Civic Intelligence

Visual Effects Society

990 • Fiscal year 2014 • EIN 95-4610023

Jan 01, 2014 to Dec 31, 2014 • Filed on May 08, 2015

5805 Sepulveda BlvdSherman Oaks, CA 91411

(818) 981-7861

Siviq Scores

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

Liabilities / Assets

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

27th percentile

0.03x

Higher debt load relative to revenue than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

45th percentile

1.1%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

89th percentile

$191,490

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

47th percentile

1.2%

Faster asset growth than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$991,828

Up $11,769 (+1.2%) from 2013

Net Assets

Up

$949,804

Up $17,307 (+1.9%) from 2013

Liabilities

Down

$42,024

Down $5,538 (-12%) from 2013

Revenue

Up

$1,529,130

Up $145,066 (+10%) from 2013

Expenses

Up

$1,511,823

Up $104,765 (+7.4%) from 2013

Net Income

Up

$17,307

Up $40,301 (+175%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $674,744Liabilities 2010: $24,540Net Assets 2010: $650,2042010Assets 2011: $855,343Liabilities 2011: $20,485Net Assets 2011: $834,8582011Assets 2012: $988,200Liabilities 2012: $32,709Net Assets 2012: $955,4912012Assets 2013: $980,059Liabilities 2013: $47,562Net Assets 2013: $932,4972013Assets 2014: $991,828Liabilities 2014: $42,024Net Assets 2014: $949,8042014Assets 2015: $776,723Liabilities 2015: $21,200Net Assets 2015: $755,5232015Assets 2016: $1,079,920Liabilities 2016: $32,441Net Assets 2016: $1,047,4792016Assets 2017: $1,232,398Liabilities 2017: $79,375Net Assets 2017: $1,153,0232017Assets 2018: $1,456,837Liabilities 2018: $238,842Net Assets 2018: $1,217,9952018Assets 2019: $2,055,371Liabilities 2019: $481,630Net Assets 2019: $1,573,7412019Assets 2020: $2,167,784Liabilities 2020: $164,864Net Assets 2020: $2,002,9202020Assets 2021: $2,829,761Liabilities 2021: $262,903Net Assets 2021: $2,566,8582021Assets 2022: $3,651,277Liabilities 2022: $483,061Net Assets 2022: $3,168,2162022Assets 2023: $4,561,711Liabilities 2023: $1,069,522Net Assets 2023: $3,492,1892023Assets 2024: $5,255,090Liabilities 2024: $1,021,260Net Assets 2024: $4,233,8302024

Highlighted filing

2014

Assets$991,828
Liabilities$42,024
Net Assets$949,804

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,165,1282010Expenses 2011: $1,283,4212011Expenses 2012: $1,453,0862012Revenue 2013: $1,384,064Expenses 2013: $1,407,058Net Income 2013: -$22,9942013Revenue 2014: $1,529,130Expenses 2014: $1,511,823Net Income 2014: $17,3072014Revenue 2015: $1,584,751Expenses 2015: $1,779,032Net Income 2015: -$194,2812015Revenue 2016: $1,909,241Expenses 2016: $1,617,285Net Income 2016: $291,9562016Revenue 2017: $2,109,933Expenses 2017: $2,004,389Net Income 2017: $105,5442017Revenue 2018: $2,180,805Expenses 2018: $2,115,833Net Income 2018: $64,9722018Revenue 2019: $2,729,484Expenses 2019: $2,373,738Net Income 2019: $355,7462019Revenue 2020: $2,431,869Expenses 2020: $2,124,552Net Income 2020: $307,3172020Revenue 2021: $2,487,198Expenses 2021: $1,923,260Net Income 2021: $563,9382021Revenue 2022: $3,194,408Expenses 2022: $2,593,051Net Income 2022: $601,3572022Revenue 2023: $3,110,487Expenses 2023: $2,786,513Net Income 2023: $323,9742023Revenue 2024: $3,745,759Expenses 2024: $3,004,118Net Income 2024: $741,6412024

Highlighted filing

2014

Revenue$1,529,130
Expenses$1,511,823
Net Income$17,307
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 8, 2015
Return Version
2014v5.0
Gross Receipts
$1,529,130
Mission and Program Overview

