Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 04-01-2023 , and ending 03-31-2024
BCheck if applicable:
CName of organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
601 MASSACHUSETTS AVENUE NW 300W
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WASHINGTON, DC20001
D Employer identification number

13-3768378
E Telephone number

G Gross receipts $ 39,837,901
F Name and address of principal officer:
STANLEY PIERRE-LOUIS
601 MASSACHUSETTS AVENUE NW 300W
WASHINGTON,DC20001
I
Tax-exempt status: ( 6 ) (insert no.) or
J
Website:
WWW.THEESA.COM
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1994
M State of legal domicile: DE
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: THE ENTERTAINMENT SOFTWARE ASSOCIATION SERVES AS THE VOICE AND ADVOCATE FOR THE VIDEO GAME INDUSTRY. OUR MISSION IS TO EXPAND AND PROTECT THE DYNAMIC WORLDWIDE MARKETPLACE FOR VIDEO GAMES AND TO ENHANCE PUBLIC TRUST IN THE INDUSTRY.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 13
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 99
6 Total number of volunteers (estimate if necessary) ............. 6 14
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 1,480,489 0
9 Program service revenue (Part VIII, line 2g) ......... 36,183,356 33,906,108
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 454,164 1,822,470
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 470,398 424,758
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 38,588,407 36,153,336
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 659,016 670,060
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 16,524,227 17,956,830
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 16,175,090 16,275,390
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 33,358,333 34,902,280
19 Revenue less expenses. Subtract line 18 from line 12....... 5,230,074 1,251,056
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 48,093,920 55,591,967
21 Total liabilities (Part X, line 26)............. 16,186,610 21,155,942
22 Net assets or fund balances. Subtract line 21 from line 20..... 31,907,310 34,436,025
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE ENTERTAINMENT SOFTWARE ASSOCIATION SERVES AS THE VOICE AND ADVOCATE FOR THE VIDEO GAME INDUSTRY. OUR MISSION IS TO EXPAND AND PROTECT THE DYNAMIC WORLDWIDE MARKETPLACE FOR VIDEO GAMES AND TO ENHANCE PUBLIC TRUST IN THE INDUSTRY.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
LEGAL, LEGISLATIVE, AND PUBLIC AFFAIRS - ADVOCATES FOR THE FIRST AMENDMENT AND COMMERCIAL INTERESTS OF THE VIDEO GAME INDUSTRY BEFORE STATE AND FEDERAL POLICYMAKERS AND THE COURTS. SERVES AS THE SOLE PUBLIC RELATIONS INTERFACE BETWEEN THE VIDEO GAME INDUSTRY AND THE MEDIA TO INFORM THE PUBLIC OF THE CIVIC, ECONOMIC, TECHNICAL, EDUCATIONAL, AND ENTERTAINMENT VALUE OF THE VIDEO GAME INDUSTRY.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
RATINGS AND CERTIFICATION PROGRAMS (ESRB & IARC) - ADMINISTERS AN INTERNATIONAL AGE AND CONTENT RATING SYSTEM THAT APPLIES TO INTERACTIVE ENTERTAINMENT SOFTWARE ACROSS A VARIETY OF PLATFORMS AND DEVICES, PROVIDING RELIABLE GUIDANCE TO PARENTS AND CONSUMERS. ADMINISTERS A PRIVACY SEAL CERTIFICATION PROGRAM DESIGNED TO PROTECT CHILDREN'S ONLINE PRIVACY ON VIDEO GAME COMPANY WEBSITES.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
INTELLECTUAL PROPERTY PROTECTION AND SECURITY - PROTECTS INTELLECTUAL PROPERTY RIGHTS OF MEMBER COMPANIES BY ESTABLISHING A NUMBER OF ENFORCEMENT PROGRAMS AIMED AT COMBATING INTELLECTUAL PROPERTY INFRINGEMENTS.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
ADVERTISING REVIEW COUNCIL - ENSURES THAT ADVERTISING FOR INTERACTIVE ENTERTAINMENT SOFTWARE IS APPROPRIATE, RESPONSIBLE, TRUTHFUL, AND ACCURATE, PARTICULARLY WITH RESPECT TO CONTENT RATINGS.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses  
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
Yes
 
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
Click to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
99
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
99
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
13
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
 
No
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
 
No
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
 
No
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MICHAEL WILLIAMS601 MASSACHUSETTS AVENUE NW NO 300W   WASHINGTON,DC20001 (202) 223-2400
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) STANLEY PIERRE-LOUIS......................................................................
PRESIDENT & CEO
40.00
.................
1.00
    X       1,561,485 0 54,633
(2) PATRICIA VANCE......................................................................
PRESIDENT - ESRB
40.00
.................
 
      X     1,095,203 0 34,285
(3) GINA VETERE......................................................................
SVP & GENERAL COUNSEL
40.00
.................
 
    X       710,969 0 32,093
(4) ANA MOLINA......................................................................
CFO (TO 8/23)
40.00
.................
 
    X       608,000 0 25,057
(5) AUBREY QUINN......................................................................
SVP, COMMS & PUBLIC AFFAIRS
40.00
.................
 
      X     440,548 0 33,968
(6) MICHAEL LEWIS......................................................................
VP, IP PROTECTION & SECURITY
40.00
.................
 
        X   374,598 0 30,025
(7) TARA RYAN......................................................................
VP, STATE GOV AFFAIRS (TO 10/23)
40.00
.................
 
        X   340,529 0 27,411
(8) MICHAEL WARNECKE......................................................................
CHIEF COUNSEL, IP & LEGAL (TO 11/23)
40.00
.................
 
        X   303,986 0 21,036
(9) MELISSA FOXMAN......................................................................
VP, FEDERAL GOVERNMENT AFFAIRS
40.00
.................
 
        X   266,028 0 32,776
(10) ANN CHAVEZ......................................................................
SENIOR DIRECTOR, GOVERNMENT AFFAIRS
40.00
.................
 
        X   255,559 0 13,961
(11) MICHAEL WILLIAMS......................................................................
CFO (FROM 9/23)
40.00
.................
1.00
    X       107,500 0 0
(12) DAVID HADDAD......................................................................
CHAIRMAN
1.00
.................
 
X   X       0 0 0
(13) DOUGLAS BOWSER......................................................................
VICE CHAIRMAN
1.00
.................
 
X   X       0 0 0
(14) JEB BOATMAN......................................................................
BOARD MEMBER (TO 10/23)
1.00
.................
 
