2025-10-27T19:05:52-07:00 2024-12-31 990 2024-01-01 061378847 WALLINGFORD PUBLIC ACCESS ASSOCIATION INC WALL 2032949722 28 S Orchard Street Wallingford CT 06492 Susan Huizenga Executive Director 2032945793 2025-10-02 1 2024 2025-03-06 01:10:19Z WPAA-TV and Community Media Center WALLINGFORD PUBLIC ACCESS ASSOCIATION INC 28 S Orchard St Wallingford CT 06492 133558 0 X http://wpaa.tv/ X 1993 CT Mission: To provide a brave, safe, creative space for a diversity of expression within our community of Wallingford, CT, and beyond, with media tools and space for media creation and distribution, inclusive of story performance, advocacy, concurrent with a public art gallery integrated throughout the building on related themes. Bylaws: for the purpose of empowering the people of Wallingford and beyond to uplift the community through story, conversation, and content creation by operating a community centric, digital media center and public art gallery. Goal: To operate a community based media center, inclusive of a television studio with community meetings, a performance space, and a gallery 9 0 7 65 0 0 198080 132652 0 0 1304 906 0 0 199384 133558 0 0 0 0 30686 49250 0 0 0 135972 65996 166658 115246 32726 18312 405139 492156 0 0 405139 492156 Mission: To provide a brave, safe, creative space for a diversity of expression within our community of Wallingford, CT, and beyond, with media tools and space for media creation and distribution, inclusive of story performance, advocacy, concurrent with a public art gallery integrated throughout the building on related themes. Bylaws: for the purpose of empowering the people of Wallingford and beyond to uplift the community through story, conversation, and content creation by operating a community centric, digital media center and public art gallery. Goal: To operate a community-based media center, inclusive of a television studio with community meetings, a performance space, and a gallery 0 0 6486 0 Facility and technology upgrades for content creation: In 2024, the organization completed the PEGPETIA technology infrastructure project designed to enhance program delivery and data management. The total cost of the project was $43,218, consisting of $36,732 in capital expenditures for equipment and system hardware, which were capitalized and will be depreciated over five years, and $6,486 in software and implementation expenses recorded as current-year program expenses. 10963 0 Make TV activities, staff support for volunteer producers, youth training and distribution fees: The organization expanded its outreach and educational efforts through events, public signage, and professional development activities for staff and volunteers. Community programs included public art exhibits, training opportunities, and events to strengthen partnerships and visibility. These activities enhanced engagement with diverse audiences and supported continued learning within the organization. 4530 0 The organization supported literacy and creative expression by publishing and promoting community-authored books. Activities included printing, distribution, and marketing efforts that celebrate local voices and foster a culture of reading and storytelling. 45527 0 0 Support activities to maintain a 7-day-a-week operation that provides 24/7 public access program distribution accounts for the 4th accomplishment. Total program service expenses for these activities included staff and building management, and depreciation of 2023 & 2024 equipment and overhead 45527 0 0 67506 1 1 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 7 1 0 0 0 0 0 0 0 0 X 9 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 CT X Tatyannah Haynes 2038922737 28 S Orchard Street Wallingford CT 06492 X Curt Huizenga Board Member 6 0 X 0 0 0 Jeff Kohan Board Member 1 0 X 0 0 0 Ben Negron Board Member 2 0 X 0 0 0 Herb Jackson President 2 0 X 0 0 0 Cassandra Allen Vice President 2.5 0 X 0 0 0 James S Stavris Treasurer 3 0 X 0 0 0 Elaine Gaffney Secretary 2.5 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50197 82455 0 132652 0 906 906 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 133558 906 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 38647 38647 0 0 0 0 47 47 10556 10556 0 0 0 0 4325 4325 0 0 0 0 0 0 1361 1361 892 892 8681 8681 0 0 8432 8432 0 0 0 0 251 251 0 0 0 0 36239 36239 5815 5815 115246 67506 47740 0 X 69515 21748 10265 25347 0 0 0 0 0 0 0 0 0 0 0 0 0 0 327563 36239 214569 291324 110790 153737 0 0 0 0 0 0 405139 492156 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 405139 489686 0 2470 405139 