2013-01-02T20:19:29-06:00 2011-12-31 GRANT THORNTON LLP 666 THIRD AVENUE NEW YORK NY 100174057 990 2011-01-01 131635251 The Actors' Fund of America % CONNIE YOO ACTO 2122217300 729 7th Avenue New York NY 10019 Connie Yoo 2012-12-27 true 2125990100 2011 2016-03-07 17:11:31Z Joseph Benincasa 729 SEVENTH AVENUE 10TH FL New York NY 10019 44776844 false X www.actorsfund.org X 1882 NY The Actors Fund is a national human services organization providing housing, social services, health services, and employment/training programs to all performing arts and entertainment professionals. 50 50 266 516 0 0 13055896 15499324 11739283 12342275 884957 872404 -1262218 286578 24417918 29000581 3052502 3491428 0 0 13960151 14844191 20000 0 2184098 9686987 8789220 26719640 27124839 -2301722 1875742 51880433 54040116 23246552 27239699 28633881 26800417 X The Actors Fund is a nationwide human services organization that helps all professionals in performing arts and entertainment. 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YOKR NY 10016 Fundraising 115000 5 285949 29785 15183590 545685 15499324 NET PATIENT SERVICE REVENUE 900099 7620820 7620820 NET RESIDENT SERVICES REVENUE 900099 1807543 1807543 HUMAN SERVICES 900099 2913912 2913912 12342275 720838 720838 0 0 14039726 13888160 151566 151566 151566 2174681 285949 1888103 286578 286578 0 0 0 29000581 12342275 0 1158982 969903 969903 2521525 2521525 0 0 995580 592308 234327 168945 0 9730751 8764216 319633 646902 1332677 1182529 53157 96991 1914989 1780923 54535 79531 870194 772746 39399 58049 0 115486 83936 3738 27812 174540 66113 96313 12114 0 0 175342 175342 1304034 1103561 60849 139624 19144 19144 670266 465904 44426 159936 285537 235558 17842 32137 0 2027803 1749743 101239 176821 154318 108101 8096 38121 0 258616 244875 4685 9056 320825 304802 16023 0 1254566 1216631 13733 24202 232410 213338 7035 12037 FUNDRAISING EXPENSES 499751 499751 NURSING HOME/ASSISTED LIVING 1271607 1271607 OTHER 24975 20997 1909 2069 27124839 23688460 1252281 2184098 905110 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11585935 795431 715381 80050 1610278 1187686 422592 3430988 2600712 830276 13018853 0 SPLIT INTEREST AGREEMENTS 4370708 GIFT ANNUITY FUND 2435674 AMTS HELD ON BEHALF OF OTHERS 2353842 INTERCOMPANY RECEIVABLES 616942 DEFERRED FINANCING COST 275548 10052714 0 ANNUITY PAYMENT LIABILITY 3600286 POST RETIREMENT BENEFITS OBLIG 9176195 MISCELLANEOUS 788999 13565480 29000581 27124839 1875742 -473133 -3236073 -3709206 -1833464 27315274 -473133 326138 -1347970 -1494965 28810239 175342 15000 190342 29000581 29148740 326138 1888103 2214241 26934499 175342 14998 190340 27124839 Escrow and Custodial Arrangements Schedule D, Part IV CASH HELD ON BEHALF OF OTHERS REPRESENTS UNCLAIMED FUNDS ENTRUSTED TO THE ACTORS FUND COLLECTED FROM ENTERTAINMENT EMPLOYERS FOR UNEMANCIPATED MINORS RENDERING ARTISTIC OR CREATIVE SERVICES PURSUANT TO CALIFORNIA LAW (FAMILY CODE Sections 6750-6753) THE ESTABLISHMENT OF SUCH ACCOUNT IS KNOWN AS THE 'COOGAN ACCOUNT' IN THE INDUSTRY. THE ACTORS FUND HAS BEEN DESIGNATED AS THE TRUSTEE OF THE UNCLAIMED ACCOUNTS. UPON PRESENTATION OF APPROPRIATE DOCUMENTATION, THE ACTORS FUND PAYS THE UNCLAIMED FUNDS TO THE COOGAN ACCOUNT OF THE BENEFICIARY. IF THE BENEFICIARY HAS ATTAINED THE AGE OF 18 (EIGHTEEN) OR IS LEGALLY EMANCIPATED THE UNCLAIMED FUNDS ARE PAID TO THE BENEFICIARY. IF THE BENEFICIARY IS DECEASED, THE UNPAID FUNDS ARE PAID TO HIS/HER ESTATE. CASH HELD BY THE ACTORS FUND ON BEHALF OF BENEFICIARIES IS OFFSET BY A CORRESPONDING LIABILITY IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION. CASH HELD ON BEHALF OF OTHERS CONSIST OF FUNDS INVESTED PRINCIPALLY IN MONEY MARKET FUNDS AND FIXED-INCOME SECURITIES AND AS OF DECEMBER 31, 2011 AND 2010 ARE CLASSIFIED WITHIN LEVEL 1. Endowment Funds Schedule D, Part V The Actors' Fund of america holds an endowment fund. The endowment fund is maintained to provide a permanent source of income to support the housing, residency and social service programs of the Actors Fund. The endowment is managed so that its principal must be invested and kept intact in perpetuity. The Fund's income is used by the Actors Fund to support charitable programs, special events and its overall charitable mission. Fin 48 Part X In July 2006, new guidance was issued in the area of "Accounting for Uncertainty in Income Taxes." The new standard clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This standard provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The standard also provides guidance on measurement, classification, interest and penalties, and disclosure. Management does not believe that The Actors Fund has any uncertain tax