Annual Report - 2013 •
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TELEVISION of SALINA
Community Access Television of Salina
2014 Annual Report
215 N. 9th P. 0. Box 645
Salina, KS 67402-645
785-823-2500
0 www.salinatv.org
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Community Access Television of Salina,
416 Inc.
215 N. 9th P. O. Box 645
Q Salina, KS 67402-0645
785-823-2500
TELEVISION oF SALINA www.salinatv.org
Board of Directors
Chair February 2014
Linda Smith Dear Members, Independent Producers, and Volunteers,
Vice Chair Welcome to the 2013 Annual meeting. We are pleased
Michael Lamia to give you an overview of the services, programing, and
financials, which made up our year.
Secretary
Carol Clark This year the goals for Community Access Television are
to increase community involvement, members,
Treasurer volunteers, sponsors, and programs. This will be
Ed Baldwin achieved through various methods: creating new
programs developed to engage community members,
• Mike Wilson outreach to organizations, schools, non-profits and
Doug Kempton businesses. In addition creating local partnerships.
Jung Oh
We want to go back to our roots. Community Access
Executive Director Television was originally designed to help people in
Salina and Saline County to get a message out to
Marine Rhein
community.
This is an exciting year of hope and change at
Staff Community Access Television!
Operation Manger Sincerely,
Aaron Carter
Marnie Rhein
Office Manger
Donna Lawson-Hams
Production Assistant MISSION STATEMENT
James "Cash" Curti
Access Television of Salina is a leading public access media
center that enables a vibrant and diverse community to
express its creativity, explain its ideas, share its cultures and
• foster the individual's right to freedom of speech. Access TV
supports and creates community-driven media through
education, production resources and distribution on cable
television and the Web.
L.
• •
• — 2013 PROGRAMMING NUMBERS
mom
- Total shows on both channels
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Combined: 584
I .... J
i `� - Community Access Channel 20: 192
' �"`' I • a Public Access Channel 21: 392
I � r Arts/ Entertainments: 27
1-' r Children: 6
�a�� EDU Meeting: 34
Educational: 6
General: 190
GOV Local: 7
GOV Meeting: 156
NUMBERS OF CLASSES GOV Other: 7
Health/ Fitness: 9
• ORIENTATION TO COMMUNITY ACCESS TV: 30 Political: 13
• CAMERA: 25 Promo: 29
• EDITING: 20 PSA: 13
• TRICASTER: 5 Religious: 148
• STUDIO: 12 Sports: 15
2013 Members: 143 ill
• ancial Highlights
ese are preliminary financials from the 2013 fiscal year. To obtain financial statement for Community Access
Television, for the year ending December 31, 2013, contact the office at 785-823-2500 or via email at
mrhein @salinatv.org.
Condense Balance Sheet 12-31-2013 Revenue & Expense
Assets Where we got Our Dollar:
Cash Petty $ 109.07 City/ County revenue $ 231,762.14
Cash-Sunflower Operating $41,942.36 Production Service $ 1,837.50
Cash-Sunflower MM $44,979.89 Membership, Sponsorship
& Monetary Contribution $ 3,697.07
Investment $ 51.12
Total Asset $87,031.32 Merchandise Sales $ 81.83
Total Revenue $237,429.66
Liabilities & Net Asset How we spend our Dollars
Employee Payable $ 1393.77
Unrestricted $85.637.55 Personnel $169,266.72
Total Liabilities & Operating $ 30,787.53
Net Assets $87,031.32 Office $ 14,401.42
Outreach $ 15,754.67
Production $ 34,606.76
• Professional Service S 21,824.25
Increase (Decrease) in
Unrestricted Net Assets $(49,211.74)
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COMMUNITY ACCESS TELEVISION OF SALINA, INC.
Salina, Kansas
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FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT
December 31, 2013 and 2012
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CLUBINE AND RETTELE, CHARTERED
CERTIFIED PUBLIC ACCOUNTANTS
SALINA, KANSAS
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COMMUNITY ACCESS TELEVISION OF SALINA, INC.
