Civic Intelligence

International Alliance Theatrcial Stage Employees & Moving Picture

990 • Fiscal year 2020 • EIN 13-6227788

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 24, 2021

PO Box 154 Lenox Hill StationNew York, NY 10021-0012

(212) 452-5756

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

10th percentile

-11%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

27th percentile

$19,047

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

18th percentile

-2.5%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

37th percentile

-4.7%

Faster revenue growth than 37% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,125,388

Down $28,409 (-2.5%) from 2019

Net Assets

Down

$1,125,388

Down $28,409 (-2.5%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$390,422

Down $19,161 (-4.7%) from 2019

Expenses

Up

$431,787

Up $62,139 (+17%) from 2019

Net Income

Down

-$41,365

Down $81,300 (-204%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,349,988Liabilities 2011: $0Net Assets 2011: $1,349,9882011Assets 2012: $1,539,301Liabilities 2012: $0Net Assets 2012: $1,539,3012012Assets 2013: $991,423Liabilities 2013: $0Net Assets 2013: $991,4232013Assets 2014: $1,144,986Liabilities 2014: $0Net Assets 2014: $1,144,9862014Assets 2015: $1,016,825Liabilities 2015: $0Net Assets 2015: $1,016,8252015Assets 2016: $972,308Liabilities 2016: $0Net Assets 2016: $972,3082016Assets 2017: $1,089,116Liabilities 2017: $0Net Assets 2017: $1,089,1162017Assets 2018: $987,854Liabilities 2018: $0Net Assets 2018: $987,8542018Assets 2019: $1,153,797Liabilities 2019: $0Net Assets 2019: $1,153,7972019Assets 2020: $1,125,388Liabilities 2020: $0Net Assets 2020: $1,125,3882020Assets 2021: $1,088,579Liabilities 2021: $0Net Assets 2021: $1,088,5792021Assets 2022: $957,228Liabilities 2022: $0Net Assets 2022: $957,2282022Assets 2023: $966,690Liabilities 2023: $0Net Assets 2023: $966,6902023Assets 2024: $995,170Liabilities 2024: $0Net Assets 2024: $995,1702024

Highlighted filing

2020

Assets$1,125,388
Liabilities$0
Net Assets$1,125,388

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $534,783Expenses 2011: $291,277Net Income 2011: $243,5062011Revenue 2012: $492,146Expenses 2012: $369,315Net Income 2012: $122,8312012Revenue 2013: $544,022Expenses 2013: $1,119,848Net Income 2013: -$575,8262013Revenue 2014: $413,185Expenses 2014: $292,259Net Income 2014: $120,9262014Revenue 2015: $497,614Expenses 2015: $550,104Net Income 2015: -$52,4902015Revenue 2016: $416,678Expenses 2016: $509,952Net Income 2016: -$93,2742016Revenue 2017: $561,126Expenses 2017: $500,298Net Income 2017: $60,8282017Revenue 2018: $431,538Expenses 2018: $430,275Net Income 2018: $1,2632018Revenue 2019: $409,583Expenses 2019: $369,648Net Income 2019: $39,9352019Revenue 2020: $390,422Expenses 2020: $431,787Net Income 2020: -$41,3652020Revenue 2021: $407,339Expenses 2021: $471,736Net Income 2021: -$64,3972021Revenue 2022: $454,790Expenses 2022: $406,991Net Income 2022: $47,7992022Revenue 2023: $372,951Expenses 2023: $409,090Net Income 2023: -$36,1392023Revenue 2024: $389,098Expenses 2024: $389,244Net Income 2024: -$1462024

Highlighted filing

2020

Revenue$390,422
Expenses$431,787
Net Income-$41,365
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 24, 2021
Return Version
2020v4.1
Gross Receipts
$668,306
Mission and Program Overview

Mission

To provide member services, which include negiotiating and administering collective bargaining agreements with employers with respect to wages, hours of work, job security, working conditions and benefits and representing members with grievances and in arbitrations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$946,339$993,580▲ $47,241
Savings and Temporary Cash Investments$178,903$102,337▼ $76,566
Cash and Non-Interest-Bearing Accounts$28,350$29,471▲ $1,121
Land, Buildings, and Equipment, Net$205$0▼ $205
Total Assets$1,153,797$1,125,388▼ $28,409
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,153,797$1,125,388▼ $28,409
Total Net Assets Fund Balance$1,153,797$1,125,388▼ $28,409
Total Liabilities and Net Assets / Fund Balance$1,153,797$1,125,388▼ $28,409

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$2,512$2,512
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dennis BeattieBusiness Agent-$19,047$19,047
Nick KroudisPresident-$18,468$18,468
Ryan J PriestSecretary-$11,361$11,361
Donna BiglinTreasurerPT$11,184$11,184
Alan HorowitzExec. Board Mbr.-$4,439$4,439
Regina Leader MckinnisExec. Board Mbr.-$4,439$4,439
Thomas BlairExec. Board Mbr.-$4,439$4,439
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$307,160
Investment Income
$68,357
Other Revenue
$14,905
Change in Net Assets
$-41,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,516
Salaries, Compensation, and Employee Benefits$77,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$228,307
Current Officers, Directors, Trustees, and Key Employees---$71,375
Fees for Services Legal---$48,645
Payments to Affiliates---$19,951
Fees for Services Accounting---$16,500
Fees for Service Investment Mgmnt Fees---$15,783
Office Expenses---$9,878
Payroll Taxes---$6,589
Occupancy---$4,704
Fees for Services Other---$1,718
Insurance---$1,115
Travel---$270
Other Expenses---$240
Depreciation Depletion---$205
Total Functional Expenses$0$0$0$431,787
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization/local has members.