positions. The Actors Fund has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions. The tax years ending 2008, 2009, 2010, and 2011 remain open to audit for both federal and state purposes. Reconciliation of net assets Schedule D, Part XI, line 8 Change in value of split-interest agreements $(529,468) Pension expense other than net periodic pension cost $(2,644,263) Excess of consideration paid over net assets acquired in acquisition of AALP $(62,342) ----------- Total $(3,236,073) Reconciliation of revenue Schedule D, part XII, line 2d Special event expenses reclassed to Part VIII $1,888,103 Change in value of split interest agreements $(529,468) Pension expense other than NPPC $(2,644,263) Excess of consideration paid over net Assets acquired in acquisition of AALP $(62,342) ------------ Total $(1,347,970) Form 990, Schedule D, Part XII, Line 4(b) Grants to Related Party Eliminated in Consolidation $15,000 Form 990, Schedule D, Part XIII, Line 2(d) Reconciliation of expense Special event expenses reclassed to Part VIII $1,888,103 Schedule D, Part XIII, LIne 4B Grants to Related Party Eliminated in Consolidation $15,000 Rounding $(2) --------------------------------------------------------------------- Total $14,998 Schedule D, Parts XI, XII & XII The Actors' Fund of America's audited financial statements are prepared on a consolidated basis and include the activities of its affiliated organization, the Actors Fund Housing Development Corporation (which files its own standalone Form 990). For purposes of the reconciliations in Schedule D, the Actors' Fund is reconciling back to its standalone financial information presented in the audited financial report and not to the consolidated totals. X X X X X true Resource Event management LTD 232 madison ave New York NY 10016 consultant true 997964 115000 882964 997964 115000 882964 CA IL NJ NY PA annual gala 997964 128250 869714 34955 106859 8568 142845 book of mormon 255836 1744 254092 16353 31146 40 1206830 155955 1050875 71036 78245 75818 1322278 2460630 285949 2174681 105991 201457 84386 1496269 1888103 286578 Professional Fundraising Fees Part I, Line 2b The Actors Fund Paid $115,000 in fees to professional fundraising organizations; it is reported as an offset against special event revenue on Part VIII, Line 8(b) rather than as an expense item on Part IX, Line 11(e). true Actors Fund Housing Development Corp c/o The Actors Fund 729 7th avenue New York NY 10019 800522071 501(c)(3) 969903 n/a n/a Housing Subsidy 1 0 FINANCIAL ASSISTANCE 3046 2521525 Grants Part I, Line 2 The Actors Fund has implemented several protocols to ensure that all grant recipients use the funds in the manner intended: 1. At times, the Actors Fund will make the grant directly payable to the service provider, thereby ensuring that the requested bills are timely paid. 2. On an exceptional basis, grants may be made payable to an individual. When this occurs, the grantee must provide proof that the grant was used for the requested bill i.e.; the grantee must provide a rent receipt showing payment, food purchase receipts. 3. For all grantees that receive assistance on a continual basis, they are required to meet with their counselor to review budgets and financial need. 4. On a quarterly basis, accounting provides social services with a list of uncashed checks that are reviewed by counselor and grantee. If checks continue to go uncashed, Social Services will stop providing assistance. In 2011, the Actors Fund made a capital contribution to a related party, the Actors Fund Housing Development Corporation. This grant has been reported on both Schedule I & Schedule R. All funds granted have been used to meet operating expenses. X X true true X X X X false false false false false false false false false JOSEPH BENINCASA 263756 0 0 0 69580 0 51889 0 24761 0 409986 0 0 0 BARBARA DAVIS 202165 0 0 0 14696 0 14449 0 23966 0 255276 0 0 0 CONNIE YOO 156466 0 0 0 0 0 7527 0 22978 0 186971 0 0 0 TOM EXTON 182897 0 0 0 0 0 7527 0 17411 0 207835 0 0 0 Schedule J, Part I, LIne 1a First-class or charter travel As part of a Sponsorship agreement, United Airlines, Inc provided The Actors Fund with travel vouchers. In 2011, 5 first class vouchers were used by trustees. Tax Indemnification and gross-up payment THE ACTORS FUND PROVIDED A TAX GROSS-UP FOR SUPPLEMENTAL RETIREMENT PLAN FOR TWO OFFICERS THAT HAVE BEEN REPORTED IN SCHEDULE J, PART II, COLUMN (B) (III). Form 990, Schedule J, Part I, Line 1 As part of a Sponsorship agreement, United Airlines, Inc gifted The Actors Fund with first-class travel vouchers. In 2011, 5 first class vouchers were used by trustees. New Jersey Economic Development Authority 