Mission

SEE ATTACHED

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$870,963$869,631▼ $1,332
Cash and Non-Interest-Bearing Accounts$40,329$69,509▲ $29,180
Land, Buildings, and Equipment, Net$43,801$38,875▼ $4,926
Accounts Receivable$17,600$4,650▼ $12,950
Prepaid Expenses and Deferred Charges$2,301$2,349▲ $48
Total Assets$980,059$991,828▲ $11,769
Other Assets Total$5,065$6,814▲ $1,749
Liabilities
Accounts Payable and Accrued Expenses$20,357$26,588▲ $6,231
Deferred Revenue-$13,800-
Other Liabilities$27,205$1,636▼ $25,569
Total Liabilities$47,562$42,024▼ $5,538
Net Assets / Fund Balance
Unrestricted Net Assets$901,919$939,675▲ $37,756
Temporarily Rstr Net Assets$30,578$10,129▼ $20,449
Total Net Assets Fund Balance$932,497$949,804▲ $17,307
Total Liabilities and Net Assets / Fund Balance$980,059$991,828▲ $11,769

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,875$82,983$121,858
Other Assets Org$1,800--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roth EricExecutive DirectorFT$191,490-$191,490
Roth Eric--$181,890$9,600$191,490

Board Members and Trustees

NameTitle
Fink Mike1 St Vice-chair
Cowan DayneAlternate Director
Iturriaga CharlieAlternate Director
Johnson DavidAlternate Director
Kozicki GeneAlternate Director
Kubsch ChristianAlternate Director
Aguilar Sandra JoyDirector
Barnes JeffDirector
Barron CraigDirector
Beck MatDirector
Burge TedDirector
Christensen EricDirector
Coleman BobDirector
Edlund RichardDirector
Gennis SariDirector
Hoffman DennisDirector
Hogarth PamDirector
Hynek JoelDirector
Kleiser JeffDirector
Landry TimDirector
Lawler MichaelDirector
Lyndon-stanford BrookeDirector
Martinez AndresDirector
Lavery KimSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Homerun EntertEvent Production1630 E PALM AVE STE 7, El Segundo, CA 90245$139,048
Revenue and Support

Revenue Composition

Contributions and Grants
$611,380
Program Service Revenue
$900,116
Investment Income
$6,316
Other Revenue
$11,318
All Other Contributions
$10,000
Change in Net Assets
$17,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$899,844
Salaries, Compensation, and Employee Benefits$589,976
Grants and Similar Amounts Paid$22,003
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$428,052$17,563$0$445,615
Other Salaries and Wages$262,520$73,459$0$335,979
Fees for Services Other$248,687$21,506$0$270,193
Current Officers, Directors, Trustees, and Key Employees$149,622$41,868$0$191,490
Occupancy$55,916$15,647$0$71,563
Payroll Taxes$30,519$8,540$0$39,059
Fees for Services Accounting$25,242$7,063$0$32,305
Information Technology$25,113$7,027$0$32,140
Other Employee Benefits$18,321$5,127$0$23,448
Foreign Grants$22,003--$22,003
Insurance$9,197$4,331$0$13,528
Conferences and Meetings$7,628$4,439$0$12,067
Depreciation Depletion$0$8,260$0$8,260
Travel$7,091$0$0$7,091
Office Expenses$5,353$1,498$0$6,851
Interest$0$231$0$231
Total Functional Expenses$1,295,264$216,559$0$1,511,823
International Activity

International Summary

Offices
12
Employees
0
Spending
$-22,279

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeSee AttachedSee Attached10$39,367
East Asia and PacificSee AttachedSee Attached20$39,296
North AmericaSee AttachedSee Attached30-
East Asia and PacificSee AttachedSee Attached20$-5,422
North AmericaSee AttachedSee Attached30$-44,978
EuropeSee AttachedSee Attached10$-50,542
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
Credit Cards Payable$1,636
Insurance Contracts Payable-
Payroll Taxes Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Visual Effects Society
EIN
95-4610023
Phone
8189817861
Address
5805 SEPULVEDA BLVD, SHERMAN OAKS, CA 91411

Signing Officer

Name
Eric Roth
Title
Executive Director
Phone
8189817861
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Roth
Formed
1996
Legal Domicile
CA
Voting Board Members
30
Independent Board Members
30
Employees
9
Volunteers
20

Preparer

Firm
Schumacher Financial Consulting
Address
P O BOX 2837, CULVER CITY, CA 90231-2837
Preparer
Pj Schumacher Ea
Phone
3103131846
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

