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Nonprofiteer
← ROOFTOP FILMS INC

Form 990 for tax year 2022

Filed by ROOFTOP FILMS INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 27 February 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$369,039 changed to $267,410
Total expenses
$316,405 changed to $312,083
Contributions and grants received
$182,411 changed to $80,784
Other revenue
$33,405 changed to $33,403
Total assets, end of year
$771,730 changed to $956,268
Total liabilities, end of year
$643,921 changed to $874,428
Net assets or fund balances, end of year
$127,809 changed to $81,840
Program services expenses
$243,141 changed to $244,237
Management and general expenses
$49,433 changed to $50,360
Fundraising expenses
$23,831 changed to $17,486
Program service expenses (Part III)
$243,141 changed to $244,237

Listed only on the earlier return

  • Jess Jacobs

Listed only on the later return

  • Jessica Jacobs

Listed under a different title

  • Danielle Digiacomo: DIRECTOR (FORMER) then Director
  • Flo Mitchell-Brown: DIRECTOR (FORMER) then Director
  • Jason Ward: DIRECTOR then President
  • Teresa Lee: VICE CHAIR/TREASURER then Treasurer

Totals

Total revenue
$369,039
Total expenses
$316,405
Contributions and grants received
$182,411
Grants paid
$0
Program service revenue
$153,223
Investment income
$0
Other revenue
$33,405
Total assets, end of year
$771,730
Total liabilities, end of year
$643,921
Net assets or fund balances, end of year
$127,809
Program services expenses (Part IX)
$243,141
Management and general expenses
$49,433
Fundraising expenses
$23,831
Program service expenses (Part III)
$243,141

Program services were 76.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $182,411

  • 2a · Program service revenue: CONSULTING & CURATING

    total $100,309 · related or exempt $100,309

  • 2b · Program service revenue: SHOWS & SUBMISSION FEE

    total $29,874 · related or exempt $29,874

  • 2c · Program service revenue: RENTAL

    total $23,040 · related or exempt $23,040

  • 6a · Gross rents

    real property $1,050

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $1,050

  • 6d · Net rental income or loss

    total $1,050 · excluded $1,050

  • 11a · Other revenue: MISCELLANEOUS

    total $32,355 · excluded $32,355

  • 11e · Other revenue, total

    $32,355

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $144,452 · program services $108,339 · management and general $21,668 · fundraising $14,445

  • 9 · Other employee benefits

    total $59,431 · program services $44,573 · management and general $8,915 · fundraising $5,943

  • 13 · Office expenses

    total $1,272 · program services $674 · management and general $394 · fundraising $204

  • 14 · Information technology

    total $2,532 · program services $1,342 · management and general $785 · fundraising $405

  • 16 · Occupancy

    total $21,000 · program services $15,750 · management and general $4,200 · fundraising $1,050

  • 17 · Travel

    total $21,929 · program services $16,447 · management and general $4,386 · fundraising $1,096

  • 20 · Interest

    total $3,758 · program services $1,879 · management and general $1,879

  • 22 · Depreciation, depletion and amortization

    total $4,716 · program services $4,716

  • 23 · Insurance

    total $9,928 · program services $7,942 · management and general $1,986

  • 24a · Other expenses: FOOD/BEVERAGE

    total $29,312 · program services $29,312

  • 24b · Other expenses: OTHER EXPENSES

    total $6,880 · program services $5,160 · management and general $1,032 · fundraising $688

  • 24c · Other expenses: ADMINISTRATIVE

    total $4,188 · management and general $4,188

  • 24d · Other expenses: SHOW EXPENSE

    total $2,942 · program services $2,942

  • 24e · All other expenses

    total $4,065 · program services $4,065

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $33,998 · end of year $175,963