222045817 000000000 2007-12-11 7000000 Building and structures false false false 767962 101861 7095621 0 0 0 0 0 0 7000000 0 0 2010 false false true true false false false false 0 true false false false 0 false 0 false false X Form 990, Schedule K, line 3 0 The amount represented as the total bond issue- &7,095,621 includes $95,621 in the bond interest earned on the bond holdings, this explains the difference between the original bond issue amount of $7,000,000 in part I and the $7,095,621 in part II. X 8 545685 FMV false true true Schedule M, Line 32 To the extent that the organization receives non-cash contributions (i.e. securities), the Actors Fund will utilize a third party broker to dispose of the securities. Program Services Part III, Line 4a - 4d PROGRAM ACCOMpLISHMENT 1: HOUSING Affordable, supportive and senior housing is a critical concern for many in the performing arts and entertainment industry. The actors fund works in many ways to help its constituents find and secure housing. In 1902, the actors fund opened a retirement home for members of the entertainment community. Today, the fund provides 124-beds of assisted living and skilled nursing care at the Lillian Booth Actors home in Englewood, New Jersey. In 2011, 154 people resided at the Lillian Booth Actors Home The Dorothy Ross Friedman Residence (formerly the Aurora), a 178-unit affordable, supportive housing residence on West 57th street in Manhattan, provides housing for low-income entertainment professionals, seniors and persons with AIDS. In 2011, 196 people resided at the Friedman. In West Hollywood, CA, The Actors Fund provides 40 units of affordable housing to persons with HIV/AIDS at the Palm View Residence. The Schermerhorn residence in downtown Brooklyn provides 216 units of affordable, supportive housing for low-income professionals in entertainment and the community, as well as formerly homeless individuals with HIV/AIDS or chronic mental illness. The Actors Fund housing resource center provides information on finding affordable housing, roommate and home sharing, tenants' rights, housing court and purchasing your first home. The housing resource center also sponsors the housing bulletin board where industry members can post housing availabilities and search for places to live. 160 people attended the Finding Affordable Housing workshops in NYC. PROGRAM ACCOMpLISHMENT 2: SOCIAL SERVICES The Actors Fund social services offer comprehensive programs designed to meet the critical needs of entertainment professionals throughout their lives. Social Services help people develop the skills and resources needed to manage the financial, emotional and health demands inherent in the variable work life of the performing arts. Social workers provide crisis intervention, individual and family counseling, needs assessments, support services, education, information and referrals. In addition, financial assistance is provided for essential living expenses such as rent, utilities or medical costs. In 2011, The Actors Fund provided over $2,580,000 in emergency financial assistance and helped 4,965 people through the following programs: the entertainment assistance program, the AIDS initiative, seniors and disabled program, women's health initiative, chemical dependency program, mental health program, financial wellness, the dancers' resource, the American Comedy Fund and Howl! Helps. PROGRAM ACCOMpLISHMENT 3: HEALTH SERVICES It is central to the mission of The Actors Fund to respond to, and to anticipate, the needs of the entertainment and performing arts communities. Paramount among those needs is health care. The Artist Health Insurance Resource Center helps to increase access to health care for uninsured and underinsured arts workers by providing health insurance counseling and information on accessing health care for the un-insured. 3,025 people received health insurance counseling in 2011. In our offices, AHIRC conducts 54 health insurance workshops and an additional 45 workshops around the country. The Fund operates a national web based health insurance resource center and in 2011, 350,000 people visited the website. Our website www.ahirc.org has over 6,000 resources and state-by-state information. The Al Hirschfeld Free Health Clinic not only provides excellent primary care for people who are uninsured but also constantly seeks access to affordable testing and specialist services for its clients. In 2011, the AHFHC provided 2,941 free medical visits to 1,386 people. The clinic's volunteer physicians program - Broadway docs - contributed 435 medical visits valued at $107,840 with laboratory testing valued at $218,298 donated by Bio-reference