X           0 0 0
(15) SARAH BOND......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(16) LAURENT DETOC......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(17) JOHN HEINECKE......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) YUTA KOSE........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(19) OWEN MAHONEY........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(20) PHILIP ROSENBERG........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(21) JACOB SCHATZ........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(22) YOSHIDA SHINICHI........................................................................
BOARD MEMBER (FROM 8/23)
1.00
.......................  
X           0 0 0
(23) SEAN SHOPTAW........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(24) ADAM SUSSMAN........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(25) HIRO TACHIBANA........................................................................
BOARD MEMBER (TO 8/23)
1.00
.......................  
X           0 0 0
(26) STRAUSS ZELNICK........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0








1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 6,064,405 0 305,245
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 40
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
CURLEY COMPANY

919 18TH ST NW STE 200
WASHINGTON,DC20006
OUTSOURCED PUBLIC RELATIONS 568,561
OPSEC ONLINE LLC

1857 COLONIAL VILLAGE LN
LANCASTER,PA17601
WEB MONITORING 415,529
COVINGTON & BURLING LLP

ONE CITY CENTER 850 TENTH ST NW
WASHINGTON,DC20001
LEGAL COUNSELING 301,339
OPTIMAL NETWORKS

15201 DIAMONDBACK DR 220
ROCKVILLE,MD20850
IT SUPPORT 278,981
VENABLE LLP

600 MASSACHUSETTS AVE NW
WASHINGTON,DC20001
LEGAL COUNSELING 233,976
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 34
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f.......  
 Program Service RevenueAmt Business Code
2a MEMBER DUES 900099 25,552,294 25,552,294    
b RATING FEES 900099 7,288,000 7,288,000    
c PRIVACY ONLINE 900099 970,814 970,814    
d AD REVIEW COUNCIL 900099 95,000 95,000    
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 33,906,108
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 1,823,700     1,823,700
4 Income from investment of tax-exempt bond proceeds        
5 Royalties........... 424,758 424,758    
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 3,683,335  
b Less: cost or other basis and sales expenses 7b 3,551,182 133,383
c Gain or (loss) 7c 132,153 -133,383
d Net gain or (loss)......... -1,230     -1,230
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......  
12 Total revenue. See instructions..... 36,153,336 34,330,866 0 1,822,470
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 261,000  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 409,060  
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 4,430,515      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 10,426,397      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 603,207      
9 Other employee benefits ....... 1,618,787      
10 Payroll taxes ........... 877,924      
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 83,363      
c Accounting ........... 50,478      
d Lobbying ........... 2,053,660      
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 103,920      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)        
12 Advertising and promotion .... 447,110      
13 Office expenses ....... 670,760      
14 Information technology ...... 684,636      
15 Royalties ..        
16 Occupancy ........... 2,065,997      
17 Travel ............ 323,834      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 4,437      
20 Interest ...........        
21 Payments to affiliates ....... 168,915      
22 Depreciation, depletion, and amortization .. 421,719      
23 Insurance ... 127,102      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PUBLIC AFFAIRS/ADVOCACY 2,394,341      
b POLICY AND REGULATORY 2,042,033      
c IP SECURITY & PROTECTIO 1,834,463      
d COMMUNICATIONS/RESEARCH 1,713,220      
e All other expenses 1,085,402      
25 Total functional expenses. Add lines 1 through 24e 34,902,280      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,500 1 2,500
2 Savings and temporary cash investments ......... 13,730,824 2 15,149,346
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 2,859,681 4 1,826,262
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 273,160 9 571,172
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 6,976,749
b Less: accumulated depreciation 10b 4,954,611 1,508,854 10c 2,022,138
11 Investments—publicly traded securities . 21,987,259 11 24,175,973
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 7,732,642 15 11,844,576
16 Total assets. Add lines 1 through 15 (must equal line 33)... 48,093,920 16 55,591,967
Liabilities 17 Accounts payable and accrued expenses ..... 5,263,606 17 6,653,710
18 Grants payable ...   18  
19 Deferred revenue ......... 1,150,802 19 994,251
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 9,772,202 25 13,507,981
26 Total liabilities. Add lines 17 through 25.. 16,186,610 26 21,155,942
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 31,907,310 27 34,436,025
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 31,907,310 32 34,436,025
33 Total liabilities and net assets/fund balances ........ 48,093,920 33 55,591,967
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
36,153,336
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
34,902,280
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
1,251,056
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
31,907,310
5
Net unrealized gains (losses) on investments ...............
5
1,300,992
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-23,333
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
34,436,025
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
Employer identification number

13-3768378
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$ 504,579
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$ 477,600
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$ 477,600
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
(1) ESA PAC
 
