2024-02-15T15:41:57-06:00 2023-03-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-04-01 131773198 WRITERS GUILD OF AMERICA EAST INC % THE ORGANIZATION WRIT 2127677800 250 HUDSON STREET Suite 700 NEW YORK NY 10023 GEOFF BETTS INTERIM EXEC. DIR. 2127677800 2024-02-15 true GEOFF BETTS 999009999 RICHARD RUVELSON P00234075 3012726000 2 2022 2023-04-26 12:10:37Z GEOFF BETTS 250 HUDSON STREET 700 NEW YORK NY 10023 12333241 false X WWW.WGAEAST.ORG X 1954 NY TO PROMOTE AND PROTECT THE PROFESSIONAL AND ARTISTIC INTERESTS OF ALL CREATORS AND ADAPTERS OF LITERARY MATERIAL & REPRESENT MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING. 25 25 49 0 0 0 0 0 9857786 10688977 584596 432743 243231 247500 10685613 11369220 0 0 0 0 5093565 5925073 0 0 0 3276320 4244119 8369885 10169192 2315728 1200028 18186190 15094442 3438183 453370 14748007 14641072 TO PROMOTE AND PROTECT THE PROFESSIONAL AND ARTISTIC INTERESTS OF ALL CREATORS AND ADAPTERS OF LITERARY MATERIAL, TO REPRESENT MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING AND TO PROMOTE FAIR DEALINGS BETWEEN ITS MEMBERS AND OTHERS. false false PROMOTE AND PROTECT PROFESSIONAL AND ARTISTIC INTERESTS, REPRESENT APPROXIMATELY 6,801 MEMBERS, PROMOTE FAIR DEALING, ARBITRATE AND RESOLVE DISPUTES. MEMBERS ARE ASSISTED IN SECURING EQUITABLE CONTRACTS AND SATISFACTORY WORKING CONDITIONS. false false false false false false false false false true true false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 51 0 true 49 true false false false false false false false false X 25 25 false false true false true true false true true false false true false false false true true false X THE ORGANIZATION 2127677800 250 HUDSON STREET SUITE 700 NEW YORK NY 10023 X LOWELL PETERSON EXECUTIVE DIRECTOR 40.0 0.0 X 395407 0 86804 ARSENIA M REILLY-COLLINS DIR OF CONTRACT CAMPAIGNS 40.0 0.0 X 280083 0 31060 ANN BURDICK LEGAL COUNSEL 40.0 0.0 X 228240 0 54121 MARSHA SEEMAN ASST EXECUTIVE DIRECTOR 40.0 0.0 X 214374 0 50165 JUSTIN MOLITO DIRECTOR OF ORGANIZING 40.0 0.0 X 212122 0 46341 GEOFFREY BETTS DIR, CONTRACT ENFORCEMENT 40.0 0.0 X 154119 0 35485 JASON GORDON DIRECTOR OF COMMUNICATIONS 40.0 0.0 X 135585 0 32589 DANA WEISSMAN DIRECTOR OF PROGRAMS 40.0 0.0 X 130428 0 31697 MICHAEL WINSHIP PRESIDENT 1.0 0.0 X X 0 0 0 LISA CULLEN TAKEUCHI VICE PRESIDENT 1.0 0.0 X X 0 0 0 KATHY MCGEE VICE PRESIDENT 1.0 0.0 X X 0 0 0 SARA DAVID VICE PRESIDENT 1.0 0.0 X X 0 0 0 CHRIS KYLE SECRETARY-TREASURER 1.0 0.0 X X 0 0 0 MONICA LEE BELLAIS COUNCIL MEMBER 1.0 0.0 X 0 0 0 CAITLIN CRUZ COUNCIL MEMBER 1.0 0.0 X 0 0 0 JUSTIN DILAURO COUNCIL MEMBER 1.0 0.0 X 0 0 0 ASHLEY FEINBERG COUNCIL MEMBER - PAST 1.0 0.0 X 0 0 0 KAITLIN FONTANA COUNCIL MEMBER 1.0 0.0 X 0 0 0 GINA GIONFRIDDO COUNCIL MEMBER 1.0 0.0 X 0 0 0 ELIZABETH GODVICK COUNCIL MEMBER 1.0 0.0 X 0 0 0 JOSH GONDELMAN COUNCIL MEMBER 1.0 0.0 X 0 0 0 TIAN JUN GU Council Member 1.0 0.0 X 0 0 0 AM HOMES COUNCIL MEMBER 1.0 0.0 X 0 0 0 LIZ HYNES COUNCIL MEMBER 1.0 0.0 X 0 0 0 GREG IWINSKI COUNCIL MEMBER 1.0 0.0 X 0 0 0 KIM KELLY COUNCIL MEMBER 1.0 0.0 X 0 0 0 GAIL LEE COUNCIL MEMBER 1.0 0.0 X 0 0 0 HAMILTON NOLAN COUNCIL MEMBER 1.0 0.0 X 0 0 0 SUSAN RINKUNAS COUNCIL MEMBER 1.0 0.0 X 0 0 0 BENJAMIN ROSENBLUM COUNCIL MEMBER 1.0 0.0 X 0 0 0 ERICA SALEH COUNCIL MEMBER 1.0 0.0 X 