2024-11-15T15:12:02-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 954428911 SAG-AFTRA PRODUCERS INDUSTRY ADVANCEMENT AND COOPERATIVE FUND % ODELE KOHLSTRAND SAG- 8189549400 3601 WEST OLIVE AVENUE BURBANK CA 915057830 DAVID CHOI CFO 8189549400 2024-11-15 true true RICHARD RUVELSON P00234075 3012726000 2023 2024-10-15 13:58:12Z DAVID CHOI 3601 WEST OLIVE AVENUE BURBANK CA 91505 35147443 false X N/A X 1992 CA PROVIDES EDUCATIONAL AND INFORMATIONAL ASSISTANCE TO PERFORMERS AND PRODUCERS THAT IMPROVE AND PROMOTE THE ORGANIZATION, ADVANCEMENT AND STANDARDS OF THE ENTERTAINMENT INDUSTRY. 18 18 0 0 0 0 0 0 14048229 11318087 848041 1744133 0 0 14896270 13062220 11603542 12569719 0 0 0 0 0 0 0 745453 1530838 12348995 14100557 2547275 -1038337 42230352 47400041 7571547 9313739 34658805 38086302 X PROVIDES EDUCATIONAL AND INFORMATIONAL ASSISTANCE TO PERFORMERS AND PRODUCERS THAT IMPROVE AND PROMOTE THE ORGANIZATION, ADVANCEMENT AND STANDARDS OF THE ENTERTAINMENT INDUSTRY. false false AMERICAN HUMANE ASSOCIATION - SUPPORT FROM THE IACF ALLOWS THIS ORGANIZATION TO ENSURE THE SAFETY OF ANIMALS AND PERFORMERS WORKING WITH ANIMALS ON SET. SAGINDIE - SUPPORT FROM THE IACF ALLOWS THIS ORGANIZATION TO INFORM INDEPENDENT PRODUCERS ABOUT THE BENEFITS OF BECOMING SIGNATORY PRODUCERS. SAG-AFTRA FOUNDATION SUPPORT FROM THE IACF ALLOWS THIS ORGANIZATION TO PROVIDE VARIOUS ASSISTANCE PROGRAMS TO SAG-AFTRA MEMBERS. false false false false false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false true false false true X 25 0 true 0 false false false false false false false false X 18 18 true false false false false true false true true false false false false false true false false false CA X ODELE KOHLSTRAND 8189764405 3601 WEST OLIVE AVENUE BURBANK CA 91505 X MICHAEL ESTRADA CHIEF EXECUTIVE OFFICER 24.37 13.13 X 0 655719 140455 JOSHI SAMEER EXEC DIR, CONTRIBUTIONS & PEN 24.36 13.14 X 0 489034 103535 GOKUL SHESHADRI CHIEF OPERATING OFFICER 24.31 13.19 X 0 392701 84105 HYUNG-GEE LEE CHIEF OPERATING OFFICER 24.14 13.36 X 0 366454 80459 DAVID CHOI CHIEF FINANCIAL OFFICER 24.37 13.13 X 0 362783 74801 ODELE KOHLSTRAND CHIEF EXECUTIVE OFFICER 26.51 10.99 X 0 284920 58409 RAY RODRIGUEZ Trustee/Chair 1.0 1.0 X X 0 0 0 Tracy Owen TRUSTEE/CHAIR (PAST) 1.0 1.0 X X 0 0 0 STACY MARCUS TRUSTEE/CO-CHAIR 1.0 1.0 X X 0 0 0 John Carter Brown Trustee 1.0 1.0 X 0 0 0 L Scott Caldwell Trustee 1.0 0.0 X 0 0 0 Melinda Gavron Trustee 1.0 0.0 X 0 0 0 SUSAN BOYD JOYCE TRUSTEE (PAST) 1.0 1.0 X 0 0 0 Amy Aquino TRUSTEE 1.0 1.0 X 0 0 0 John McGuire Trustee 1.0 1.0 X 0 0 0 David