601 MASSACHUSETTS AVE NW STE 300W
WASHINGTON,DC20001
35-2311756   11,581
(2) DEMOCRATIC ASSEMBLY CAMP COMM HSKPG ACCT
 
107 WASHINGTON AVE STE 1LL
ALBANY,NY12210
15,000  
(3) DEMOCRATIC SENATE CAMP COMM HSKPG ACCT
 
111 WASHIGNTON AVE STE 409
ALBANY,NY12210
15,000  
(4) NEW YORK STATE DEMOCRATIC COMMITTEE
 
64 BEAVER ST 210
NEW YORK,NY10004
15,000  
(5) REAL RESULTS FOR PA
 
600 PENNSYLVANIA AVE SE NUM 15845
WASHINGTON,DC20003
12,500  
(6) REPUBLICAN STATE LEGISLATIVE COMMITTEE
 
1201 F ST NW STE 675
WASHINGTON,DC20004
12,500  
(7) BAY AREA LEGISLATIVE LEADERS PAC
 
248 3RD ST 437
OAKLAND,CA94607
10,000  
(8) FLORIDA REPUBLICAN SENATORIAL CAMPAIGN
 
2640-A MITCHAM DR
TALLAHASSEE,FL32308
10,000  
(9) FOUNDATION FOR CALIFORNIAS TECH AND INNOV
 
777 S FIGUEROA ST STE 4050
LOS ANGELES,CA90017
10,000  
(10) REPUBLICAN PARTY OF FLORIDA
 
420 E JEFFERSON ST
TALLAHASSEE,FL32301
10,000  
(11) SENATE REPUBLICAN CC - HSKPG ACCT
 
PO BOX 7229
ALBANY,NY12224
6,000  
(12) ANNA CABALLERO FOR STATE TREASURER 2026
 
921 11TH ST STE 904
SACRAMENTO,CA95814
5,500  
(13) BLANCA RUBIO FOR ASSEMBLY 2024
 
921 11TH ST STE 904
SACRAMENTO,CA95814
5,500  
(14) BUFFY WICKS FOR ASSEMBLY 2024
 
1414 K ST STE 250
SACRAMENTO,CA95814
5,500  
(15) CECILIA AGUIAR CURRY FOR ASSEMBLY 2024
 
1414 K ST STE 250
SACRAMENTO,CA95814
5,500  
(16) COLONEL(RET) TOM UMBERG BALLOT MEASURE
 
1700 TRIBUTE RD STE 201
SACRAMENTO,CA95815
5,500  
(17) JESSE GABRIEL FOR ASSEMBLY 2024
 
1414 K ST STE 250
SACRAMENTO,CA95814
5,500  
(18) MIKE MCGUIRE FOR INSURANCE COMMISSIONER
 
921 11TH ST STE 904
SACRAMENTO,CA95814
5,500  
(19) NEWMAN FOR SENATE 2024
 
1400 HARBOR BLVD STE 110
FULLERTON,CA92895
5,500  
(20) ROBERT RIVAS FOR ASSEMBLY 2024
 
1017 L ST PMB 292
SACRAMENTO,CA95814
5,500  
(21) ROBERT RIVAS FOR ASSEMBLY 2024
 
1017 L ST PMB 292
SACRAMENTO,CA95814
5,500  
(22) UTAH REPUBLICAN SENATE CAMPAIGN COMMITTEE
 
PO BOX 1949
LAYTON,UT84041
5,500  
(23) FRIENDS OF DON HARMON
 
814 N ELMWOOD AVE
OAK PARK,IL60302
5,000  
(24) SEAN REYES FOR ATTORNEY GENERAL
 
370 EAST SOUTH TEMPLE STE 580
SALT LAKE CITY,UT84111
5,000  
(25) SEAN REYES FOR ATTORNEY GENERAL
 
370 EAST SOUTH TEMPLE STE 580
SALT LAKE CITY,UT84111
5,000  
(26) MARK MULLET FOR SENATE
 
3129 NE HARRISON ST
ISSAQUAH,WA98029
4,800  
(27) UTAH HOUSE REPUBLICAN ELECTION COMMITTEE
 
420 E SOUTH TEMPLE STE 390
SALT LAKE CITY,UT84111
4,250  
(28) BILL DODD FOR LT GOVERNOR 2026
 
1017 L ST 106
SACRAMENTO,CA95814
4,000  
(29) BRIAN JONES FOR LT GOVERNOR 2026
 
PO BOX 730
HILMAR,CA95324
4,000  
(30) DEMOCRATIC SENATE CAMP COMM HSKPG ACCT
 
111 WASHIGNTON AVE STE 409
ALBANY,NY12210
4,000  
(31) FRIENDS OF JOHN CURRAN
 
5926 GRAND AVE
DOWNERS GROVE,IL60516
4,000  
(32) MCCOMBIE FOR ILLINOIS
 
1548 BOND ST STE 105
NAPERVILLE,IL60563
4,000  
(33) THE PEOPLE FOR EMANUAL CHRIS WELCH
 
10055 W ROOSEVELT RD STE D
WESTCHESTER,IL60154
4,000  
(34) ANGELIQUE ASHBY FOR SENATE 2026
 
1017 L ST 794
SACRAMENTO,CA95814
3,000  
(35) COMMITTEE TO ELECT STUART ADAMS
 
3271 E 1875 N
LAYTON,UT84040
3,000  
(36) DEMOCRATIC ASSEMBLY CAMP COMM HSKPG ACCT
 
107 WASHINGTON AVE STE 1LL
ALBANY,NY12210
3,000  
(37) FRIENDS OF BILL CUNNINGHAM
 
10037 S BELL AVE
CHICAGO,IL60643
3,000  
(38) FRIENDS OF ROBERT MARTWICK
 
PO BOX 64298
CHICAGO,IL60664
3,000  
(39) CITIZENS FOR BUILDING FLORIDA'S FUTURE
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(40) COMMITTEE TO ELECT PHILIP DEVILLIER
 
PO BOX 409
EUNICE,LA70535
2,500  
(41) COMMITTEE TO PROTECT FLORIDA
 
PO BOX 10205
TALLAHASSEE,FL32302
2,500  
(42) CONSTITUENT PRIORITIES
 
2055 NW DIAMOND CREEK WAY
JENSEN BEACH,FL34957
2,500  
(43) FLORIDA DEMOCRATIC LEGISLATIVE CAMPAIGN C
 
PO BOX 1701
TALLAHASSEE,FL32302
2,500  
(44) FLORIDA DEMOCRATIC PARTY
 
201 SOUTH MONROE ST STE 300
TALLAHASSEE,FL32301
2,500  
(45) FRANKLIN J FOIL CAMPAIGN COMMITTEE
 
PO BOX 4288
BATON ROUGE,LA70821
2,500  
(46) FRIENDS OF CAMERON HENRY
 
PO BOX 23173
JEFFERSON,LA70183
2,500  
(47) FRIENDS OF COREY SIMON
 
2640-A MITCHAM DR
TALLAHASSEE,FL32308
2,500  
(48) FRIENDS OF DANA TRABULSY
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(49) FRIENDS OF JENNIFER CANADY
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(50) FRIENDS OF JONATHAN MARTIN
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(51) FRIENDS OF RANDY FINE
 
ONE INDEPENDENT DR STE 1300
JACKSONVILLE,FL32202
2,500  
(52) HEARTLAND PROSPERITY
 
PO BOX 20252
ST PETERSBURG,FL33742
2,500  
(53) JOHN SNYDER FOR FLORIDA
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(54) KEEP FLORIDA MOVING FORWARD
 
115 EAST PARK AVE STE 1
TALLAHASSEE,FL32301
2,500  
(55) LIVING LIFE WITH PURPOSE
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(56) PANHANDLE PROSPERITY
 
PO BOX 11192
TALLAHASSEE,FL32302
2,500  
(57) PEOPLE ABOVE POLITICS
 
2100 SALZEDO ST STE 200
CORAL GABLES,FL33134
2,500  
(58) PROTECT OUR FLORIDA VALUES
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(59) QUIET PROFESSIONALS FL
 
