Entertainment Software Association
Entertainment Software Association shows consistent revenue and asset growth, with a notable recent revenue surge.
EIN: 133768378 · Washington, DC · Updated: 2026-03-28
Is Entertainment Software Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Entertainment Software Association directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Entertainment Software Association
Entertainment Software Association (EIN: 133768378) is a nonprofit organization based in Washington, DC. The organization reported total revenue of $78.5M and total assets of $59.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Entertainment Software Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Entertainment Software Association is a major nonprofit that has been operating for 31 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $38.6M |
| Total Expenses | $33.4M |
| Surplus / Deficit | +$5.2M |
| Total Assets | $48.1M |
| Total Liabilities | $16.2M |
| Net Assets | $31.9M |
| Operating Margin | 13.6% |
| Debt-to-Asset Ratio | 33.7% |
| Months of Reserves | 17.3 months |
Financial Health Grade: A
In 2023, Entertainment Software Association reported a surplus of $5.2M with revenue exceeding expenses, holds 17.3 months of operating reserves (strong position), has a debt-to-asset ratio of 33.7% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Entertainment Software Association's revenue has grown at a compound annual growth rate (CAGR) of 1.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -3.3% | -11.7% | +27.7% |
| 2022 | +32.5% | +24.4% | -7.0% |
| 2021 | -25.6% | -28.8% | +7.5% |
| 2020 | +-0.0% | +5.7% | -18.2% |
| 2019 | +10.4% | +11.2% | -3.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1995 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Entertainment Software Association with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Entertainment Software Association allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $5.2M, with revenue exceeding expenses.
- Debt-to-asset ratio: 33.7%.
Executive Compensation Analysis
The consistent reporting of 0% for officer compensation across all available filings is highly unusual for an organization with annual revenues in the tens of millions, suggesting executive compensation may be categorized differently or not explicitly reported as 'officer compensation' on the 990, which could impact transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Entertainment Software Association's IRS 990 filings:
- Consistent 0% officer compensation reported, which is unusual for an organization of this size and revenue, potentially obscuring executive pay.
- Lack of detailed functional expense breakdown in provided data, hindering assessment of spending efficiency.
Strengths
The following positive indicators were identified for Entertainment Software Association:
- Consistent revenue generation, averaging $30-40 million annually over the past decade.
- Strong asset base consistently exceeding liabilities, indicating financial stability (e.g., $48,093,920 assets vs. $16,186,610 liabilities in 202303).
- Positive net assets and healthy financial reserves.
- Significant recent revenue growth to $78,511,260, suggesting potential for expanded impact.
Frequently Asked Questions about Entertainment Software Association
Is Entertainment Software Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Entertainment Software Association (EIN: 133768378) some concerns. Mission Score: 70/100. 2 red flags identified, 4 strengths noted.
How does Entertainment Software Association spend its money?
Entertainment Software Association directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Entertainment Software Association tax-deductible?
Entertainment Software Association is registered as a tax-exempt nonprofit (EIN: 133768378). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why is officer compensation consistently reported as 0% across all filings, despite the organization's size and revenue?
The consistent 0% officer compensation reported on the 990s is atypical for an organization of ESA's scale. This could mean executive compensation is reported under other expense lines (e.g., salaries and wages for key employees not classified as officers), or that the organization's leadership is compensated through a related entity, which would require further investigation of the full 990 forms for clarity.
What accounts for the significant increase in 'Latest Revenue' to $78,511,260 compared to the historical annual revenues of around $30-40 million?
The jump in 'Latest Revenue' to $78,511,260 from the historical average of $30-40 million is substantial. This could be due to a one-time event, a change in revenue recognition, a new major initiative, or a different reporting period. Without further context from the full financial statements, the exact reason remains unclear.
How does the Entertainment Software Association allocate its expenses between program services, administrative costs, and fundraising efforts?
The provided data does not offer a detailed functional expense breakdown. To assess spending efficiency, it would be crucial to see the percentages allocated to program services (mission-related activities), administrative overhead, and fundraising. This information is typically found in Part IX of the IRS Form 990.
Filing History
IRS 990 filing history for Entertainment Software Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Entertainment Software Association's revenue has grown by 20%, moving from $32.2M to $38.6M. Total assets increased by 57.4% over the same period, from $30.6M to $48.1M. Total functional expenses rose by 5.3%, from $31.7M to $33.4M. In its most recent filing year (2023), Entertainment Software Association reported a surplus of $5.2M, with revenue exceeding expenses. The organization holds $16.2M in liabilities against $48.1M in assets (debt-to-asset ratio: 33.7%), resulting in net assets of $31.9M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $38.6M | $33.4M | $48.1M | $16.2M | — | View 990 |
| 2022 | $39.9M | $37.8M | $37.7M | $10.1M | — | View 990 |
| 2021 | $30.1M | $30.4M | $40.5M | $13.8M | — | View 990 |
| 2020 | $40.5M | $42.7M | $37.7M | $13.6M | — | View 990 |
| 2019 | $40.5M | $40.3M | $46.1M | $18.0M | — | View 990 |
| 2018 | $36.7M | $36.3M | $47.7M | $19.4M | — | View 990 |
| 2017 | $35.8M | $35.1M | $44.5M | $16.6M | — | View 990 |
| 2016 | $37.1M | $33.6M | $41.1M | $14.9M | — | View 990 |
| 2015 | $32.4M | $31.6M | $42.6M | $18.8M | — | View 990 |
| 2014 | $33.7M | $31.6M | $38.6M | $15.1M | — | View 990 |
| 2013 | $35.1M | $32.3M | $38.0M | $16.3M | — | View 990 |
| 2012 | $35.0M | $32.0M | $35.4M | $16.9M | — | View 990 |
| 2011 | $32.2M | $31.7M | $30.6M | $15.1M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $38.6M, expenses of $33.4M, and assets of $48.1M (revenue -3.3% year-over-year).
- 2022: Revenue of $39.9M, expenses of $37.8M, and assets of $37.7M (revenue +32.5% year-over-year).
- 2021: Revenue of $30.1M, expenses of $30.4M, and assets of $40.5M (revenue -25.6% year-over-year).
- 2020: Revenue of $40.5M, expenses of $42.7M, and assets of $37.7M (revenue +-0.0% year-over-year).
- 2019: Revenue of $40.5M, expenses of $40.3M, and assets of $46.1M (revenue +10.4% year-over-year).
- 2018: Revenue of $36.7M, expenses of $36.3M, and assets of $47.7M (revenue +2.5% year-over-year).
- 2017: Revenue of $35.8M, expenses of $35.1M, and assets of $44.5M (revenue -3.5% year-over-year).
- 2016: Revenue of $37.1M, expenses of $33.6M, and assets of $41.1M (revenue +14.6% year-over-year).
- 2015: Revenue of $32.4M, expenses of $31.6M, and assets of $42.6M (revenue -4.1% year-over-year).
- 2014: Revenue of $33.7M, expenses of $31.6M, and assets of $38.6M (revenue -3.9% year-over-year).
- 2013: Revenue of $35.1M, expenses of $32.3M, and assets of $38.0M (revenue +0.4% year-over-year).
- 2012: Revenue of $35.0M, expenses of $32.0M, and assets of $35.4M (revenue +8.7% year-over-year).
- 2011: Revenue of $32.2M, expenses of $31.7M, and assets of $30.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Entertainment Software Association:
Data Sources and Methodology
This transparency report for Entertainment Software Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.