Weissman Trustee 1.0 1.0 X 0 0 0 Doug Wood Trustee (PAST) 1.0 1.0 X 0 0 0 Duncan Crabtree-Ireland Trustee 1.0 2.0 X 0 0 0 Grace Jun Trustee 1.0 0.0 X 0 0 0 Kim Stevens Trustee 1.0 1.0 X 0 0 0 Laura Ritchie Trustee 1.0 0.0 X 0 0 0 Nick Fondulis Trustee 1.0 0.0 X 0 0 0 Jane Lee TRUSTEE 1.0 0.0 X 0 0 0 JAMAL STORY TRUSTEE 1.0 0.0 X 0 0 0 DAN NAVARRO TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL ISSELIN TRUSTEE 1.0 0.0 X 0 0 0 HELAYNE ANTLER TRUSTEE 1.0 1.0 X 0 0 0 SHELDON KASDAN TRUSTEE (PAST) 1.0 1.0 X 0 0 0 0 2551611 541764 7 false true false SLALOM LLC 821 2ND AVENUE SUITE 1900 SEATTLE WA 98108 CONSULTING SERVICES 576250 1 0 EMPLOYER CONTRIBUTIONS 900099 11318087 11318087 11318087 1086876 1086876 0 0 0 0 0 22742480 22085223 657257 657257 657257 0 0 0 0 0 0 0 0 0 0 0 13062220 11318087 0 1744133 12569719 0 0 0 0 0 0 0 0 0 0 103617 148656 0 0 56058 670925 0 22063 56740 0 27317 28695 0 854 1333 0 30066 61018 ADMIN SALARIES & BENEFITS 271039 P&H CONTRIBUTIONS 51533 DUES AND SUBSCRIPTION 582 TAXES AND LICENCES 342 14100557 2858825 2297106 18372 4663693 0 0 575077 555801 0 0 0 0 0 0 0 0 31159 38508 379633 187729 112999 191904 38633920 39517378 0 0 0 0 0 0 0 135651 42230352 47400041 183297 92146 7321830 9092049 0 0 0 0 0 0 0 0 0 0 0 0 66420 129544 7571547 9313739 X 34658805 38086302 0 0 34658805 38086302 42230352 47400041 X -1038337 3799187 666647 X false true X true false 23847 23251 596 327505 163533 163972 28281 945 27336 191904 0 DUE TO SAG-AFTRA HEALTH PLAN 129544 129544 X 16805349 3799187 3799187 13006162 56058 56058 13062220 13377852 -666647 -666647 14044499 56058 56058 14100557 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Fund and recognize a tax liability if the Fund has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has evaluated the tax positions taken by the Fund and concluded that as of December 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress. In addition, there have been no tax related interest or penalties for the period presented in these financial statements. PART XIi LINE 2D - OTHER EXPENSES INCLUDED ON FINANCIALS, NOT FORM 990: ($666,647) RECOGNITION OF UNSPENT GRANT AWARDS. true AMERICAN HUMANE ASSOCIATION 1400 16TH ST NW WASHINGTON DC 20036 840432950 501(C)(3) 7663401 GENERAL SUPPORT MOTION PICTURE AND TELEVISION FUND 23388 MULLHOLAND WOODLAND HILLS CA 91364 954597683 501(C)(3) 550000 GENERAL SUPPORT SAG-AFTRA FOUNDATION 5757 WILSHIRE BLVD LOS ANGELES CA 90012 953967876 501(C)(3) 900000 GENERAL SUPPORT SAGINDIE 5757 WILSHIRE BLVD LOS ANGELES CA 90036 820584272 1192739 GENERAL SUPPORT VISUAL