SEE ATTACHED

Pt VI, Line 7A

SEE ATTACHED

Pt VI, Line 7B

SEE ATTACHED

Pt VI, Line 8B

SEE ATTACHED

Pt VI, Line 11B

SEE ATTACHED

Pt VI, Line 15A

SEE ATTACHED

Pt VI, Line 19

SEE ATTACHED

Pt XII, Line 2C

SEE ATTACHED

Pt VIII

SEE ATTACHED

Form 990, Part IX, Line 24F

Archival media 1000. 1000. 0. 0. Automobile exp. - mileage reimb. 3447. 2693. 754. 0. Automobile exp. - misc. 0. 0. 0. 0. Automobile exp. - parking 1709. 1709. 0. 0. Awards & recognition costs 11364. 11364. 0. 0. Bank charges 1836. 0. 1836. 0. Banners & signs 2649. 2649. 0. 0. Business development 587. 459. 128. 0. Business gifts 1397. 1304. 93. 0. Catering & refreshments 161739. 161739. 0. 0. Charitable contributions 0. 0. 0. 0. Comput software - conferencing 434. 339. 95. 0. Comput software -

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8ALTERNATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt101 ST VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15ALTERNATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16ALTERNATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18ALTERNATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19ALTERNATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/FormationYr01996
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt030
IRS990/GrantAmt022003
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01529130
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt030
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IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt07027
IRS990/InformationTechnologyGrp/ProgramServicesAmt025113
IRS990/InformationTechnologyGrp/TotalAmt032140
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt04331
IRS990/InsuranceGrp/ProgramServicesAmt09197
IRS990/InsuranceGrp/TotalAmt013528
IRS990/InterestGrp/FundraisingAmt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06316
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IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt082983
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt038875
IRS990/LandBldgEquipCostOrOtherBssAmt0121858
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0601380
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IRS990/NetAssetsOrFundBalancesEOYAmt0949804
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05065
IRS990/OtherAssetsTotalGrp/EOYAmt06814
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05127
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018321
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IRS990/OtherLiabilitiesGrp/BOYAmt027205
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IRS990/OtherRevenueMiscGrp/BusinessCd2813920
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISEMENTS
IRS990/OtherRevenueMiscGrp/Desc1VES HANDBOOK SALES
IRS990/OtherRevenueMiscGrp/Desc2VES MERCHANDISE SALES
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1133
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2135
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08540
IRS990/PayrollTaxesGrp/ProgramServicesAmt030519
IRS990/PayrollTaxesGrp/TotalAmt039059
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IRS990/PYTotalExpensesAmt01407058
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt017307
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01516264
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt04797
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt04797
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0870963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0869631
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: FOREIGN CURRENCY CONVERSION 2010: 394. Description: (EXCHANGE RATE) Description: MISCELLANEOUS 2012: 8. Description: COG ON SKELETONS Description: BANK PROCESSING ERROR 2010: 1. 2013: 1. Description: DONATION OF SUBMISSIONS TESTING FEES 2010: 12. 2013: 1. Description: DUPLICATE REVERSAL OF FRAUDULENT C/C CHARGE 2010: 100. Description: EDUCATIONAL GRANT RETURNED 2014: 1387. Description: JOB BOARD POSTING REVENUE SHARE 2013: 37. 2014: 256. Description: MEMBERSHIP CARD REPLACEMENT FEE 2010: 25. Description: ROUNDING 2014: 1. Description: VOIDED CHECKS (THOSE NEVER CASHED) 2010: 175. 2014: 109.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0611380
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0586640
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0562620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0562230
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0618375
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02941245

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$1.02$4.23$3.75$3.00$0.74
2023Detailed filing. Detailed filing data is available for this year.$4.56$1.07$3.49$3.11$2.79$0.32
2022Detailed filing. Detailed filing data is available for this year.$3.65$0.48$3.17$3.19$2.59$0.60
2021Detailed filing. Detailed filing data is available for this year.$2.83$0.26$2.57$2.49$1.92$0.56
2020Detailed filing. Detailed filing data is available for this year.$2.17$0.16$2.00$2.43$2.12$0.31
2019Detailed filing. Detailed filing data is available for this year.$2.06$0.48$1.57$2.73$2.37$0.36
2018Detailed filing. Detailed filing data is available for this year.$1.46$0.24$1.22$2.18$2.12$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.08$1.15$2.11$2.00$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.03$1.05$1.91$1.62$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$1.58$1.78$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.04$0.95$1.53$1.51$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.93$1.38$1.41$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.03$0.96$1.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.02$0.83$1.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.02$0.65$1.17