Themed Entertainment Association

Not tax-deductible

Burbank, CA501(c)(6)Community DevelopmentEIN 95-4353789

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Trade professional Association

84¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $335K a year · 17% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$478K
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 23 voting members
Concern: none of 23 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
+26% vs prior year
Spent
$3.4M
To programs
84%
Net assets
$854K
By yearFY2020–FY2024
Revenue
$3.3M
FY2024▲ +26%
Revenue by fiscal year
FY2020$686K
FY2021$1.1M
FY2022$2.0M
FY2023$2.6M
FY2024$3.3M
Expenses
$3.4M
FY2024▲ +18%
Expenses by fiscal year
FY2020$1.2M
FY2021$1.6M
FY2022$2.3M
FY2023$2.9M
FY2024$3.4M
Net assets
$854K
FY2024▼ -11%
Net assets by fiscal year
FY2020$2.3M
FY2021$1.8M
FY2022$1.2M
FY2023$960K
FY2024$854K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $2.8M Management & general 10% · $321K Fundraising 2% · $64K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

22 people listed on the 990.

Part VII, Section A · reportable compensation
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Div President
$0Pt VII · Sec A
Div President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Div President
$0Pt VII · Sec A

Lindsey K Nelson’s $220K as Executive Dir. is at the 72nd percentile of top reported officer pay among 2833 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Lindsey K Nelson$220,150$214,487——
Lindsey Nelson——$122,037—
Tammie Richards———$109,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Themed Entertainment Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Themed Entertainment Association is a business league or trade association based in Burbank, CA.

Provided by the organization

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3 programs · in their own filed words · FY2024
01

