AMERICAN CINEMA EDITORS INC

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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

1950

Legal Domicile

Principal Officer

J MCCORMICK CO ACE

Phone

3239562900

Tax Period

2023-01-01 to 2023-12-31

AMERICAN CINEMA EDITORS INC, founded in 1950, is a small nonprofit that reported $635K in total revenue in fiscal year 2023. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $838K exceeded revenue, resulting in a 32% operating deficit.

Mission

THE ADVANCE OF THE ART AND SCIENCE OF EDITING PROFESSION, TO INCREASE THE ENTERTAINMENT VALUE OF MOTION PICTURES BY ATTAINING ARTISTIC PREEMINENCE AND SCIENTIFIC

Program Service Accomplishments

Program 1

TO ADVANCE THE ARTS AND SCIENCE OF THE EDITING PROFESSION TO INCREASE THE ENTERTAINMENT VALUE OF MOTION PICTURES BY ATTAINING ARTISTIC PREEMINENCE AND SCIENTIFIC ACHIEVMENT IN THE CREATIVE ART OF...

TO ADVANCE THE ARTS AND SCIENCE OF THE EDITING PROFESSION TO INCREASE THE ENTERTAINMENT VALUE OF MOTION PICTURES BY ATTAINING ARTISTIC PREEMINENCE AND SCIENTIFIC ACHIEVMENT IN THE CREATIVE ART OF EDITING.

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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 $467,642

Program Service Revenue $0

Investment Income $16,794

Other Revenue $150,563

TOTAL REVENUE $634,999

Expense Breakdown

Grants Paid $0

Salaries & Benefits $327,910

Fundraising Expenses $41,884

Other Expenses $509,897

TOTAL EXPENSES $837,807

Year-over-Year Comparison

	2023	2022	Change
Revenue	$634,999	$855,246	-0.3%
Expenses	$837,807	$984,115	-0.1%
Net Income	$-202,808	$-128,869	+0.6%

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

N/A

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

Total Directors

Key Employees

$216,300

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER MCCORMICK	EXEC. DIRECTOR	40.00	Key Emp	$216,300	$0	$216,300
KEVIN TENT	PRESIDENT	5.00	Officer	$0	$0	$0
SABRINA PLISCO	VICE PRESIDENT	5.00	Officer	$0	$0	$0
ANDREW SEKLIR	TREASURER	5.00	Officer	$0	$0	$0
LILLIAN BENSON	SECRETARY	5.00	Officer	$0	$0	$0
KATE AMEND	DIRECTOR	5.00	Director	$0	$0	$0
RICHARD CHEW	DIRECTOR	5.00	Director	$0	$0	$0
Dana E Glauberman	DIRECTOR	5.00	Director	$0	$0	$0
Dorian Harris	DIRECTOR	5.00	Director	$0	$0	$0
BONNIE KOEHLER	DIRECTOR	5.00	Director	$0	$0	$0
Maysie Hoy	DIRECTOR	5.00	Director	$0	$0	$0
Tatiana S Riegel	DIRECTOR	5.00	Director	$0	$0	$0
Nancy Richardson	DIRECTOR	5.00	Director	$0	$0	$0
Stephen Rivkin	DIRECTOR	5.00	Director	$0	$0	$0
Terilyn A Shropshire	DIRECTOR	5.00	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
2024	No data	No data	No data	No data
2023	$634,999	$837,807	$1,055,809	$-202,808
2022	$855,246	$984,115	$1,200,872	$-128,869
2021	$1,121,711	$738,732	$1,297,855	$382,979
2020	$138,768	$578,445	$931,517	$-439,677
2019	$1,132,287	$717,802	$1,419,411	$414,485