FY2023$662K
FY2024$733K
FY2025$705K
Net assets
$1.2M
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.2M
FY2025$1.2M

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $664K Management & general 6% · $41K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Director
$86,502Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Kevin Christopher’s $87K as Exec Director is at the 80th percentile of top reported officer pay among 2215 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kevin Christopher$86,502$86,455$83,913$82,758$80,966$80,905

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides public education and government access television programming.

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Provided by the organization

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1 program · $664K · in their own filed words · FY2025
01

Production and management of public access television station which provided a free forum for the expression and exchange of ideas and information, a link to local government and schools, and a resource for education and training. Training was offered to potential videographers and copies of aired programs were offered for sale.

$664Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$45K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$667K
Ln 12
Fees for servicesLn 2g$555K
Gifts and grantsLn 1h$69K
Investment incomeLn 3$36K
Money outPt IX
$705K
Ln 25
Programscol B$664K
Managementcol C$41K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.2M
LiabilitiesLn 26−$8K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$69K
Government grantsLn 1e$69K
Fees for servicesLn 2g$555K
Investment incomeLn 3$36K
Other incomeLn 4–11$8K
Total revenueLn 12$667K
Assets in detailPt X, end of year
CashLn 1$1.1M
Cash and savings togetherLn 1–2$1.1M
Land, buildings, equipmentLn 10c$49K
Other assetsLn 15$2K
Total assetsLn 16$1.2M
LiabilitiesLn 26−$8K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 519
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.2M$1.1M
Land, buildings, equipmentLn 10c$57K$49K
Total assetsLn 16$1.2M$1.2M
LiabilitiesLn 26−$5K−$8K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$87K$87K
Other salaries and wagesLn 7$268K$268K
Pension plan contributionsLn 8$8K$8K
Other employee benefitsLn 9$66K$66K
Payroll taxesLn 10$29K$29K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$9K$9K
Advertising and promotionLn 12$183$183
Office expensesLn 13$22K$22K
Information technologyLn 14$87K$87K
OccupancyLn 16$67K$67K
TravelLn 17$8K$8K
Conferences, conventions and meetingsLn 19$23$23
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$25K$25K
Total functional expensesLn 25$705K$664K$41K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $667K$705K−$38K$1.2M 990 PDF
FY2024 $717K$733K−$16K$1.2M 990 PDF
FY2023 $730K$662K$68K$1.2M 990 PDF
FY2022 $713K$627K$86K$1.2M 990 PDF
FY2021 $657K$583K$74K$1.1M 990 PDF
FY2020 $732K$583K$149K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $667,047 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $200$69,164
I-9 Program service revenuePrior year $612,705$554,609
I-10 Investment incomePrior year $47,462$35,750
I-11 Other revenuePrior year $56,901$7,524
I-12 Total revenuePrior year $717,268$667,047
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $508,247$456,765
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $225,008$248,365
I-18 Total expensesPrior year $733,255$705,130
I-19 Revenue less expensesPrior year −$15,987−$38,083
Part VI · Governance 7 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $667,047 across 7 lines filed
Lines not itemized here account for $5,851 of total revenue; see the IRS return.
VIII-1e Government grants$69,164
VIII-1h Total contributions, gifts and grants$69,164
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $554,609$554,609
VIII-3 Investment incomeExcluded from tax $35,750$35,750
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,673$1,673
VIII-12 Total revenueRelated to mission $562,133 · Unrelated business $0 · Excluded from tax $35,750$667,047
Part IX · Statement of functional expenses $705,130 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $86,502$86,502
IX-7 Other salaries and wagesPrograms $267,615$267,615
IX-8 Pension plan contributionsPrograms $7,665$7,665
IX-9 Other employee benefitsPrograms $66,376$66,376
IX-10 Payroll taxesPrograms $28,607$28,607
IX-11b Legal feesManagement $9,269$9,269
IX-11c Accounting feesManagement $9,478$9,478
IX-12 Advertising and promotionManagement $183$183
IX-13 Office expensesManagement $21,742$21,742
IX-14 Information technologyPrograms $86,822$86,822
IX-16 OccupancyPrograms $67,108$67,108
IX-17 TravelPrograms $7,998$7,998
IX-19 Conferences, conventions and meetingsPrograms $23$23
IX-22 Depreciation, depletion and amortizationPrograms $8,025$8,025
IX-23 InsurancePrograms $12,302$12,302
IX-24 Other expenses (24a–d)Programs $25,415$25,415
IX-25 Total functional expensesPrograms $664,458 · Management $40,672 · Fundraising $0$705,130
Part X · Balance sheet $1,178,952 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $1,159,405$1,127,272
X-4 Accounts receivableStart of year $116$110
X-10c Land, buildings and equipment, netStart of year $57,169$49,144
X-15 Other assetsStart of year $2,426$2,426
X-16 Total assetsStart of year $1,219,116$1,178,952
X-17 Accounts payable and accrued expensesStart of year −$5,426−$7,507
X-26 Total liabilitiesStart of year −$5,426−$7,507
X-27 Net assets without donor restrictionsStart of year $1,224,542$1,186,459
X-32 Total net assets or fund balancesStart of year $1,224,542$1,186,459
X-33 Total liabilities and net assetsStart of year $1,219,116$1,178,952
Part XI · Reconciliation of net assets $1,186,459 net assets at year end
XI-1 Total revenue$667,047
XI-2 Total expenses$705,130
XI-3 Revenue less expenses−$38,083
XI-4 Net assets at start of year$1,224,542
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,186,459

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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