1103 HAYS ST
TALLAHASSEE,FL32301
2,500  
(60) RETAIL MAINE PAC
 
45 MELVILLE ST 1
AUGUSTA,ME04330
01-0165117 2,500  
(61) TRUE FREEDOM PC
 
8142 NORTH UNIVERSITY DR
TAMARAC,FL33321
2,500  
(62) VOTE JULIE EMERSON
 
PO BOX 1139
CARENCRO,LA70520
2,500  
(63) WBJ LEADERSHIP COMMITTEE INC
 
PO BOX 767
JACKSON,GA30233
2,500  
(64) ALEX LEE FOR STATE ASSEMBLY 2024
 
1017 L ST 360
SACRAMENTO,CA95814
2,000  
(65) BEN ALLEN FOR TREASURER 2026
 
1017 L ST 794
SACRAMENTO,CA95814
2,000  
(66) BLANCA PACHECO FOR STATE ASSEMBLY 2024
 
1017 L ST PMB 292
SACRAMENTO,CA95814
2,000  
(67) CITIZENS FOR ADRIENNE JONES
 
17 W COURTLAND ST STE 210
BEL AIR,MD21014
52-2065770 2,000  
(68) CITIZENS FOR BILL FERGUSON
 
711 W 40TH ST STE 330
BALTIMORE,MD21211
27-2423021 2,000  
(69) COMMITTEE TO ELECT KARIANNE LISONBEE
 
PO BOX 160152
CLEARFIELD,UT84016
2,000  
(70) COMMITTEE TO ELECT KIRK CULLIMORE
 
12339 S 800 E STE 100
DRAPER,UT84020
2,000  
(71) COMMITTEE TO ELECT MIKE MCKELL
 
1444 E 1820 S
SPANISH FORK,UT84660
2,000  
(72) COTTIE PETRIE-NORRIS FOR ASSEMBLY 2024
 
1100 O ST STE 200
SACRAMENTO,CA95814
2,000  
(73) DAVID ALVAREZ FOR ASSEMBLY 2024
 
1017 L ST 903
SACRAMENTO,CA95814
2,000  
(74) FRIENDS OF EDGAR GONZALEZ JR
 
4140 S ARCHER AVE
CHICAGO,IL60632
2,000  
(75) GALLAGHER FOR ASSEMBLY 2024
 
4202 H ST
SACRAMENTO,CA95819
2,000  
(76) GIPSON FOR ASSEMBLY 2024
 
921 11TH ST STE 904
SACRAMENTO,CA95814
2,000  
(77) HOOVER FOR ASSEMBLY 2024
 
PO BOX 805
WILTON,CA95693
2,000  
(78) JOE PATTERSON FOR ASSEMBLY 2024
 
4202 H ST
SACRAMENTO,CA95819
2,000  
(79) MARC BERMAN FOR ASSEMBLY 2024
 
1414 K ST STE 250
SACRAMENTO,CA95814
2,000  
(80) MIKE FONG FOR STATE ASSEMBLY 2024
 
1017 L ST PMB 292
SACRAMENTO,CA95814
2,000  
(81) PAPAN FOR ASSEMBLY 2024
 
1414 K ST STE 250
SACRAMENTO,CA95814
2,000  
(82) REPUBLICAN ASSEMBLY CC - HOUSEKEEPING
 
315 STATE ST
ALBANY,NY12210
2,000  
(83) SUSAN RUBIO FOR SENATE 2026
 
1017 L ST 903
SACRAMENTO,CA95814
2,000  
(84) TASHA BOERNER FOR ASSEMBLY 2024
 
374 N COAST HWY 101 STE 2
ENCINITAS,CA95814
2,000  
(85) VALENCIA FOR STATE ASSEMBLY 2024
 
1017 L ST PMB 292
SACRAMENTO,CA95814
2,000  
(86) WALLIS FOR ASSEMBLY 2024
 
921 11TH ST STE 701
SACRAMENTO,CA95814
2,000  
(87) WES MOORE FOR MARYLAND
 
PO BOX 50123
BALTIMORE,MD21211
2,000  
(88) COMMITTEE TO ELECT HOUSTON GAINES
 
PO BOX 1203
ATHENS,GA30603
1,500  
(89) ELECTION FUND OF CRAIG J COUGHLIN
 
438 HOFFMAN STATION RD
MONROW,NJ08831
1,500  
(90) SCUTARI FOR SENATE
 
12 CELLAR AVE
CLARK,NJ07066
1,500  
(91) SENATE REPUBLICAN CAMPAIGN COMMITTEE
 
PO BOX 7229
ALBANY,NY12224
1,500  
(92) TENNESSEE SENATE DEMOCRAT CAUCUS
 
PO BOX 198822
NASHVILLE,TN37219
1,500  
(93) TENNESSEE SENATE REPUBLICAN CAUCUS
 
PO BOX 331983
NASHVILLE,TN37203
1,500  
(94) FRIENDS OF ANDY BILLIG
 
PO BOX 145
SPOKANE,WA99210
1,200  
(95) FRIENDS OF DREW STOKESBARY
 
PO BOX 92
AUBURN,WA98071
1,200  
(96) FRIENDS OF LAURIE JINKINS
 
PO BOX 2032
TACOMA,WA98401
1,200  
(97) HOUSE DEMOCRATIC CAMPAIGN COMMITTEE
 
4130 1ST AVE SOUTH STE D
SEATTLE,WA98134
1,200  
(98) HOUSE REPUBLICAN ORGANIZATIONAL COMMITTEE
 
PO BOX 7222
OLYMPIA,WA98507
1,200  
(99) JOHN BRAUN FOR STATE SENATE
 
PO BOX 234
CHEHALIS,WA98532
1,200  
(100) SENATE REPUBLICAN CAMPAIGN COMMITTEE
 
PO BOX 7229
ALBANY,NY12224
1,200  
(101) WASHINGTON SENATE DEMOCRATIC CAMPAIGN
 
5628 AIRPORT WAY SOUTH STE 108
SEATTLE,WA98108
1,200  
(102) ADAMS LEADERSHIP PAC
 
PO BOX 1949
LAYTON,UT84014
1,000  
(103) ALBERS FOR SENATE
 
530 JUNCTION POINT
ROSWELL,GA30075
1,000  
(104) AMY WALEN FOR STATE HOUSE
 
PO BOX 853
REDMOND,WA98073
1,000  
(105) ANTHONY BUCCO FOR SENATE
 
38 LAKEWOOD DR
DENVILLE,NJ07834
1,000  
(106) CAMPAIGN TO ELECT MICHAEL RHETT
 
PO BOX 777
MARIETTA,GA30061
1,000  
(107) CITIZENS FOR STEVE BERGQUIST
 
PO BOX 2050
RENTON,WA98059
1,000  
(108) COMMITTEE TO ELECT CT WILSON
 
PO BOX 618
BRYANS,MD20616
82-3030072 1,000  
(109) COMMITTEE TO ELECT DAVID HINKINS
 
PO BOX 485
ORANGEVILLE,UT84537
1,000  
(110) COMMITTEE TO ELECT JACQUELIN MAYCUMBER
 
PO BOX 945
REPUBLIC,WA99166
1,000  
(111) COMMITTEE TO ELECT JIM DUNNIGAN
 
3105 W 5400 S STE 6
TAYLORSVILLE,UT84129
1,000  
(112) COMMITTEE TO ELECT JOHN LOVICK
 
2403 157TH PLACE SE
MILL CREEK,WA98012
1,000  
(113) COMMITTEE TO ELECT M TERESA RUIZ
 
12 NORTH STATE ROUTE 17 STE 320
PARAMUS,NJ08652
1,000  
(114) COMMITTEE TO ELECT MATT BOEHNKE
 
6855 W CLEARWATER AVE STE 101 BOX 1
KENNEWICK,WA99336
1,000  
(115) COMMITTEE TO ELECT TODD WEILER
 
1248 W 1900 S
WOODS CROSS,UT84087
1,000  
(116) COMMITTEE TO RE-ELECT RON STEPHENS
 
45 COVE DR
SAVANNAH,GA31419
1,000  
(117) COMMITTEE TO RE-ELECT SENATOR CURTIS KING
 
PO BOX 10025
YAKIMA,WA98909
1,000  
(118) DEEDS FOR STATE SENATE
 
PO BOX 5462
CHARLOTTESVILLE,VA22905
1,000  
(119) EBBIN FOR VIRGINIA
 
PO BOX 26415
ALEXANDRIA,VA22313
1,000  
(120) ELECT JESSE SALOMON
 
PO BOX 77295
SEATTLE,WA98177
1,000  
(121) FRIENDS FOR CINDY RYU
 
PO BOX 33548
SEATTLE,WA98133
1,000  
