2024-11-12T19:31:48-06:00 2023-12-31 814998387 ELVINE GOLDBERG & TOVMASYAN LLP 21700 OXNARD STREET STE 720 WOODLAND HILLS CA 91367 990 2023-01-01 954710203 MOTION PICTURE EDITORS GUILD MOTI 3238764770 7715 SUNSET BLVD 200 HOLLYWOOD CA 90046 CATHERINE REPOLA NATL EXEC DIRECTOR 3238764770 2024-11-12 1 1 LIANA TOVMASYAN P01378488 8059851010 2024-11-08 2023 2024-10-15 13:58:12Z CATHERINE REPOLA 7715 SUNSET BLVD 200 HOLLYWOOD CA 90046 11734770 0 X WWW.EDITORSGUILD.COM X 1973 CA 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. 54 54 39 0 345773 57786 0 0 11656974 10535427 856963 837739 339142 361125 12853079 11734291 44140 85000 258608 491352 4672742 5323405 0 0 0 4426945 4604136 9402435 10503893 3450644 1230398 36317640 38355576 5580117 5253967 30737523 33101609 X 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. 0 0 4897533 5567356 SALARIES AND PAYROLL COSTS, ESTIMATED AT 92% APPLICABLE TO MEMBERS WELFARE (AVAILABLE FOR JOBS, GRIEVANCES, CONTRACTS & OTHER EMPLOYEE NEGOTIATIONS, ETC.) 2270409 2270409 PAYMENTS TO AFFILIATES FOR MEMBERSHIP FEES 1897836 2529567 OTHER ITEMS ALLOCATED BY APPROPRIATE FUNCTION USE. 491352 513869 BENEFITS PAID TO OR FOR OUR MEMBERS, INCLUDING TRAINING, SEMINARS,IA% CONTRIBUTIONS,CONTRACT NEGOTIATIONS AND ARBITRATION, AND VARIOUS PROJECTS. 491352 513869 9557130 0 0 1 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 50 0 39 1 1 1 0 0 0 0 0 0 0 0 0 X 54 54 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 0 X LUIS CARDET 3238764770 7715 SUNSET BLVD 200 HOLLYWOOD CA 90046 ALAN HEIM PRESIDENT 5.00 X 0 0 0 F HUDSON MILLER VICE PRESIDENT 5.00 X 0 0 0 LOUIS BERTINI VICE PRESIDENT 5.00 X 0 0 0 SHARON SMITH HOLLEY SECRETARY 5.00 X 0 0 0 RACHEL B IGEL TREASURER 5.00 X 0 0 0 BILL ELIAS SGT AT ARMS 5.00 X 0 0 0 SHIRAN AMIR DIRECTOR 1.00 X 0 0 0 ERIK C ANDERSEN DIRECTOR 1.00 X 0 0 0 AJ CATOLINE DIRECTOR 1.00 X 0 0 0 LISA ZENO CHURGIN DIRECTOR 1.00 X 0 0 0 SHANNON BAKER DAVIS DIRECTOR 1.00 X 0 0 0 MARY DE CHAMBRES DIRECTOR 1.00 X 0 0 0 DODY DORN DIRECTOR 1.00 X 0 0 0 AMY DUDDLESTON DIRECTOR 1.00 X 0 0 0 DORIAN HARRIS DIRECTOR 1.00 X 0 0 0 MAYSIE HOY DIRECTOR 1.00 X 0 0 0 NANCY MORRISON DIRECTOR 1.00 X 0 0 0 NANCY RICHARDSON DIRECTOR 1.00 X 0 0 0 STEPHEN RIVKIN DIRECTOR 1.00 X 0 0 0 AUSTIN SCOTT DIRECTOR 1.00 X 0 0 0 MOLLY SHOCK DIRECTOR 1.00 X 0 0 0 JASON BROTMAN DIRECTOR 1.00 X 0 0 0 KATIE ROSE CORNBLATH DIRECTOR 1.00 X 0 0 0 EMMA DUPELL DIRECTOR 1.00 X 0 0 0 HALIMA