National Academy Of Recording Arts & Sciences Inc in Santa Monica, California (CA)

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National Academy Of Recording Arts & Sciences Inc
Employer Identification Number (EIN)956052058
Name of OrganizationNational Academy Of Recording Arts & Sciences Inc
Address3030 Olympic Blvd, Santa Monica, CA 90404-5073
ActivitiesProfessional association
SubsectionBusiness League
Ruling Date03/1988
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$76,259,119
Amount of Income$65,786,998
Form 990 Revenue Amount$65,786,998
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Professional Societies, Associations


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Amount of income in 2012: $65,786,998
This organization: 

 $65,786,998
Other organizations performing similar types of work: 

 $1,290,916

Assets in 2012: $76,259,119
This organization: 

 $76,259,119
Other organizations performing similar types of work: 

 $1,773,020

Expenses in 2012: $58,888,902
National Academy Of Recording Arts & Sciences Inc: 

 $58,888,902
Other organizations performing similar types of work: 

 $1,198,357

Income to expenses ratio in 2012: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.2

Number of employees in 2012: 149
This organization: 

 149
Other organizations performing similar types of work: 

 9

Employees paid over $100,000 in 2012: 41.6%
This organization: 

 41.6%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2012: 2.4%
This organization: 

 2.4%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$67,895,286
Contributions, Gifts, Grants and Other Similar Amounts$1,596,221
Program Service Revenue$64,201,303
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$771,561
Income from investment of tax-exempt bond proceeds$0
Royalties$1,126,615
Net rental loss$-25,767
Gross rents (Real / Personal)$34,200 / $0
Less: rental expenses (Real / Personal)$59,967 / $0
Rental income or (loss) (Real / Personal)$-25,767 / $0
Net gain from sales of assets other than inventory$81,703
Gross amount from sales of assets other than inventory (Securities / Other)$13,831,345 / $1,283
Less: cost or other basis and sales expenses (Securities / Other)$13,749,466 / $1,459
Gain or (loss) (Securities / Other)$81,879 / $-176
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$143,650
Statement of Functional Expenses (for 2012)
Total functional expenses$58,888,902
Compensation of current officers, directors, trustees, and key employees$3,874,076
Other salaries and wages$7,509,314
Payroll taxes$799,173
Professional fundraising services$0
Other$46,706,339
Balance Sheet (for 2012)
Total assets$96,703,749
Total liabilities$21,892,096
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$21,892,096
Total net assets or fund balances$74,811,653
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200220032004200520062007
Total revenue$38,921,838$53,322,486$51,372,315$53,486,989$57,862,931$63,737,660$65,786,998
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$35,230,669$49,696,014$48,083,806$47,867,112$52,714,201$55,012,005$61,227,802
Membership dues and assessments$1,002,356$1,507,260$1,455,583$1,396,436$1,422,706$1,320,109$1,635,382
Interest on savings and temporary cash investments$1,640,889$1,331,877$1,263,861$1,456,033$1,569,449$1,259,552$664,261
Dividends and interest from securities$212,450$124,682$216,089$477,914$1,254,867$1,488,682$2,740,822
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$352,345$515,230$-57,235$721,867$758,627$4,584,839$-581,383
Gross amount from sales of assets other than inventory$15,094,036$86,964,332$54,973,591$70,225,321$72,447,904$106,038,211$38,898,101
Less: cost or other basis and sales expenses$14,741,691$86,449,102$55,030,826$69,503,454$71,689,277$101,453,372$39,479,484
Net income or (loss) from special events and activities$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$483,129$147,423$410,211$1,567,627$143,081$72,473$100,114
Total expenses$39,570,520$46,300,596$45,280,180$50,445,025$56,863,929$54,192,796$60,730,456
Program services$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$39,070,359$47,855,202$56,766,703$62,542,321$63,606,144$74,166,443$76,259,119
Excess or (deficit) for the year$-648,682$7,021,890$6,092,135$3,041,964$999,002$9,544,864$5,056,542
Net assets or fund balances at beginning of year$40,170,239$40,007,005$47,855,202$56,766,703$62,542,320$63,606,144$74,166,443
Other changes in net assets or fund balances$-451,198$826,307$2,819,366$2,733,654$64,822$1,015,435$-2,963,866
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$60,730,456$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$5,175,455
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$2,691,632$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$8,962,105$0$0$0
Pension plan contributions not included above$709,586$0$0$0
Employee benefits not included above$1,228,824$0$0$0
Payroll taxes$780,110$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$350,738$0$0$0
Legal fees$2,551,349$0$0$0
Supplies$354,586$0$0$0
Telephone$223,580$0$0$0
Postage and shipping$571,600$0$0$0
Occupancy$2,556,122$0$0$0
Equipment rental and maintenance$1,244,252$0$0$0
Printing and publications$1,046,368$0$0$0
Travel$1,812,287$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$445,873$0$0$0
Other expenses not covered above$30,025,989$0$0$0
Balance Sheets
2000200220032004200520062007
Total assets$57,245,889$64,340,372$71,954,901$77,803,584$79,907,495$91,403,429$94,158,533
Cash - non-interest-bearing$4,500$4,500$5,000$5,000$5,000$5,000$3,301