0 0 0 JESSICA SCHULBERG COUNCIL MEMBER 1.0 0.0 X 0 0 0 DAVID SIMON COUNCIL MEMBER - PAST 1.0 0.0 X 0 0 0 LAUREN ASH SMITH COUNCIL MEMBER - PAST 1.0 0.0 X 0 0 0 SASHA STEWART COUNCIL MEMBER 1.0 0.0 X 0 0 0 KELLY STOUT COUNCIL MEMBER - PAST 1.0 0.0 X 0 0 0 TRACEY SCOTT WILSON COUNCIL MEMBER 1.0 0.0 X 0 0 0 1750358 0 368262 12 false true false WRITERS GUILD OF AMERICA WEST 7000 WEST THIRD STREET LOS ANGELES CA 90048 PROCESSING FEES 674639 SKD Consulting 181 CELMONT AVE 501 BROOKLYN NY 11205 CONSULTING 137000 WITHUMSMITHBROWN PC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 ACCOUNTING SERVICES 113459 3 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 10102227 10102227 AWARDS 900099 586750 586750 10688977 359078 359078 0 0 0 0 0 1037686 964021 73665 73665 73665 0 0 0 0 0 0 0 0 0 0 SCRIPT REGISTRATION 900099 192734 192734 MISCELLANEOUS INCOME 900099 54766 54766 247500 11369220 10936477 0 432743 0 0 0 0 988970 0 3558615 498474 533847 345167 0 138913 258697 59569 0 37256 127219 0 398929 220611 0 1067818 140485 0 19011 0 0 249538 64605 RESIDUAL PROCESSING FEES 656158 AWARDS 273682 CREDIT CARD PROCESSING FEES 134314 DUES AND SUBSCRIPTIONS 122158 275156 10169192 2866968 3651620 6789 6944 0 0 3005168 90442 0 0 0 0 0 0 135648 0 0 0 3247041 2913190 517922 333851 0 0 11653695 11011585 0 0 0 0 0 0 18186190 15094442 713338 1128 0 0 1781395 0 0 0 0 0 0 0 0 0 0 0 943450 452242 3438183 453370 X 14748007 14641072 0 0 14748007 14641072 18186190 15094442 X 1200028 -1164319 -142644 X X false true X false false 951087 779017 172070 2295954 2134173 161781 333851 AB MULTIMANAGER ALTERNATIVE FD 11011585 F 11011585 0 RESIDUALS/SETTLEMENTS PAYABLE 452242 452242 X 10167645 -1164319 -1164319 11331964 37256 37256 11369220 10131936 10131936 37256 37256 10169192 PART X, LINE 2 - FIN 48 (ASC 740): Management of the Guild is required to evaluate income tax positions taken and recognize an income tax liability if the Guild has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the income tax positions taken and concluded that as of March 31, 2023 and 2022 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Guild is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. Should such penalties and interest be incurred, the Guild's policy is to recognize them as administrative and general expenses. X X false false false LOWELL PETERSON EXECUTIVE DIRECTOR 395407 0 0 0 0 0 42418 0 44386 0 482211 0 0 0 MARSHA SEEMAN ASST EXECUTIVE DIRECTOR 214374 0 0 0 0 0 23170 0 26995 0 264539 0 0 0 JUSTIN MOLITO DIRECTOR OF ORGANIZING 212122 0 0 0 0 0 22645 0 23696 0 258463 0 0 0 ANN BURDICK LEGAL COUNSEL 228240 0 0 0 0 0 25103 0 34018 0 287361 0 0 0 GEOFFREY BETTS DIR, CONTRACT ENFORCEMENT 154119 0 0 0 0 0 16705 0 18780 0 189604 0 0 0 JASON GORDON DIRECTOR OF COMMUNICATIONS 135585 0 0 0 0 0 14581 0 18008 0 168174 0 0 0 DANA WEISSMAN DIRECTOR OF PROGRAMS 130428 0 0 0 0 0 14512 0 22185 0 167125 0 0 0 ARSENIA M REILLY-COLLINS DIR OF CONTRACT CAMPAIGNS 280083 0 0 0 0 0 15178 0 20882 0 316143 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 - MEMBERS: THE ORGANIZATION IS COMPOSED OF FREELANCE AND STAFF MEMBERS WHO WRITE CONTENT FOR MOTION PICTURES, TELEVISION, NEWS AND DITIGAL MEDIA. FORM 990, PART VI, SECTION A, LINE 7A - POWER TO ELECT: MEMBERS OF THE ORGANIZATION ANNUALLY