492156 405139 492156 X 18312 0 0 0 68705 X 0 0 0 X 96743 84123 161128 198980 132652 673626 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8000 8000 96743 84123 161128 198980 140652 681626 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 681626 117 157 215 1304 906 2699 0 0 0 0 0 0 117 157 215 1304 906 2699 0 0 0 0 0 0 0 0 0 0 0 0 96860 84280 161343 200284 141558 684325 0.99606 0.9962 0.00394 0 X Schedule A, Part I, Line 5 Summer youth employment program places 6 youth for 6 weeks, 19 hrs week minimum wage for OJT. Workforce alliance grant processed through town of Walingford Youth & Social Services: Value $8,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90324 0 0 0 0 0 88737 0 1 1 0 0 X 0 0 15000 0 0 0 0 15000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 44526 0 44526 110853 0 4439 106414 59458 0 9255 50203 35516 0 7103 28413 77210 0 15442 61768 291324 Schedule D, Part III, Line 1 The Nelson Carty Ford Memorial Art collection includes commissioned work, gifts, and loaned items that collectively can be classified as social action art. The themes align with the organization's purpose to uplift stories that people are passionate about, such as the health of the planet, civil rights, women's issues, and mental health, as well as explore the intersection between art and technology. The Organization maintains this collection consisting primarily of community-based works and media-related art that reflect the themes of communication, creativity, and cultural education central to its mission. The collection supports the Organization's purpose of fostering public engagement, creative expression, and education through exhibitions and related programs accessible to the community. The collection is held for public exhibition and educational purposes and is preserved, protected, and cared for as part of the Organization's commitment to public service. In accordance with the Organization's policy and the provisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 958-360, Accounting for Collections (formerly SFAS No. 116), the collection has not been capitalized in the accompanying financial statements. Items in the collection are not held for financial gain or investment purposes. Expenditures related to acquisition, conservation, or exhibition are expensed as incurred. Any proceeds from the sale or deaccession of collection items, if applicable, are restricted to the acquisition or direct care of other items in the collection. Schedule D, Part III, Line 4 Nelson Carty Ford Memorial Exhibit includes social action art pieces related to advocacy for underrepresented voices and issues such as civil rights, humanitarian aid, health of the planet, women, mental health, and the intersection of art and technology in story. Streetshotz and the public mural, Hercules, have been featured in video stories. Most pieces are on loan. A few are functional and are commissioned to amplify a story or support media making. Schedule D, Part V, Line 4 studioW Advocacy Fund at Community Foundation Greater New Haven will support the organization's purpose in response to a decline in its historic primary revenue source, cable TV subscriber fees. Established as a Designated Fund for the benefit of Wallingford Public Access Association, Inc. d/b/a WPAA-TV and Community Media Center (studioW). Should studioW cease to exist, this Fund will become a preference fund to support organizations in the Greater New Haven Area that empower creatives working in the public interest to uplift their community with arts and humanities projects (i.e. videos, murals, books, staged readings, and/or documentaries). Form 990, Header, Line A Supplemental Information - Depreciation Detail: Detailed depreciation calculations are maintained on Form 4562 and supporting schedules on file with the organization. These schedules substantiate the total 2024 depreciation expense of $36,239 reported in Part IX, Line 22 and the accumulated depreciation of $133,868 shown in Part X, Line 10b. Form 990, Part VI, Section A, Line 2 Volunteer Executive Director is wife of a Board Member. Form 990, Part VI, Section B, Line 11b Draft 990 and other Policy Documents are reviewed annually in October including 990 based on file deadline extension. Form 990, Part VI, Section B, Line 12c Conflicts of Interest are identified, if applicable, at annual meeting. Board members sign conflict of interest status when joining the board. Form 990, Part VI, Section B, Line 15 In 2014 a memorandum of understanding was entered into creating a uncompensated administrative role for