Directors Guild Foundation EIN 95-6052151

Directors Guild Foundation

EIN  95-6052151 Public charity (501(c)(3)) Los Angeles, CA
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Provides emotional, financial, and wellness support and resources for its members.
Leadership
Scott Berger · 1st Vice Chairman/Trustee
Money in and out
$465K revenue, $164K expenses
Bottom line
56% program efficiency

Provides emotional, financial, and wellness support and resources for its members. For fiscal year 2024 it reported $465K in revenue, $164K in expenses, and $3.9M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$465K
Pt VIII · Ln 12
Total expenses
$164K
Pt IX · Ln 25
Net assets
$3.9M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $301K
Where spending went · Part IX cols B–D
Program services $0.56 Management & general $0.44
Program efficiency
56%
of spending reaches programs▼ -36% vs prior filing year
Operating runway
240.4mo
months of highly liquid reserves at operating expense rate▲ +262% vs prior filing year
Surplus margin
+65%
revenue over expenses, this year▲ +532% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$465K
FY2024▲ +5%
Expenses
$164K
FY2024▼ -68%
Total assets
$4.3M
FY2024▲ +10%
Total liabilities
$370K
FY2024▼ -16%
Total revenue
$465K
Pt VIII · Ln 12
Total expenses
$164K
Pt IX · Ln 25
Net assets
$3.9M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$301K
Total assetsPt X · Ln 16$4.3M
Program-expense ratioPt IX · col B56%
Voting members of governing bodyPt I · Ln 324
Independent voting membersPt I · Ln 424
Mission & Programs · Part III

Where the work happens

1 program service account for $92K of program spending, described in the organization's own filed words · FY2024.
01

Provided support and resources for the emotional, financial, and wellness needs of its members.

$92Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CDirectors Guild Foundation
EINHdr · item D95-6052151
Principal addressHdr · item CLos Angeles, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFApr 1949

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a24
Independent voting membersPt VI · Ln 1b24
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
1st Vice Chairman/Trustee
$0Pt VII · Sec A
Treasurer/Trustee
$0Pt VII · Sec A
Chairman/Trustee
$0Pt VII · Sec A
Secretary/Trustee - Past
$0Pt VII · Sec A
Secretary/Trustee
$0Pt VII · Sec A
Trustee - Past
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Directors Guild Foundation executive salaries →

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Statement of Revenue

Part VIII
Contributions & grants$381K · 82%
Investment income$84K · 18%
Contributions & grants82%$381K
Investment income18%$84K
Total revenueLn 12$465K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.56 Management & general $0.44
Program services56%$92K
Management & general44%$72K
Total functional expensesLn 25$164K

Balance Sheet

Part X · end of year
CashLn 1$1.3M
Total assetsLn 16$4.3M
Total liabilitiesLn 26$370K
Total net assetsLn 32$3.9M
Months of cash on handcomputed94.2

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $3.3M · Operating expenses/yr $164K
240.4 months
Where the money goes
Program services
Program services $92K · Total expenses $164K
56%
Management & General
Management & general $72K · Total expenses $164K
44%
Fundraising
Fundraising $0 · Total expenses $164K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $331K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $381K · Total revenue $465K
82%
Government reliance
Government grants — · Total revenue $465K
Earned-income share
Program service revenue $0 · Total revenue $465K
0%
Investment reliance
Investment income $84K · Total revenue $465K
+18%
Program self-sufficiency
Program service revenue $0 · Total expenses $164K
0%
Growth & trend
Revenue growth (YoY)
This year $465K · Prior year $445K
+5%
Revenue CAGR
FY2020 $912K · FY2024 $465K
-16%
Net-asset trend (YoY)
End of year $3.9M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $465K · Expenses $164K
+65%
Liabilities-to-Assets
Total liabilities — · Total assets $4.3M
Net-asset ratio
Net assets $3.9M · Total assets $4.3M
91%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $2.0M · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $4.3M
46%
People & payroll
Highest Reported Total Compensation
Individual Scott Berger · Reported title 1ST VICE CHAIRMAN/TRUSTEE · Highest reported compensation $0 · Total expenses $164K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $164K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 56%
Overhead ratio 44%
Fundraising cost ratio 0%
Revenue growth 5%
Investment management fee ratio 0%
Legal fee ratio 1%
Accounting fee ratio 5%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 12 funders →
Grants paid · 6 grants · $1.4M · 2020–2023

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$465K revenue · viewing · ⤓ 990 PDF
FY2023$445K revenue · ⤓ 990 PDF
FY2022$340K revenue · ⤓ 990 PDF
FY2021$331K revenue · ⤓ 990 PDF
FY2020$912K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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