Motion Picture Association Inc

Motion Picture Association Inc. maintains operational balance amidst significant asset decline and unclear executive compensation reporting.

EIN: 131068220 · Sherman Oaks, CA · Updated: 2026-03-28

$83.2MRevenue

$66.9MAssets

65/100Mission Score (Good)

About Motion Picture Association Inc

Motion Picture Association Inc (EIN: 131068220) is a nonprofit organization based in Sherman Oaks, CA. The organization reported total revenue of $83.2M and total assets of $66.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Motion Picture Association Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Motion Picture Association Inc. demonstrates a consistent financial operation with revenues generally aligning with or slightly exceeding expenses over the past several years, as seen in the 202312 filing where revenue was $79,197,140 against expenses of $77,183,447. However, there's a notable trend of declining assets, from a high of $150,891,541 in 201512 to $64,561,157 in 202312, which warrants further investigation into the underlying causes, such as asset sales or revaluation. The organization consistently reports 0% officer compensation, which is unusual for an organization of this size and suggests that executive compensation might be reported under other categories or that officers are compensated through related entities, impacting transparency regarding leadership costs.

Spending efficiency appears stable, with expenses closely tracking revenue. The lack of detailed program, administrative, and fundraising expense breakdowns in the provided data makes a precise assessment of spending efficiency challenging. However, the consistent operational balance suggests a well-managed budget. The significant decrease in liabilities from $133,650,651 in 201512 to $40,236,145 in 202312 is a positive indicator of improved financial leverage and reduced debt burden.

Transparency regarding executive compensation is a concern due to the reported 0% officer compensation across all filings. This could obscure the true cost of leadership and make it difficult for stakeholders to assess the reasonableness of compensation practices. While the overall financial health appears stable in terms of operational balance, the asset decline and the compensation reporting method are areas that could benefit from greater clarity.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Motion Picture Association Inc with a Mission Score of 65 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, Motion Picture Association Inc 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.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an entity with annual revenues exceeding $70 million. This suggests that executive compensation may be reported under different expense categories or through related entities, making it difficult to assess the true cost of leadership relative to the organization's size.

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 Motion Picture Association Inc's IRS 990 filings:

Consistent 0% officer compensation reported, which is highly unusual for an organization of this size and raises transparency concerns regarding executive pay.
Significant and continuous decline in total assets from $150,891,541 in 2015 to $64,561,157 in 2023, warranting further investigation.
Lack of detailed expense breakdown (program, admin, fundraising) in the provided data, hindering a comprehensive assessment of spending efficiency.

Strengths

The following positive indicators were identified for Motion Picture Association Inc:

Consistent operational balance with revenues generally covering expenses, indicating stable financial management (e.g., 202312: Revenue $79,197,140 vs. Expenses $77,183,447).
Significant reduction in liabilities from $133,650,651 in 2015 to $40,236,145 in 2023, improving financial leverage.
Maintained substantial assets, with $64,561,157 in 2023, providing a financial cushion.

Frequently Asked Questions about Motion Picture Association Inc

Why has the organization's total assets decreased from $150,891,541 in 2015 to $64,561,157 in 2023?

The provided data shows a significant decline in assets over the past eight years. This could be due to various factors such as asset sales, depreciation, revaluation of investments, or a strategic shift in asset management. Further investigation into the organization's balance sheets would be needed to understand the specific reasons.

How is executive compensation handled if 'Officer Comp' is consistently reported as 0%?

The consistent reporting of 0% for officer compensation is a red flag for transparency. It's possible that executives are compensated through management fees to related organizations, as employees rather than officers, or that the compensation is bundled into other expense categories, obscuring the true cost of leadership.

What is the breakdown of program, administrative, and fundraising expenses?

The provided IRS 990 data does not offer a detailed breakdown of program, administrative, and fundraising expenses. Without this information, it's challenging to fully assess the organization's spending efficiency and how much of its budget directly supports its mission.

What caused the significant reduction in liabilities from $133,650,651 in 2015 to $40,236,145 in 2023?

The substantial decrease in liabilities is a positive financial development, indicating that the organization has significantly reduced its debt or other financial obligations. This could be due to repayment of loans, successful management of payables, or a restructuring of its financial commitments.

Filing History

IRS 990 filing history for Motion Picture Association Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Motion Picture Association Inc's revenue has grown by 30.3%, moving from $60.8M to $79.2M. Total assets decreased by 51.6% over the same period, from $133.4M to $64.6M. Total functional expenses rose by 26.4%, from $61.0M to $77.2M. In its most recent filing year (2023), Motion Picture Association Inc reported a surplus of $2.0M, with revenue exceeding expenses. The organization holds $40.2M in liabilities against $64.6M in assets (debt-to-asset ratio: 62.3%), resulting in net assets of $24.3M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$79.2M	$77.2M	$64.6M	$40.2M	—	—
2022	$74.5M	$76.4M	$78.1M	$58.3M	—	View 990
2021	$67.7M	$68.0M	$108.3M	$90.0M	—	View 990
2020	$62.9M	$67.0M	$101.7M	$87.2M	—	View 990
2019	$74.4M	$70.0M	$111.0M	$92.1M	—	—
2018	$68.7M	$68.1M	$126.9M	$112.8M	—	View 990
2017	$76.2M	$71.8M	$124.4M	$111.3M	—	View 990
2016	$57.8M	$66.7M	$140.8M	$130.2M	—	View 990
2015	$73.7M	$73.8M	$150.9M	$133.7M	—	View 990
2014	$73.6M	$73.3M	$88.5M	$72.6M	—	View 990
2013	$61.5M	$66.0M	$149.0M	$132.6M	—	View 990
2012	$68.1M	$69.8M	$138.4M	$127.2M	—	View 990
2011	$60.8M	$61.0M	$133.4M	$118.1M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $79.2M, expenses of $77.2M, and assets of $64.6M (revenue +6.2% year-over-year).
2022: Revenue of $74.5M, expenses of $76.4M, and assets of $78.1M (revenue +10.1% year-over-year).
2021: Revenue of $67.7M, expenses of $68.0M, and assets of $108.3M (revenue +7.6% year-over-year).
2020: Revenue of $62.9M, expenses of $67.0M, and assets of $101.7M (revenue -15.4% year-over-year).
2019: Revenue of $74.4M, expenses of $70.0M, and assets of $111.0M (revenue +8.2% year-over-year).
2018: Revenue of $68.7M, expenses of $68.1M, and assets of $126.9M (revenue -9.8% year-over-year).
2017: Revenue of $76.2M, expenses of $71.8M, and assets of $124.4M (revenue +31.8% year-over-year).
2016: Revenue of $57.8M, expenses of $66.7M, and assets of $140.8M (revenue -21.5% year-over-year).
2015: Revenue of $73.7M, expenses of $73.8M, and assets of $150.9M (revenue +0.1% year-over-year).
2014: Revenue of $73.6M, expenses of $73.3M, and assets of $88.5M (revenue +19.6% year-over-year).
2013: Revenue of $61.5M, expenses of $66.0M, and assets of $149.0M (revenue -9.7% year-over-year).
2012: Revenue of $68.1M, expenses of $69.8M, and assets of $138.4M (revenue +12.0% year-over-year).
2011: Revenue of $60.8M, expenses of $61.0M, and assets of $133.4M.

Data Sources and Methodology

This transparency report for Motion Picture Association Inc 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.