K GILLIAM DIRECTOR 1.00 X 0 0 0 MARGARET GUINEE DIRECTOR 1.00 X 0 0 0 SCOTT JACOBS DIRECTOR 1.00 X 0 0 0 ROB KRAUT DIRECTOR 1.00 X 0 0 0 ASHLEY MCKINNEY DIRECTOR 1.00 X 0 0 0 AZIZA NGOZI DIRECTOR 1.00 X 0 0 0 GAVIN SEGALL-ABRAMS DIRECTOR 1.00 X 0 0 0 SEAN THOMPSON DIRECTOR 1.00 X 0 0 0 TAMAR BIHARI DIRECTOR 1.00 X 0 0 0 THOMAS FLEISCHMAN DIRECTOR 1.00 X 0 0 0 CARRIE PUCHKOFF DIRECTOR 1.00 X 0 0 0 MEG RETICKER DIRECTOR 1.00 X 0 0 0 DAVID ROGOW DIRECTOR 1.00 X 0 0 0 ANDREW TIMM DIRECTOR 1.00 X 0 0 0 ROBERT COTNOIR DIRECTOR 1.00 X 0 0 0 RICK DERBY DIRECTOR 1.00 X 0 0 0 NOLAN JENNINGS DIRECTOR 1.00 X 0 0 0 IVONNE LOYOLA DIRECTOR 1.00 X 0 0 0 ALEC STYBORSKI DIRECTOR 1.00 X 0 0 0 JOSEPH WINTERBOTHAM DIRECTOR 1.00 X 0 0 0 STEPHANIE BROWN DIRECTOR 1.00 X 0 0 0 NICOLE FLETCHER DIRECTOR 1.00 X 0 0 0 MATT KLIMEK DIRECTOR 1.00 X 0 0 0 JERRY ROSS DIRECTOR 1.00 X 0 0 0 ALYSON MOORE DIRECTOR 1.00 X 0 0 0 HOLLY SKLAR DIRECTOR 1.00 X 0 0 0 ANNA BEHLMER DIRECTOR 1.00 X 0 0 0 LORA HIRSCHBERG DIRECTOR 1.00 X 0 0 0 ERIN RETTIG DIRECTOR 1.00 X 0 0 0 STEPHANIE LOWRY DIRECTOR 1.00 X 0 0 0 CATHERINE REPOLA NAT'L EXEC DIR 35.00 X 374210 0 33861 JENNIFER MYERS EAST EXEC DIR 35.00 X 157304 0 0 SCOTT GEORGE WEST EXEC DIR 35.00 X 236361 0 1300 ROBERT L CALLAHAN NAT'L ORGANIZER 35.00 X 179443 0 5625 LISA BERNIKER EXECUTIVE ADMIN 35.00 X 160447 0 5956 ANN HADSELL FIELD REP 35.00 X 141341 0 0 PRESTON JOHNSON ORGANIZER 35.00 X 147228 0 1104 JESSICA A PRATT WEST ASSIST EXEC D 35.00 X 189904 0 5625 PAUL MOORE EAST EXEC DIR 35.00 X 192168 0 0 1778406 0 53471 9 1 1 0 WINMILL SOFTWARE 405 PARK AVE FLOOR 19 NEW YORK NY 100224405 IT CONSULTING/MAINTENAN 354785 1 MEMBERSHIP DUES 713990 10225129 10225129 GRIEVANCE REVENUE 713990 310298 310298 10535427 838218 838218 479 -479 -479 -479 ADVERTISING INCOME 541800 345773 345773 OTHER INCOME 900099 15352 15352 361125 11734291 10550300 345773 838218 85000 85000 491352 491352 995204 915588 79616 3147470 2895672 251798 220568 202923 17645 678789 624486 54303 281374 258864 22510 132159 132159 66711 66711 112272 112272 70833 65166 5667 377004 188502 188502 541392 498081 43311 2270409 2270409 135436 124601 10835 73407 67534 5873 I.A. MEETINGS AND CONVE 139627 139627 FIELD REP EXPENSE 82865 82865 NEGOTIATIONS AND CONTRA 77754 77754 CONTRACT SERVICE 73623 67733 5890 450644 368814 81830 10503893 9557130 946763 0 1089174 1487412 2037583 1908762 564088 474237 151868 69164 3937711 2720793 1185112 1216918 23871222 25924803 7418593 7274280 36317640 38355576 1843548 1760169 3100 3736569 3490698 5580117 5253967 X 30737523 33101609 30737523 33101609 36317640 38355576 X 1230398 1095358 38330 X X 0 1 X 1 0 64228 0 0 0 10225129 64228 64228 64228 PART I-A, LINE 1: LOBBYING FOR STATE PRODUCTION TAX INCENTIVES AND CONTRIBUTIONS TO VARIOUS IATSE LOCALS. 