Civic Intelligence

Actors' Equity Association Co Sandra Karas

990 • Fiscal year 2014 • EIN 13-0413995

Apr 01, 2013 to Mar 31, 2014 • Filed on Feb 16, 2015

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165 West 46th StreetNew York, NY 10036

(212) 869-8530

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.48x

Higher debt load relative to assets than 67% of similar nonprofits.

2014 filings • $50M-$100M nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

1.38x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • $50M-$100M nonprofits • Source year 2014

Net Margin

19th percentile

-3.9%

Higher net margin than 19% of similar nonprofits.

2014 filings • $50M-$100M nonprofits • Source year 2014

Top Officer Pay

49th percentile

$262,878

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2014 filings • $50M-$100M nonprofits • Source year 2014

Asset Growth

44th percentile

3.3%

Faster asset growth than 44% of similar nonprofits.

2014 filings • $50M-$100M nonprofits • Annualized from 2013 to 2014

Revenue Growth

59th percentile

7.8%

Faster revenue growth than 59% of similar nonprofits.

2014 filings • $50M-$100M nonprofits • Annualized from 2013 to 2014

Assets

Up

$54,856,596

Up $1,732,534 (+3.3%) from 2013

Net Assets

Up

$28,295,253

Up $4,027,945 (+17%) from 2013

Liabilities

Down

$26,561,343

Down $2,295,411 (-8.0%) from 2013

Revenue

Up

$19,286,375

Up $1,400,100 (+7.8%) from 2013

Expenses

Down

$20,041,521

Down $1,283,027 (-6.0%) from 2013

Net Income

Up

-$755,146

Up $2,683,127 (+78%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0Assets 2010: $45,458,581Liabilities 2010: $17,333,013Net Assets 2010: $28,125,5682010Assets 2011: $48,779,548Liabilities 2011: $18,872,044Net Assets 2011: $29,907,5042011Assets 2012: $48,695,588Liabilities 2012: $24,930,429Net Assets 2012: $23,765,1592012Assets 2013: $53,124,062Liabilities 2013: $28,856,754Net Assets 2013: $24,267,3082013Assets 2014: $54,856,596Liabilities 2014: $26,561,343Net Assets 2014: $28,295,2532014Assets 2015: $54,160,051Liabilities 2015: $29,779,755Net Assets 2015: $24,380,2962015Assets 2016: $51,802,138Liabilities 2016: $36,606,110Net Assets 2016: $15,196,0282016Assets 2017: $54,670,241Liabilities 2017: $33,829,350Net Assets 2017: $20,840,8912017Assets 2018: $57,266,392Liabilities 2018: $34,206,834Net Assets 2018: $23,059,5582018Assets 2019: $63,993,701Liabilities 2019: $42,917,256Net Assets 2019: $21,076,4452019Assets 2020: $66,350,727Liabilities 2020: $51,414,421Net Assets 2020: $14,936,3062020Assets 2021: $57,504,223Liabilities 2021: $32,472,109Net Assets 2021: $25,032,1142021Assets 2022: $64,029,496Liabilities 2022: $46,220,699Net Assets 2022: $17,808,7972022Assets 2023: $85,854,035Liabilities 2023: $56,004,078Net Assets 2023: $29,849,9572023Assets 2024: $87,727,764Liabilities 2024: $55,489,404Net Assets 2024: $32,238,3602024Assets 2025: $89,797,919Liabilities 2025: $56,661,730Net Assets 2025: $33,136,1892025