COMMUNICATIONS MEDIA 120 JUDGE JOHN AISO LOS ANGELES CA 90012 237108393 501(C)(3) 27500 GENERAL SUPPORT SAG-AFTRA 5757 WILSHIRE BLVD LOS ANGELES CA 90036 951202270 501(c)(5) 937324 CONTRACT PRINTING & COMMERCIAL STUDIES NALIP 3415 S SEPULVEDA LOS ANGELES CA 90034 134198479 501(C)(3) 100000 GENERAL SUPPORT KAUFHERR MEMBERS RESOURCE CENTER ONE EAST ERIE STREET CHICAGO IL 60611 262543850 501(C)(3) 100850 GENERAL SUPPORT ENTERTAINMENT COMMUNITY FUND 729 Seventh Avenue New York NY 10019 131635251 501(C)(3) 1097905 GENERAL SUPPORT 7 2 PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: ALL GRANTEES ARE REQUIRED, VIA A SIGNED AWARD AGREEMENT, TO PROVIDE MONTHLY OR QUARTERLY BUDGET VS. ACTUAL AND PROGRESS REPORTS TO THE IACF. FUNDS CAN ONLY BE USED FOR THE ACTIVITIES OUTLINED IN THE GRANT APPLICATION. ANY UNUSED FUNDS MUST BE REFUNDED TO THE IACF. ALL GRANTEES ARE ELIGIBLE TO BE AUDITED BY AN OUTSIDE CONSULTING FIRM ON AN ANNUAL BASIS, AS DETERMINED BY IACF MANAGEMENT. X true true false false false ODELE KOHLSTRAND CHIEF EXECUTIVE OFFICER 0 280315 0 0 0 4605 0 31883 0 26526 0 343329 0 0 MICHAEL ESTRADA CHIEF EXECUTIVE OFFICER 0 644505 0 0 0 11214 0 73935 0 66520 0 796174 0 0 GOKUL SHESHADRI CHIEF OPERATING OFFICER 0 384773 0 0 0 7928 0 44278 0 39827 0 476806 0 0 HYUNG-GEE LEE CHIEF OPERATING OFFICER 0 358526 0 0 0 7928 0 41502 0 38957 0 446913 0 0 JOSHI SAMEER EXEC DIR, CONTRIBUTIONS & PEN 0 479056 0 0 0 9978 0 55028 0 48507 0 592569 0 0 DAVID CHOI CHIEF FINANCIAL OFFICER 0 354855 0 0 0 7928 0 40830 0 33971 0 437584 0 0 PART I, LINE 1A - FIRST-CLASS TRAVEL POLICY: TOTAL SCHEDULED FLIGHT TIME FROM ORIGIN TO FINAL DESTINATION IS AT LEAST FOUR HOURS. TOTAL FLIGHT TIME IS BASED ON THE MOST DIRECT ROUTE AND FEWEST STOPS FROM THE TRUSTEE'S POINT OF ORIGIN TO FINAL DESTINATION. IT'S NOTED THAT VARIOUS TRUSTEES AT TIMES TRAVELED VIA FIRST CLASS AND NONE OF THE TRAVEL WAS REPORTED AS COMPENSATION TO THE TRUSTEES. PART III - OTHER PROGRAM SERVICES: IN ADDITION TO THE PROGRAM SERVICES IDENTIFIED IN PART III, THE IACF SUPPORTS OTHER ORGANIZATIONS IN THEIR QUEST TO PROVIDE THE RESOURCES TO TRAIN AND ASSIST PERFORMERS AND PRODUCERS WHICH INCLUDED: 1. CAREER TRANSITION. 2. PROVIDE PLANNING AND OPPORTUNITIES TO YOUNG PERFORMERS. 3. PROVIDE SUPPORT FOR INTERVENTION, COUNSELING AND OTHER SOCIAL SERVICES TO SAG-AFTRA MEMBERS. 