Civic Intelligence

Entertainment Services and Technology Association

990 • Fiscal year 2016 • EIN 33-0274349

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 30, 2017

630 Ninth Avenue 609New York, NY 10036

(212) 244-1505

Siviq Scores

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

Liabilities / Assets

98th percentile

1.14x

Higher debt load relative to assets than 98% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.43x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

73rd percentile

9.9%

Higher net margin than 73% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

20th percentile

-5.3%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

29th percentile

-2.7%

Faster revenue growth than 29% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Assets

Down

$599,524

Down $68,522 (-10%) from 2014

Net Assets

Up

-$83,511

Up $315,244 (+79%) from 2014

Liabilities

Down

$683,035

Down $383,766 (-36%) from 2014

Revenue

Down

$1,583,569

Down $88,510 (-5.3%) from 2014

Expenses

Down

$1,426,651

Down $467,653 (-25%) from 2014

Net Income

Up

$156,918

Up $379,143 (+171%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2010: $398,144Liabilities 2010: $7,018Net Assets 2010: $391,1262010Assets 2012: $148,169Liabilities 2012: $162,033Net Assets 2012: -$13,8642012Assets 2013: $494,363Liabilities 2013: $670,893Net Assets 2013: -$176,5302013Assets 2014: $668,046Liabilities 2014: $1,066,801Net Assets 2014: -$398,7552014Assets 2016: $599,524Liabilities 2016: $683,035Net Assets 2016: -$83,5112016Assets 2017: $838,365Liabilities 2017: $624,623Net Assets 2017: $213,7422017Assets 2018: $1,115,532Liabilities 2018: $413,323Net Assets 2018: $702,2092018Assets 2019: $1,785,627Liabilities 2019: $315,203Net Assets 2019: $1,470,4242019Assets 2020: $1,331,803Liabilities 2020: $174,431Net Assets 2020: $1,157,3722020Assets 2021: $1,670,590Liabilities 2021: $206,142Net Assets 2021: $1,464,4482021Assets 2022: $1,600,257Liabilities 2022: $505,207Net Assets 2022: $1,095,0502022Assets 2023: $1,305,275Liabilities 2023: $313,879Net Assets 2023: $991,3962023Assets 2024: $1,090,474Liabilities 2024: $56,479Net Assets 2024: $1,033,9952024

Highlighted filing

2016

Assets$599,524
Liabilities$683,035
Net Assets-$83,511

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,362,1422010Expenses 2012: $1,798,8322012Revenue 2013: $1,506,229Expenses 2013: $1,668,895Net Income 2013: -$162,6662013Revenue 2014: $1,672,079Expenses 2014: $1,894,304Net Income 2014: -$222,2252014Revenue 2016: $1,583,569Expenses 2016: $1,426,651Net Income 2016: $156,9182016Revenue 2017: $1,718,717Expenses 2017: $1,421,464Net Income 2017: $297,2532017Revenue 2018: $2,022,122Expenses 2018: $1,467,885Net Income 2018: $554,2372018Revenue 2019: $2,138,623Expenses 2019: $1,370,408Net Income 2019: $768,2152019Revenue 2020: $1,110,827Expenses 2020: $1,423,879Net Income 2020: -$313,0522020Revenue 2021: $1,207,051Expenses 2021: $899,975Net Income 2021: $307,0762021Revenue 2022: $963,960Expenses 2022: $1,333,358Net Income 2022: -$369,3982022Revenue 2023: $1,518,795Expenses 2023: $1,622,449Net Income 2023: -$103,6542023Revenue 2024: $1,641,122Expenses 2024: $1,678,147Net Income 2024: -$37,0252024

Highlighted filing

2016

Revenue$1,583,569
Expenses$1,426,651
Net Income$156,918
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 30, 2017
Return Version
2016v3.0
Gross Receipts
$1,583,569
Mission and Program Overview

Mission

ESTAs mission is to further the growth, stability and sustainability of the industry by: - Bringing the community together by creating communication and networking opportunities - Increasing safety and interoperability through the development of standards and certification - Educating members and providing resources to increase efficiency and profitability - Representing the industry to government, regulatory bodies and related industries - Raising the bar for ethical and professional behavior

