RochesterFinger Lakes Film & Video Office

Nonprofit profile at a glance

EIN
161408059
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Rochester, NY, USA
Phone
5852798308
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$217,204
Expenses
$212,775
Assets
$53,025
Liabilities
$14,484

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Donald Jeffries (President/CEO)
  • Nora Brown (Executive Director)

Highest reported compensation

  • Donald Jeffries (President/CEO): $322,193 total reported compensation
  • Nora Brown (Executive Director): $94,938 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 augment the economy of Rochester, Monroe County, and the Finger Lakes Region by attracting film and video production that shoot on location. (Continued on Schedule O)The organizations' management and administration are provided by Greater Rochester Visitors Association, Inc. a related non-profit.

What it reported doing in 2025

Direct sales, mail, and advertising are used to promote and publicize the extensive film and video production community, competitive pricing, and scenic beauty found in the Rochester, Monroe County, and Finger Lakes Regions to film and video producers. Film and video producers are offered location scouting crew, location coordination, and assistance in obtaining permits.(Continued on Schedule O)Direct Sales: In-person and virtual attendance at motion picture industry events.In 2025 The Film Office established the FLX Lounge at Sundance Film Festival. 7 days including in person virtual FAM tours.Anomaly Film Festival - attended and connected with content creators for 3 days.Virtual attendance - Slamdance FF, Panic Fest 7 days, Chattanooga Film Festival 7 days, Popcorn Frights 7 days - follow up with content creators with virtual FAM tours.Research - Identify and pursue leads through trade publications to connect with content creators.Total Direct Sales connections 120+ Promotions: Hosted 8 in person FAM tours, with various producers, directors, production designers and locations professionals - provided welcome bags with Film Office promotional items.FLX Film Festival - This event is organized and curated by Film Office staff in cooperation with Geneva Business Improvement District. The Film Office also provided welcome bags with Film Office promotional Items and conducted FAM tours.Strengthen Regional Infrastructure: Partnering with regional guilds and organizations to strengthen infrastructure.Initiate MBE/WBE enrollment and Sustainable Production PracticesAdvertising: Website, Social Media posts (ongoing year round), Mail Chimp Newsletter (6 newsletters/year)

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Grant itemization coverage: Limited
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 66.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 98% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $322K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.