Savings and temporary cash investments$21,649,517$15,513,903$13,978,210$13,417,135$13,104,712$17,650,655$21,088,545
Accounts receivable less allowance for doubtful accounts$4,719,205$3,159,163$3,833,325$4,537,887$3,376,654$3,321,229$1,661,612
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$234,351$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$1,020,623$822,366$1,057,514$468,551$1,400,007$865,491$1,330,576
Investments - publicly-traded securities$30,254,254$24,187,411
Investments - other securities$24,958,421$38,815,361$47,309,757$47,200,207$53,742,547$30,655,056$26,441,653
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$3,532,624$1,824,122$7,049,139$3,703,125$4,852,247$13,984,253
Land, buildings, and equipment less accumulated depreciation$717,619$732,394$1,207,430$1,173,799$1,002,319$716,478$3,059,008
Other assets, including program-related investments$4,176,004$1,760,061$2,739,543$3,717,515$3,573,131$3,083,019$2,402,174
Total liabilities$18,175,530$16,485,170$15,188,198$15,261,264$16,301,351$17,236,986$17,899,414
Accounts payable and accrued expenses$3,364,786$4,339,325$3,107,739$2,114,091$2,639,392$2,410,638$3,534,959
Grants payable$0$0$0$0$0$0$0
Deferred revenue$12,696,881$12,051,979$12,023,008$12,776,252$13,443,246$14,270,204$14,152,457
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$2,113,863$93,866$57,451$370,921$218,713$556,144$211,998
Total liabilities and net assets/fund balances$57,245,889$64,340,372$71,954,901$77,803,584$79,907,495$91,403,429$94,158,533
Total net assets or fund balances$39,070,359$47,855,202$56,766,703$62,542,320$63,606,144$74,166,443$76,259,119
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200220032004200520062007
Total revenue$38,921,838$53,322,486$51,372,315$53,486,989$57,862,931$63,737,660$65,786,998
Total revenue, gains, and other support per audited financial statements$38,471,142$54,151,158$53,835,181$54,825,057$58,125,070$64,998,006$63,046,394
Other expenses$-451,198$828,672$2,469,366$2,733,654$262,139$1,265,346$-2,739,504
Net unrealized gains on investments$-451,198$826,307$2,469,366$2,733,654$64,822$1,015,434$-2,963,866
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$2,365$0$0$197,317$249,912$224,362
Other revenue$-502$0$6,500$1,395,586$0$5,000$1,100
Investment expenses$0$0$0$0$0$0$0
Other$-502$0$6,500$1,395,586$0$5,000$1,100
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200220032004200520062007
Total expenses$39,570,520$46,300,596$45,280,180$50,445,026$56,863,929$54,192,796$60,730,456
Total expenses and losses per audited financial statements$39,571,022$46,302,961$45,273,680$49,049,440$56,473,192$53,776,972$60,363,297
Other revenue$0$2,365$0$0$0$0$-366,059
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$2,365$0$0$0$0$-366,059
Other expenses$-502$0$6,500$1,395,586$390,737$415,824$1,100
Investment expenses$0$0$0$0$0$0$0
Other$-502$0$6,500$1,395,586$390,737$415,824$1,100
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$225,131$29,841$196
40$200,465$67,683$1,401
40$229,150$43,861$345
40$233,763$54,970$970
40$1,124,012$69,165$3,313
40$350,869$55,597$900
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings42
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$1,635,382
Section 162(e) lobbying and political expenditures$276,940
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$408,846
Taxable amount of lobbying and political expenditures$-131,906
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006136
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$30,750$54,821,644$10,934,604
Program service revenue
Program service revenue 1000000$0Royalty income excluded by section 512(b)(2)$39,155,400$0
Program service revenue 2000000$0Royalty income excluded by section 512(b)(2)$7,843,048$0
Program service revenue 3000000$000$0$7,069,154
Program service revenue 4000000$0Royalty income excluded by section 512(b)(2)$3,401,115$0
Program service revenue 5Advertising and related services$30,750Royalty income excluded by section 512(b)(2)$1,511,477$2,216,858
$0Royalty income excluded by section 512(b)(2)$39,155,400$0
$0Royalty income excluded by section 512(b)(2)$7,843,048$0
Advertising and related services$30,750$0$627,765
$0Royalty income excluded by section 512(b)(2)$1,155,000$0
$0$0$1,589,093
$0Royalty income excluded by section 512(b)(2)$3,401,115$0
$0$0$7,069,154
$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$356,477$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$1,635,382
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$664,261$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$2,740,822$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-581,383$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$86,904$13,210
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
1999200120022003200420052006
Total$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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18Kentucky Women Writers Conference232 East Maxwell Street, Lexington, KY 40506-0344KY2001-03$0
19Unicorn Writers Conference17 Church Hill Rd, Redding, CT 06896-2106CT2012-02$0
20Women In Childrens Media Inc888c 8th Ave 315, New York, NY 10019NY2009-10$0
Number of organizations performing similar types of work
Alabama1
Arkansas1
California13
Colorado1
Connecticut2
District of Columbia4
Florida3
Illinois1
Kentucky1
Massachusetts1
Maryland1
Michigan1
Missouri1
New Jersey3
New Mexico1
New York8
Ohio1
Oklahoma1
Pennsylvania3
Tennessee1
Texas2
Virginia5
Washington2
West Virginia1
Total59

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