Academy of Motion Picture Arts and Sciences

Legal name: Academy Foundation

Nonprofit profile at a glance

EIN
952243698
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Beverly Hills, CA, United States
Phone
(310) 247-3000
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Film, Video

Official website

Reported finances

Revenue
$75,564,399
Expenses
$82,190,646
Assets
$68,033,889
Liabilities
$1,147,826

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • BILL KRAMER (CHIEF EXECUTIVE OFFICER)
  • HOWARD BERGER (PRESIDENT)
  • KIM TAYLOR-COLEMAN (VICE PRESIDENT)

Highest reported compensation

  • BILL KRAMER (CHIEF EXECUTIVE OFFICER): $1,140,742 total reported compensation
  • BRENDAN CONNELL JR (COO & GENERAL COUNCEL): $627,215 total reported compensation
  • ANDREW HORN (CHIEF FINANCIAL OFFICER): $545,391 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Academy of Motion Picture Arts and Sciences is a global membership organization of film professionals that recognizes and upholds excellence in the motion picture arts and sciences, inspires imagination, and connects the world through the medium of film.

What it reported doing in 2024

Grant to related organization in support of the management of the douglas fairbanks center for motion picture history, margaret herrick library, and academy film archive.

Operating model

Revenue model
Affiliate-supported. 75% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 69
  • Accountability: 91
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.8%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 12.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 57th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site
  • Where the money goes: 100% of revenue deployed · 98.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $81.1M in reported program spending
  • Leadership: top reported pay $1.1M · 26 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.