Salina, Kansas
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INDEX•
1 Page
INDEPENDENT AUDITORS' REPORT 1
STATEMENTS OF ASSETS, LIABILITIES AND NET ASSETS -
MODIFIED CASH BASIS - Exhibit I 2
I STATEMENTS OF REVENUES, EXPENSES AND OTHER CHANGES
IN NET ASSETS - MODIFIED CASH BASIS - Exhibit II 3
STATEMENTS OF CASH FLOWS - MODIFIED CASH BASIS - Exhibit III 4
ISTATEMENTS OF FUNCTIONAL EXPENSES —MODIFIED CASH BASIS— Exhibit IV 5
NOTES TO THE FINANCIAL STATEMENTS 6-7
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CLUBINE INDEPENDENT AUDITORS' REPORT
.i Tr L To: The Board of Directors
I CHARTERED Community Access Television of Salina, Inc.
Certified Public Accountants We have audited the accompanying financial statements - modified cash basis of •
Community Access Television of Salina, Inc. (a nonprofit organization), which comprise the
1 statements of assets, liabilities and net assets— modified cash basis as of December 31,
" 2013 and 2012, and the related statements of revenues, expenses and other changes in
I rg • net assets— modified cash basis, cash flows— modified cash basis, and functional
expenses—modified cash basis, for the years then ended and the related notes to the
financial statements.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
Robert I. Clubine,CPA statements in accordance with the modified cash basis of accounting which is an other
David A. ,CPA comprehensive basis of accounting other than accounting principles generally accepted in
Jay D. Langley,CPA, CGMA
Jon K. Bell,CPA the United States of America; this includes the design, implementation, and maintenance
1 . Leslie M. Corbett,CPA of internal control relevant to the preparation and fair presentation of financial statements
Stacy J.Osner,CPA that are free from material misstatement, whether due to fraud or error.
Marti K. Fox, CPA Auditors' Responsibility
Linda A.Svelter,CPA Our responsibility is to express an opinion on these financial statements based on our
Valerie K. Linenberger,CPA
Johnna R.Vosseller, CPA audit. We conducted our audit in accordance with auditing standards generally accepted in
the United States of America. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material
misstatement.
1 An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditors'
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
entity's internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements. ,
1 We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinion.
1 Opinion
218 South Santa Fe In our opinion, the financial statements referred to above present fairly, in all material
P.O. Box 2267 respects, the financial position of Communit y Access Television of Salina, Inc. as of
1 Salina, Kansas
67402-2267 p p December 31, 2013 and 2012, and the changes in its net assets and cash flows for the
years then ended, in conformity with the modified cash basis of accounting.
Salina Other Matter
785/825-5479 As described in Note 2, these financial statements were prepared on the modified cash
Salina Fax
785/825-2446 basis of accounting. This basis is a comprehensive basis of accounting other than
785
generally accepted accounting principles.
Ellsworth
785/472 3915 CLUBINE AND RETTELE, CHARTERED /,�
Ellsworth Fax �Q / r/ u'KV`f _/
785/472-5478 ��( G{ /1 iaa'j`(� a--t (/l
May 15, 2014
Salina, Kansas
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COMMUNITY ACCESS TELEVISION OF SALINA, INC.
Salina, Kansas
Exhibit I
STATEMENTS OF ASSETS, LIABILITIES AND NET ASSETS
1 MODIFIED CASH BASIS
December 31, 2013 and 2012
ASSETS
I 2013 2012
Current Assets
Cash in bank $ 87,031 $ 136,639
Donated facilities, current portion 81,800 84,300
Total Current Assets 168,831 220,939
1 Property and Equipment, at cost
Building improvements 186,103 186,103
Equipment 397,050 371,140
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583,153 557,243
Deduct-Accumulated depreciation (453,623) (421,012)
Total Property and Equipment 129,530 136,231
Other Assets
Donated facilities, less current portion - 81,800
1 Total $ 298,361 $ 438,970
LIABILITIES AND NET ASSETS
Current Liabilities
Accrued payroll taxes and withholdings $ 1,393 $ 1,790
1 Net Assets
Unrestricted 215,168 271,080
1 Temporarily restricted - . 81,800 166,100
Total Net Assets 296,968 437,180
1 Total $ 298,361 $ 438,970
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See accompanying notes which are an integral part
of the financial statements.
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COMMUNITY ACCESS TELEVISION OF SALINA, INC.
