Civic Intelligence

Writers Guild of America West Inc

EIN 95-1809455 • 501(c)5 • Los Angeles, CA

7000 W Third StLos Angeles, CA 90048

www.wga.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.31x

Higher debt load relative to assets than 58% of similar nonprofits.

$100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

1.08x

Higher debt load relative to revenue than 73% of similar nonprofits.

$100M-$250M nonprofits • Source year 2025

Net Margin

52nd percentile

6.2%

Higher net margin than 52% of similar nonprofits.

$100M-$250M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$951,945

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

$100M-$250M nonprofits • Source year 2025

Asset Growth

63rd percentile

8.1%

Faster asset growth than 63% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

11%

Faster revenue growth than 55% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2024 to 2025

Assets

Up

$149,074,055

Up $11,184,449 (+8.1%) from 2024

Liabilities

Up

$45,650,645

Up $7,800,579 (+21%) from 2024

Net Assets

Up

$103,423,410

Up $3,383,870 (+3.4%) from 2024

Revenue

Up

$42,244,718

Up $4,081,228 (+11%) from 2024

Expenses

Down

$39,614,649

Down $1,621,446 (-3.9%) from 2024

Net Income

Up

$2,630,069

Up $5,702,674 (+186%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2011: $59,544,480Liabilities 2011: $27,906,388Net Assets 2011: $31,638,0922011Assets 2012: $61,437,032Liabilities 2012: $26,989,836Net Assets 2012: $34,447,1962012Assets 2013: $64,551,064Liabilities 2013: $25,571,855Net Assets 2013: $38,979,2092013Assets 2014: $70,334,411Liabilities 2014: $25,410,933Net Assets 2014: $44,923,4782014Assets 2015: $76,233,288Liabilities 2015: $26,796,176Net Assets 2015: $49,437,1122015Assets 2016: $80,444,529Liabilities 2016: $27,387,851Net Assets 2016: $53,056,6782016Assets 2017: $87,470,706Liabilities 2017: $28,216,579Net Assets 2017: $59,254,1272017Assets 2018: $95,998,009Liabilities 2018: $28,581,487Net Assets 2018: $67,416,5222018Assets 2019: $105,253,233Liabilities 2019: $27,748,096Net Assets 2019: $77,505,1372019Assets 2020: $108,098,339Liabilities 2020: $30,258,520Net Assets 2020: $77,839,8192020Assets 2021: $123,638,875Liabilities 2021: $35,899,306Net Assets 2021: $87,739,5692021Assets 2022: $125,640,200Liabilities 2022: $33,447,286Net Assets 2022: $92,192,9142022Assets 2023: $136,628,022Liabilities 2023: $36,961,640Net Assets 2023: $99,666,3822023Assets 2024: $137,889,606Liabilities 2024: $37,850,066Net Assets 2024: $100,039,5402024Assets 2025: $149,074,055Liabilities 2025: $45,650,645Net Assets 2025: $103,423,4102025

Highlighted filing

2025

Assets$149,074,055
Liabilities$45,650,645
Net Assets$103,423,410

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $23,993,2242011Expenses 2012: $22,659,0312012Expenses 2013: $23,694,1552013Revenue 2014: $27,832,963Expenses 2014: $23,213,719Net Income 2014: $4,619,2442014Revenue 2015: $29,149,789Expenses 2015: $24,843,344Net Income 2015: $4,306,4452015Revenue 2016: $31,038,347Expenses 2016: $26,494,870Net Income 2016: $4,543,4772016Revenue 2017: $32,366,610Expenses 2017: $27,513,138Net Income 2017: $4,853,4722017Revenue 2018: $38,953,652Expenses 2018: $30,377,185Net Income 2018: $8,576,4672018Revenue 2019: $42,499,668Expenses 2019: $32,089,528Net Income 2019: $10,410,1402019Revenue 2020: $41,727,591Expenses 2020: $37,428,349Net Income 2020: $4,299,2422020Revenue 2021: $36,817,106Expenses 2021: $35,684,627Net Income 2021: $1,132,4792021Revenue 2022: $38,701,455Expenses 2022: $34,082,195Net Income 2022: $4,619,2602022Revenue 2023: $48,310,779Expenses 2023: $37,355,830Net Income 2023: $10,954,9492023Revenue 2024: $38,163,490Expenses 2024: $41,236,095Net Income 2024: -$3,072,6052024Revenue 2025: $42,244,718Expenses 2025: $39,614,649Net Income 2025: $2,630,0692025