ESTAs mission is to increase safety through the development of standards and certifications; educate members and provide business resources to increase profitability; represent the interests of the industry; and raise the bar for ethical and professional behavior.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$150,361$344,221▲ $193,860
Land, Buildings, and Equipment, Net$89,366$59,765▼ $29,601
Cash and Non-Interest-Bearing Accounts$52,893$47,731▼ $5,162
Accounts Receivable$16,107$25,460▲ $9,353
Prepaid Expenses and Deferred Charges$41,671$21,392▼ $20,279
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$400,761$599,524▲ $198,763
Other Assets Total$50,363$100,955▲ $50,592
Liabilities
Unsecured Notes Loans Payable$438,871$421,793▼ $17,078
Deferred Revenue$166,621$235,734▲ $69,113
Accounts Payable and Accrued Expenses$33,960$25,508▼ $8,452
Other Liabilities$1,738--
Total Liabilities$641,190$683,035▲ $41,845
Net Assets / Fund Balance
Unrestricted Net Assets$-240,429$-83,511▲ $156,918
Total Net Assets Fund Balance$-240,429$-83,511▲ $156,918
Total Liabilities and Net Assets / Fund Balance$400,761$599,524▲ $198,763

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$59,765$93,491$153,256
Other Assets Org$4,380--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lori RubinsteinExecutive DirectorFT$130,039$13,251$143,290

Board Members and Trustees

NameTitle
Eddie RaymondPresident
Todd SpencerVice President
Brian LawlorDirector
Dana TaylorDirector
David SchraffenbergerDirector
Fred MikeskaDirector
John CiniDirector
Mike GarlDirector
Nick ChampionDirector
Orestes MihalyDirector
Tracy CosgroveSecretary
Scott HoytTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,138,449
Investment Income
$0
Other Revenue
$445,120
Change in Net Assets
$156,918

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,583,569
Total Revenue per Audited Statements
$1,583,569
Total Revenue per Form 990
$1,583,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$775,402
Salaries, Compensation, and Employee Benefits$651,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$338,000$52,949-$390,949
Current Officers, Directors, Trustees, and Key Employees$123,883$19,407-$143,290
Fees for Services Other$40,327$46,124-$86,451
Payroll Taxes$52,730$8,260-$60,990
Other Employee Benefits$48,432$7,588-$56,020
Insurance$37,500$11,192-$48,692
Information Technology-$42,681-$42,681
All Other Expenses$22,437$20,041-$42,478
Travel$26,446$5,932-$32,378
Depreciation Depletion-$29,601-$29,601
Occupancy$24,907$3,901-$28,808
Other Expenses$27,774--$27,774
Advertising$8,477--$8,477
Conferences and Meetings$4,114$2,834-$6,948
Office Expenses-$3,514-$3,514
Total Functional Expenses$1,172,627$254,024$0$1,426,651

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,426,651
Total Expenses per Audited Statements$1,426,651
Total Expenses per Form 990$1,426,651
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The Organization is composed entirely of members who pay annual dues. Members fall into various categories depending on the type of their businesses.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The elected officers of the Association are the President, Vice President, Secretary and Treasurer, each of whom are elected by the Business Members, Organizational Members and Service Provider Members. The Voting Members of each of the six Business Member Accreditations (Dealer, Distributor, Manufacturer, Production Servicers, Professional Services, Rental Company) elect one respective Director each. The voting members of the Organizational membership category elect the Organizational Representative. The voting members of the Individual membership category elect the Individual Representative.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All decisions of the board that materially and adversely affect the rights of members as to voting, dissolution, redemption or transfer; increase or decrease in the number of members authorized in total for any class; effect an exchange, reclassification, or cancellation; authorize a new class of membership require the approval of members. The board may obtain a vote of the members with respect to any other amendments to the bylaws or other matters at its discretion.

Form 990, Part VI, Line 11B: Form 990 Review Process

Management reviewed a draft of the form 990 with the audit/finance committee and provided edits to the tax preparer. After this process was performed, the form 990 was sent to the full board of directors prior to being filed with the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members and officers are required to sign an annual conflict of interest disclosure statement. Additionally, if the governing board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.If, after hearing the response and after making further investigation as warranted by the circumstances, the governing board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A committee annually reviews comparable salaries based on a recognized study and determines if the existing salary falls within these ranges. The committee is empowered by the Board to determine the salary and benefits package.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, conflict of interest policy and financial statements are maintained at the organization's New York City office and are made available to interested parties upon request.

