Civic Intelligence

Screen Actors Guild-Amptp Industry

EIN 95-4428911 • 501(c)5 • Burbank, CA

Profile

To assist performers and producers in solving problems of mutual concern not susceptible to resolution within the collective bargaining process.

3601 West Olive AvenueBurbank, CA 91505-7830

n/A

Siviq Scores

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

Liabilities / Assets

75th percentile

0.19x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.68x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Net Margin

5th percentile

-15%

Higher net margin than 5% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$733,341

Higher top officer pay than 93% of similar nonprofits.

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

$25M-$50M nonprofits • Source year 2022

Asset Growth

29th percentile

2.6%

Faster asset growth than 29% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

1.1%

Faster revenue growth than 31% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$48,623,268

Up $1,223,227 (+2.6%) from 2023

Liabilities

Down

$9,007,157

Down $306,582 (-3.3%) from 2023

Net Assets

Up

$39,616,111

Up $1,529,809 (+4.0%) from 2023

Revenue

Up

$13,202,187

Up $139,967 (+1.1%) from 2023

Expenses

Up

$15,227,799

Up $1,127,242 (+8.0%) from 2023

Net Income

Down

-$2,025,612

Down $987,275 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $8,438,178Liabilities 2010: $481,671Net Assets 2010: $7,956,5072010Assets 2011: $8,725,838Liabilities 2011: $190,363Net Assets 2011: $8,535,4752011Assets 2012: $10,070,387Liabilities 2012: $5,130,730Net Assets 2012: $4,939,6572012Assets 2013: $8,903,425Liabilities 2013: $5,057,826Net Assets 2013: $3,845,5992013Assets 2014: $8,802,330Liabilities 2014: $5,050,007Net Assets 2014: $3,752,3232014Assets 2015: $9,251,183Liabilities 2015: $6,169,292Net Assets 2015: $3,081,8912015Assets 2016: $8,967,386Liabilities 2016: $4,809,148Net Assets 2016: $4,158,2382016Assets 2017: $12,598,734Liabilities 2017: $4,445,804Net Assets 2017: $8,152,9302017Assets 2018: $22,322,056Liabilities 2018: $4,960,474Net Assets 2018: $17,361,5822018Assets 2019: $30,469,478Liabilities 2019: $4,912,983Net Assets 2019: $25,556,4952019Assets 2020: $34,800,618Liabilities 2020: $7,425,551Net Assets 2020: $27,375,0672020Assets 2021: $42,175,426Liabilities 2021: $6,603,182Net Assets 2021: $35,572,2442021Assets 2022: $42,230,352Liabilities 2022: $7,571,547Net Assets 2022: $34,658,8052022Assets 2023: $47,400,041Liabilities 2023: $9,313,739Net Assets 2023: $38,086,3022023Assets 2024: $48,623,268Liabilities 2024: $9,007,157Net Assets 2024: $39,616,1112024

Highlighted filing

2024

Assets$48,623,268
Liabilities$9,007,157
Net Assets$39,616,111

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,159,5142010Expenses 2011: $6,015,1082011Revenue 2012: $6,980,790Expenses 2012: $7,117,701Net Income 2012: -$136,9112012Revenue 2013: $7,528,876Expenses 2013: $8,515,294Net Income 2013: -$986,4182013Revenue 2014: $7,512,534Expenses 2014: $7,658,329Net Income 2014: -$145,7952014Revenue 2015: $7,334,042Expenses 2015: $8,414,387Net Income 2015: -$1,080,3452015Revenue 2016: $7,947,910Expenses 2016: $7,148,030Net Income 2016: $799,8802016Revenue 2017: $8,945,183Expenses 2017: $5,459,776Net Income 2017: $3,485,4072017Revenue 2018: $11,325,834Expenses 2018: $6,649,062Net Income 2018: $4,676,7722018Revenue 2019: $13,505,020Expenses 2019: $7,501,604Net Income 2019: $6,003,4162019Revenue 2020: $11,136,170Expenses 2020: $9,559,488Net Income 2020: $1,576,6822020Revenue 2021: $14,495,979Expenses 2021: $10,753,741Net Income 2021: $3,742,2382021Revenue 2022: $14,896,270Expenses 2022: $12,348,995Net Income 2022: $2,547,2752022Revenue 2023: $13,062,220Expenses 2023: $14,100,557Net Income 2023: -$1,038,3372023Revenue 2024: $13,202,187Expenses 2024: $15,227,799Net Income 2024: -$2,025,6122024