Highlighted filing

2014

Assets$54,856,596
Liabilities$26,561,343
Net Assets$28,295,253

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $18,337,9872010Expenses 2011: $17,974,3442011Expenses 2012: $23,274,6872012Revenue 2013: $17,886,275Expenses 2013: $21,324,548Net Income 2013: -$3,438,2732013Revenue 2014: $19,286,375Expenses 2014: $20,041,521Net Income 2014: -$755,1462014Revenue 2015: $19,509,873Expenses 2015: $21,157,945Net Income 2015: -$1,648,0722015Revenue 2016: $18,841,097Expenses 2016: $22,246,496Net Income 2016: -$3,405,3992016Revenue 2017: $19,456,613Expenses 2017: $22,780,264Net Income 2017: -$3,323,6512017Revenue 2018: $23,401,676Expenses 2018: $22,625,826Net Income 2018: $775,8502018Revenue 2019: $24,512,024Expenses 2019: $24,604,755Net Income 2019: -$92,7312019Revenue 2020: $25,973,473Expenses 2020: $25,170,485Net Income 2020: $802,9882020Revenue 2021: $12,930,689Expenses 2021: $21,225,986Net Income 2021: -$8,295,2972021Revenue 2022: $21,772,792Expenses 2022: $21,811,773Net Income 2022: -$38,9812022Revenue 2023: $29,442,478Expenses 2023: $27,763,194Net Income 2023: $1,679,2842023Revenue 2024: $23,771,298Expenses 2024: $29,247,317Net Income 2024: -$5,476,0192024Revenue 2025: $25,759,500Expenses 2025: $31,106,493Net Income 2025: -$5,346,9932025

Highlighted filing

2014

Revenue$19,286,375
Expenses$20,041,521
Net Income-$755,146
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Feb 16, 2015
Return Version
2013v4.0
Gross Receipts
$47,411,334
Mission and Program Overview

Mission

Actors' equity association, constituted as a voluntary association to advance, promote, foster and benefit all those connected with the art of the theatre and particularly the profession of acting and the conditions of persons engaged therein.

See schedule o.actors' equity association, constituted as a voluntary association to advance, promote, foster and benefit all those connected with the art of the theatre and particularly the profession of acting and the conditions of persons engaged therein.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$21,583,199$22,726,822▲ $1,143,623
Accounts Receivable$2,951,769$3,087,479▲ $135,710
Land, Buildings, and Equipment, Net$2,844,017$2,303,530▼ $540,487
Savings and Temporary Cash Investments$1,541,717$1,277,087▼ $264,630
Cash and Non-Interest-Bearing Accounts$645,543$989,602▲ $344,059
Total Assets$53,124,062$54,856,596▲ $1,732,534
Other Assets Total$23,557,817$24,472,076▲ $914,259
Liabilities
Other Liabilities$16,377,842$13,729,076▼ $2,648,766
Escrow Account Liability$9,730,559$10,633,259▲ $902,700
Accounts Payable and Accrued Expenses$2,635,793$2,055,778▼ $580,015
Deferred Revenue$112,560$143,230▲ $30,670
Total Liabilities$28,856,754$26,561,343▼ $2,295,411
Net Assets / Fund Balance
Unrestricted Net Assets$24,267,308$28,295,253▲ $4,027,945
Total Net Assets Fund Balance$24,267,308$28,295,253▲ $4,027,945
Total Liabilities and Net Assets / Fund Balance$53,124,062$54,856,596▲ $1,732,534

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,300,430$8,358,347$10,658,777
Other Land Buildings$3,100-$3,100
Other Assets Org$370,158--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary MccollExecutive DirectorFT$232,848$30,030$262,878
Christine ProvostAsst Executive Director CeFT$87,793$154,923$242,716
Steven DipaolaAssistant Executive DirectFT$184,233$45,841$230,074
Tom CarpenterAsst Executive Director EasternFT$178,763$25,133$203,896
Mary Lou WesterfieldAsst Executive Director WeFT$154,318$42,845$197,163
Maria SommaSpokespersonFT$128,405$35,506$163,911
Joseph De MicheleComptrollerFT$118,161$35,179$153,340
Joseph GarberAsst Executive Director WesternFT$115,553$34,454$150,007
Douglas BeebeDirector of Information TeFT$119,643$29,262$148,905

