WESTWOOD MEDIA CENTER INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WESTWOOD MEDIA CENTER INC (EIN 26-2158698)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-03-24
IRS object ID: 201220849349300802
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-03-24T08:30:06-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	042088368	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GRAY GRAY & GRAY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	34 SOUTHWEST PARK	AddressLine1
City	WESTWOOD	City
State	MA	State
ZIP Code	020901548	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	262158698	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WESTWOOD COMMUNITY ACCESS TELEVISION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	7812238400	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	78 LOCUST DRIVE	AddressLine1
City	WESTWOOD	City
State	MA	State
ZIP Code	02090	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MEL BERNSTEIN	Name
Title	TREASURER	Title
Phone	7812799500	Phone
Date Signed	2012-03-21	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JEFFREY P FOLEY	Name
PTIN	P01473810	PTIN
Phone	7814070300	Phone
Date Prepared	2012-03-21	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOHN CRAINE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	50 BLUE HILL DRIVE	AddressLine1
City	WESTWOOD	City
State	MA	State
ZIP Code	02128	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	293350	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Type Of Organization Association	X	TypeOfOrganizationAssociation
Year Formation	2008	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	THE MISSION OF WESTCAT IS TO PROMOTE AND ENHANCE COMMUNITY ACCESS TELEVISION CONTENT TO WESTWOOD RESIDENTS VIA CABLE AND ONLINE CHANNELS IN ORDER TO SUPPORT AN INFORMED AND ACTIVE CITIZENRY, INCREASE THE TRANSPARENCY AND QUALITY OF CIVIC DECISION MAKING, DEEPEN UNDERSTANDING OF LOCAL ISSUES OF IMPORTANCE AND PROMOTE CIVILITY IN PUBLIC DIALOGUE, WHILE RESPECTING THE RIGHTS TO FREE SPEECH AND CREATIVE EXPRESSION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	1	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	288705	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	0	InvestmentIncomePriorYear
Investment Income Current Year	4645	InvestmentIncomeCurrentYear
Other Revenue Prior Year	2221	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	2221	TotalRevenuePriorYear
Total Revenue Current Year	293350	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	13002	SalariesEtcPriorYear
Salaries Etc Current Year	39368	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	11420	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	10810	OtherExpensePriorYear
Other Expenses Current Year	29886	OtherExpensesCurrentYear
Total Expenses Prior Year	35232	TotalExpensesPriorYear
Total Expenses Current Year	69254	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-33011	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	224096	RevenuesLessExpensesCY
Total Assets BOY	431685	TotalAssetsBOY
Total Assets EOY	655781	TotalAssetsEOY
Total Liabilities BOY	0	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	431685	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	655781	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE MISSION OF WESTCAT IS TO PROMOTE AND ENHANCE COMMUNITY ACCESS TELEVISION CONTENT TO WESTWOOD RESIDENTS VIA CABLE AND ONLINE CHANNELS IN ORDER TO SUPPORT AN INFORMED AND ACTIVE CITIZENRY, INCREASE THE TRANSPARENCY AND QUALITY OF CIVIC DECISION MAKING, DEEPEN UNDERSTANDING OF LOCAL ISSUES OF IMPORTANCE AND PROMOTE CIVILITY IN PUBLIC DIALOGUE, WHILE RESPECTING THE RIGHTS TO FREE SPEECH AND CREATIVE EXPRESSION.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	69254	Expense
Revenue	288705	Revenue
Description	PROVIDE COMMUNITY ACCESS TELEVISION TO RESIDENTS	Description
Total Program Service Expense	69254	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	1	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MEL BERNSTEIN	NamePerson
Telephone Number	7812789800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	78 LOCUST DRIVE	AddressLine1
City	WESTWOOD	City
State	MA	State
ZIP Code	02090	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
DAVID ATKINS
CLERK	10.00	X	0	0	0
WILLIAM D KICKHAM
DIRECTOR	10.00	X	0	0	0
PAUL MEREDITH
DIRECTOR	10.00	X	0	0	0
ROBERT LYONS
DIRECTOR	10.00	X	0	0	0
GREG AGNEW
DIRECTOR	10.00	X	0	0	0
JOHN CRAINE
PRESIDENT	10.00		0	0	0	X
MEL BERNSTEIN
TREASURER	10.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	288705	AllOtherContributions
Total Contributions	288705	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4645	TotalRevenueColumn
Exclusion	$4,645	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	293350	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$4,645	ExclusionAmount

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	34616	Total
Management And General	34616	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4752	Total
Management And General	4752	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	13330	Total
Management And General	13330	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9902	Total
Management And General	9902	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	44	Total
Management And General	44	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6610	Total
Management And General	6610	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	69254	Total
Program Services	0	ProgramServices
Management And General	69254	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	275106	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	375844	BOY
EOY	331445	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	66097	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	16867	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	55841	BOY
EOY	49230	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	431685	BOY
EOY	655781	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	431685	BOY
EOY	655781	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	431685	BOY
EOY	655781	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	431685	BOY
EOY	655781	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	224096	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	0	FSAudited
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	417537	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	51117	CurrentTaxYearMinus2Years
Current Tax Year	288705	CurrentTaxYear
Total	757359	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	417537	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	51117	CurrentTaxYearMinus2Years
Current Tax Year	288705	CurrentTaxYear
Total	757359	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	757359	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	2963	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4870	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2221	CurrentTaxYearMinus1Year
Current Tax Year	4645	CurrentTaxYear
Total	14699	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	2963	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4870	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2221	CurrentTaxYearMinus1Year
Current Tax Year	4645	CurrentTaxYear
Total	14699	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	420500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	55987	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2221	CurrentTaxYearMinus1Year
Current Tax Year	293350	CurrentTaxYear
Total	772058	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.98100	PublicSupportPercentage509
Investment Income Percentage	0.01900	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	66097	OtherCostOrOtherBasis
Depreciation	16867	Depreciation
Book Value	49230	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	49230	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11	FORM 990, PART VI, SECTION B, LINE 11: THE BOARD RETAINS THE SERVICES OF AN INDEPENDENT CPA FIRM TO REVIEW THE ORGANIZATION'S FORM 990 BEFORE IT'S FILED WITH THE IRS. THE FIRM MEETS ANNUALLY WITH THE AUDIT COMMITTEE TO DISCUSS ITS FINANCIAL STATEMENTS AND FEDERAL TAX RETURN. COPIES OF THE FORM 990 AND ALL RELATED SCHEDULES ARE PROVIDED TO THE BOARD BEFORE IT IS FILED.
FORM 990, PART VI, SECTION C, LINE 19	FORM 990, PART VI, SECTION C, LINE 19: WESTWOOD COMMUNITY ACCESS TELEVISION PROVIDES COPIES OF ITS ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.