Highlighted filing

2024

Revenue$13,202,187
Expenses$15,227,799
Net Income-$2,025,612

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.6$9.01$39.6$13.2$15.2$2.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.4$9.31$38.1$13.1$14.1$1.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.2$7.57$34.7$14.9$12.3$2.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.2$6.60$35.6$14.5$10.8$3.74
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.8$7.43$27.4$11.1$9.56$1.58
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.5$4.91$25.6$13.5$7.50$6.00
2018Summary only. Only limited summary data is available for this year.$22.3$4.96$17.4$11.3$6.65$4.68
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$4.45$8.15$8.95$5.46$3.49
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.97$4.81$4.16$7.95$7.15$0.80
2015Detailed filing. Detailed filing data is available for this year.$9.25$6.17$3.08$7.33$8.41$1.08
2014Summary only. Only limited summary data is available for this year.$8.80$5.05$3.75$7.51$7.66$0.15
2013Summary only. Only limited summary data is available for this year.$8.90$5.06$3.85$7.53$8.52$0.99
2012Summary only. Only limited summary data is available for this year.$10.1$5.13$4.94$6.98$7.12$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.73$0.19$8.54$6.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.44$0.48$7.96$7.16
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$31,878,239
Mission and Program Overview

Mission

Provides educational and informational assistance to performers and producers that improve and promote the organization, advancement and standards of the entertainment industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$31,818,112$38,633,920▲ $6,815,808
Cash and Non-Interest-Bearing Accounts$8,256,931$2,858,825▼ $5,398,106
Accounts Receivable$837,329$575,077▼ $262,252
Land, Buildings, and Equipment, Net$98,886$112,999▲ $14,113
Prepaid Expenses and Deferred Charges$32,942$31,159▼ $1,783
Savings and Temporary Cash Investments$3,843$18,372▲ $14,529
Other Notes and Loans Receivable, Net$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$42,175,426$42,230,352▲ $54,926
Other Assets Total$1,127,383$0▼ $1,127,383
Liabilities
Grants Payable$6,566,219$7,321,830▲ $755,611
Accounts Payable and Accrued Expenses$36,963$183,297▲ $146,334
Other Liabilities$0$66,420▲ $66,420
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$6,603,182$7,571,547▲ $968,365
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,572,244$34,658,805▼ $913,439
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$35,572,244$34,658,805▼ $913,439
Total Liabilities and Net Assets / Fund Balance$42,175,426$42,230,352▲ $54,926

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$50,108$326,110$376,218
Other Land Buildings$61,743$25,424$87,167
Leasehold Improvements$1,148$41,963$43,111
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tracy OwenTrustee/Chair
Ray RodriguezTrustee/Co-Chair
Amy AquinoTrustee
David WeissmanTrustee
Doug WoodTrustee
Duncan Crabtree-IrelandTrustee
Grace JunTrustee
Jamal StoryTrustee
Jane LeeTrustee
John Carter BrownTrustee
John McGuireTrustee
Kim StevensTrustee
L Scott CaldwellTrustee
Laura RitchieTrustee
Melinda GavronTrustee
Nick FondulisTrustee
Stacy MarcusTrustee
Susan Boyd JoyceTrustee
Michael EstradaChief Executive Officer
Odele KohlstrandChief Executive Officer
David ChoiChief Financial Officer
Gokul SheshadriChief Operating Officer
Hyung-gee LeeChief Operating Officer
Joshi SameerExec Dir, Contributions & Pen

Highest Paid Contractors

ContractorServicesLocationCompensation
Slalom LLCConsulting Services821 2ND AVENUE SUITE 1900, Seattle, WA 98108$1,443,103
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,048,229
Investment Income
$848,041
Other Revenue
$0
Change in Net Assets
$2,547,275

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,848,279
Revenue Not Reported on Financial Statements
$47,991
Revenue Not Reported on Form 990
$-3,460,714
Total Revenue per Audited Statements
$11,387,565
Total Revenue per Form 990
$14,896,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$11,603,542
Other Expenses$745,453
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$11,603,542
Fees for Services Accounting---$117,896
Insurance---$59,894
Information Technology---$54,351
Fees for Service Investment Mgmnt Fees---$47,991
Fees for Services Legal---$41,614
Fees for Services Other---$33,574
Occupancy---$23,595
Office Expenses---$21,267
Depreciation Depletion---$19,228
Travel---$5,396
Interest---$2,096
Other Expenses---$382
Conferences and Meetings---$257
Total Functional Expenses$0$0$0$12,348,995

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$12,348,995
Expenses per Audited Statements$12,301,004
Total Expenses per Audited Statements$12,301,004
Expenses Not Reported on Financial Statements$47,991
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Humane AssociationWashington, DC501(c)(3)General Support$5,350,845
Sag-aftraLos Angeles, CA501(c)(3)Contract Printing & Commercial Studies$2,603,633
SagindieLos Angeles, CA501(c)(3)General Support$1,163,450
Entertainment Community FundNew York, NY-General Support$863,099
Sag-aftra FoundationLos Angeles, CA501(c)(3)General Support$725,000
Motion Picture and Television FundWoodland Hills, CA501(c)(3)General Support$500,000
Joint Policy CommitteeNew York, NY501(c)(3)Commercial Studies$185,015
Kaufherr Members Resource CenterChicago, IL501(c)(6)General Support$95,000
NalipLos Angeles, CA501(c)(3)General Support$90,000
Visual Communications MediaLos Angeles, CA501(c)(5)General Support$27,500
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
Intercompany Payable$66,420
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:

John t. Mcguire and ray rodriguez serve in the capacity as a director, officer, or employee of the screen actors guild-american federation of television and radio artists.

