Civic Intelligence

Motion Picture Editors Guild

EIN 95-4710203 • 501(c)5 • Hollywood, CA

Profile

The organization is a labor union for motion picture editors. The organization's functions include contract administration and negotiation, grievance work, education, organizing and enforcement.

7715 Sunset Blvd 200Hollywood, CA 90046

www.editorsguild.com

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.17x

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

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

Liabilities / Revenue

85th percentile

0.55x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

46th percentile

11%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

30th percentile

3.2%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

46th percentile

5.3%

Faster revenue growth than 46% of similar nonprofits.

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

Assets

Up

$39,594,904

Up $1,239,328 (+3.2%) from 2023

Liabilities

Up

$6,796,980

Up $1,543,013 (+29%) from 2023

Net Assets

Down

$32,797,924

Down $303,685 (-0.9%) from 2023

Revenue

Up

$12,360,116

Up $625,825 (+5.3%) from 2023

Expenses

Up

$10,955,605

Up $451,712 (+4.3%) from 2023

Net Income

Up

$1,404,511

Up $174,113 (+14%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $18,886,441Liabilities 2011: $1,654,391Net Assets 2011: $17,232,0502011Assets 2012: $19,999,278Liabilities 2012: $1,838,551Net Assets 2012: $18,160,7272012Assets 2013: $20,276,807Liabilities 2013: $1,973,744Net Assets 2013: $18,303,0632013Assets 2014: $21,047,618Liabilities 2014: $1,970,491Net Assets 2014: $19,077,1272014Assets 2015: $21,441,644Liabilities 2015: $2,115,699Net Assets 2015: $19,325,9452015Assets 2016: $23,270,155Liabilities 2016: $2,107,520Net Assets 2016: $21,162,6352016Assets 2017: $25,521,876Liabilities 2017: $1,173,752Net Assets 2017: $24,348,1242017Assets 2018: $25,825,651Liabilities 2018: $1,188,311Net Assets 2018: $24,637,3402018Assets 2019: $29,494,145Liabilities 2019: $1,477,620Net Assets 2019: $28,016,5252019Assets 2020: $30,195,584Liabilities 2020: $1,440,470Net Assets 2020: $28,755,1142020Assets 2021: $32,731,171Liabilities 2021: $1,687,984Net Assets 2021: $31,043,1872021Assets 2022: $36,317,640Liabilities 2022: $5,580,117Net Assets 2022: $30,737,5232022Assets 2023: $38,355,576Liabilities 2023: $5,253,967Net Assets 2023: $33,101,6092023Assets 2024: $39,594,904Liabilities 2024: $6,796,980Net Assets 2024: $32,797,9242024

Highlighted filing

2024

Assets$39,594,904
Liabilities$6,796,980
Net Assets$32,797,924

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,999,0652011Revenue 2012: $8,157,438Expenses 2012: $7,180,414Net Income 2012: $977,0242012Revenue 2013: $7,390,683Expenses 2013: $7,246,536Net Income 2013: $144,1472013Revenue 2014: $7,931,322Expenses 2014: $7,174,130Net Income 2014: $757,1922014Revenue 2015: $7,591,009Expenses 2015: $7,342,191Net Income 2015: $248,8182015Revenue 2016: $8,973,852Expenses 2016: $7,654,062Net Income 2016: $1,319,7902016Revenue 2017: $10,012,143Expenses 2017: $7,616,781Net Income 2017: $2,395,3622017Revenue 2018: $10,279,272Expenses 2018: $8,503,835Net Income 2018: $1,775,4372018Revenue 2019: $10,811,648Expenses 2019: $8,860,749Net Income 2019: $1,950,8992019Revenue 2020: $7,008,355Expenses 2020: $7,848,581Net Income 2020: -$840,2262020Revenue 2021: $9,858,218Expenses 2021: $8,664,217Net Income 2021: $1,194,0012021Revenue 2022: $12,853,079Expenses 2022: $9,402,435Net Income 2022: $3,450,6442022Revenue 2023: $11,734,291Expenses 2023: $10,503,893Net Income 2023: $1,230,3982023Revenue 2024: $12,360,116Expenses 2024: $10,955,605Net Income 2024: $1,404,5112024

