TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201421299349302252 - Submission: 2014-05-09 TIN: 95-0473280

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

ACADEMY OF MOTION PICTURE ARTS AND SCIENCES

Employer identification number

95-0473280

Identifier	Return Reference	Explanation
CHANGES TO ORGANIZATIONAL DOCUMENTS	FORM 990, PART VI, SECTION A, LINE 4 DETAIL	THE ACADEMY INCREASED THE NUMBER OF BRANCHES TO 17 AND GOVERNORS TO 51.
PROCESS USED BY MEMBERS TO ELECT GOVERNING BODY	FORM 990, PART VI, SECTION A, LINES 6 & 7A DETAIL	THE BOARD OF GOVERNORS IS MADE UP OF THREE GOVERNORS FROM THE ACTORS, DESIGNERS, CINEMATOGRAPHERS, DIRECTORS, DOCUMENTARY, EXECUTIVES, FILM EDITORS, MUSIC, SHORT FILMS AND FEATURE ANIMATION, SOUND, PUBLIC RELATIONS, WRITERS, COSTUME DESIGNERS, CASTING DIRECTORS, PRODUCERS, AND VISUAL EFFECTS BRANCHES AND ONE FROM THE MAKE-UP ARTISTS AND HAIRSTYLISTS BRANCHES. THE MEMBERS OF EACH BRANCH (EXCEPT MAKE-UP ARTISTS AND HAIRSTYLISTS) ELECT ONE GOVERNOR PER YEAR.
PROCESS USED TO REVIEW FORM 990	FORM 990, PART VI, SECTION B, LINE 11B DETAIL	THE FORM 990 IS PREPARED BY MANAGEMENT AND REVIEWED BY ITS INDEPENDENT TAX ADVISORS, PRICEWATERHOUSECOOPERS LLP. THE FINANCE COMMITTEE REVIEWS THE FORM. THE BOARD RECEIVES A COPY OF THE FORM PRIOR TO ISSUANCE.
PROCESS USED TO MONITOR AND ENFORCE WRITTEN CONFLICT OF INTEREST POLICY	FORM 990, PART VI, SECTION B, LINE 12C DETAIL	GOVERNORS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST WHEN THEY OCCUR. GOVERNORS ANNUALLY COMPLETE AN INDEPENDENCE QUESTIONNAIRE. IN ADDITION, MANAGEMENT REVIEWS THE BOOKS AND RECORDS FOR ANY CONFLICTS OF INTEREST. THE FULL BOARD IS NOTIFIED WHEN THERE IS A CONFLICT.
PROCESS FOR DETERMINING COMPENSATION	FORM 990, PART VI, SECTION B, LINES 15A & 15B DETAIL	THE TOP MANAGEMENT OFFICIAL AND KEY EMPLOYEES' COMPENSATION IS DETERMINED BY BOARD APPROVAL, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THIS PROCESS WAS LAST UNDERTAKEN IN MARCH 2011 IN CONJUNCTION WITH APPROVAL OF THE 3-YEAR CONTRACTS FOR CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING OFFICER.
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS	FORM 990, PART VI, SECTION C, LINE 19 DETAIL	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
OTHER CHANGES IN NET ASSETS OR FUND BALANCES	FORM 990, PART XI, LINE 9 DETAIL	BENEFIT PLAN ACTUARIAL EXPENSE - $3,275,469

Identifier

Return Reference

Explanation

CHANGES TO ORGANIZATIONAL DOCUMENTS

FORM 990, PART VI, SECTION A, LINE 4 DETAIL

THE ACADEMY INCREASED THE NUMBER OF BRANCHES TO 17 AND GOVERNORS TO 51.

PROCESS USED BY MEMBERS TO ELECT GOVERNING BODY

FORM 990, PART VI, SECTION A, LINES 6 & 7A DETAIL

THE BOARD OF GOVERNORS IS MADE UP OF THREE GOVERNORS FROM THE ACTORS, DESIGNERS, CINEMATOGRAPHERS, DIRECTORS, DOCUMENTARY, EXECUTIVES, FILM EDITORS, MUSIC, SHORT FILMS AND FEATURE ANIMATION, SOUND, PUBLIC RELATIONS, WRITERS, COSTUME DESIGNERS, CASTING DIRECTORS, PRODUCERS, AND VISUAL EFFECTS BRANCHES AND ONE FROM THE MAKE-UP ARTISTS AND HAIRSTYLISTS BRANCHES. THE MEMBERS OF EACH BRANCH (EXCEPT MAKE-UP ARTISTS AND HAIRSTYLISTS) ELECT ONE GOVERNOR PER YEAR.

PROCESS USED TO REVIEW FORM 990

FORM 990, PART VI, SECTION B, LINE 11B DETAIL

THE FORM 990 IS PREPARED BY MANAGEMENT AND REVIEWED BY ITS INDEPENDENT TAX ADVISORS, PRICEWATERHOUSECOOPERS LLP. THE FINANCE COMMITTEE REVIEWS THE FORM. THE BOARD RECEIVES A COPY OF THE FORM PRIOR TO ISSUANCE.

PROCESS USED TO MONITOR AND ENFORCE WRITTEN CONFLICT OF INTEREST POLICY

FORM 990, PART VI, SECTION B, LINE 12C DETAIL

GOVERNORS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST WHEN THEY OCCUR. GOVERNORS ANNUALLY COMPLETE AN INDEPENDENCE QUESTIONNAIRE. IN ADDITION, MANAGEMENT REVIEWS THE BOOKS AND RECORDS FOR ANY CONFLICTS OF INTEREST. THE FULL BOARD IS NOTIFIED WHEN THERE IS A CONFLICT.

PROCESS FOR DETERMINING COMPENSATION

FORM 990, PART VI, SECTION B, LINES 15A & 15B DETAIL

THE TOP MANAGEMENT OFFICIAL AND KEY EMPLOYEES' COMPENSATION IS DETERMINED BY BOARD APPROVAL, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THIS PROCESS WAS LAST UNDERTAKEN IN MARCH 2011 IN CONJUNCTION WITH APPROVAL OF THE 3-YEAR CONTRACTS FOR CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING OFFICER.

GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS

FORM 990, PART VI, SECTION C, LINE 19 DETAIL

THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.

OTHER CHANGES IN NET ASSETS OR FUND BALANCES

FORM 990, PART XI, LINE 9 DETAIL

BENEFIT PLAN ACTUARIAL EXPENSE - $3,275,469

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

Software ID:
Software Version: