LOS ANGELES FILM STUDIES CENTER: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LOS ANGELES FILM STUDIES CENTER (EIN 92-1343679)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-08-27
IRS object ID
202622399349301642
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-08-27T17:15:19-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464568769PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TAILORED ACCOUNTANTSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11014 BROADWAY STE 914AddressLine1Txt
CitySANTA MONICACityNm
State AbbreviationCAStateAbbreviationCd
ZIP90401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN921343679EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOS ANGELES FILM STUDIES CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOSABusinessNameControlTxt
Phone6265518421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15245 CHESEBRO RDAddressLine1Txt
CityAGOURA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER RETTSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6265518421PhoneNum
Signature2026-08-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBENJAMIN ADLERPreparerPersonNm
PTINP01686822PTIN
Phone3105702376PhoneNum
Preparation2026-08-27PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRISTOPHER RETTSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15245 CHESEBORO RDAddressLine1Txt
Address Line2APT 202AddressLine2Txt
CityAGOURA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91301ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$395,794GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LAFILMSTUDIES.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionLAFSC PROVIDES PRACTICAL EDUCATION IN THE FILM AND TELEVISION ARTS THROUGH THE LENSES OF FAITH, SPIRITUALITY, AND ETHICS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$20,902CYContributionsGrantsAmt
CY Program Service Revenue$373,569CYProgramServiceRevenueAmt
CY Investment Income$1,323CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$395,794CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$229,459CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$155,446CYOtherExpensesAmt
CY Total Expenses$384,905CYTotalExpensesAmt
CY Revenues Less Expenses$10,889CYRevenuesLessExpensesAmt
Total Assets BOY$83,669TotalAssetsBOYAmt
Total Assets EOY$98,606TotalAssetsEOYAmt
Total Liabilities BOY$775TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,823TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$82,894NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$93,783NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionLAFSC PROVIDES PRACTICAL EDUCATION IN THE FILM AND TELEVISION ARTS THROUGH THE LENSES OF FAITH, SPIRITUALITY, AND ETHICS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$151,683ExpenseAmt
DescHOSTED SIX STUDENTS IN OUR SEMESTER PROGRAM, PROVIDING THE FOLLOWING: A ROBUST, FAITH-BASED, ACADEMIC PROGRAM. A 16-CREDIT CURRICULUM THAT INCLUDES TRAINING IN PRACTICAL PRODUCTION, FAITH INTEGRATION, AND ELECTIVES IN SCREENWRITING, ACTING, AND VISUAL STORYTELLING. THE OPPORTUNITY TO INTERN WITH A RELEVANT, ACTIVE ENTITY IN THE FILM AND TELEVISION INDUSTRY THREE DAYS A WEEK THROUGHOUT THE SEMESTER. INSTRUCTION AND ADMINISTRATION BY LAFSC FACULTY, STAFF, AND ALUMNI WHO ARE WORKING PROFESSIONALS IN THE FIELD AND HAVE CONNECTIONS TO THE HOLLYWOOD INDUSTRY. ACCESS TO SPECIAL GUESTS WHO ARE FRIENDS OF THE PROGRAM AND ALSO LEADERS IN THEIR RESPECTIVE FIELDS (PRODUCERS, DIRECTORS, WRITERS, ACTORS, ETC.). AN ON-THE-GROUND, IN-LOS ANGELES EXPERIENCE DURING WHICH STUDENTS WILL LIVE IN THE HOLLYWOOD AREA, BE INTRODUCED TO THE PEOPLE AND CULTURE OF THE FILM AND TELEVISION INDUSTRY, AND DEVELOP A COMMUNITY WITH LIKE-MINDED PEERS, MENTORS, AND ALUMNI.Desc
Total Program Service Expenses$151,683TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G3IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TAILORED ACCOUNTANTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3105702376PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11014 BROADWAYAddressLine1Txt
Address Line2STE 914AddressLine2Txt
CitySANTA MONICACityNm
State AbbreviationCAStateAbbreviationCd
ZIP90401ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER RETTSPersonNm
TitlePRESIDENTTitleTxt
Average Hours Per Week40.00AverageHoursPerWeekRt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
OfficerYes (X)OfficerInd
Reportable Comp From Org$83,525ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$20,705OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$83,525TotalReportableCompFromOrgAmt