Highlighted filing

2024

Revenue$12,360,116
Expenses$10,955,605
Net Income$1,404,511

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.6$6.80$32.8$12.4$11.0$1.40
2023Summary only. Only limited summary data is available for this year.$38.4$5.25$33.1$11.7$10.5$1.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.3$5.58$30.7$12.9$9.40$3.45
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.7$1.69$31.0$9.86$8.66$1.19
2020Summary only. Only limited summary data is available for this year.$30.2$1.44$28.8$7.01$7.85$0.84
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.5$1.48$28.0$10.8$8.86$1.95
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.8$1.19$24.6$10.3$8.50$1.78
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.5$1.17$24.3$10.0$7.62$2.40
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.3$2.11$21.2$8.97$7.65$1.32
2015Detailed filing. Detailed filing data is available for this year.$21.4$2.12$19.3$7.59$7.34$0.25
2014Detailed filing. Detailed filing data is available for this year.$21.0$1.97$19.1$7.93$7.17$0.76
2013Summary only. Only limited summary data is available for this year.$20.3$1.97$18.3$7.39$7.25$0.14
2012Summary only. Only limited summary data is available for this year.$20.0$1.84$18.2$8.16$7.18$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$1.65$17.2$7.00
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 13, 2023
Return Version
2022v5.0
Gross Receipts
$12,853,079
Mission and Program Overview

Mission

The organization is a labor union for motion picture editors. The organization's functions include contract administration and negotiation, grievance work, education, organizing and enforcement.

The organization is a labor union for motion picture editors. The organization's functions include contract administration and negotiation, grievance work, education/training, organizing and enforcement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$25,488,937$23,871,222▼ $1,617,715
Savings and Temporary Cash Investments$957,943$2,037,583▲ $1,079,640
Land, Buildings, and Equipment, Net$1,187,122$1,185,112▼ $2,010
Cash and Non-Interest-Bearing Accounts$444,810$1,089,174▲ $644,364
Accounts Receivable$573,211$564,088▼ $9,123
Prepaid Expenses and Deferred Charges$135,312$151,868▲ $16,556
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$32,731,171$36,317,640▲ $3,586,469
Other Assets Total$3,943,836$7,418,593▲ $3,474,757
Liabilities
Other Liabilities$11,531$3,736,569▲ $3,725,038
Accounts Payable and Accrued Expenses$1,676,453$1,843,548▲ $167,095
Total Liabilities$1,687,984$5,580,117▲ $3,892,133
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$31,043,187$30,737,523▼ $305,664
Total Net Assets Fund Balance$31,043,187$30,737,523▼ $305,664
Total Liabilities and Net Assets / Fund Balance$32,731,171$36,317,640▲ $3,586,469

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$841,171$1,194,623$2,035,794
Other Land Buildings$221,401$1,179,165$1,400,566
Equipment$122,540$430,207$552,747
Other Assets Org$3,726,077--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine RepolaNAT'L Exec DirectorFT$363,614$31,947$395,561
Paul MooreEast Exec DirectorFT$232,823$5,125$232,823
Scott GeorgeWest Exec DirectorFT$229,628$1,300$230,928
Jessica a PrattWest Assist Exec DFT$184,487$5,125$189,612
Robert L CallahanNAT'L ORGANIZERFT$174,216$1,300$179,341
Lisa BernikerExecutive AdminFT$149,154$5,450$154,604
Preston JohnsonOrganizerFT$137,337$1,030$138,367
Ann HadsellField RepFT$137,337-$137,337

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Winmill SoftwareIt Consulting/maintenan405 PARK AVE FLOOR 19, New York, NY 10022-4405$285,025
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,656,974
Investment Income
$856,963
Other Revenue
$339,142
Change in Net Assets
$3,450,644

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,747,402
Revenue Not Reported on Financial Statements
$105,677
Revenue Not Reported on Form 990
$-5,735,294
Total Revenue per Audited Statements
$7,012,108
Total Revenue per Form 990
$12,853,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,672,742
Other Expenses$4,426,945
Grants and Similar Amounts Paid$44,140
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,551,894$221,904-$2,773,798
Payments to Affiliates$2,319,804--$2,319,804
Current Officers, Directors, Trustees, and Key Employees$790,567$68,745-$859,312
Other Employee Benefits$557,110$48,444-$605,554
Occupancy$501,682$43,624-$545,306
All Other Expenses$338,548$10,627-$349,175
Information Technology$154,131$154,131-$308,262
Benefits to Members$258,608--$258,608
Payroll Taxes$212,126$18,446-$230,572
Pension Plan Contributions$187,226$16,280-$203,506
Fees for Services Legal$166,662--$166,662
Depreciation Depletion$112,079$9,746-$121,825
Fees for Service Investment Mgmnt Fees-$105,677-$105,677
Office Expenses$65,637$5,708-$71,345
Fees for Services Accounting-$68,264-$68,264
Other Expenses$62,754$78,326-$62,754
Grants to Domestic Orgs$44,140--$44,140
Insurance$36,184$3,146-$39,330
Total Functional Expenses$8,540,970$861,465$0$9,402,435

