Berkeley Community Media FY2022 filing

Tax-deductible

Berkeley, CA501(c)(3)Arts & CultureEIN 94-3190674Revenue $270K in FY2022

On file with the IRSbetv.orgPo Box 2687, 94702-0687 · Berkeley, CATax-exempt since Apr 1994Publicly supported charity — 170(b)(1)(A)(vi)

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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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 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
$5K
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
$270K
-9% vs prior year
Spent
$289K
To programs
82%
Net assets
$133K
By yearFY2020–FY2025
Revenue
$270K
FY2022▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$339K
FY2021$296K
FY2022$270K
FY2023$309K
FY2024$421K
FY2025$340K
Expenses
$289K
FY2022▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$292K
FY2021$310K
FY2022$289K
FY2023$329K
FY2024$339K
FY2025$348K
Net assets
$133K
FY2022▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$135K
FY2021$152K
FY2022$133K
FY2023$112K
FY2024$194K
FY2025$175K

From the FY2022 Form 990 (year ending June 2022) · see the original

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You’re viewing the FY2022 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% · $237K 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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chair
$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.

Questions for Berkeley Community Media

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Provided by the organization

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1 program · $237K · in their own filed words · FY2021
01

Berkeley community medias 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.

$237Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$270K
Ln 12
Gifts and grantsLn 1h$248K
Fees for servicesLn 2g$22K
Money outPt IX
$289K
Ln 25
Programscol B$237K
Managementcol C$52K
Owns and owesPt X
$133K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$138K
LiabilitiesLn 26$5K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$248K
Government grantsLn 1e$231K
Fees for servicesLn 2g$22K
Total revenueLn 12$270K
Assets in detailPt X, end of year
CashLn 1$36K
Cash and savings togetherLn 1–2$36K
Land, buildings, equipmentLn 10c$40K
Total assetsLn 16$138K
LiabilitiesLn 26$5K
Net assetsLn 32$133K
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 FY22End FY22
Cash and savingsLn 1–2$49K$36K
Land, buildings, equipmentLn 10c$49K$40K
Total assetsLn 16$158K$138K
LiabilitiesLn 26$7K$5K
Net assetsLn 32$152K$133K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$222K$184K$38K
Accounting feesLn 11c$8K$8K
Office expensesLn 13$9K$6K$3K
Information technologyLn 14$7K$7K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$18K$18K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$13K$10K$3K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$289K$237K$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 Viewing $270K$289K−$19K$133K 990 PDF
FY2021 $296K$310K−$14K$152K 990 PDF
FY2020 $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 FY2022 990 (6 parts)
Part I · Summary $269,866 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $274,275$247,866
I-9 Program service revenuePrior year $22,000$22,000
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $296,275$269,866
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $224,906$222,042
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $85,552$66,771
I-18 Total expensesPrior year $310,458$288,813
I-19 Revenue less expensesPrior year −$14,183−$18,947
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $269,866 across 5 lines filed
VIII-1e Government grants$230,710
VIII-1f All other contributions, gifts and grants$17,156
VIII-1h Total contributions, gifts and grants$247,866
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $22,000$22,000
VIII-12 Total revenueRelated to mission $22,000 · Unrelated business $0 · Excluded from tax $0$269,866
Part IX · Statement of functional expenses $288,813 across 9 lines filed
IX-7 Other salaries and wagesPrograms $184,295 · Management $37,747$222,042
IX-11c Accounting feesManagement $7,978$7,978
IX-13 Office expensesPrograms $6,127 · Management $2,824$8,951
IX-14 Information technologyPrograms $7,451$7,451
IX-19 Conferences, conventions and meetingsPrograms $1,228$1,228
IX-22 Depreciation, depletion and amortizationPrograms $18,260$18,260
IX-23 InsurancePrograms $6,973$6,973
IX-24 Other expenses (24a–d)Programs $10,033 · Management $3,067$13,100
IX-24e All other expensesPrograms $2,830$2,830
IX-25 Total functional expensesPrograms $237,197 · Management $51,616 · Fundraising $0$288,813
Part X · Balance sheet $137,733 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $49,255$36,381
X-4 Accounts receivableStart of year $59,698$60,897
X-10c Land, buildings and equipment, netStart of year $49,216$40,455
X-16 Total assetsStart of year $158,169$137,733
X-17 Accounts payable and accrued expensesStart of year $6,667$5,178
X-26 Total liabilitiesStart of year $6,667$5,178
X-27 Net assets without donor restrictionsStart of year $138,985$124,768
X-28 Net assets with donor restrictionsStart of year $12,517$7,787
X-32 Total net assets or fund balancesStart of year $151,502$132,555
X-33 Total liabilities and net assetsStart of year $158,169$137,733
Part XI · Reconciliation of net assets $132,555 net assets at year end
XI-1 Total revenue$269,866
XI-2 Total expenses$288,813
XI-3 Revenue less expenses−$18,947
XI-4 Net assets at start of year$151,502
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$132,555

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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