Berkeley Community Media FY2020 filing

Tax-deductible

Berkeley, CA501(c)(3)Arts & CultureEIN 94-3190674

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We are a peg access tv station and Community Media center. Communityresidents can become members of bcm and take classes to learn how to useour Media tools. We also produce and cablecast all of the governmentmeetings (city council, rent board, etc.) here in the city of berk

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$48K 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

FY2020 · 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
2 of 6
filings with a surplus
Average surplus $11K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$48K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$339K
Spent
$292K
To programs
82%
Net assets
$135K
By yearFY2020–FY2025
Revenue
$339K
FY2020
Revenue by fiscal year
FY2020$339K
FY2021$296K
FY2022$270K
FY2023$309K
FY2024$421K
FY2025$340K
Expenses
$292K
FY2020
Expenses by fiscal year
FY2020$292K
FY2021$310K
FY2022$289K
FY2023$329K
FY2024$339K
FY2025$348K
Net assets
$135K
FY2020
Net assets by fiscal year
FY2020$135K
FY2021$152K
FY2022$133K
FY2023$112K
FY2024$194K
FY2025$175K

From the FY2020 Form 990 (year ending June 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1994.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $240K Management & general 18% · $52K

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

13 people listed on the 990; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Di
$48,000Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Secret
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Brian Scott’s $48K as Executive Director is at the 42nd percentile of top reported officer pay among 2216 $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

NameFY2021FY2020
Brian Scott$48,000$48,000

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.

See Berkeley Community Media executive salaries →

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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 15aNo

Programs and updates

Provides media access and training, broadcasting local government meetings.

Provided by the organization

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1 program · $240K · in their own filed words · FY2019
01

Berkeley community media's mission is to operate two 24 hour community cable channels. One devoted to public access programming and the other devoted to educational and government access programming. This includes cable-casting of all city government meetings in the city of berkeley.

$240Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$339K
Ln 12
Gifts and grantsLn 1h$312K
Fees for servicesLn 2g$22K
Other incomeLn 4–11$5K
Money outPt IX
$292K
Ln 25
Programscol B$240K
Managementcol C$52K
Owns and owesPt X
$135K
net assets · Ln 32
Cash and savingsLn 1–2$64K
Total assetsLn 16$141K
LiabilitiesLn 26$6K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$312K
Government grantsLn 1e$310K
Fees for servicesLn 2g$22K
Other incomeLn 4–11$5K
Total revenueLn 12$339K
Assets in detailPt X, end of year
CashLn 1$64K
Cash and savings togetherLn 1–2$64K
Land, buildings, equipmentLn 10c$37K
Total assetsLn 16$141K
LiabilitiesLn 26$6K
Net assetsLn 32$135K
OperationsPt I, VI
EmployeesI 59
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$44K$64K
Land, buildings, equipmentLn 10c$29K$37K
Total assetsLn 16$75K$141K
LiabilitiesLn 26$2K$6K
Net assetsLn 32$73K$135K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$48K$48K
Other salaries and wagesLn 7$179K$140K$39K
Other fees for servicesLn 11g$9K$2K$7K
Office expensesLn 13$13K$8K$5K
OccupancyLn 16$12$12
Depreciation, depletion and amortizationLn 22$30K$30K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$7K$5K$2K
Total functional expensesLn 25$292K$240K$52K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $340K$348K−$8K$175K 990 PDF
FY2024 $421K$339K$82K$194K 990 PDF
FY2023 $309K$329K−$20K$112K 990 PDF
FY2022 $270K$289K−$19K$133K 990 PDF
FY2021 $296K$310K−$14K$152K 990 PDF
FY2020 Viewing $339K$292K$47K$135K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $338,681 across 6 lines filed
VIII-1e Government grants$309,684
VIII-1f All other contributions, gifts and grants$2,471
VIII-1h Total contributions, gifts and grants$312,155
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $22,000$22,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,526$4,526
VIII-12 Total revenueRelated to mission $4,526 · Excluded from tax $22,000$338,681
Part IX · Statement of functional expenses $292,004 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $48,000$48,000
IX-7 Other salaries and wagesPrograms $140,006 · Management $38,507$178,513
IX-11g Other fees for servicesPrograms $2,229 · Management $6,510$8,739
IX-13 Office expensesPrograms $8,381 · Management $4,933$13,314
IX-16 OccupancyPrograms $12$12
IX-22 Depreciation, depletion and amortizationPrograms $30,105$30,105
IX-23 InsurancePrograms $6,541$6,541
IX-24 Other expenses (24a–d)Programs $4,667 · Management $2,113$6,780
IX-25 Total functional expensesPrograms $239,941 · Management $52,063 · Fundraising $0$292,004
Part X · Balance sheet $141,241 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $44,379$64,409
X-4 Accounts receivableStart of year $1,200$40,018
X-10c Land, buildings and equipment, netStart of year $29,319$36,814
X-16 Total assetsStart of year $74,898$141,241
X-17 Accounts payable and accrued expensesStart of year $1,630$6,185
X-26 Total liabilitiesStart of year $1,630$6,185
X-27 Net assets without donor restrictionsStart of year $50,025$96,230
X-28 Net assets with donor restrictionsStart of year $23,243$38,826
X-32 Total net assets or fund balancesStart of year $73,268$135,056
X-33 Total liabilities and net assetsStart of year $74,898$141,241
Part XI · Reconciliation of net assets $135,056 net assets at year end
XI-1 Total revenue$338,681
XI-2 Total expenses$292,004
XI-3 Revenue less expenses$46,677
XI-4 Net assets at start of year$73,268
XI-9 Other changes in net assets$15,111
XI-10 Net assets at end of year$135,056

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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