PART VI, SECTION A, LINE 7A - ELECTION OR APPOINTMENT OF GOVERNING BODY:

The operation and administration of the iacf shall be the joint responsibility of eighteen (18) trustees, who shall constitute the board of trustees. Of these, nine (9) shall be producer trustees, five (5) to be appointed by the alliance of motion picture and television producers, inc ("amptp") and four (4) to be appointed by the ana-aaaa joint policy committee on broadcasting talent union relations ("aaaa"); and nine (9) shall be sag-aftra trustees, to be appointed by sag-aftra. Either sag-aftra or the amptp or the aaaa may at any time in its discretion, by written notice given to the iacf, appoint a successor or successors for any one or more of the trustees theretofore appointed by it.

PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:

The form 990 is prepared by an independent certified public accounting firm, engaged by the board of trustees, and a draft copy of the form 990 is provided for review by the cfo and controller of the sag-producers funds; prior to filing of the form 990 with the internal revenue service.

PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS, POLICIES AND F/S:

The organization makes its governing documents, policies and financial statements available to all participants, in its benefit plan upon request. The general public has access to many of its documents through govenment filing made by the organization.

Filing and Contact Details

Filer

Filer Name
Sag-aftra Producers Industry
EIN
95-4428911
In Care Of
% ODELE KOHLSTRAND
Phone
8189549400
Address
3601 WEST OLIVE AVENUE, BURBANK, CA 91505-7830

Signing Officer

Name
David Choi
Title
CFO
Phone
8189549400
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Choi
Formed
1992
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
4600 EAST WEST HWY 900, BETHESDA, MD 20814-3423
Preparer
Richard Ruvelson
Phone
3012726000
Supplemental Narrative

Additional Explanations

PART III - OTHER PROGRAM SERVICES:

In addition to the program services identified in part iii, the iacf supports other organizations in their quest to provide the resources to train and assist performers and producers which included: 1. Career transition. 2. Provide planning and opportunities to young performers. 3. Provide support for intervention, counseling and other social services to sag-aftra members. 4. Support programs that encourages the participation of minority performers and producers.

PART V, LINES 2A AND 2B - FILING OF FEDERAL EMPLOYMENT TAX RETURNS:

The industry fund is related to a group of jointly administered not-for-profit organizations. Since the organization's co-exist at the same premises, they utilize each other's resources, equipment, and personnel. Salaries and certain administrative expenses are paid by a related organization based on predetermined percentages. The industry fund has a small group of personnel that it compensates directly and files federal employment tax returns additionally.

PART XII, LINE 2C - RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT:

The organization has a separate audit committee comprised of two members of the board of trustees. The committee has the responsibility for oversight of the audit and the selection of independent accountants.

PART XI LINE 9 - OTHER CHANGE IN NET ASSETS:

$517,099 recognition of unspent grant awards

Financial Statement Notes

PART X, LINE 2 - FIN 48 FOOTNOTE:

Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Fund and recognize a tax liability if the Fund has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has evaluated the tax positions taken by the Fund and concluded that as of December 31, 2022, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress. In addition, there have been no tax related interest or penalties for the period presented in these financial statements.

PART XI LINE 2D - OTHER REVENUES INCLUDED ON FINANCIALS, NOT FORM 990:

$517,099 recognition of unspent grant awards.

Raw XML AppendixShowing 400 of 814 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/AccountsPayableAccrExpnssGrp/EOYAmt0183297
IRS990/AccountsReceivableGrp/BOYAmt0837329
IRS990/AccountsReceivableGrp/EOYAmt0575077
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IRS990/ActivityOrMissionDesc0PROVIDES EDUCATIONAL AND INFORMATIONAL ASSISTANCE TO PERFORMERS AND PRODUCERS THAT IMPROVE AND PROMOTE THE ORGANIZATION, ADVANCEMENT AND STANDARDS OF THE ENTERTAINMENT INDUSTRY.
IRS990/AdvertisingGrp/TotalAmt00
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IRS990/BooksInCareOfDetail/PhoneNum08189764405
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03601 WEST OLIVE AVENUE
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IRS990/CompDisqualPersonsGrp/TotalAmt00
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IRS990/CostOfGoodsSoldAmt00
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IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt011603542
IRS990/CYInvestmentIncomeAmt0848041
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt014896270
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
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IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt019228
IRS990/Desc0AMERICAN HUMANE ASSOCIATION - SUPPORT FROM THE IACF ALLOWS THIS ORGANIZATION TO ENSURE THE SAFETY OF ANIMALS AND PERFORMERS WORKING WITH ANIMALS ON SET.
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt0117896
IRS990/FeesForServicesLegalGrp/TotalAmt041614
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IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt033574
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt047991
IRS990/ForeignActivitiesInd0false
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IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
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