Board Members and Trustees

NameTitle
Nick WymanPresident
Paige Price1st Vice President
Rebecca Kim Jordan2nd Vice President
Ira Mont3rd Vice President
Dev KennedyCentral VP
Al BundonisCouncillor
Allyson TuckerCouncillor
Ariane DolanCouncillor
Bill BatemanCouncillor
Bob KnappCouncillor
Brian Myers CooperCouncillor
Christian D BolenderCouncillor
Christine Toy JohnsonCouncillor
Clarinda RossCouncillor
Craig a MeyerCouncillor
Cynthia MartyCouncillor
Dana IveyCouncillor
David GirolmoCouncillor
David SitlerCouncillor
Deborah Sharpe-taylorCouncillor
Diane NicoleCouncillor
Francis JueCouncillor
Gil RogersCouncillor
Gregory HirschCouncillor
Gregory NorthCouncillor
Heather LeeCouncillor
Ira DenmarkCouncillor
James LudwigCouncillor
James MoyeCouncillor
James T McdermottCouncillor
Jason a QuinnCouncillor
Jeanne LehmanCouncillor
Jeff ApplegateCouncillor
Jeff WilliamsCouncillor
Jennie FordCouncillor
Jennifer CodyCouncillor
Jennifer SmithCouncillor
Jess W Speaker IiiCouncillor
Joanne BortsCouncillor
Joe ZaloomCouncillor
John HerzogCouncillor
John M AtherlayCouncillor
Joseph RuskinCouncillor
Judy RiceCouncillor
Julia Breanetta SimpsonCouncillor
Kelly GroundCouncillor
Kevin McmahonCouncillor
Kim ArnettCouncillor
Kristen Beth WilliamsCouncillor
Kristine NevinsCouncillor
Larry CahnCouncillor
Linda CameronCouncillor
Linda TrossCouncillor
Lisa Dawn CaveCouncillor
Madeline FallonCouncillor
Malcom D EwenCouncillor
Margot MorelandCouncillor
Marjorie HorneCouncillor
Mark AldrichCouncillor
Mark David KaplanCouncillor
Maureen MooreCouncillor
Michael DotsonCouncillor
Michele LeeCouncillor
Nancy DalyCouncillor
Nancy SlusserCouncillor
Nicole FlenderCouncillor
Pat LoebCouncillor
Richard ShavzinCouncillor
Richard TopolCouncillor
Robin GammellCouncillor
Roger Preston SmithCouncillor
Ronald L BrownCouncillor
Ruth E KramerCouncillor
Scott EvansCouncillor
Scott WatanabeCouncillor
Stephen BogardusCouncillor
Stephen PawleyCouncillor
Tim JeromeCouncillor
Vernon WilletCouncillor
Wally DunnCouncillor
Melissa RobinetteEastern VP
Sandra KarasSecretary-treasurer
Dough CarfraeWestern VP

Highest Paid Contractors

ContractorServicesLocationCompensation
Perfect Printing SolutionsPrinting-$539,118
Lj Sheridian & CoBuilding Mgmt-$477,845
Broadpoint TechnologiesInformation Technology-$224,298
Ivci LLCInformation Technology-$219,224
Arthur J Gallagher Risk Management ServiInsurance-$173,296
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,737,151
Investment Income
$2,911,718
Other Revenue
$637,506
Change in Net Assets
$-755,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,997,415
Other Expenses$7,724,259
Grants and Similar Amounts Paid$72,525
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$6,253,336
Occupancy---$2,543,659
Other Employee Benefits---$2,246,730
Current Officers, Directors, Trustees, and Key Employees---$1,561,199
Pension Plan Contributions---$1,387,839
Depreciation Depletion---$900,094
Office Expenses---$655,325
Payroll Taxes---$548,311
Information Technology---$338,359
Benefits to Members---$247,322
Fees for Services Legal---$239,640
All Other Expenses---$197,246
Payments to Affiliates---$185,555
Conferences and Meetings---$179,375
Fees for Services Other---$178,249
Fees for Service Investment Mgmnt Fees---$172,410
Other Expenses---$152,573
Fees for Services Accounting---$136,947
Grants to Domestic Orgs---$72,525
Total Functional Expenses$0$0$0$20,041,521
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
13-1635251-501(c)(3)General Operating$20,000
13-3488203-501(c)(3)General Operating$20,000
13-3387786-501(c)(3)General Operating$15,000
13-1635251-501(c)(3)General Operating$10,000
13-1635251-501(c)(3)General Operating$7,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Postretirement Health Benefits$7,262,942
Accrued Pension Benefits$6,138,482
Deferred Severance Payable$327,652
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

See explanation for form 990, part vi, section a, line 7a below.

