Out on Film Inc

Nonprofit profile at a glance

EIN
263391448
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2012
Location
Atlanta, GA, USA
Phone
4048615958
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Lesbian, Gay Rights

Reported finances

Revenue
$278,209
Expenses
$293,258
Assets
$142,860
Liabilities
$1,106

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Justice Obiaya (Executive Director)

Highest reported compensation

  • Jim Farmer (Festival Director): $60,000 total reported compensation
  • Justice Obiaya (Executive Director): $60,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To produce LGBTQ+ film events

What it reported doing in 2025

Out on Film produced an 11 day festival and several additional screening totalling over 150 feature, documentary and short films. We hosted filmmakers, directors, actors, writers, and documentary subjects who participated in recorded and live Q&As estimated attendance 12k

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 64
  • Accountability: 82
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.3%; rating input score 87
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $64 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 40.9%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 42.2% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 21.7% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 87.3% of revenue deployed · 82.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $242K in reported program spending
  • Leadership: top reported pay $60K · 11 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.