(122) FRIENDS FOR KATHY HOCHUL
 
PO BOX 1463
NEW YORK,NY10021
1,000  
(123) FRIENDS OF ANDREW BARKIS
 
PO BOX 8728
LACEY,WA98509
1,000  
(124) FRIENDS OF ANN RIVERS
 
PO BOX 957
LA CENTER,WA98629
1,000  
(125) FRIENDS OF DAVID BULOVA
 
PO BOX 106
FAIRFAX STATION,VA22039
1,000  
(126) FRIENDS OF DEREK STANFORD
 
PO BOX 2041
BOTHELL,WA98041
1,000  
(127) FRIENDS OF DON SCOTT
 
355 CRAWFORD ST STE 704
PORTSMOUTH,VA23704
1,000  
(128) FRIENDS OF JAIME ANDRADE JR
 
PO BOX 18380
CHICAGO,IL60618
1,000  
(129) FRIENDS OF JEFF KEICHER
 
PO BOX 477
SYCAMORE,IL60178
1,000  
(130) FRIENDS OF JOE FITZGIBBON
 
PO BOX 66235
BURIEN,WA98166
1,000  
(131) FRIENDS OF KAREN KEISER
 
PO BOX 13290
DES MOINES,WA98198
1,000  
(132) FRIENDS OF LISA WELLMAN
 
PO BOX 1725
MERCER ISLAND,WA98040
1,000  
(133) FRIENDS OF MANKA
 
PO BOX 2467
REDMOND,WA98073
1,000  
(134) FRIENDS OF MONTY MASON
 
PO BOX 232
WILLIAMSBURG,VA23187
1,000  
(135) FRIENDS OF MY-LINH
 
11900 NE 1ST ST 300
BELLEVUE,WA98005
1,000  
(136) FRIENDS OF NOEL FRAME
 
PO BOX 99143
SEATTLE,WA98139
1,000  
(137) FRIENDS OF PAM BEIDLE
 
17 W CORTLAND ST STE 210
BEL AIR,MD21014
52-2076022 1,000  
(138) FRIENDS OF RAM
 
3849 W DEVON
CHICAGO,IL60659
1,000  
(139) FRIENDS OF RON MUZZALL
 
316 SE PIONEER WAY 116
OAK HARBOR,WA98277
1,000  
(140) FRIENDS OF RYAN SPAIN
 
PO BOX 1575
PEORIA,IL61655
1,000  
(141) FRIENDS TO ELECT KRISTINE REEVES
 
1815 SW CAMPUS DR 26332
FEDERAL WAY,WA98093
1,000  
(142) FRIENDS TO ELECT LYNDA WILSON
 
PO BOX 820568
VANCOUVER,WA98682
1,000  
(143) GILBERT FOR DELEGATE
 
PO BOX 309
WOODSTOCK,VA22664
1,000  
(144) GREENWALD FOR ASSEMBLY
 
2240-15 RT 70
CHERRY HILL,NJ08002
1,000  
(145) HECK FOR LT GOVERNOR
 
PO BOX 235
OLYMPIA,WA98507
1,000  
(146) JAY MORRIS CAMPAIGN
 
2705 OAK DR
MONROE,LA71201
1,000  
(147) JIL TRACY FOR STATE SENATE
 
331 N LAFAYETTE ST
MACOMB,IL61455
1,000  
(148) LOCKE FOR STATE SENATE
 
PO BOX 9048
HAMPTON,VA23670
1,000  
(149) MARTIN FOR GEORGIA
 
1560 SHADE TREE WAY
ALPHARETTA,GA30009
1,000  
(150) NAN FOR SENATE
 
16 LENOX POINT NE
ATLANTA,GA30324
1,000  
(151) NH SENATE DEMOCRATIC CAUCUS
 
105 NORTH STATE ST
CONCORD,NH03301
1,000  
(152) NH SENATE REPUBLICANS PAC
 
PO BOX 30
CONCORD,NH03302
1,000  
(153) PADDEN FOR SENATE
 
13021 E 9TH AVE
SPOKANE VALLEY,WA99216
1,000  
(154) PEOPLE FOR JOE NGUYEN
 
PO BOX 23037
SEATTLE,WA98102
1,000  
(155) PERRY DOZIER FOR STATE SENATE
 
PO BOX 3042
WALLA WALLA,WA99362
1,000  
(156) TENNESSEE HOUSE DEMOCRAT CAUCUS
 
PO BOX 19808216 ARCADE
NASHVILLE,TN37243
1,000  
(157) TENNESSEE HOUSE REPUBLICAN CAUCUS
 
PO BOX 812
PORTLAND,TN37148
1,000  
(158) VERMONT DEMOCRATIC PARTY HOUSE CAMPAIGN
 
PO BOX 1220
MONTPELIER,VT05601
1,000  
(159) VERMONT DEMOCRATIC PARTY SENATE CAMPAIGN
 
PO BOX 1220
MONTPELIER,VT05601
1,000  
(160) COMMITTEE TO ELECT DREW HANSEN
 
PO BOX 2140
POULSBO,WA98370
87-1198413 750  
(161) COMMITTEE TO ELECT NELSON ABBOTT
 
195 S PALISADE DR
OREM,UT84097
750  
(162) COMMITTEE TO ELECT TRAVIS COUTURE
 
PO BOX 460
ALLYN,WA98524
87-1198413 750  
(163) FRANKLIN COUNTY REPUBLICAN COMMITTEE
 
4668 ROUTE 36
FAIRFIELD,VT05455
750  
(164) FRIENDS OF CHRIS CORRY
 
PO BOX 1051
YAKIMA,WA98907
82-5239321 750  
(165) RUTLAND GOPAC
 
PO BOX 173
RUTLAND,VT05701
750  
(166) FRIENDS FOR BRIAN PETTYJOHN
 
PO BOX 616
GEORGETOWN,DE19947
600  
(167) FRIENDS OF NICOLE POORE
 
315 WHEATSHEAF DR
NEW CASTLE,DE19808
600  
(168) FRIENDS OF VALERIE LONGHURST
 
111 TUCKAHOE LN
BEAR,DE19701
600  
(169) SPIROS MANTZAVINOS FOR THE 7TH
 
124 WALLASEY RD
WILMINGTON,DE19808
600  
(170) TIM DUKES FOR STATE REPRESENTATIVE
 
4777 PHILLIPS LANDING RD
LAUREL,DE19956
600  
(171) WALSH FOR THE 9TH
 
2607 BELAIRE DR
WILMINGTON,DE19808
600  
(172) ALLISON TANT CAMPAIGN
 
6035 BOYNTON HOMESTEAD
TALLAHASSEE,FL32312
500  
(173) ANDREW FOR NY
 
725 70TH ST APT C1
BROOKLYN,NY11228
500  
(174) BALLARD FOR DELEGATE
 
PO BOX 431
PEARISBURG,VA24134
500  
(175) BLAKE MIGUEZ CAMPAIGN FUND
 
107 HWY 90 WEST
NEW IBERIA,LA70560
500  
(176) BRAMNICK FOR SENATE
 
14 KIMBALL CIR
WESTFIELD,NJ07090
500  
(177) CAMPAIGN TO ELECT PAUL HARRIS
 
1916 SE 130TH AVE
VANCOUVER,WA98683
500  
(178) CHRIS FOR WASHINGTON
 
PO BOX 1502
AUBURN,WA98071
500  
(179) CITIZENS FOR AL STIRPE
 
PO BOX 2275
SYRACUSE,NY13220
500  
(180) CITIZENS TO ELECT MIKE STEELE
 
PO BOX 1072
CHELAN,WA98816
500  
(181) COMMITTEE TO ELECT BRIAN CROSBY
 
PO BOX 655
LEXINGTON PARK,MD20653
82-1728327 500  
(182) COMMITTEE TO ELECT DREW MACEWEN
 
PO BOX 651
UNION,WA98592
500  
(183) COMMITTEE TO ELECT JASON KYLE
 
PO BOX 196
HUNTSVILLE,UT84317
500  
(184) COMMITTEE TO ELECT SHARON WYLIE
 
6400 NE HWY 99 STE G340
VANCOUVER,WA98665
500  
(185) COMMITTEE TO ELECT SKYLER RUDE
 
PO BOX 502
WALLA WALLA,WA99362
500  
(186) COONEY FOR NY
 
PO BOX 14575
ROCHESTER,NY14614
500  
(187) CRYAN FOR SENATE
 
30 EMILY AVE
VAUXHALL,NJ07088
500  
(188) EFO SENATOR PAUL SARLO
 
9 LINCOLN AVE
RUTHERFORD,NJ07070
500  
(189) EFO TROY E SINGLETON FOR NJ SENATE
 