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

All of the local union's officers are elected by the members of the local.

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

The local holds periodic general membership meetings in which decisions of the executive board are approved by the membership.

Form 990, Part VI, Section A, Line 8B

The local has no subcommittees with authority to act on behalf of the executive board.

Form 990, Part VI, Section B, Line 11B

The local's form 990 is prepared by the local's independent certified public accountant. The form 990 is submitted to the local's principal officers for review. One of the principal officers signs the form on behalf of the executive board.

Form 990, Part VI, Section C, Line 19

The documents are made available to members upon request and can be examined at the union office.

Filing and Contact Details

Filer

Filer Name
Iatse Local 794
EIN
13-6227788
Phone
2124525756
Address
PO BOX 154 LENOX HILL STATION, NEW YORK, NY 10021-0012

Signing Officer

Name
Dennis Beattie
Title
Business Agent
Phone
2124525756
Signed
2021-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Beattie
Formed
1945
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
0
Employees
7
Volunteers
0

Preparer

Firm
Buchbinder Tunick & Co Llp
Address
150 CLOVE ROAD 5TH FLOOR, LITTLE FALLS, NJ 07424
Preparer
Kenneth Perlman CPA
Phone
2126955003
Supplemental Narrative

Additional Explanations

Form 990,part XII, Line 1, Other Accounting Method

MODIFIED CASH BASIS

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the union's management to evaluate tax positions taken by the union and recognize a tax liability (or asset) if the union has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The union's management has analyzed the tax positions taken by the union, and has concluded that as of december 31, 2020, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Labor unions are subject to routine audits by taxing jurisdictions; however there are currently no audits for any tax periods in progress for the union.

Raw XML Appendix329 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm3ALAN HOROWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm4THOMAS BLAIR
IRS990/Form990PartVIISectionAGrp/PersonNm5REGINA LEADER MCKINNIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXEC. BOARD MBR.
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXEC. BOARD MBR.
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXEC. BOARD MBR.
IRS990/Form990PartVIISectionAGrp/TitleTxt6BUSINESS AGENT
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IRS990/FormationYr01945
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0323980
IRS990/GrossReceiptsAmt0668306
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndependentAuditFinclStmtInd00
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IRS990/InvestmentInJointVentureInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE UNION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE UNION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. LABOR UNIONS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS FOR THE UNION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION/LOCAL HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OF THE LOCAL UNION'S OFFICERS ARE ELECTED BY THE MEMBERS OF THE LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LOCAL HOLDS PERIODIC GENERAL MEMBERSHIP MEETINGS IN WHICH DECISIONS OF THE EXECUTIVE BOARD ARE APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LOCAL HAS NO SUBCOMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LOCAL'S FORM 990 IS PREPARED BY THE LOCAL'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. THE FORM 990 IS SUBMITTED TO THE LOCAL'S PRINCIPAL OFFICERS FOR REVIEW. ONE OF THE PRINCIPAL OFFICERS SIGNS THE FORM ON BEHALF OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE MADE AVAILABLE TO MEMBERS UPON REQUEST AND CAN BE EXAMINED AT THE UNION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990,PART XII, LINE 1, OTHER ACCOUNTING METHOD
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01153797
IRS990/TotalAssetsEOYAmt01125388
IRS990/TotalAssetsGrp/BOYAmt01153797
IRS990/TotalAssetsGrp/EOYAmt01125388
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0431787
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01153797
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01125388
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0307160
IRS990/TotalReportableCompFromOrgAmt073377
IRS990/TotalRevenueGrp/ExclusionAmt068357
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0322065
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390422
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01153797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01125388
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0270
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 154 LENOX HILL STATION
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0100210012
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS BEATTIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02124525756
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IATSE LOCAL 794
ReturnHeader/Filer/BusinessNameControlTxt0IATS
ReturnHeader/Filer/EIN0136227788
ReturnHeader/Filer/PhoneNum02124525756
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 154 LENOX HILL STATION
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0100210012
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0131578842
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCHBINDER TUNICK & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 CLOVE ROAD 5TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LITTLE FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007424
ReturnHeader/PreparerPersonGrp/PhoneNum02126955003
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH PERLMAN CPA
ReturnHeader/ReturnTs02021-03-25T07:35:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DENNIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BEATTIE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$0.39$0.39$0.00
2023Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.37$0.41$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.00$0.96$0.45$0.41$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.41$0.47$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.39$0.43$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.00$1.15$0.41$0.37$0.04
2018Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$0.43$0.43$0.00
2017Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.56$0.50$0.06
2016Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.42$0.51$0.09
2015Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$0.50$0.55$0.05
2014Summary only. Only limited summary data is available for this year.$1.14$0.00$1.14$0.41$0.29$0.12
2013Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$0.54$1.12$0.58
2012Summary only. Only limited summary data is available for this year.$1.54$0.00$1.54$0.49$0.37$0.12
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.53$0.29$0.24