Total Other Compensation$20,705TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$20,902AllOtherContributionsAmt
Total Contributions$20,902TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Total Revenue Column$373,569TotalRevenueColumnAmt
Related Or Exempt Func Income$373,569RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$373,569TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,323TotalRevenueColumnAmt
Related Or Exempt Func Income$1,323RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$395,794TotalRevenueColumnAmt
Related Or Exempt Func Income$374,892RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$203,055TotalAmt
Program Services$4,700ProgramServicesAmt
Management And General$198,355ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$12,195TotalAmt
Management And General$12,195ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,209TotalAmt
Management And General$14,209ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,020TotalAmt
Management And General$3,020ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$107,604TotalAmt
Program Services$102,336ProgramServicesAmt
Management And General$5,268ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,262TotalAmt
Program Services$1,262ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,080TotalAmt
Program Services$2,080ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,628TotalAmt
Program Services$4,628ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$7,700TotalAmt
Program Services$7,700ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,690TotalAmt
Program Services$10,690ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MEALS$4,995$4,995
SUPPLIES AND PRODUCTION$4,480$4,480
SOFTWARE SUBSCRIPTIONS$3,570$3,570
SHIPPING$2,867$2,867

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,550TotalAmt
Program Services$2,375ProgramServicesAmt
Management And General$175ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$384,905TotalAmt
Program Services$151,683ProgramServicesAmt
Management And General$233,222ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$83,669BOYAmt
EOY$93,998EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$4,608EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$83,669BOYAmt
EOY$98,606EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$775BOYAmt
EOY$823EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$4,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$775BOYAmt
EOY$4,823EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$82,894BOYAmt
EOY$93,783EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$82,894BOYAmt
EOY$93,783EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$83,669BOYAmt
EOY$98,606EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$10,889ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$34,301CurrentTaxYearMinus1YearAmt
Current Tax Year$20,902CurrentTaxYearAmt
Total$55,203TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$34,301CurrentTaxYearMinus1YearAmt
Current Tax Year$20,902CurrentTaxYearAmt
Total$55,203TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$55,203PublicSupportTotal170Amt
Total Support$55,203TotalSupportAmt
Gross Receipts Rltd Activities$501,851GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER LIABILITIESDesc
Amt$4,000Amt
FieldValueIRS element (for citing)
Total Liability$4,000TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4AHOSTED SIX STUDENTS IN OUR SEMESTER PROGRAM, PROVIDING THE FOLLOWING: A ROBUST, FAITH-BASED, ACADEMIC PROGRAM. A 16-CREDIT CURRICULUM THAT INCLUDES TRAINING IN PRACTICAL PRODUCTION, FAITH INTEGRATION, AND ELECTIVES IN SCREENWRITING, ACTING, AND VISUAL STORYTELLING. THE OPPORTUNITY TO INTERN WITH A RELEVANT, ACTIVE ENTITY IN THE FILM AND TELEVISION INDUSTRY THREE DAYS A WEEK THROUGHOUT THE SEMESTER. INSTRUCTION AND ADMINISTRATION BY LAFSC FACULTY, STAFF, AND ALUMNI WHO ARE WORKING PROFESSIONALS IN THE FIELD AND HAVE CONNECTIONS TO THE HOLLYWOOD INDUSTRY. ACCESS TO SPECIAL GUESTS WHO ARE FRIENDS OF THE PROGRAM AND ALSO LEADERS IN THEIR RESPECTIVE FIELDS (PRODUCERS, DIRECTORS, WRITERS, ACTORS, ETC.). AN ON-THE-GROUND, IN-LOS ANGELES EXPERIENCE DURING WHICH STUDENTS WILL LIVE IN THE HOLLYWOOD AREA, BE INTRODUCED TO THE PEOPLE AND CULTURE OF THE FILM AND TELEVISION INDUSTRY, AND DEVELOP A COMMUNITY WITH LIKE-MINDED PEERS, MENTORS, AND ALUMNI.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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