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,402,435
Total Expenses per Audited Statements$7,409,908
Expenses per Audited Statements$6,319,737
Expenses Not Reported on Financial Statements$3,082,698
Other Expense Adjustments$2,977,021
Expenses Not Reported on Form 990$1,090,171
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Cinema EditorsLos Angeles, CA501(c)(6)Sponsorship for Various Events$20,000
Motion Picture and TelevisionWoodland Hills, CA-Sponsorship for Various Events$13,600
Misc - Under 5000Hollywood, CA501(c)3Sponsorship for Various Events$5,540
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$61,917
Political Expenditures$61,917
Total Nondeductible Lobbying and Political Cost$61,917
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$3,725,038
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed and approved by the organization's executive director, other management members, and certain board members as appropriate.

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

At every election, board members sign a declaration of eligibility which addresses conflict of interest discosure. Every employee receives an employee handbook which includes the organization's written conflict of interest policy.

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

The board of directors reviews and approves compensation based on comparable positions with comparable skills and levels of responsibilities.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the members upon request.

Form 990, Part VI, Section A, Line 6

There are approximately 9,000 members of the motion picture editors guild, local 700, iatse.

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

Members in good standing who meet certain requirements that are explained in constitution and by-laws are eligible to run for any elected position or office during the annual general election.

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

Active members in good standing are entitled to vote on any proposition acted upon at any membership meeting.

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

Form 990 is reviewed and approved by the organization executive director, other management members, and certain board members as appropriate.

Filing and Contact Details

Filer

Filer Name
Motion Picture Editors Guild
EIN
95-4710203
Phone
3238764770
Address
7715 SUNSET BLVD 200, HOLLYWOOD, CA 90046

Signing Officer

Name
Catherine Repola
Title
Natl Exec Director
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Repola
Formed
1973
Legal Domicile
CA
Voting Board Members
54
Independent Board Members
54
Employees
38

Preparer

Firm
Elvine Goldberg & Tovmasyan Llp
Address
21700 OXNARD STREET STE 720, WOODLAND HILLS, CA 91367
Preparer
Liana Tovmasyan
Phone
8059851010
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: other items allocated by appropriate function use

Form 990, Part XI, Line 9

Py subsidiaries net loss = $114543

Statement Note 1

Disaster relief footnote: fema-3591-dr: california winter storms, flooding, and mudslides this tax return and any payments made with respect to it are being filed in accordance with irs notices ca-2023-01, ca-2023-03, and the califonria franchise tax board press release dated march 2, 2023 which provide for an extension of time to file and pay taxes for taxpayers affected by the california severe winter storms, flooding, and mudslides declared under fema declaration number fema-3591-dr. Pursuant to these notices, the deadline for filing the federal and california tax returns and making payments including estimated tax payments due between january 8, 2023 and october 16, 2023, has been extended to november 15, 2023. The taxpayer hereby claims this extension of time to file and pay. The taxpayer acknowledges that failure to file a return and pay taxes by the extended due date may result in penalties and interest.

Financial Statement Notes

Part X : FIN48 Footnote

The organization is a nonprofit corporation that is exempt from income taxes under irc section 501(c)(5). Its subsidiaries, 7715 sunset blvd., inc. And 145 hudson realty corp., are nonprofit corporations that are exempt from income taxes under irc section 501(c)(2).irc section 6033(e) requires certain 501(c)(5) organizations to notify their members what portion of their membership dues were allocable to the political and lobbying activities of the organization. An organization may choose to pay a proxy tax instead of providing this information to its members. The proxy tax is calculated at 21% of lobbying and political expenses less the nondeductible portion of membership dues. For the years ended december 31, 2022 and 2021, the organization chose to pay the proxy tax in lieu of informing its members of the nondeductible portion of the dues. The proxy tax totaled $13,003 and $11,530 for the years ended december 31, 2022 and 2021, respectively.the organization believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization is no longer subject to u.s. Or california income tax examinations for years before 2019 and 2018, respectively.

Part XII, Line 2D: Other expenses and losses per audited F/S

MAGAZINE EXPENSES $455263 BOOK DEPRECIATION $137268 subsidiaries expenses $497640

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Payments to ia-per capita stamps/process $2201327 payments to other affiliates $118477 rents paid to subsidiaries $535392 tax depreciation $121825

Raw XML AppendixShowing 400 of 1,066 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/AdvertisingGrp/TotalAmt00
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