Form 990, Part VI, Section A, Line 7A

Active member - member who has completed payment of the initiation fee and attained full membership. Active members have the right to vote. Applicant member - member who has attained membership by paying at least $400 towards the initiation fee, within six months of applying, but has not completed payment of the initiation fee. Applicant members have the right to vote. Disney member - member who joined with eligibility from employment under the walt disney world contract and has paid the discounted disney initiation fee of $125. Disney members have the right to vote. Life member - special statue granted by council. Life members receive all the benefits of membership but do not pay basic dues or working dues. Life members have the right to vote. Reinstated member - member who has reinstated their membership from an inactive status. Reinstated members have the right to vote.

Form 990, Part VI, Section B, Line 11

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

The actors' equity association makes its governing documents available on its website. Financial statements are available upon request

Filing and Contact Details

Filer

EIN
13-0413995
Phone
2128698530

Signing Officer

Name
Sandra Karas
Title
Secretary-treasurer
Phone
2128698530
Signed
2015-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Mccoll
Formed
1913
Legal Domicile
Ny
Voting Board Members
83
Independent Board Members
83
Employees
231
Volunteers
800

Preparer

Preparer
Scott E Hallberg CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Organizing 117,246. Bad debt expense 80,000.

FORM 990, PART XI, LINE 9:

Appreciation in investments in llcs -156,245. Transfers of unrestriced net assets 894,000. Other postretirement changes 3,552,592.

Financial Statement Notes

PART IV, LINE 2B:

The association receives surety deposits from participating producers to ensure actors salary and benefits are paid for a certain period of time in case of producer default. Under these agreements, theatrical organizations have deposited cash with the association, primarily for actors' remuneration. The association has recorded liabilities equal to the deposited cash on hand.

PART X, LINE 2:

The association accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entitys financial statements and prescribe a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The association performed an evaluation of uncertain tax positions for the year ended march 31, 2014, and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status. As of march 31, 2014, the statute of limitations for tax years 2010 through 2012 remains open with the u.s. Federal jurisdiction and the various states and local jurisdictions in which the association files returns.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Equity in not-for-profit real estate title holding companies - accrual basi

PART XI, LINE 4B - OTHER ADJUSTMENTS:

RENTAL REVENUE

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Rental income reclassed to part viii

Raw XML AppendixShowing 400 of 1,284 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt9134454
IRS990/Form990PartVIISectionAGrp/PersonNm0ARIANE DOLAN
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK DAVID KAPLAN
IRS990/Form990PartVIISectionAGrp/PersonNm2MADELINE FALLON
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID GIROLMO
IRS990/Form990PartVIISectionAGrp/PersonNm4MALCOM D EWEN
IRS990/Form990PartVIISectionAGrp/PersonNm5BILL BATEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6JOANNE BORTS
IRS990/Form990PartVIISectionAGrp/PersonNm7RONALD L BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm8JENNIFER CODY
IRS990/Form990PartVIISectionAGrp/PersonNm9FRANCIS JUE
IRS990/Form990PartVIISectionAGrp/PersonNm10AL BUNDONIS
IRS990/Form990PartVIISectionAGrp/PersonNm11ROGER PRESTON SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm12JENNIFER SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm13ALLYSON TUCKER
IRS990/Form990PartVIISectionAGrp/PersonNm14JEFF WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm15STEPHEN BOGARDUS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.8$56.7$33.1$25.8$31.1$5.35
2024Detailed filing. Detailed filing data is available for this year.$87.7$55.5$32.2$23.8$29.2$5.48
2023Detailed filing. Detailed filing data is available for this year.$85.9$56.0$29.8$29.4$27.8$1.68
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$64.0$46.2$17.8$21.8$21.8$0.04
2021Detailed filing. Detailed filing data is available for this year.$57.5$32.5$25.0$12.9$21.2$8.30
2020Detailed filing. Detailed filing data is available for this year.$66.4$51.4$14.9$26.0$25.2$0.80
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$64.0$42.9$21.1$24.5$24.6$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.3$34.2$23.1$23.4$22.6$0.78
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.7$33.8$20.8$19.5$22.8$3.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$51.8$36.6$15.2$18.8$22.2$3.41
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$54.2$29.8$24.4$19.5$21.2$1.65
2014Detailed filing. Detailed filing data is available for this year.$54.9$26.6$28.3$19.3$20.0$0.76
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.1$28.9$24.3$17.9$21.3$3.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.7$24.9$23.8$23.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.8$18.9$29.9$18.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.5$17.3$28.1$18.3