Civic Intelligence

Volumetric Format Association Inc

EIN 85-3437434 • 501(c)6 • Dover, DE

Profile

The corporation is formed to promote the common business interestof its members in developing, testing, and promoting technology and technical specifications for the recording, playback, storage and distribution of volumetric content. In furtherance of this goal, the corporation intends to design, adopt, maintain and improve such specifications, organize activities to enable acceptance of and verify compliance with the specifications, license and coordinate member licensing activities regarding rights to the specifications, provide information regarding, and otherwise promote, the specifications and related technology.

8 The Green Suite 11383Dover, DE 19901

www.volumetricformat.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.73x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

98th percentile

1.12x

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

501(c)6 • <$500k nonprofits • Source year 2022

Net Margin

87th percentile

28%

Higher net margin than 87% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

96th percentile

117%

Faster revenue growth than 96% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$31,943

Down $95,770 (-75%) from 2023

Liabilities

Down

$25,321

Down $43,115 (-63%) from 2023

Net Assets

Down

$6,622

Down $52,655 (-89%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin87th percentile

Revenue

Down

$54,000

Down $105,000 (-66%) from 2023

Expenses

Down

$106,655

Down $110,968 (-51%) from 2023

Net Income

Up

-$52,655

Up $5,968 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2020: $98,367Liabilities 2020: $8,0452020Assets 2021: $349,229Liabilities 2021: $309,479Net Assets 2021: $39,7502021Assets 2022: $428,873Liabilities 2022: $310,973Net Assets 2022: $117,9002022Assets 2023: $127,713Liabilities 2023: $68,436Net Assets 2023: $59,2772023Assets 2024: $31,943Liabilities 2024: $25,321Net Assets 2024: $6,6222024

Highlighted filing

2024

Assets$31,943
Liabilities$25,321
Net Assets$6,622
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2020: $120,000Expenses 2020: $29,678Net Income 2020: $90,3222020Revenue 2021: $128,000Expenses 2021: $178,572Net Income 2021: -$50,5722021Revenue 2022: $277,500Expenses 2022: $199,350Net Income 2022: $78,1502022Revenue 2023: $159,000Expenses 2023: $217,623Net Income 2023: -$58,6232023Revenue 2024: $54,000Expenses 2024: $106,655Net Income 2024: -$52,6552024

Highlighted filing

2024

Revenue$54,000
Expenses$106,655
Net Income-$52,655
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,943
Liabilities
$25,321
Net assets
$6,622
Revenue
$54,000
Expenses
$106,655
Net income
-$52,655
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.25$0.07$0.54$1.07$0.53
2023Detailed filing. Detailed filing data is available for this year.$1.28$0.68$0.59$1.59$2.18$0.59
2022Detailed filing. Detailed filing data is available for this year.$4.29$3.11$1.18$2.78$1.99$0.78
2021Detailed filing. Detailed filing data is available for this year.$3.49$3.09$0.40$1.28$1.79$0.51
2020Summary only. Only limited summary data is available for this year.$0.98$0.08$1.20$0.30$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 7, 2025
Return Version
2024v5.0
Gross Receipts
$54,000
Mission and Program Overview

Mission

The corporation is formed to promote the common business interestof its members in developing, testing, and promoting technology and technical specifications for the recording, playback, storage and distribution of volumetric content. In furtherance of this goal, the corporation intends to design, adopt, maintain and improve such specifications, organize activities to enable acceptance of and verify compliance with the specifications, license and coordinate member licensing activities regarding rights to the specifications, provide information regarding, and otherwise promote, the specifications and related technology.

The primary goal of the association is to provide neutral governance for relevant technical contributors to develop a specification(s) that permits products to inter-operate in a manner that provides a standardized method for capturing, processing and viewing 3-dimensional video.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$18,000$18,000→ $0
Cash and Non-Interest-Bearing Accounts$109,283$13,755▼ $95,528
Rtn Earn Endowment Incm Other Fnds$59,277$6,622▼ $52,655
Prepaid Expenses and Deferred Charges$430$188▼ $242
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$127,713$31,943▼ $95,770
Liabilities
Deferred Revenue$54,000$18,000▼ $36,000
Accounts Payable and Accrued Expenses$14,436$7,321▼ $7,115
Total Liabilities$68,436$25,321▼ $43,115
Net Assets / Fund Balance
Total Net Assets Fund Balance$59,277$6,622▼ $52,655
Total Liabilities and Net Assets / Fund Balance$127,713$31,943▼ $95,770
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Denny BreitenfeldDirector
Eric BraxtonDirector
Ian WilliamsDirector
Ken-ichi FujiiDirector
Kiyoharu SassaDirector
Kouichi UchimuraDirector
Vidhya SeranDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$54,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-52,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,655
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance---$4,376
Fees for Services Accounting---$2,739
Office Expenses---$730
Other Expenses---$78
Total Functional Expenses$0$0$0$106,655
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Management duties such as accounting services, board support, membership management, website maintenance and management of it services are performed by standars hub.”

