Civic Intelligence

Giant Screen Cinema Association

990 • Fiscal year 2019 • EIN 56-1972593

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 31, 2020

624 Holly Springs Road Room 243Holly Springs, NC 27540

(919) 346-1123

Siviq Scores

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

Liabilities / Assets

71st percentile

0.22x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • NTEE A • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

65th percentile

0.10x

Higher debt load relative to revenue than 65% of similar nonprofits.

2019 filings • NTEE A • $500k-$1M nonprofits • Source year 2019

Net Margin

27th percentile

-5.9%

Higher net margin than 27% of similar nonprofits.

2019 filings • NTEE A • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

98th percentile

$136,573

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 21.2% of source-year revenue.

2019 filings • NTEE A • $500k-$1M nonprofits • Source year 2019

Asset Growth

12th percentile

-15%

Faster asset growth than 12% of similar nonprofits.

2019 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

7.2%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$286,243

Down $49,069 (-15%) from 2018

Net Assets

Down

$224,475

Down $38,312 (-15%) from 2018

Liabilities

Down

$61,768

Down $10,757 (-15%) from 2018

Revenue

Up

$645,611

Up $43,618 (+7.2%) from 2018

Expenses

Up

$683,923

Up $96,027 (+16%) from 2018

Net Income

Down

-$38,312

Down $52,409 (-372%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $441,178Liabilities 2010: $132,888Net Assets 2010: $308,2902010Assets 2011: $413,846Liabilities 2011: $42,227Net Assets 2011: $371,6192011Assets 2012: $526,598Liabilities 2012: $71,962Net Assets 2012: $454,6362012Assets 2013: $504,096Liabilities 2013: $80,918Net Assets 2013: $423,1782013Assets 2014: $380,072Liabilities 2014: $60,951Net Assets 2014: $319,1212014Assets 2015: $392,983Liabilities 2015: $50,208Net Assets 2015: $342,7752015Assets 2016: $410,288Liabilities 2016: $57,620Net Assets 2016: $352,6682016Assets 2017: $313,155Liabilities 2017: $64,465Net Assets 2017: $248,6902017Assets 2018: $335,312Liabilities 2018: $72,525Net Assets 2018: $262,7872018Assets 2019: $286,243Liabilities 2019: $61,768Net Assets 2019: $224,4752019Assets 2020: $270,029Liabilities 2020: $59,325Net Assets 2020: $210,7042020Assets 2021: $273,902Liabilities 2021: $57,700Net Assets 2021: $216,2022021Assets 2022: $274,554Liabilities 2022: $60,192Net Assets 2022: $214,3622022Assets 2023: $244,975Liabilities 2023: $22,499Net Assets 2023: $222,4762023Assets 2024: $294,323Liabilities 2024: $44,741Net Assets 2024: $249,5822024

Highlighted filing

2019

Assets$286,243
Liabilities$61,768
Net Assets$224,475

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $752,4802010Expenses 2011: $685,8392011Expenses 2012: $678,4792012Revenue 2013: $725,581Expenses 2013: $757,039Net Income 2013: -$31,4582013Revenue 2014: $702,671Expenses 2014: $806,728Net Income 2014: -$104,0572014Revenue 2015: $628,056Expenses 2015: $604,402Net Income 2015: $23,6542015Revenue 2016: $649,331Expenses 2016: $639,438Net Income 2016: $9,8932016Revenue 2017: $524,351Expenses 2017: $628,329Net Income 2017: -$103,9782017Revenue 2018: $601,993Expenses 2018: $587,896Net Income 2018: $14,0972018Revenue 2019: $645,611Expenses 2019: $683,923Net Income 2019: -$38,3122019Revenue 2020: $367,769Expenses 2020: $381,540Net Income 2020: -$13,7712020Revenue 2021: $285,341Expenses 2021: $279,843Net Income 2021: $5,4982021Revenue 2022: $438,163Expenses 2022: $440,003Net Income 2022: -$1,8402022Revenue 2023: $511,918Expenses 2023: $503,804Net Income 2023: $8,1142023Revenue 2024: $444,229Expenses 2024: $417,123Net Income 2024: $27,1062024

Highlighted filing

2019

Revenue$645,611
Expenses$683,923
Net Income-$38,312
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 31, 2020
Return Version
2019v5.1
Gross Receipts
$645,611
Mission and Program Overview

Mission

GSCA holds two annual events - a two-day Film Expo in February/March and a four-day International Conference and Trade Show in September. GSCA has a full-time staff that works to meet the Associations needs and promote its members interests.