ELECT THE COUNCIL MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 - REVIEW OF FORM 990: THE FORM 990 IS PROVIDED TO THE TREASURER AND EXECUTIVE DIRECTOR FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 - DETERMINING COMPENSATION: THE GOVERNING BOARD RETAINED INDEPENDENT COUNSEL TO DETERMINE AND NEGOTIATE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS: FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS ANNUALLY VIA THE GUILD'S WEBSITE AND ARE AVAILABLE UPON REQUEST FOR NON-MEMBERS. FORM 990, PART XI, LINE 9 - CHANGE IN BASIS OF ACCOUNTING ON APRIL 1, 2021, THE GUILD ELECTED TO CHANGE ITS BASIS OF ACCOUNTING TO THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. ACCORDING TO THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUE IS RECOGNIZED WHEN RECEIVED, RATHER THAN WHEN EARNED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED, EXCEPT FOR THE MODIFICATIONS ADOPTED AS DESCRIBED IN NOTE 2. THE NEW BASIS OF ACCOUNTING WAS ADOPTED BECAUSE THE MODIFIED CASH BASIS OF ACCOUNTING WAS DETERMINED TO BE MORE EFFECTIVE REPORTING FRAMEWORK FOR THE GUILD. THE FINANCIAL STATEMENTS FOR THE YEARS ENDED MARCH 31, 2023, AND 2022 ARE PRESENTED ACCORDING TO THE NEW BASIS OF ACCOUNTING. AS A RESULT OF THE CHANGE IN BASIS OF ACCOUNTING, NET ASSETS WITHOUT DONOR RESTRICTIONS ON MARCH 31, 2022, WERE DECREASED BY $142,644. PART VI SECTION A, LINE 4: CHANGES IN GOVERNING DOCUMENTS. WGAE Constitutional Amendments ------------------------------ 1. Collective Bargaining Voting - Council: Officers and members of Council will only vote on collective bargaining matters within their respective work sector. 2. Trustees to the Producer-Writers Guild of America Pension Plan & Writers' Guild-Industry Health Fund: Only Officers and members of Council who are or have been covered by the WGA Pension and Health Plan will be appointed as Trustees. 3. Work Sectors: The current member work sectors (freelance and staff) are replaced by three new work sectors: Film/TV/Streaming, Broadcast/Cable/Streaming News and Online Media. 4.Council Structure: Council will be restricted to comprise a President, a Secretary-Treasurer, three Vice Presidents (previously only one and now one from each work sector) and 20 Council members (previously 19). Only members within each work sector will vote for their respective Council members and Vice Presidents and all members will vote for the President and Secretary-Treasurer. Part XII LINE 1 Basis of Accounting ------------------- The financial statements have been prepared on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Generally, revenue is recognized when received rather than when earned and expenses are recorded when paid rather than when the obligation is incurred. However, investments are reported at fair value, investment income is recorded when earned, property assets are capitalized and depreciated, transactions as a result of payroll processing are accrued, amounts collected on behalf of members are accrued, and amounts due from affiliated organizations for expenses paid on their behalf are accrued. The financial statements are not intended to present the Guild's financial position and activities in conformity with accounting principles generally accepted in the United States of America.