2037986 1243864 794122 453985 315033 138952 1445740 1161896 283844 1216918 DUE FROM RELATED PARTIES 496045 INVESTMENT IN 7715 SUNSET BLVD., INC. 2353114 INVESTMENT IN 145 HUDSON REALTY CORP. 906071 OTHER RECEIVABLES 40139 RIGHT-OF-USE OPER LEASE ASSETS, NET 3478911 7274280 13602 OPERATING LEASE LIABILITIES 3477096 3490698 X 10921577 1095358 -1795800 -700442 11622019 112272 112272 11734291 8674456 1088636 1088636 7585820 112272 2805801 2918073 10503893 PART X, LINE 2: 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, 2023 AND 2022, 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 $13,488 AND $13,003 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, 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 2020 AND 2019, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: PAYMENTS TO IA-PER CAPITA STAMPS/PROCESS -2,145,221. PAYMENTS TO AFFILIATES -125,188. MAGAZINE EXPENSES 465,287. INTEREST INCOME FROM SUBSIDIARIES 8,843. LOSS ON DISPOSAL OF ASSETS 479. PART XII, LINE 2D - OTHER ADJUSTMENTS: MAGAZINE EXPENSES 465,287. DEPRECIATION DIFFERENCE 15,445. SUBSIDIARIES EXPENSES 607,904. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENTS TO IA-PER CAPITA STAMPS/PROCESS 2,145,221. PAYMENTS TO OTHER AFFILIATES 125,188. RENTS PAID TO SUBSIDIARIES 535,392. 1 AMERICAN CINEMA EDITORS 5555 MELROSE AVE ROOM 108 LOS ANGELES CA 90038 952111604 501(C)(6) 20000 0 SPONSORSHIP FOR VARIOUS EVENTS MOTION PICTURE AND TELEVISION FUND 23388 MULHOLLAND DR WOODLAND HILLS CA 91364 951652916 501(C)3 10000 0 SPONSORSHIP FOR VARIOUS EVENTS MOTION PICTURE SOUND EDITORS 15315 MAGNOLIA BLVD STE 408 SHERMAN OAKS CA 91403 912072627 6500 0 SPONSORSHIP FOR VARIOUS EVENTS CINEMA AUDIO SOCIETY 827 HOLLYWOOD WAY 632 BURBANK CA 91505 954255202 5500 0 SPONSORSHIP FOR VARIOUS EVENTS MISC - UNDER 5000 7715 SUNSET BLVD STE 200 HOLLYWOOD CA 90046 33000 0 SPONSORSHIP FOR VARIOUS EVENTS IATSE LOCAL 44 12021 RIVERSIDE DR NORTH HOLLYWOOD CA 91607 950744030 5000 0 SPONSORSHIP FOR VARIOUS EVENTS PART I, LINE 2: EVERY DONATION REQUEST IS VOTED FOR APPROVAL AT THE MONTHLY BOARD OF DIRECTORS