Highlighted filing

2025

Revenue$42,244,718
Expenses$39,614,649
Net Income$2,630,069

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$149$45.7$103$42.2$39.6$2.63
2024Detailed filing. Detailed filing data is available for this year.$138$37.9$100$38.2$41.2$3.07
2023Detailed filing. Detailed filing data is available for this year.$137$37.0$99.7$48.3$37.4$11.0
2022Detailed filing. Detailed filing data is available for this year.$126$33.4$92.2$38.7$34.1$4.62
2021Detailed filing. Detailed filing data is available for this year.$124$35.9$87.7$36.8$35.7$1.13
2020Detailed filing. Detailed filing data is available for this year.$108$30.3$77.8$41.7$37.4$4.30
2019Detailed filing. Detailed filing data is available for this year.$105$27.7$77.5$42.5$32.1$10.4
2018Detailed filing. Detailed filing data is available for this year.$96.0$28.6$67.4$39.0$30.4$8.58
2017Detailed filing. Detailed filing data is available for this year.$87.5$28.2$59.3$32.4$27.5$4.85
2016Detailed filing. Detailed filing data is available for this year.$80.4$27.4$53.1$31.0$26.5$4.54
2015Detailed filing. Detailed filing data is available for this year.$76.2$26.8$49.4$29.1$24.8$4.31
2014Detailed filing. Detailed filing data is available for this year.$70.3$25.4$44.9$27.8$23.2$4.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$64.6$25.6$39.0$23.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.4$27.0$34.4$22.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.5$27.9$31.6$24.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 12, 2026
Return Version
2024v5.2
Gross Receipts
$42,244,718
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$58,750,132$61,123,868▲ $2,373,736
Savings and Temporary Cash Investments$18,747,806$23,484,485▲ $4,736,679
Accounts Receivable$12,660,710$11,929,988▼ $730,722
Land, Buildings, and Equipment, Net$6,696,801$5,409,839▼ $1,286,962
Other Notes and Loans Receivable, Net$6,260,102$4,706,037▼ $1,554,065
Prepaid Expenses and Deferred Charges$1,038,776$981,411▼ $57,365
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$137,889,606$149,074,055▲ $11,184,449
Other Assets Total$33,735,279$41,438,427▲ $7,703,148
Liabilities
Other Liabilities$33,735,279$41,438,427▲ $7,703,148
Accounts Payable and Accrued Expenses$4,092,733$4,198,183▲ $105,450
Deferred Revenue$22,054$14,035▼ $8,019
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$37,850,066$45,650,645▲ $7,800,579
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$99,540,401$102,960,278▲ $3,419,877
Net Assets With Donor Restrictions$499,139$463,132▼ $36,007
Total Net Assets Fund Balance$100,039,540$103,423,410▲ $3,383,870
Total Liabilities and Net Assets / Fund Balance$137,889,606$149,074,055▲ $11,184,449

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,490,568$8,436,194$10,926,762
Equipment$2,219,271$6,968,180$9,187,451
Leasehold Improvements$0$838,434$838,434
Land$700,000-$700,000
Other Assets Org$563,413--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ellen StutzmanExecutive DirectorFT$761,624$190,321$951,945
Charles SlocumAssistant Executive DirectorFT$453,903$114,663$568,566
David YoungExecutive DirectorFT$454,568$111,401$565,969
Rebecca KessingerAssistant Executive DirectorFT$381,090$95,506$476,596
Lise AndersonAssistant Executive DirectorFT$363,907$95,775$459,682
Katherine ChristovichAssistant Executive DirectorFT$312,887$80,264$393,151
Jean NgoChief Financial OfficerFT$310,219$74,398$384,617
Sean GrahamGeneral CounselFT$274,798$69,072$343,870
Ian DarkeChief Information OfficerFT$255,414$67,802$323,216
Maureen OxleyDirector of ResidualsFT$251,327$63,753$315,080
Lesley Mackey MccambSenior Director of CreditsFT$240,938$63,757$304,695
Laurie EspinosaContracts Senior DirectorFT$238,274$62,605$300,879
Joshua WiserDatabase Admin ManagerFT$210,927$52,749$263,676
Leila AzariDirector IiiFT$194,766$51,070$245,836
Deborah LoftisAsst. Executive DirectorFT$193,532$51,714$245,246
Melissa ArbiterDirector of Legal ServicesFT$192,917$51,353$244,270
Corrina FreedmanSenior CounselFT$185,018$49,060$234,078
Laura Blum-smithAsst. Executive DirectorFT$184,126$49,507$233,633
John MendozaDirector of InfrastructureFT$177,052$47,062$224,114
Alyssa PetersonContracts Senior DirectorFT$14,626$5,087$19,713

Board Members and Trustees

NameTitle
Meredith StiehmPresident
Michelle MulroneyVice President
Adam ConoverBoard of Directors
Chris HazzardBoard of Directors
Dailyn RodriguezBoard of Directors
Danny TolliBoard of Directors
Dante W HarperBoard of Directors
Deric a HughesBoard of Directors
John RogersBoard of Directors
Justin HalpernBoard of Directors
Maggie LevinBoard of Directors
Melinda HsuBoard of Directors
Molly NussbaumBoard of Directors
Nicole YorkinBoard of Directors
Raphael Bob-waksbergBoard of Directors
Rob FormanBoard of Directors
Scott AlexanderBoard of Directors
Travis DonnellyBoard of Directors
Angelina BurnettBoard of Directors - Past
Ashley GableBoard of Directors - Past
Eric HaywoodBoard of Directors - Past
Zoe MarshallBoard of Directors - Past
Betsy ThomasSecretary-treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Avalon Harbor Entertainment IncProduction Company600 Wilshire Blvd STE 640, Los Angeles, CA 90017$947,705
Allied Universal Security ServicesSecurity Services801 N Brand Blvd STE 950, Glendale, CA 91203$552,998
Rothner Segall GreenstoneLegal Counsel510 S MARENGO AVE, Pasadena, CA 91101$529,746
Marsh Mclennan Agency LLCInsuranceLock Box 740663, Los Angeles, CA 90074$490,659
Bush Gottlieb A Law CorporationLegal Counsel801 N BRAND BLVD STE 950, Los Angeles, CA 91203$404,396
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$33,096,582
Investment Income
$4,933,397
Other Revenue
$4,214,739
Change in Net Assets
$2,630,069