Iaapa CONVENTION/ANNUAL member meeting

Pt IX · col B
02

Thea awards GALA/SUMMIT conference

Pt IX · col B
03

Sate conference

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Fees for servicesLn 2g$3.2M
Investment incomeLn 3$29K
Gifts and grantsLn 1h$10K
Money outPt IX
$3.4M
Ln 25
Programscol B$2.8M
Managementcol C$321K
Fundraisingcol D$64K
Owns and owesPt X
$854K
net assets · Ln 32
Cash and savingsLn 1–2$723K
Total assetsLn 16$1.3M
LiabilitiesLn 26$478K
PeoplePt VI, VII
22
listed · VII A
PaidVII A0
Voting boardVI 1a23
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$3.2M
Investment incomeLn 3$29K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$388K
SavingsLn 2$335K
Cash and savings togetherLn 1–2$723K
InvestmentsLn 11–13$399K
Land, buildings, equipmentLn 10c$12K
Other assetsLn 15$0
Total assetsLn 16$1.3M
LiabilitiesLn 26$478K
Net assetsLn 32$854K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$565K$723K
InvestmentsLn 11–13$666K$399K
Land, buildings, equipmentLn 10c$8K$12K
Total assetsLn 16$1.5M$1.3M
LiabilitiesLn 26$491K$478K
Net assetsLn 32$960K$854K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$162K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$517K$455K$52K$10K
Pension plan contributionsLn 8$6K$5K$615$123
Other employee benefitsLn 9$53K$46K$5K$1K
Payroll taxesLn 10$57K$50K$6K$1K
Management feesLn 11a$58K$51K$6K$1K
Legal feesLn 11b$34K$29K$3K$670
Accounting feesLn 11c$128K$112K$13K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$6K$5K$580$116
Other fees for servicesLn 11g$206K$181K$21K$4K
Advertising and promotionLn 12$51K$45K$5K$1K
Office expensesLn 13$14K$13K$1K$287
Information technologyLn 14$64K$56K$6K$1K
RoyaltiesLn 15$0
OccupancyLn 16$13K$11K$1K$259
TravelLn 17$119K$105K$12K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$22K$19K$2K$437
InterestLn 20$272$239$28$5
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$6K$5K$563$113
InsuranceLn 23$21K$18K$2K$413
Other expenses (24a–d)Ln 24$1.8M$1.6M$182K$36K
All other expensesLn 24e$23K$20K$2K$454
Total functional expensesLn 25$3.4M$2.8M$321K$64K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.3M$3.4M−$106K$854K 990 PDF
FY2023 $2.6M$2.9M−$247K$960K 990 PDF
FY2022 $2.0M$2.3M−$293K$1.2M 990 PDF
FY2021 $1.1M$1.6M−$526K$1.8M 990 PDF
FY2020 $686K$1.2M−$503K$2.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $3,270,630 across 9 lines filed
Lines not itemized here account for $1,916 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$10,000
VIII-1h Total contributions, gifts and grants$10,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $3,229,428$3,229,428
VIII-3 Investment incomeExcluded from tax $29,286$29,286
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueUnrelated business $1,916 · Excluded from tax $3,258,714$3,270,630
Part IX · Statement of functional expenses $3,376,473 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$162,103
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $454,543 · Management $51,653 · Fundraising $10,330$516,526
IX-8 Pension plan contributionsPrograms $5,408 · Management $615 · Fundraising $123$6,146
IX-9 Other employee benefitsPrograms $46,409 · Management $5,273 · Fundraising $1,055$52,737
IX-10 Payroll taxesPrograms $50,472 · Management $5,735 · Fundraising $1,147$57,354
IX-11a Management feesPrograms $51,353 · Management $5,836 · Fundraising $1,167$58,356
IX-11b Legal feesPrograms $29,492 · Management $3,352 · Fundraising $670$33,514
IX-11c Accounting feesPrograms $112,289 · Management $12,760 · Fundraising $2,552$127,601
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesPrograms $5,106 · Management $580 · Fundraising $116$5,802
IX-11g Other fees for servicesPrograms $181,301 · Management $20,602 · Fundraising $4,120$206,023
IX-12 Advertising and promotionPrograms $45,072 · Management $5,122 · Fundraising $1,024$51,218
IX-13 Office expensesPrograms $12,616 · Management $1,433 · Fundraising $287$14,336
IX-14 Information technologyPrograms $55,991 · Management $6,363 · Fundraising $1,272$63,626
IX-15 Royalties$0
IX-16 OccupancyPrograms $11,395 · Management $1,295 · Fundraising $259$12,949
IX-17 TravelPrograms $105,130 · Management $11,947 · Fundraising $2,389$119,466
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $19,214 · Management $2,183 · Fundraising $437$21,834
IX-20 InterestPrograms $239 · Management $28 · Fundraising $5$272
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $4,960 · Management $563 · Fundraising $113$5,636
IX-23 InsurancePrograms $18,167 · Management $2,064 · Fundraising $413$20,644
IX-24 Other expenses (24a–d)Programs $1,599,541 · Management $181,768 · Fundraising $36,352$1,817,661
IX-24e All other expensesPrograms $19,949 · Management $2,266 · Fundraising $454$22,669
IX-25 Total functional expensesPrograms $2,828,647 · Management $321,438 · Fundraising $64,285$3,376,473
Part X · Balance sheet $1,331,781 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $290,587$387,652
X-2 Savings and temporary cash investmentsStart of year $274,814$335,251
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$10,000
X-8 Inventories for sale or useStart of year $5,300$530
X-9 Prepaid expenses and deferred chargesStart of year $206,735$187,243
X-10c Land, buildings and equipment, netStart of year $8,090$12,196
X-11 Publicly traded securitiesStart of year $665,520$398,909
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $1,451,047$1,331,781
X-17 Accounts payable and accrued expensesStart of year $83,380$107,838
X-25 Other liabilitiesStart of year $407,741$369,860
X-26 Total liabilitiesStart of year $491,121$477,698
X-27 Net assets without donor restrictionsStart of year $959,926$854,083
X-32 Total net assets or fund balancesStart of year $959,926$854,083
X-33 Total liabilities and net assetsStart of year $1,451,047$1,331,781
Part XI · Reconciliation of net assets $854,083 net assets at year end
XI-1 Total revenue$3,270,630
XI-2 Total expenses$3,376,473
XI-3 Revenue less expenses−$105,843
XI-4 Net assets at start of year$959,926
XI-10 Net assets at end of year$854,083

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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