907 MORGAN AVE
PALMYRA,NJ08065
500  
(190) ELECT MANNING
 
2301 E COUNTY RD 350 N
LOGANSPORT,IN46947
500  
(191) ELECTION FUND OF CONAWAY FOR ASSEMBLY
 
PO BOX 1964
BRICK,NY08723
500  
(192) ELECTION FUND OF JOSEPH F VITALE
 
PO BOX 1467
WOODBRIDGE,NJ07095
500  
(193) ELECTION FUND OF QUIJANO FOR ASSEMBLY
 
311 W HENRY ST
LINDEN,NJ07036
500  
(194) ELIANA PINTOR MARIN FOR ASSEMBLY
 
12 NORTH STATE ROUTE 17 STE 320
PARAMUS,NJ08652
500  
(195) FRIENDS OF AMANDA BATTEN
 
PO BOX 194
NORGE,VA23127
500  
(196) FRIENDS OF APRIL BERG
 
PO BOX 14893
MILL CREEK,WA98082
500  
(197) FRIENDS OF BENJIE E WIMBERLY
 
12 NORTH STATE ROUTE 17 STE 320
PARAMUS,NJ08652
500  
(198) FRIENDS OF CARRIE COYNER
 
9910 WAGNERS WAY
CHESTERFIELD,VA23832
500  
(199) FRIENDS OF CHARNIELE HERRING
 
PO BOX 11779
ALEXANDRIA,VA22312
500  
(200) FRIENDS OF CHRIS GILDON
 
1111 23RD AVE CT SW
PUYALLUP,WA98371
500  
(201) FRIENDS OF CYNDY JACOBSON
 
PO BOX 709
PUYALLUP,WA98371
500  
(202) FRIENDS OF DR TODD PILLION
 
102 COUORT ST NE STE 202
ABINGDON,VA24210
500  
(203) FRIENDS OF ERIC ROBERTSON
 
PO BOX 1561
SUMNER,WA98390
500  
(204) FRIENDS OF GHAZALA HASHMI
 
PO BOX 72923
RICHMOND,VA23235
500  
(205) FRIENDS OF HARRY BRONSON
 
PO BOX 18564
ROCHESTER,NY14618
500  
(206) FRIENDS OF HELENE WEINSTEIN
 
276 WOODLAWN AVE
ALBANY,NY12208
500  
(207) FRIENDS OF JAMAAL T BAILEY
 
80-22 254TH ST
GLEN OAKS,NY11004
500  
(208) FRIENDS OF JASON WHITE
 
1080 AUGUSTA DR
OXFORD,MS38655
47-3815153 500  
(209) FRIENDS OF JAVIER VALDEZ
 
PO BOX 25873
SEATTLE,WA98165
500  
(210) FRIENDS OF JEFFREY DINOWITZ
 
3107 KINGSBRIDGE AVE
BRONX,NY10463
500  
(211) FRIENDS OF JENNIFER BOYSKO
 
PO BOX 247
HERNDON,VA20172
500  
(212) FRIENDS OF KELLY CHAMBERS
 
1002 N MERIDIAN STE 100 PMB 207
PUYALLUP,WA98371
500  
(213) FRIENDS OF LAURIE SCHLEGEL
 
4805 KENT AVE
METAIRIE,LA70006
500  
(214) FRIENDS OF LISA CALLAN
 
PO BOX 2095
ISSAQUAH,WA98027
500  
(215) FRIENDS OF LIZ BROWN
 
5701 REED RD
FORT WAYNE,IN46835
500  
(216) FRIENDS OF MARI LEAVITT
 
PO BOX 65195
TACOMA,WA98466
500  
(217) FRIENDS OF MARK OBENSHAIN
 
PO BOX 555
HARRISONBURG,VA22803
500  
(218) FRIENDS OF MICHELLE MALDONADO
 
9108 CHURCH ST 102
MANASSAS,VA20108
500  
(219) FRIENDS OF MIKE GIANARIS
 
38-11 DITMARS BLVD 108
ASTORIA,NY11105
500  
(220) FRIENDS OF NILLY ROZIC
 
PO BOX 656642
FRESH MEADOWS,NY11365
500  
(221) FRIENDS OF PATTY KUDERER
 
PO BOX 1545
BELLEVUE,WA98009
500  
(222) FRIENDS OF ROGER GOODMAN
 
218 MAIN ST PMB 763
KIRKLAND,WA98033
500  
(223) FRIENDS OF TINA ORWALL
 
17837 1ST AVE SOUTH PMB 299
NORMANDY PARK,WA98148
500  
(224) FRIENDS OF VANDANA SLATTER
 
11900 NE 1ST ST STE 300
BELLEVUE,WA98005
500  
(225) FRIENDS TO ELECT GREG CHENEY
 
PO BOX 981
BRUSH PRARIE,WA98606
500  
(226) GOPAL FOR SENATE
 
162 BRD ST
HIGHTSTOWN,NJ08520
500  
(227) HACKNEY FOR THE 11TH
 
PO BOX 12066
SEATTLE,WA98102
500  
(228) HAYES FOR DELEGATE
 
732 EDEN WAY NORTH STE E 183
CHESAPEAKE,VA23320
500  
(229) JACKIE GLASS FOR DELEGATE
 
PO BOX 99071
NORFOLK,VA23509
500  
(230) JEAN-PAUL COUSSAN CAMPAIGN FUND
 
113 BERNICE AVE
LAFAYETTE,LA70503
500  
(231) JETER FOR INDIANA
 
27 S MAIN ST
FORTVILLE,IN46040
500  
(232) JOEY FILLINGANE CAMPAIGN FUND
 
8 WESTBROOK DR
SUMRALL,MS39482
500  
(233) KEVIN HORAN CAMPAIGN FUND
 
1500 GATEWAY ST
GRENADA,MS38901
500  
(234) KEVIN WATERS FOR STATE HOUSE
 
401 MAPLE WAY
STEVENSON,WA98648
500  
(235) KILGORE FOR DELEGATE
 
PO BOX 669
GATE CITY,VA24251
500  
(236) LARRY SELDERS CAMPAIGN FUND
 
705 MYRTLE AVE
BATON ROUGE,LA70802
500  
(237) LEFTWICH FOR DELEGATE
 
308 CEDAR LAKES DR 3RD FL
CHESAPEAKE,VA23322
500  
(238) MARCUS BRYANT CAMPAIGN FUND
 
PO BOX 364 ST
MARTINVILLE,LA70582
500  
(239) MCDONALD FOR ASSEMBLY
 
P O BOX 7208
ALBANY,NY12224
500  
(240) MCPIKE FOR SENATE
 
PO BOX 2819
WOODBRIDGE,VA22195
500  
(241) MICHAEL ECHOLS CAMPAIGN
 
1800 RIVERSIDE DR
MONROE,LA71201
500  
(242) MICHELLE DOWNEY CALDIER FOR STATE REP
 
PO BOX 1710
PORT ORCHARD,WA98366
500  
(243) MIKE CHAPMAN FOR STATE REPRESENTATIVE
 
1321 S LAUREL ST
PORT ANGELES,WA98362
500  
(244) NANCY MUNOZ FOR ASSEMBLY
 
14 12TH AVE
SEASIDE PARK,NJ08752
500  
(245) NED THOMSON FOR ASSEMBLY
 
PO BOX 408
BAYVILLE,NJ08721
500  
(246) NEIL RISER CAMPAIGN FUND
 
PO BOX 117
COLUMBIA,LA71418
500  
(247) NELLIE POU FOR ASSEMBLY
 
PO BOX 2696
PATERSON,NJ07509
500  
(248) NIKKI TORRES FOR STATE SENATE
 
5426 N RD 68 STE D BOX 220
PASCO,WA99301
500  
(249) O'SCANLON FOR ASSEMBLY
 
PO BOX 408
BAYVILLE,NJ08721
500  
(250) PAULA DAVIS CAMPAIGN FUND
 
7515 JEFFERSON HWY 45
BATON ROUGE,LA70806
500  
(251) RACC - HSKPG ACCT
 
315 STATE ST
ALBANY,NY12210
500  
(252) RAJ MUKHERJI FOR SENATE
 
PO BOX 1
JERSEY CITY,NJ07303
500  
(253) RIP SULLIVAN FOR DELEGATE
 
PO BOX 50753
ARLINGTON,VA22205
500  
(254) ROUSE FOR SENATE
 
PO BOX 2864
VIRGINIA BEACH,VA23450
500  
(255) SHELLEY KLOBA FOR STATE HOUSE
 
PO BOX 2991
KIRKLAND,WA98083
500  
(256) SHELLY FOR STATE
 
PO BOX 37
ADDY,WA99101
500  
