National Association of Theatre Owners Inc (EIN 131580907) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1948

Legal Domicile

Principal Officer

Michael O'Leary

Phone

2029620054

Tax Period

2023-07-01 to 2024-06-30

National Association of Theatre Owners Inc, founded in 1948, is a mid-sized nonprofit that reported $10.0M in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year. Expenses of $11.1M exceeded revenue, resulting in a 10% operating deficit.

Mission

501(c)(6) trade association whose mission is to advance the moviegoing experience. See Sch O

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $9,764,139

Investment Income $272,712

Other Revenue $3,129

TOTAL REVENUE $10,039,980

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,139,950

Fundraising Expenses $0

Other Expenses $7,951,629

TOTAL EXPENSES $11,091,579

Year-over-Year Comparison

	2023	2022	Change
Revenue	$10,039,980	$10,605,208	-0.1%
Expenses	$11,091,579	$11,546,495	0.0%
Net Income	$-1,051,599	$-941,287	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

500

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,354,076

Total Directors

Key Employees

$430,430

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Fithian	President and CEO through April 2023	36.00		$550,638	$386,862	$998,682
Michael O'Leary	President and CEO	40.00	Officer	$438,684	$17,456	$456,140
Mitch Neuhauser	Managing Director - CinemaCon	40.00	Key Emp	$401,643	$28,787	$430,430
Matt Pollock	Associate Convention Director	40.00	Highest	$284,911	$33,512	$318,423
Lou DiGioia	Chief Financial Officer	30.00	Officer	$183,536	$31,766	$276,481
Jackie Brenneman	EVP and General Counsel	20.00	Officer	$128,196	$167,658	$424,050
Patrick Corcoran	Chief Communications Officer	40.00	Officer	$191,069	$6,336	$197,405
Todd Halstead	Director of Govt. Relations	40.00	Highest	$142,092	$16,757	$158,849
Matt Shapiro	Director of Operations, CinemaCon	40.00	Highest	$111,822	$14,344	$126,166
Erin Von Hoetzendorff	Director of Membership	20.00	Highest	$54,389	$13,632	$122,410
Robert Bagby	Chairman	6.00	Officer Director	$0	$0	$0
Mike Bowers	Vice Chairman	6.00	Officer Director	$0	$0	$0
Joe Masher	Treasurer	4.00	Officer Director	$0	$0	$0
Bo Chambliss	Secretary	4.00	Officer Director	$0	$0	$0
Adam Aron	Director	2.00	Director	$0	$0	$0
Chris Johnson	Director	2.00	Director	$0	$0	$0
Colleen Barstow	Director	2.00	Director	$0	$0	$0
Eddy Duquenne	Director	2.00	Director	$0	$0	$0
Eduardo Acuna	Director	2.00	Director	$0	$0	$0
Elizabeth Frank	Director	2.00	Director	$0	$0	$0
Ellis Jacob	Director	2.00	Director	$0	$0	$0
Greg Marcus	Director	2.00	Director	$0	$0	$0
John Curry	Director	2.00	Director	$0	$0	$0
Paul Glantz	Director	2.00	Director	$0	$0	$0
Paul Gunsky	Director	2.00	Director	$0	$0	$0
Phil Zacheretti	Director	2.00	Director	$0	$0	$0
Randy Hester	Director	2.00	Director	$0	$0	$0
Sean Gamble	Director	2.00	Director	$0	$0	$0
Wanda Gierhart Fearing	Director	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$10,039,980	$11,091,579	$10,908,999	$-1,051,599
2023	$10,605,208	$11,546,495	$13,613,730	$-941,287
2022	$12,650,975	$14,555,590	$14,676,210	$-1,904,615
2022	$12,650,975	$14,555,590	$14,676,210	$-1,904,615
2021	$3,503,594	$9,310,245	$19,985,719	$-5,806,651
2020	$4,611,996	$8,114,654	$23,673,683	$-3,502,658
2019	$12,260,837	$11,375,798	$25,375,896	$885,039

National Association of Theatre Owners Inc