4. SUPPORT PROGRAMS THAT ENCOURAGES THE PARTICIPATION OF MINORITY PERFORMERS AND PRODUCERS. PART V, LINES 2A AND 2B - FILING OF FEDERAL EMPLOYMENT TAX RETURNS: THE INDUSTRY FUND IS RELATED TO A GROUP OF JOINTLY ADMINISTERED NOT-FOR-PROFIT ORGANIZATIONS. SINCE THE ORGANIZATION'S CO-EXIST AT THE SAME PREMISES, THEY UTILIZE EACH OTHER'S RESOURCES, EQUIPMENT, AND PERSONNEL. SALARIES AND CERTAIN ADMINISTRATIVE EXPENSES ARE PAID BY A RELATED ORGANIZATION BASED ON PREDETERMINED PERCENTAGES. THE INDUSTRY FUND HAS A SMALL GROUP OF PERSONNEL THAT IT COMPENSATES DIRECTLY AND FILES FEDERAL EMPLOYMENT TAX RETURNS ADDITIONALLY. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: JOHN T. MCGUIRE AND RAY RODRIGUEZ SERVE IN THE CAPACITY AS A DIRECTOR, OFFICER, OR EMPLOYEE OF THE SCREEN ACTORS GUILD-AMERICAN FEDERATION OF TELEVISION AND RADIO ARTISTS. PART VI, SECTION A, LINE 7A - ELECTION OR APPOINTMENT OF GOVERNING BODY: THE OPERATION AND ADMINISTRATION OF THE IACF SHALL BE THE JOINT RESPONSIBILITY OF EIGHTEEN (18) TRUSTEES, WHO SHALL CONSTITUTE THE BOARD OF TRUSTEES. OF THESE, NINE (9) SHALL BE PRODUCER TRUSTEES, FIVE (5) TO BE APPOINTED BY THE ALLIANCE OF MOTION PICTURE AND TELEVISION PRODUCERS, INC ("AMPTP") AND FOUR (4) TO BE APPOINTED BY THE ANA-AAAA JOINT POLICY COMMITTEE ON BROADCASTING TALENT UNION RELATIONS ("AAAA"); AND NINE (9) SHALL BE SAG-AFTRA TRUSTEES, TO BE APPOINTED BY SAG-AFTRA. EITHER SAG-AFTRA OR THE AMPTP OR THE AAAA MAY AT ANY TIME IN ITS DISCRETION, BY WRITTEN NOTICE GIVEN TO THE IACF, APPOINT A SUCCESSOR OR SUCCESSORS FOR ANY ONE OR MORE OF THE TRUSTEES THERETOFORE APPOINTED BY IT. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM, ENGAGED BY THE BOARD OF TRUSTEES, AND A DRAFT COPY OF THE FORM 990 IS PROVIDED FOR REVIEW BY THE CFO AND CONTROLLER OF THE SAG-PRODUCERS FUNDS; PRIOR TO FILING OF THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS, POLICIES AND F/S: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO ALL PARTICIPANTS, IN ITS BENEFIT PLAN UPON REQUEST. THE GENERAL PUBLIC HAS ACCESS TO MANY OF ITS DOCUMENTS THROUGH GOVENMENT FILING MADE BY THE ORGANIZATION. PART XII, LINE 2C - RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT: THE ORGANIZATION HAS A SEPARATE AUDIT COMMITTEE COMPRISED OF TWO MEMBERS OF THE BOARD OF TRUSTEES. THE COMMITTEE HAS THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT ACCOUNTANTS. PART XI LINE 9 - OTHER CHANGE IN NET ASSETS: $666,647 RECOGNITION OF UNSPENT GRANT AWARDS SAG-AFTRA HEALTH FUND 3601 WEST OLIVE AVENUE BURBANK CA 91505 956024160 HLTH BENEFITS CA 501(C)(9) N/A false BUSINESS ARTS PLAZA INC 3601 WEST OLIVE AVENUE BURBANK CA 91505 954486564 RE TITLE HLDG CA 501(C)(2) SAG-P PEN FD false false false false false false false false false false false true false false true true true false false false