(257) SUROVELL FOR STATE SENATE
 
PO BOX 289
MOUNT VERNON,VA22121
500  
(258) THE FRIENDS OF MELANIE MORGAN
 
PO BOX 39063
LAKEWOOD,WA98496
500  
(259) TULLY FOR ASSEMBLY
 
12 NORTH STATE ROUTE 17 STE 320
PARAMUS,NJ08652
500  
(260) WALKER FOR INDIANA
 
6919 ROYAL OAKLAND DR
INDIANAPOLIS,IN46236
500  
(261) WILLETT FOR DELEATE
 
PO BOX 29428
HENRICO,VA23242
500  
(262) FRIENDS OF KEVIN HENSLEY
 
212 CAMERTON LN
TOWNSEND,DE19734
300  
(263) FRIENDS OF WILLIAM BUSH
 
672 RAVEN CIR
CAMDEN,DE19934
300  
(264) CITIZENS FOR ANTONIO HAYES
 
1215 E FORT AVE 106
BALTIMORE,MD21230
250  
(265) CITIZENS FOR BRIAN FELDMAN
 
PO BOX 34408
BETHESDA,MD20827
52-2344445 250  
(266) COMMITTEE TO ELECT DAWN GILE
 
PO BOX 1362
SEVERNA PARK,MD21146
250  
(267) ELECT ARTHUR ELLIS
 
1215 E FORT AVE STE 106
BALTIMORE,MD21230
250  
(268) FRIENDS OF ALONZO WASHINGTON
 
PO BOX 355
HYATTSVILLE,MD20781
250  
(269) FRIENDS OF BEN KRAMER
 
704 CLOVERLY ST
SILVER SPRING,MD20905
20-4474811 250  
(270) FRIENDS OF CHRISTOPHER ADAMS
 
7614 LONGFIELD DR
HEBRON,MD21830
46-3906529 250  
(271) FRIENDS OF JOHNNY MAUTZ
 
PO BOX 33
ST MICHAELS,MD21663
46-3541404 250  
(272) FRIENDS OF JUSTIN READY
 
PO BOX 402
WESTMINSTER,MD21158
42-6651234 250  
(273) FRIENDS OF KATHY KLAUSMEIER
 
17 W CORTLAND ST STE 210
BEL AIR,MD21014
52-1814219 250  
(274) FRIENDS OF STEVE HERSHEY
 
104 WYE VIEW RD
QUEENSTOWN,MD21658
250  
(275) DARIUS BROWN FOR STATE SENATE
 
PO BOX 246
WILMINGTON,DE19899
200  
(276) CITIZENS FOR KRIS VALDERRAMA
 
PO BOX 1165
FORT WASHINGTON,MD20749
47-5063099 125  
(277) CITIZENS TO ELECT SETH HOWARD
 
PO BOX 272
CHURCHTON,MD20733
125  
(278) FRASER FOR 15
 
19922 CRYSTAL ROCK DR
GERMANTOWN,MD20874
125  
(279) FRIENDS OF ANDREA HARRISON
 
17 W CORTLAND ST STE 210
BEL AIR,MD21014
125  
(280) FRIENDS OF LILY QI
 
9710 TRAVILLE GATEWAY DR 148
ROCKVILLE,MD20850
125  
(281) FRIENDS OF PAMELA QUEEN
 
17340 BLOSSOM VIEW DR
OLNEY,MD20832
81-4137978 125  
(282) FRIENDS OF LISA WELLMAN
 
PO BOX 1725
MERCER ISLAND,WA98040
-100  
(283) WASHINGTON RETAIL ASSOCIATION
 
PO BOX 2227
OLYMPIA,WA98507
-100  
(284) COMMITTEE TO ELECT MATT BOEHNKE
 
6855 W CLEARWATER AVE STE 101 BOX 1
KENNEWICK,WA99336
-500  
(285) FRIENDS OF JEREMY COONEY
 
4 RUSTIC PINES
PITTSFORD,NY14534
-500  
(286) FRIENDS OF KELLY CHAMBERS
 
1002 N MERIDIAN STE 100 PMB 207
PUYALLUP,WA98371
-500  
(287) SAM WATSON FOR STATE HOUSE
 
PO BOX 3914
MOULTRIE,GA31776
-500  
(288) COMMITTEE TO ELECT JAMES BEVERLY
 
635 PIO NONO AVE
MACON,GA31204
-1,000  
(289) COMMITTEE TO RE-ELECT GLORIA BUTLER
 
6241 SOUTHLAND TRACE
STONE MOUNTAIN,GA30057
-1,000  
(290) FRIENDS OF ANDY BILLIG
 
PO BOX 145
SPOKANE,WA99210
-1,000  
(291) PEOPLE FOR CHRISTINE ROLFES
 
PMB 118 19689 7TH AVE NE
POULSBO,WA98370
-1,250  
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2022

Schedule C (Form 990) 2022
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e))
 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))
 
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2022


Schedule C (Form 990) 2022
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
No
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
Yes
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
22,552,294
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
5,410,959
b
Carryover from last year ............................................................................................................
2b
-240,742
c
Total ...........................................................................................................................................
2c
5,170,217
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
5,412,551
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
-242,334
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
PART I-A, LINE 1: ADMINISTRATIVE EXPENSES PAID ON BEHALF OF AFFILIATED POLITICAL ACTION COMMITTEE.
Schedule C (Form 990) 2022


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
Employer identification number

13-3768378
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ...
         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   2,462,225 1,284,259 1,177,966
d Equipment ....   4,286,311 3,442,139 844,172
e Other .....   228,213 228,213 0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 2,022,138
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)ROU ASSETS - OPERATING LEASES 11,224,149
(2)DEPOSITS 620,427
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 11,844,576
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
LEASE LIABILITY - OPERATING LEASES 13,353,028
DUE TO RELATED FOUNDATION 154,953







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 13,507,981
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: THERE ARE NO TAX POSITIONS HELD BY ESA THAT ARE CONSIDERED TO BE UNCERTAIN AS OF MARCH 31, 2024.
Schedule D (Form 990) 2022


Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
Employer identification number

