The Film Noir Foundation

Nonprofit profile at a glance

EIN
743134304
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-T 2024
Location
Alameda, CA, USA
Phone
8182981061
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Film, Video

Reported finances

Revenue
$650,926
Expenses
$445,116
Assets
$736,782
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • EDDIE MULLER (President)

Highest reported compensation

  • EDDIE MULLER (President): $19,080 total reported compensation
  • FOSTER HIRSCH (Director): $1,440 total reported compensation
  • ALAN RODE (Treasurer): $1,320 total reported compensation

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

Overview

Mission

It is the mission of the film noir foundation to find and preserve films in danger of being lost or irreparably damaged and to ensure that high quality prints of these classic films remain in circulation for theatrical exhibition for future generations. Once these films are unearthed, restored and returned to circulation, the chances increase that the films will be made available on blu-ray and/or for online streaming for future generations of film lovers to appreciate.

What it reported doing in 2024

Noir city film festivals fiscal year 2024 (fye 3/31/25): flagship festival: noir city 22 (2025) - january 24-february 2, 2025 grand lake theatre - oakland, cafy 2024 satellite festivals: noir city: hollywood 2024 - march 22-31, 2024 - egyptian theatrenoir city: boston 2024 - june 14-16,2024 - the brattlenoir city: portland 2024 - july 19-21, 2024 - hollywood theatrenoir city: chicago 2024 - september 6-12, 2024 - music box theatrenoir city: detroit 2024 - september 20-22, 2024 - redford theatrenoir city: d.c. 2024 - october 11-24, 2024 - afi silver theatre & cultural ctrnoir city: philadelphia 2024 - november 15-17, 2024 - the colonial theatrenoir city: seattle 2025 - february 14-20, 2025 - siff cinema downtownspecial event: noir city xmas 2024 - december 18, 2024 - grand lake theatre - oakland, ca

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 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 and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.5%; rating input score 20
  • Program expense ratio: 28.6%; rating input score 29
  • Fundraising efficiency: $2.75 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

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; 5th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 19.5% of revenue deployed · 28.6% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $127K in reported program spending
  • Leadership: top reported pay $19K · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Accountability: Governance controls: 8 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.