  • 3 · Pledges and grants receivable

    beginning of year $632,644 · end of year $500,424

  • 4 · Accounts receivable

    beginning of year $16,163 · end of year $30,371

  • 9 · Prepaid expenses and deferred charges

    beginning of year $27,538 · end of year $21,551

  • 10a · Land, buildings and equipment: cost or other basis

    $202,457

  • 10b · Land, buildings and equipment: accumulated depreciation

    $165,676

  • 10c · Land, buildings and equipment, net

    beginning of year $41,323 · end of year $36,781

  • 15 · Other assets

    beginning of year $0 · end of year $6,640

  • 17 · Accounts payable and accrued expenses

    beginning of year $116,995 · end of year $104,803

  • 19 · Deferred revenue

    beginning of year $20,415

  • 23 · Secured mortgages and notes payable

    beginning of year $539,081 · end of year $521,607

  • 25 · Other liabilities

    beginning of year $0 · end of year $17,511

  • 27 · Net assets without donor restrictions

    beginning of year $75,175 · end of year $127,809

Mission and programs · 2022

Mission

ROOFTOP FILMS IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO ENGAGE AND INSPIRE DIVERSE COMMUNITIES BY SHOWCASING THE WORK OF EMERGING FILMMAKERS IN OUTDOOR LOCATIONS, HELPING FILMMAKERS TO PRODUCE NEW FILMS, AND RENTING EQUIPMENT AND SUPPORTING FILM SCREENINGS CITYWIDE AT LOW-COST TO ARTISTS, NONPROFITS AND COMMUNITY GROUPS.

  • AT ROOFTOP FILMS, WE DON'T SCREEN IN THEATERS, WE SCREEN IN COMMUNITIES. ACCORDINGLY, WE FIND THE BEST FILMS IN THE WORLD, COVERING A MYRIAD OF ISSUES, AND CREATE STIMULATING AND MEMORABLE SCREENINGS FOR AUDIENCES AND FILMMAKERS ALIKE BY SHOWING THESE FILMS IN RELEVANT OUTDOOR LOCATIONS THROUGHOUT NYC. WE FOCUS ON DEEPLY PERSONAL FILMS THAT EXPLORE SINGLE MOMENTS IN TIME AND PLACE, AND STORIES WHICH OFFER INTIMATE LOOKS INTO INDIVIDUAL LIVES AND OVERLOOKED OR MISUNDERSTOOD CULTURES. ADDITIONALLY, ROOFTOP FILMS PROVIDES SERVICES AND EQUIPMENT TO HELP OTHER ORGANIZATIONS TO CREATE THEIR OWN CINEMA EVENTS AND BRING PEOPLE TOGETHER VIA THE MEDIUM OF FILM. (CONTINUE ON SCHEDULE O)THE ROOFTOP FILMMAKER'S FUND LEVERAGES COMMUNITY SUPPORT TO HELP FILMMAKERS TO PRODUCE THEIR NEW FILMS. $1 OF EVERY TICKET AND FILM SUBMISSION FEE GOES TO THE FILMMAKERS FUND TO SUPPORT FILMMAKERS WHOSE WORK WE HAVE SCREENED IN THE PAST. IN ADDITION, FUNDING PARTNERS AND PARTNERS CONTRIBUTE CASH, EQUIPMENT AND SERVICE GRANTS TO THE PROGRAM THAT ARE THEN AWARDED VIA THE FILMMAKERS FUND.

    Expenses $228,564 · Revenue $130,183

  • ROOFTOP FILMS PROVIDES SERVICES AND EQUIPMENT TO HELP OTHER ORGANIZATIONS TO CREATE THEIR OWN CINEMA EVENTS AND BRING PEOPLE TOGETHER VIA THE MEDIUM OF FILM.

    Expenses $14,577 · Revenue $23,040

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jess Jacobs

    CHAIR

    Total calculated
    $0
    Hours/week
    16

  • Teresa Lee

    VICE CHAIR/TREASURER

    Total calculated
    $0
    Hours/week
    12

  • Evan List

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8

  • Mark Elijah Rosenberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8

  • Ryan Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8

  • Jason Ward

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8

  • Kay-B

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8

  • Adam Kersh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8

  • Sara Christoph

    DIRECTOR

    Total calculated
    $0
    Hours/week
    8

  • Flo Mitchell-Brown

    DIRECTOR (FORMER)

    Total calculated
    $0
    Hours/week
    8

  • Danielle Digiacomo

    DIRECTOR (FORMER)

    Total calculated
    $0
    Hours/week
    8

  • Daniel Nuxoll

    PRESIDENT

    Total calculated
    $109,992
    From this org
    $103,095
    From related orgs
    $0
    Other
    $6,897
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
13 November 2023
IRS schema version
2022v5.0
Source object
202323179349303102

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