Motion Picture Editors Guild

Nonprofit profile at a glance

EIN
954710203
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hollywood, CA, USA
Phone
3238764770
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$12,360,116
Expenses
$10,955,605
Assets
$39,594,904
Liabilities
$6,796,980

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

Leadership & pay

64 people listed

Executive titles in this filing

  • ALAN HEIM (PRESIDENT)
  • F HUDSON MILLER (VICE PRESIDENT)
  • LOUIS BERTINI (VICE PRESIDENT)

Highest reported compensation

  • CATHERINE REPOLA (NAT'L EXEC DIR): $404,902 total reported compensation
  • SCOTT GEORGE (WEST EXEC DIR): $250,461 total reported compensation
  • ROBERT L CALLAHAN (NAT'L ORGANIZER): $193,367 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 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.

What it reported doing in 2024

Salaries and payroll costs, estimated at 92% applicable to members welfare (available for jobs, grievances, contracts & other employee negotiations, etc.)

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, 1% for grants, 22% for affiliated organizations, and 5% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 76
  • Accountability: 95
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.6%; rating input score 75
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 83.6%; rating input score 84; 17th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.4%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 3.61; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 15.6%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 74.6% of revenue deployed · 90.6% of spending went to programs
  • Governance: 56 of 56 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $9.9M in reported program spending
  • Leadership: top reported pay $405K · 64 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $328K reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 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.

  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.