I Salina, Kansas
Exhibit II •
STATEMENTS OF REVENUES, EXPENSES AND OTHER CHANGES
IN NET ASSETS-MODIFIED CASH BASIS
I For the Years Ended December 31, 2013 and 2012
Changes in Unrestricted Net Assets
Revenue and Reclassifications 2013 2012
I Revenue
City ordinance $ 230,022 $ 236,510
County revenue 1,740 14,700
Contributions 3,452 1,355
I Merchandise/Duplication 81 255
Membership/Sponsorship 245 680
Interest 51 830
I Production services, Underwriting 1,170 3,484
Government meeting reimbursement 668 2,750
Donated facilities 5,400 1,900
Loss on disposal of equipment - (14,843)
ITotal Revenue 242,829 247,621
Net Assets Released From Restrictions
I Satisfaction of facility usage restriction
Total Re 84,300 87,700
Revenue and Reclassifications 327,129 335,321
Program Expenses
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I Accounting 8,065 7,840
Legal 200
Office supplies 6,335 8,341
I Postage and mailing 982 641
Printing 2,116 739
Repairs and maintenance 8,994 22,940
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Production supplies 11,158 10,088
Telephone and cable 5,178 3,170
Dues and publications 1,503 1,726
Bank fees 551 924
I Community relations 12,747 6,024
Advertising 18,571 3,869
Contract Labor 7,013 4,500
Wages 136,738 134,716
I Payroll taxes 12,708 12,539
Retirement plan 2,383 2,884
Health insurance 10,425 5,360
Staff development 844 3,118
I Underwriting usage • - 612
Insurance 13,759 19,846
Travel and recruitment 660 2,364
I Depreciation 32,611 27,427
Donated facilities rent 89,700 89,600
Total Program Expenses 383,041 369,468
I Total Changes in Unrestricted Net Assets (55,912) (34,147)
Changes in Temporarily Restricted Net Assets
Net assets released from restrictions (84,300) (87,700)
I Change in Net Assets (140,212) (121,847)
Net Assets at Beginning of Year 437,180 559,027
I Net Assets at End of Year $ 296,968 $ 437,180
See accompanying notes which are an integral part
of the financial statements.
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COMMUNITY ACCESS TELEVISION OF SALINA, INC.
1 Salina, Kansas
Exhibit III
STATEMENTS OF CASH FLOWS
MODIFIED CASH BASIS
IFor the Years Ended December 31, 2013 and 2012
2013 2012
Cash Flows From Operating Activities
Cash received from cable contracts and others $ 237,378 $ 259,734
I Interest received 51 830
Cash paid to suppliers and others (261,127) (254,068)
- Net Cash (Used) Provided by Operating Activities (23,698) 6,496
1 Net Cash Used by Investing Activities
Purchase of property and equipment (25,910) (95,896)
Net Decrease in Cash (49,608) (89,400)
Cash at Beginning of Year 136,639 226,039
1 Cash at End of Year $ 87,031 $ 136,639
I RECONCILIATION OF DECREASE IN NET ASSETS TO
NET CASH (USED) PROVIDED BY OPERATING ACTIVITIES
Decrease in Net Assets $ (140,212) $ (121,847)
IAdjustments to reconcile decrease in net assets
to net cash (used) provided by operating activities
I Depreciation 32,611 27,427
Decrease in donated facilities 84,300 87,700
Decrease in accrued payroll taxes and withholdings (397) (1,627)
I Loss on disposal of equipment -
116,514 14,843
Total Adjustments 4 128,343
1 Net Cash (Used) Provided by Operating Activities $ (23,698) $ 6,496
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1 See accompanying notes which are an integral part
of the financial statements.
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COMMUNITY ACCESS TELEVISION OF SALINA, INC.
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
December 31, 2013 and 2012
1. Nature of Activities:
1 Community Access Television of Salina, Inc. was organized as a Kansas not-for-profit corporation with exempt
status under Internal Revenue Code Section 501(c)(3) on April 15, 1991. The organization operates cable
television channels to distribute noncommercial, educational, community-based media programs and information
to local citizens and provides equipment and technical knowledge for local citizens who produce the programs.