labs. PROGRAM ACCOMpLISHMENT 4: EMPLOYMENT AND TRAINING SERVICES The Actors Fund Work Program (AWP) assists entertainment industry and performing arts professionals in identifying and finding sideline work and new careers. AWP is a comprehensive employment and training program committed to fostering resiliency and self reliance for industry professionals, as well as providing a resource for referral of highly skilled and creative workers to the larger employment community. Through AWP services, clients can develop rewarding sideline careers in such areas as teaching, administrative support, healing professions and real estate. Often, working professionals need to work outside of the industry to support the continuing pursuit of industry work. Many of the skills that entertainment industry professionals have - communication, discipline, creativity, flexibility, professionalism - are highly valued in the broader labor market. The Actors Fund Work Program helps to identify and apply these skills to other work settings. The program had 2,870 participants in 2011. Process used to review form 990 Part VI, Section B, line 11 The form 990 was prepared by a nationally renowned accounting firm in conjunction with the organization's financial department. A copy of the draft Form 990 was circulated to the full Board of Trustees for discussion and comment. Each Board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the Internal Revenue Service. Conflict of interest policy monitoring & Enforcement Part VI, section B, Line 12 The Actors Fund has a written conflict of interest policy for employees and trustees. The officers, directors, trustees, and key employees are required to complete the conflict of interest policy form and sign on an annual basis at a minimum, and inform the organization when the conflict of interest circumstances arise. Process for determing compensation Part VI, Section B, Line 15 Each year an independent compensation consultant validates the organization's competitive position in the marketplace by region, organizations with a similar mission, size of organization, and operational budget. Executive Director, Senior Directors and employees increases are based on position grades and individual performance. All compensation is reviewed by the organization's Compensation Committee and approved by Executive Committee. Availability of documents to the Public Part VI, Section C, Line 19 The Actors Fund's Form 990 and financial statements are posted on the organization's website. The Actors Fund Form 990 is also posted on the internet at www.guidestar.org. The governing documents, conflict of interest policy and financial statements are available upon request and at management's discretion. Other Changes in Net Assets Part XI, Line 5 Unrealized gain/(loss) (473,133) Change in value of split-interest agreements (529,468) Pension expense other than net periodic pension cost (2,644,263) Excess of consideration paid over net assets acquired in acquisition of AALP (62,342) Intercompany expenditure eliminated in consolidation 310,000 ----------- Total (3,399,206) Form 990, Part VII - Related party Hours worked Three Officers reported on the Actors' fund of America form 990, Part VII, provide services to the subsidiary organization, Actors Fund Housing Development Corporation. These individuals spend approximately 10 hours per week providing services to the related organization. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JOSEPH BENINCASA TITLE:PRESIDENT & CEO (Non-voting) HOURS:10 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BARBARA DAVIS TITLE:CHIEF OPERATING OFFICER HOURS:10 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CONNIE YOO TITLE:CHIEF FINANCIAL OFFICER HOURS:10 Actor's Fund Housing Development Corp 729 Seventh Avenue New York NY 10019 800522071 Housing NY 501(c)(3) 7 Actors' Fund true AURORA WEST 57TH CORPORATION 729 7TH AVENUE 10TH FLOOR NEW YORK NY 10019 133762850 HOUSING NY NA C CORP 2856681 0 1.00000 AURORA HOUSING DEVELOPMENT FUND CO INC 729 7TH AVENUE 10TH FLOOR NEW YORK NY 10019 061401959 DORMANT NY NA C CORP 0 0 1.00000 Schermerhorn Housing Corporation 505 Eighth Avenue New York NY 10018 N/A false true false false false false false false false false false false true true false false false false Actors Fund Housing Development Corporation B 969903 Cost Actors Fund Housing Development Corporation N 116366 Cost Related Organizations Schedule R, Part IV The Actors' Fund is the parent organization of the Actors Fund Housing Development Corporation ("AFHDC"). AFHDC is the 100% owner of the disregarded entity, Friedman Residence, LLC. that is reported on Part I of the Schedule R.