executive director. Form 990, Part VI, Section C, Line 19 Transparency information is publicly available here https://wpaa.tv/sunshine/ and with the cable TV regulator by annual support review reporting on their website. Form 990, Part IX, Line 25 Part IX, Line 25 column management includes Accounting fees, Insurances, and all depreciation to more accurately reflect direct program costs in accomplishments. Form 990, Part X, Line 1 Part X - Cash and Savings: The organization held $21,748 in operating checking and $25,348 in savings accounts at year-end, as confirmed by December 31 bank statements. These balances are presented separately on Lines 1 and 2 and are not included in investments or fixed assets. Form 990, Part X, Line 10a Part X - Lines 10a-10b / Part IX - Line 22: Depreciation for the year ended December 31, 2024, totals $36,239 and includes building ($4,439), improvements ($9,255), prior equipment ($15,442), and new PEGPETIA equipment ($7,103). The total basis of depreciable assets at year-end was $289,033 with accumulated depreciation of $133,868. The decrease from prior years reflects the conclusion of shorter-life assets placed in service before 2018 and the addition of new PEGPETIA-funded assets in 2024. Form 990, Part X, Line 10c The Organization capitalizes land, buildings, improvements, and qualifying equipment at cost. Land is not depreciated. Buildings and improvements are depreciated using the straight-line method over their estimated useful lives. Equipment is depreciated on a straight-line basis over five years. In 2023, PEGPETIA-funded technology and facility upgrades were partially capitalized. Hardware, fixtures, and other tangible assets totaling $35,516 are depreciated over five years. Software and short-term digital licenses totaling $6,496 were expensed as incurred. Total 2024 depreciation expense was approximately $20,797, consisting of $4,439 for the building, $9,255 for improvements, and $7,103 for PEGPETIA equipment. Accumulated depreciation is reflected in the Statement of Financial Position Form 990, Part XI, Line 4 Part XI - Line 4 (Capital for Change Investment): During 2024 the organization increased its impact investment in Capital for Change from $30,000 to $65,000, an additional $35,000 funded from board-designated cash reserves. The investment is recorded at cost and reported on Part X Line 12 (Investments - Other). This change is reflected as an adjustment to net assets on Part XI Line 4. Form 990, Part XI, Line 5 Part XI - Line 5: The organization reported a change in the fair value of its investment fund ("Freeman's Purse Fund") held at The Community Foundation. For the year ended December 31, 2024, the fund experienced an unrealized market value decrease of $1,587, which is reflected as a reduction in net assets on Line 5. This change does not affect the organization's revenues or expenses and corresponds to the year-end valuation difference provided by the Foundation. Form 990, Part XI, Line 9 Part XI, Line 9 - Other Changes in Net Assets or Fund Balances Line 9 reflects non-operating changes in net assets totaling $68,705. These changes include: $36,732 of capital additions for the PEGPETIA equipment purchase, which was capitalized and will be depreciated over five years; and $33,413 representing the net increase in program-related investments, including additional funding for Capital for Change and loss in Freeman's Purse Fund. Together, these adjustments reconcile the beginning net assets of $405,139 and current-year operating increase of $18,312 to the year-end net assets of $492,156, consistent with Part X, Line 32 (Column B). Schedule B, Part I REGARDING SCHEDULE B - SCHEDULE OF CONTRIBUTORS: THE GRANTS FROM CABLE SUBSCRIBERS IS INCOME RECEIVED FROM COMCAST AND FRONTIER COMMUNICATIONS. THE PUBLIC UTILITIES REGULATORY AUTHORITY, FORMERLY CALLED THE DEPARTMENT OF PUBLIC UTILITY CONTROL, IN THE STATE OF CONNECTICUT REQUIRES A PORTION OF THE CABLE BILL FUND THE OPERATION OF NON-PROFIT PUBLIC ACCESS STATIONS. IN EFFECT ALL OF THE CABLE SUBSCRIBERS IN WALLINGFORD, CT ARE DONORS TO THE WALLINGFORD PUBLIC ACCESS ASSOCIATION, INC The organization transitioned accounting software from QuickBooks to Aplos and Gusto in 2025. Form 8868 for an extension was approved for Nov 15, 2025 due date. In the new process, the initial submission was via paper. The IRS received and returned that submission on June 9, 2025, and Sept 5, 2025, LTR 2695C directing us to e-file with an approved vendor. Determination of an approved vendor that could support our situation was pursued.