2. Significant Accounting Policies: •
1 A. The accounting records are maintained and the financial statements prepared on the modified cash basis of
accounting. Under the cash basis, receipts are recognized when collected and disbursements are
recognized when paid rather than when incurred. This method is modified to include a provision for
depreciation of property and equipment and for accrued payroll taxes.
B. For the purposes of the Statements of Cash Flows- Modified Cash Basis, cash equivalents include bank
checking accounts and a money market account.
1 C. Property and equipment are recorded at cost. Depreciation is determined using•the straight-line method over
estimated lives of 5 to 15 years. Expenditures resulting in an asset having an estimated useful life that
extends beyond the year of acquisition and a cost greater than $500 are capitalized.
D. The preparation of financial statements in conformity with the modified cash basis of accounting requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the financial statements and reported
amounts of revenues and expenses during the reporting period. Actual results could differ from those
estimates.
E. Non-direct response advertising and marketing costs are charged to expense when incurred.
3. City of Salina Contract:
1 A contract with the City of Salina dated April 2, 2007, provided for funds to be paid to Community Access
Television of Salina, Inc. in exchange for providing the services in Note 1. The agreement term commenced April
4, 2007 and terminated December 31, 2011. A new contract was signed November 28, 2011, with a term
commencing January 1, 2012, and ending December 31, 2014. The contract may be renewed by mutual
agreement for additional three year periods. The organization must submit a letter of intent requesting renewal by
July 1st of the last year of the contract term. The City of Salina must respond to the letter by October 1st if the City
intends to refuse to renew the agreement. The terms of the new contract are similar to those of the old contract.
Under the terms of the agreement, the City of Salina furnishes a building and utilities for the operations of
Community Access Television of Salina, Inc. The estimated fair rental value for the life of the new contract was
estimated to be $253,800, and was recognized as temporarily restricted revenue in 2011. In 2013 and 2012, the
revenue released from restrictions was $84,300 and $87,700, respectively, and is shown as a reclassification.
The expense for the years ended 2013 and 2012 of$89,700 and $89,600, respectively, is shown under the
caption "Donated Facilities" on the Statement of Revenues, Expenses and Other-Changes in Net Assets -
Modified Cash Basis, in accordance with FASB ASC 958-605, Revenue Recognition. The $5,400 difference for
2013 and $1,900 difference for 2012 represents the discounted portion of donated facilities not recognized in
I 2011.
The City of Salina maintains a security interest in all assets and upon termination of the agreement, all real estate,
equipment, deposit accounts or other assets become the property of the City of Salina.
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4. City of Salina Revenue:
Revenues from the city ordinance represent a percentage of fees paid to the City of Salina by the cable
franchisee. These are remitted quarterly to Community Access Television of Salina, Inc. The fourth quarter
payment for 2013 of$56,628, and 2012 of$56,819, was not payable until after year-end.
1 From time to time, additional funds may be provided by the City of Salina for equipment purchases at the request
of Community Access Television of Salina, Inc. This revenue is recorded under the caption "City equipment
reserve"when received. In 2013 and 2012, no such funds were received.
All of the revenues from.the City of Salina are subject to the perpetuity of the contract mentioned in Note 2.
5. Compensated Absences:
Certain employees of the organization are entitled to paid vacation and sick days depending on various factors
which can be carried over to following years up to certain limits. The liability for these compensated absences at
1 December 31, 2013 and 2012, is estimated to be $7,500 and $5,631, respectively. This estimated liability has not
been reflected in these financial statements.
6. Retirement Plan:
The organization sponsors a Simple IRA Plan for eligible employees which began January 1, 1999. Contributions
to the pension plan were$2,383 and $2,884 for the years ended December 31, 2013 and 2012, respectively.
7. Income Taxes - Uncertain Tax Positions:
The organization is exempt from federal income taxes under IRS Code Section 501(c)(3) except on net income
derived from unrelated business activities. The Organization believes that it has no reportable unrelated business
activities, and as such, does not have any uncertain tax positions that are material to the financial statements.
All required tax filings are up to date. Tax returns filed for years ending after December 31, 2010 are considered
open tax years and subject to examination by the IRS.
I 8. Subsequent Events:
Community Access Television of Salina, Inc.'s management has evaluated events and transactions occurring after
December 31, 2013 through May 15, 2014. The aforementioned date represents the date the financial statements
were available to be issued.
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