The core purpose of the association is to advance the business of producing and presenting giant screen experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$202,576$222,371▲ $19,795
Prepaid Expenses and Deferred Charges$47,805$22,368▼ $25,437
Cash and Non-Interest-Bearing Accounts$39,389$18,778▼ $20,611
Accounts Receivable$31,754$12,279▼ $19,475
Land, Buildings, and Equipment, Net$6,292$6,357▲ $65
Intangible Assets$7,496$4,090▼ $3,406
Total Assets$335,312$286,243▼ $49,069
Liabilities
Deferred Revenue$22,325$31,242▲ $8,917
Accounts Payable and Accrued Expenses$50,200$30,526▼ $19,674
Total Liabilities$72,525$61,768▼ $10,757
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$262,787$224,475▼ $38,312
Total Net Assets Fund Balance$262,787$224,475▼ $38,312
Total Liabilities and Net Assets / Fund Balance$335,312$286,243▼ $49,069

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,357$12,043$18,400
Other Land Buildings-$9,500$9,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tammy SeldonExecutive DirectorFT$123,587$12,986$136,573

Board Members and Trustees

NameTitle
Alan NursallChair
Joanie Vanderberg PhilippVice Chair
Antonietta MonteleoneBoard Member
Brian EimerBoard Member
Caroline BorguddBoard Member
Don KempfBoard Member
Don WalkerBoard Member
Heather FarnworthBoard Member
Julie La RocheBoard Member
Mary Jane DodgeBoard Member
Meghan MacGillivrayBoard Member
Michelle DuncanBoard Member
Patricia KeighleyBoard Member
Phil StreatherBoard Member
Phillip CrabtreeBoard Member
Rick GordonBoard Member
Taran DaviesBoard Member
Tina RattermanBoard Member
Christian FrySecretary
Michael DautTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$134,175
Program Service Revenue
$511,355
Investment Income
$81
Other Revenue
$0
Change in Net Assets
$-38,312

Audited Revenue Reconciliation

Revenue per Audited Statements
$645,611
Revenue Not Reported on Form 990
$13,000
Total Revenue per Audited Statements
$658,611
Total Revenue per Form 990
$645,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$428,637
Salaries, Compensation, and Employee Benefits$255,286
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$288,818--$288,818
Current Officers, Directors, Trustees, and Key Employees$99,200$24,800-$124,000
Other Salaries and Wages$83,032$8,363-$91,395
Fees for Services Accounting$24,000$32,300-$56,300
All Other Expenses$17,534$6,896-$24,430
Information Technology$16,077$5,359-$21,436
Other Employee Benefits$14,235$2,590-$16,825
Payroll Taxes$14,094$2,564-$16,658
Other Expenses$11,649$5,239-$11,649
Travel-$8,906-$8,906
Pension Plan Contributions$5,421$987-$6,408
Depreciation Depletion-$5,822-$5,822
Insurance$969$4,251-$5,220
Advertising$266$35-$301
Office Expenses-$43-$43
Total Functional Expenses$575,768$108,155$0$683,923

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$696,923
Expenses per Audited Statements$683,923
Total Expenses per Form 990$683,923
Expenses Not Reported on Form 990$13,000
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 12 C

The submission and review of statements regarding compliance is coordinated by the Executive Director who ensures that any required statements are filed on a timely basis and that any matters requiring further attention are followed up on in a timely manner.

Form 990, Part VI, Section B, Line 15 B

The compensation of the Executive Director is a reviewed and approved by the Executive Committee of the Board of Directors, b uses data for executive directors of similar organizations of similar size, and c is documented in contemporaneously prepared documents and meeting minutes. Specifically, the compensation is compared with executive directors of similarly sized trade associations in the United States.

Form 990, Part VI, Section C, Line 19

The information is available on the web site of the Association and by request.

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

The 990 is assembled and completed by the Associations contracted accounting firm using information from the Associations audited financial statements and internal accounting records. The return is then reviewed and approved by the Executive Director and provided to the Board of Directors in draft form electronically prior to filing.

Filing and Contact Details

Filer

Filer Name
Giant Screen Cinema Association
EIN
56-1972593
Phone
9193461123
Address
624 Holly Springs Road Room 243, Holly Springs, NC 27540

Signing Officer

Name
Tammy Seldon
Title
Executive Director
Signed
2020-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tammy Seldon
Formed
2006
Legal Domicile
Nc
Voting Board Members
20
Independent Board Members
20
Employees
3

Preparer

Firm
Phillip E Pheiffer CPA
Address
720 Radcliffe Avenue, Saint Louis, MO 63130
Preparer
Phillip Pheiffer
Phone
3147257020
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0524253

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.94$0.45$2.50$4.44$4.17$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.22$2.22$5.12$5.04$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.60$2.14$4.38$4.40$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.58$2.16$2.85$2.80$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.59$2.11$3.68$3.82$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.86$0.62$2.24$6.46$6.84$0.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.73$2.63$6.02$5.88$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.64$2.49$5.24$6.28$1.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.10$0.58$3.53$6.49$6.39$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.50$3.43$6.28$6.04$0.24
2014Detailed filing. Detailed filing data is available for this year.$3.80$0.61$3.19$7.03$8.07$1.04
2013Detailed filing. Detailed filing data is available for this year.$5.04$0.81$4.23$7.26$7.57$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.72$4.55$6.78
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.42$3.72$6.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$1.33$3.08$7.52