The Animation Show of Shows Inc

Nonprofit profile at a glance

EIN
474144203
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3234647805
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$37,015
Expenses
$51,899
Assets
$6,849
Liabilities
$12,598

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

Leadership & pay

2 people listed

Executive titles in this filing

  • RONALD J DIAMOND (PRESIDENT & SECRETARY)

People named in this filing

  • RONALD J DIAMOND (PRESIDENT & SECRETARY)
  • JEFFREY B ENGLER (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The corporation will help film students studying how to make short animated films and film makers of short animated films develop and improve their capabilities to make these films. In the process, it will also educate them about the importance of how short animated films are more than mere entertainment and can make important social statements. These films historically have tackled some of the major social issues of the day. The educational process will be accomplished through free lectures to students and faculty at colleges and universities and to animated short film makers. The lectures will cover all facets of creating and producing animated shorts and will include the showing of selected animated shorts to assist the attendees in improving their skills and capabilities. By scouring animated film festival throughout the world, the selection is made of those films to include in the lectures that will best carry out the objectives of the corporation. Evidence of the quality of the f

What it reported doing in 2024

Compiled 14 exceptional and inspiring animated short films for exhibit in the 22nd annual show of shows, expanding the audiences for these brilliant animated films and their creators and fostering an appreciation and an awareness for them.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 92
  • Accountability: 12
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.3%; rating input score 72
  • Program expense ratio: 51.6%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -40.2%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 1.84; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -20.9% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -17.3% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -7.6% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 72.3% of revenue deployed · 51.6% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.