Filing and Contact Details

Filer

Filer Name
Entertainment Services and Technology
EIN
33-0274349
Phone
2122441505
Address
630 Ninth Avenue 609, New York, NY 10036

Signing Officer

Name
Lori Rubinstein
Title
Executive Director
Signed
2017-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Rubinstein
Formed
1987
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
8
Volunteers
300

Preparer

Firm
Schall & Ashenfarb Cpas
Address
307 5th Ave 15th Floor, NEW YORK, NY 10016-6517
Preparer
Michael Schall
Phone
2122682800
Supplemental Narrative

Additional Explanations

Part I, Line 5 - Total number of individuals employed

ESTA leases its employees through a professional employer organization.

Financial Statement Notes

Part X : FIN48 Footnote

ESTA does not believe its financial statements include any material, uncertain tax positions. Tax filings for periods ending December 31, 2013 and later are subject to examination by applicable taxing authorities.

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IRS990/Form990PartVIISectionAGrp/PersonNm10Brian Lawlor
IRS990/Form990PartVIISectionAGrp/PersonNm11Dana Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm12Lori Rubinstein
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Dir.
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IRS990/MissionDesc0ESTAs mission is to further the growth, stability and sustainability of the industry by: - Bringing the community together by creating communication and networking opportunities - Increasing safety and interoperability through the development of standards and certification - Educating members and providing resources to increase efficiency and profitability - Representing the industry to government, regulatory bodies and related industries - Raising the bar for ethical and professional behavior
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IRS990/OtherExpensesGrp/Desc1Protocol Publication
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IRS990/PrincipalOfficerNm0Lori Rubinstein
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IRS990/ProgramServiceRevenueGrp/Desc0ETCP
IRS990/ProgramServiceRevenueGrp/Desc1Membership
IRS990/ProgramServiceRevenueGrp/Desc2Other Program Income
IRS990/ProgramServiceRevenueGrp/Desc3Protocol Publication Inc.
IRS990/ProgramServiceRevenueGrp/Desc4Technical Standards Progr
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt232131
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3147916
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4250438
IRS990/ProgSrvcAccomActy2Grp/Desc0Entertainment Technician Certification Program (ETCP)ETCP is an industry-wide program that has brought together an unprecedented group of industry organizations, businesses and individuals to create a program of rigorous assessments for professional technicians. ETCP focuses on disciplines that directly affect the health and safety of crews, performers, and audiences and currently certifies technicians in the following areas: Rigger Arena, Rigger Theatre, Entertainment Electrician, and Portable Power Distribution Technician.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0373906
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0364357
IRS990/ProgSrvcAccomActy3Grp/Desc0Technical Standards ProgramThe TSP, which is accredited by the American National Standards Institute, utilizes hundreds of volunteer subject matter experts to create consensus based American National Standards, recommended practices, and informational handbooks for the entertainment technology industry. Work focuses on the areas of safety and interoperability. The program has published over 50 documents.
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IRS990/PYOtherRevenueAmt0595997
IRS990/PYProgramServiceRevenueAmt01209794
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due from Behind the Scenes Foundation
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ETCP Escrow
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Security Deposit
IRS990ScheduleD/RevenueSubtotalAmt01583569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ESTA does not believe its financial statements include any material, uncertain tax positions. Tax filings for periods ending December 31, 2013 and later are subject to examination by applicable taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization is composed entirely of members who pay annual dues. Members fall into various categories depending on the type of their businesses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The elected officers of the Association are the President, Vice President, Secretary and Treasurer, each of whom are elected by the Business Members, Organizational Members and Service Provider Members. The Voting Members of each of the six Business Member Accreditations (Dealer, Distributor, Manufacturer, Production Servicers, Professional Services, Rental Company) elect one respective Director each. The voting members of the Organizational membership category elect the Organizational Representative. The voting members of the Individual membership category elect the Individual Representative.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.06$1.03$1.64$1.68$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.31$0.99$1.52$1.62$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.60$0.51$1.10$0.96$1.33$0.37
2021Detailed filing. Detailed filing data is available for this year.$1.67$0.21$1.46$1.21$0.90$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.17$1.16$1.11$1.42$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.79$0.32$1.47$2.14$1.37$0.77
2018Detailed filing. Detailed filing data is available for this year.$1.12$0.41$0.70$2.02$1.47$0.55
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.62$0.21$1.72$1.42$0.30
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.68$0.08$1.58$1.43$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.67$1.07$0.40$1.67$1.89$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.67$0.18$1.51$1.67$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.16$0.01$1.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.01$0.39$1.36