Form 990, Part VI, Section A, Line 6

“The vfa is comprised primarily of corporate members who are admitted based upon their ability to contribute relevant technical content. Individual contributors are appointed by each corporate member to participate in the governance and technical activities.”

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

“The corporation has three classes of members: enterprise members, production members, and community members. Enterprise members are the voting class on governance matters. Production members possess contribution and voting rights for matters related to the technical specifications. Community members have participation rights but no voting rights.”

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

“See schedule o description for form 990, part vi, section a, line 6”

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

“A complete copy of form 990 is reviewed by the general manager before the tax return is filed.”

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

“Related party transactions, where a benefit could accrue to any party with a relationship to an employee or board member, are discouraged. If such transactions do occur, they are disclosed to the board of officers before being entered into and disbursements are specifically approved by the officers.”

Form 990, Part VI, Section B, Line 15

“Vfa does not have employees and does not compensate its officers.”

Form 990, Part VI, Section C, Line 19

“All requests for disclosure of governing documents, tax returns, and financial statements conform to irs public inspection requirements under code section 6104.”

Filing and Contact Details

Filer

Filer Name
Volumetric Format Association Inc
EIN
85-3437434
Phone
8586998401
Address
8 THE GREEN SUITE 11383, DOVER, DE 19901

Signing Officer

Name
Denny Breitenfeld
Title
Chairman
Phone
8586998401
Signed
2025-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denny Breitenfeld
Formed
2020
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Gatto Pope & Walwick Llp
Address
3131 CAMINO DEL RIO N 1200, SAN DIEGO, CA 92108
Preparer
Andrew T Bolinger
Phone
6192827366
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT DUTIES SUCH AS ACCOUNTING SERVICES, BOARD SUPPORT, MEMBERSHIP MANAGEMENT, WEBSITE MAINTENANCE AND MANAGEMENT OF IT SERVICES ARE PERFORMED BY STANDARS HUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VFA IS COMPRISED PRIMARILY OF CORPORATE MEMBERS WHO ARE ADMITTED BASED UPON THEIR ABILITY TO CONTRIBUTE RELEVANT TECHNICAL CONTENT. INDIVIDUAL CONTRIBUTORS ARE APPOINTED BY EACH CORPORATE MEMBER TO PARTICIPATE IN THE GOVERNANCE AND TECHNICAL ACTIVITIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RELATED PARTY TRANSACTIONS, WHERE A BENEFIT COULD ACCRUE TO ANY PARTY WITH A RELATIONSHIP TO AN EMPLOYEE OR BOARD MEMBER, ARE DISCOURAGED. IF SUCH TRANSACTIONS DO OCCUR, THEY ARE DISCLOSED TO THE BOARD OF OFFICERS BEFORE BEING ENTERED INTO AND DISBURSEMENTS ARE SPECIFICALLY APPROVED BY THE OFFICERS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL REQUESTS FOR DISCLOSURE OF GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS CONFORM TO IRS PUBLIC INSPECTION REQUIREMENTS UNDER CODE SECTION 6104.
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031943
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08 THE GREEN SUITE 11383
IRS990/USAddress/CityNm0DOVER
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019901
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.VOLUMETRICFORMAT.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNY BREITENFELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08586998401
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VOLUMETRIC FORMAT ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0VOLU
ReturnHeader/Filer/EIN0853437434
ReturnHeader/Filer/PhoneNum08586998401
ReturnHeader/Filer/USAddress/AddressLine1Txt08 THE GREEN SUITE 11383
ReturnHeader/Filer/USAddress/CityNm0DOVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019901
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330371564
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GATTO POPE & WALWICK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03131 CAMINO DEL RIO N 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092108
ReturnHeader/PreparerPersonGrp/PhoneNum06192827366
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW T BOLINGER
ReturnHeader/ReturnTs02025-03-12T23:29:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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