MEETING. DONATION REQUEST IS MADE THROUGH A MOTION AND THE MOTION MUST BE PASSED BY A MAJORITY OF THE BOARD MEMBERS. MONTHLY BOARD OF DIRECTORS MEETINGS ARE PROPERLY DOCUMENTED AND APPROVED BY THE BOARD. ONLY UPON APPROVAL BY THE BOARD, THE ORGANIZATION CONTACTS THE DONEE ORGANIZATION TO PROVIDE THE GRANT. X X 1 1 X X 0 1 0 CATHERINE REPOLA NAT'L EXEC DIR 374210 0 0 0 0 0 33861 0 0 0 408071 0 0 0 SCOTT GEORGE WEST EXEC DIR 236361 0 0 0 0 0 1300 0 0 0 237661 0 0 0 JESSICA A PRATT WEST ASSIST EXEC D 189904 0 0 0 0 0 5625 0 0 0 195529 0 0 0 PAUL MOORE EAST EXEC DIR 192168 0 0 0 0 0 0 0 0 0 192168 0 0 0 ROBERT L CALLAHAN NAT'L ORGANIZER 179443 0 0 0 0 0 5625 0 0 0 185068 0 0 0 LISA BERNIKER EXECUTIVE ADMIN 160447 0 0 0 0 0 5956 0 0 0 166403 0 0 0 JENNIFER MYERS EAST EXEC DIR 157304 0 0 0 0 0 0 0 0 0 157304 0 0 0 PART I, LINE 4B CATHERINE REPOLA, NATIONAL EXECUTIVE DIRECTOR, HAS AN EMPLOYMENT CONTRACT THAT CALLS FOR THE ORGANIZATION TO PAY HER DEFERRED COMPENSATION UPON SEPARATION FROM THE ORGANIZATION EQUIVALENT TO TWO WEEKS PAY FOR EVERY YEAR OF EMPLOYMENT. THIS DEFERRED COMPENSATION IS ACCCRUED EVERY YEAR. 2023 DEFERRED COMPENSATION ACCRUED FOR MS. REPOLA WAS $26,361. AS OF 12/31/23, TOTAL ACCUMULATED DEFERRED COMPENSATION FOR MS. REPOLA WAS $436,135. THIS DEFERRED COMPENSATION IS INCLUDED ON SCHEDULE J, PART II, CATHERINE REPOLA'S LINE I, COLUMN(C) ALONG WITH EMPLOYER 401(K) MATCH CONTRIBUTIONS OF $7,500. 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. 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 15 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 XI, LINE 9: PY SUBSIDIARIES NET LOSS 37,851. LOSS ON DISPOSAL OF ASSETS 479. FORM 990 PART XII LINE 2C THE FINANCE AND AUDIT COMMITTEE REVIEWS THE ANNUAL FINANCIAL AUDIT IN ADVANCE OF THE BOARD, AND MEETS ON AN AS NEEDED BASIS THROUGHOUT THE YEAR. THIS COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. 7715 SUNSET BLVD INC 7715 SUNSET BLVD 200 LOS ANGELES CA 90046 956092233 RENTAL REAL ESTATE CA 501(C)(2) 1 145 HUDSON REALTY CORP 7715 SUNSET BLVD 200 LOS ANGELES CA 90046 611442876 RENTAL REAL ESTATE NY 501(C)(2) 1 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 7715 SUNSET BLVD INC D 441839 AUDITED FS 7715 SUNSET BLVD INC K 427392 LEASE AGREEMENT 7715 SUNSET BLVD INC O 90110 FORM W-2 145 HUDSON REALTY CORP D 54206 AUDITED FS 145 HUDSON REALTY CORP K 108000 LEASE AGREEMENT 145 HUDSON REALTY CORP O 20266 % ALLOCATION