Audited Revenue Reconciliation

Revenue per Audited Statements
$42,244,718
Revenue Not Reported on Form 990
$753,801
Total Revenue per Audited Statements
$42,998,519
Total Revenue per Form 990
$42,244,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,982,988
Other Expenses$14,328,037
Grants and Similar Amounts Paid$303,624
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$14,259,079
Current Officers, Directors, Trustees, and Key Employees---$5,699,363
Occupancy---$2,018,874
Other Employee Benefits---$1,849,768
Office Expenses---$1,845,315
Pension Plan Contributions---$1,813,581
Other Expenses---$1,605,803
Fees for Services Legal---$1,479,142
Payroll Taxes---$1,361,197
All Other Expenses---$916,682
Fees for Services Other---$851,958
Insurance---$720,343
Fees for Services Accounting---$467,378
Grants to Domestic Orgs---$303,624
Travel---$174,313
Information Technology---$116,262
Conferences and Meetings---$41,977
Advertising---$17,615
Fees for Service Investment Mgmnt Fees---$3,679
Total Functional Expenses$0$0$0$39,614,649

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$39,614,649
Total Expenses per Audited Statements$39,614,649
Total Expenses per Form 990$39,614,649
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Writers Guild FoundationLos Angeles, CA501(c)(3)Sponsorship$303,624
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held in Trust for Member$39,147,430
Undeliverable Funds$1,727,584
Lease Liability$563,413
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
Yes
Management duties delegated
No

Governance Explanations

PART VI, LINES 6 AND 7:

writers guild of america, west, inc. is a labor organization governed by its constitution and by-laws ("constitution"). current members in good standing are required to pay full dues and are eligible to vote in guild elections and run for guild office. the governing body of the guild is its board of directors ("board"), consisting of three officers (president, vice president and secretary-treasurer) and at-large board members. the officers and board members are directly elected for two-year terms by vote of current members in good standing.

PART VI, LINE 8B:

the guild does not have any committees with authority to act on behalf of the governing body.

PART VI, LINE 11B:

the guild's form 990 is reviewed by a five-member membership and finance committee, a constitutional oversight body chaired by the guild's secretary-treasurer, which in turn makes the form available for review by the entire 19-member board.

PART VI, LINE 12C:

employees and members of the board of directors are subject to the provisions of title ii of the labor management reporting and disclosure act, 29 u.s.c. section 432, which requires, inter alia, annual reports of interests that could raise conflicts of interest. in the event of a conflict or potential conflict, employees and board members are instructed to notify the guild's general counsel or human resources manager.

PART VI, LINES 15A AND 15B:

the members of the guild's governing body, the board of directors, serve without compensation from the guild. the board determines the compensation of the executive director. the executive director has ultimate authority for determining the compensation of other guild staff.

PART VI, LINE 19:

The guild's constitution is available on its website, wga.org. The guild's annual report is available on its website and mailed to all current members. The conflict of interest policy is available on request.

Filing and Contact Details

Filer

Filer Name
Writers Guild of America West Inc
EIN
95-1809455
In Care Of
% JEAN NGO
Phone
3239514000
Address
7000 W THIRD ST, LOS ANGELES, CA 90048

Signing Officer

Name
Jean Ngo
Title
CFO
Phone
3239514000
Signed
2026-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Stutzman
Formed
1954
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
190
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Alexandra Chernyak
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

writers guild of america, west, inc. ("wgaw") is a labor union incorporated in the state of california, which exists for the purpose of negotiating the terms and conditions of employment of writers in the motion picture, television and new media industries. wgaw represents writers with respect to the collection and distribution of residuals, foreign levies or other payments attributable to the exploitation of their work. wgaw is affiliated with writers guild of america, east, inc. ("wgae"), as well as with international writers' organizations throughout the world. WGAW'S HEADQUARTERS IS LOCATED AT 7000 WEST THIRD STREET, LOS ANGELES, CA 90048.

Financial Statement Notes

PART X, LINE 2:

WGAW is a not-for-profit organization and is exempt from federal and state income taxes under Section 501(c)(5) of the Internal Revenue Code (the "Code") and state of California Revenue and Taxation Code Section 23701a. Accordingly, no federal or state income taxes have been paid or accrued. Accounting principles generally accepted in the United States of America (GAAP) require management to evaluate tax positions taken by the WGAW and recognize a tax liability if the WGAW has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The WGAW is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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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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