Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $180,058

• 3 · Investment income

  total $758,644 · excluded $758,644

• 7a · Gross sales of assets other than inventory

  securities $1,317,940 · other assets $289,075

• 7b · Less cost or other basis and sales expenses

  securities $469,829 · other assets $140,591

• 7c · Gain or loss

  securities $848,111 · other assets $148,484

• 7d · Net gain or loss

  total $996,595 · excluded $996,595

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,254,750 · program services $1,254,750

• 11f · Fees: investment management

  total $117,940 · management and general $117,940

• 11g · Fees: other

  total $4,703 · management and general $4,703

• 22 · Depreciation, depletion and amortization

  total $19,105 · management and general $19,105

• 24e · All other expenses

  total $18,059 · management and general $18,059

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $730,764 · end of year $350,425

• 3 · Pledges and grants receivable

  beginning of year $158,582 · end of year $126,632

• 10a · Land, buildings and equipment: cost or other basis

  $616,025

• 10b · Land, buildings and equipment: accumulated depreciation

  $348,448

• 10c · Land, buildings and equipment, net

  beginning of year $427,274 · end of year $267,577

• 11 · Investments: publicly traded securities

  beginning of year $21,855,934 · end of year $22,966,004

• 12 · Investments: other securities

  beginning of year $2,820,292 · end of year $2,793,679

• 15 · Other assets

  beginning of year $546,294 · end of year $780,620

• 17 · Accounts payable and accrued expenses

  beginning of year $601,147 · end of year $30,500

• 27 · Net assets without donor restrictions

  beginning of year $24,760,852 · end of year $25,922,747

• 28 · Net assets with donor restrictions

  beginning of year $1,177,141 · end of year $1,331,690

The filer's explanations (Part III)

PART I, LINE 4B

IN 2014, WESTERN NEW YORK PUBLIC BROADCASTING ASSOCIATION (A RELATED ORGANIZATION) ADOPTED A 457(F) AND 457(B) DEFERRED COMPENSATION PLAN AND SUBSEQUENTLY, ENTERED INTO A PARTICIPATION AGREEMENT WITH TOM CALDERONE, PRESIDENT AND CEO. IN THE CURRENT CALENDAR YEAR, THE ASSOCIATION CONTRIBUTED $31,800 TO THE 457(F) PLAN AND $22,500 TO THE 457(B) PLAN WHICH IS INCLUDED IN PART VII, SECTION A, COLUMN F AND SCHEDULE J, PART II, COLUMN C. IN 2014, THE ASSOCIATION ADOPTED A 457(F) DEFERRED COMPENSATION PLAN AND ENTERED INTO A PARTICIPATION AGREEMENT WITH NANCY A. HAMMOND, EXECUTIVE VICE PRESIDENT AND COO. IN THE CURRENT CALENDAR YEAR, THE ASSOCIATION CONTRIBUTED $17,000 TO THE 457(F) PLAN WHICH IS INCLUDED IN PART VII, SECTION A, COLUMN F AND SCHEDULE J, PART II, COLUMN C.