13-3768378
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
NORTH AMERICA 0 0 PROGRAM SERVICES LEGAL & CONTENT PROTECTION 558,000
EUROPE 0 0 PROGRAM SERVICES; GRANTMAKING LEGAL & CONTENT PROTECTION 528,000
SOUTH AMERICA 0 0 PROGRAM SERVICES LEGAL & CONTENT PROTECTION 357,000
SOUTH ASIA 0 0 PROGRAM SERVICES LEGAL & CONTENT PROTECTION 42,000
EAST ASIA 0 0 PROGRAM SERVICES LEGAL & CONTENT PROTECTION 12,000
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total .... 0 0 1,497,000
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 0 1,497,000
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
NORTH AMERICA TRADE ASSOCIATION SUPPORT 409,060 WIRE TRANSFER 0    
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
0
3 Enter total number of other organizations or entities .......................MediumBullet
1
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: THE ASSOCIATION MONITORS THE GRANT BY HAVING A SEAT ON THE RECIPIENT ORGANIZATION'S BOARD OF DIRECTORS AND THE ASSOCIATION'S CHIEF FINANCIAL OFFICER REVIEWS THE RECIPIENT ORGANIZATION'S FINANCIALS QUARTERLY TO APPROVE ADDITIONAL GRANT MONEY BEING SENT.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2023
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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
Employer identification number
13-3768378
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) AG ALLIANCE
5050 LAGUNA BLVD STE 112-323
ELK GROVE,CA95758
68-0250561 501(C)(3) 75,000 0     SPONSORSHIP
(2) CONGRESSIONAL HISPANIC CAUCUS INSTITUTE
1128 16TH ST NW
WASHINGTON,DC20036
52-1114225 501(C)(3) 40,000 0     GENERAL SUPPORT
(3) NCSL FOUNDATION FOR STATE LEGISLATURES
7700 EAST FIRST PL
DENVER,CO80230
74-2232576 501(C)(3) 30,000 0     2024 PLATINUM SPONSOR
(4) AMERICANS FOR TAX REFORM
722 12TH ST NW FOURTH FL
WASHINGTON,DC20005
52-1403587 501(C)(4) 25,000 0     GENERAL SUPPORT
(5) THE CONGRESSIONAL AWARD FOUNDATION
PO BOX 77440
WASHINGTON,DC20013
52-1168592 501(C)(3) 25,000 0     GENERAL CONTRIBUTION
(6) CONGRESSIONAL BLACK CAUCUS FOUNDATION
1720 MASSACHUSETTS AVE NW
WASHINGTON,DC20036
52-1160561 501(C)(3) 25,000 0     ALC ISSUE FORUM MEMBER SESSION
(7) ASIAN PACIFIC AMERICAN INSTITUTE FOR CONGRESSIONAL STUDIES
1444 I ST NORTHWEST STE 700
WASHINGTON,DC20005
52-1917903 501(C)(3) 15,000 0     2024 APAICS GALA
(8) FEDERAL COMMUNICATIONS BAR ASSOCIATION FOUNDATION
1020 19TH ST NWSTE 325
WASHINGTON,DC20036
51-0334407 501(C)(3) 10,000 0     FOUNDATION COLLEGE SCHOLARSHIP CONTRIBUTION
(9) WOMEN'S HIGH-TECH COALITION
412 FIRST ST SE
WASHINGTON,DC20005
52-2296554 501(C)(3) 10,000 0     SPONSORSHIP
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
8
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
1
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2023

Schedule I (Form 990) 2023
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: RECIPIENTS ARE RESPONSIBLE FOR MANAGING THE DAY-TO-DAY OPERATIONS OF THEIR FUNDS WITH GUIDANCE FROM ESA AS NEEDED TO IDENTIFY POTENTIAL AREAS WHERE TECHNICAL ASSISTANCE MAY BE NECESSARY. GENERALLY, FUNDS ARE PROVIDED AS SPONSORSHIP OF A SPECIFIC EVENT, ATTENDED BY ESA PERSONNEL, TO ENSURE STANDARDS AND CONDITIONS OF THE ASSISTANCE ARE MET.
Schedule I (Form 990) 2023



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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
Employer identification number

13-3768378
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1STANLEY PIERRE-LOUIS
PRESIDENT & CEO
(i)

(ii)
1,156,485
-------------
0
405,000
-------------
0
0
-------------
0
40,465
-------------
0
14,168
-------------
0
1,616,118
-------------
0
0
-------------
0
2PATRICIA VANCE
PRESIDENT - ESRB
(i)

(ii)
695,203
-------------
0
400,000
-------------
0
0
-------------
0
19,800
-------------
0
14,485
-------------
0
1,129,488
-------------
0
0
-------------
0
3GINA VETERE
SVP & GENERAL COUNSEL
(i)

(ii)
554,519
-------------
0
156,450
-------------
0
0
-------------
0
19,800
-------------
0
12,293
-------------
0
743,062
-------------
0
0
-------------
0
4ANA MOLINA
CFO (TO 8/23)
(i)

(ii)
256,146
-------------
0
107,813
-------------
0
244,041
-------------
0
17,713
-------------
0
7,344
-------------
0
633,057
-------------
0
0
-------------
0
5AUBREY QUINN
SVP, COMMS & PUBLIC AFFAIRS
(i)

(ii)
400,548
-------------
0
40,000
-------------
0
0
-------------
0
19,800
-------------
0
14,168
-------------
0
474,516
-------------
0
0
-------------
0
6MICHAEL LEWIS
VP, IP PROTECTION & SECURITY
(i)

(ii)
313,598
-------------
0
61,000
-------------
0
0
-------------
0
16,957
-------------
0
13,068
-------------
0
404,623
-------------
0
0
-------------
0
7TARA RYAN
VP, STATE GOV AFFAIRS (TO 10/23)
(i)

(ii)
271,217
-------------
0
56,063
-------------
0
13,249
-------------
0
18,192
-------------
0
9,219
-------------
0
367,940
-------------
0
0
-------------
0
8MICHAEL WARNECKE
CHIEF COUNSEL, IP & LEGAL (TO 11/23)
(i)

(ii)
252,265
-------------
0
40,200
-------------
0
11,521
-------------
0
15,126
-------------
0
5,910
-------------
0
325,022
-------------
0
0
-------------
0
9MELISSA FOXMAN
VP, FEDERAL GOVERNMENT AFFAIRS
(i)

(ii)
225,663
-------------
0
40,365
-------------
0
0
-------------
0
15,634
-------------
0
17,142
-------------
0
298,804
-------------
0
0
-------------
0
10ANN CHAVEZ
SENIOR DIRECTOR, GOVERNMENT AFFAIRS
(i)

(ii)
222,409
-------------
0
33,150
-------------
0
0
-------------
0
8,556
-------------
0
5,405
-------------
0
269,520
-------------
0
0
-------------
0
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 4A ANA MOLINA RECEIVED SEVERANCE OF $228,397.
Schedule J (Form 990) 2023

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
Employer identification number

13-3768378
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS THREE CLASSES OF MEMBERS: CHARTER, FULL, AND INDIVIDUAL.
FORM 990, PART VI, SECTION A, LINE 7A CHARTER MEMBERS OF THE ASSOCIATION HAVE VOTING RIGHTS TO SELECT MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE PRESIDENT/CEO AND THE CFO PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 15A THE PESIDENT/CEO'S SALARY IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BASED ON A PERFORMANCE REVIEW, A REVIEW OF THE FINANCIAL CONDITION OF THE ASSOCIATION, AND A REVIEW OF THE PREVAILING TRADE ASSOCIATION COMPENSATION PRACTICES AS REPORTED BY INDEPENDENT PROVIDERS OF THIS INFORMATION. THE LAST COMPENSATION REVIEW FOR THE PRESIDENT/CEO WAS HELD IN JUNE 2024.
FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9: BAD DEBT -23,333.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
ENTERTAINMENT SOFTWARE ASSOCIATION
 
Employer identification number

13-3768378
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)ESA'S FOUNDATION
601 MASSACHUSETTS AVE NW SUITE 300W

WASHINGTON,DC20001
06-1582325
SUPPORTING POSITIVE PROGRAMS AND OPPORTUNITIES FOR AMERICA'S YOUTH. DE 501(C)(3) LINE 7 ESA
 
Yes
 












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) ESA'S FOUNDATION

B 165,000 FMV
(2) ESA'S FOUNDATION

Q 134,999 FMV




Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2023

Additional Data


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