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Frameline Inc

EIN 94-2775772 · San Francisco, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak35 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Frameline's mission is to change the world through the power of queer cinema. As a media arts nonprofit, Frameline's programs connect filmmakers and audiences in the San Francisco Bay Area and around the world. Frameline presents the San Francisco International LGBTQ Film Festival, the longest running, largest, and most widely recognized LGBTQ film exhibition event in the world. Established in 1981, Frameline Distribution serves an international audience of hundreds of thousands and is the leading educational distributor solely dedicated to LGBTQ film and video. Since 1990, nearly 200 films have been completed with assistance from the Frameline Completion Fund. Frameline Voices exhibits 100+ films featuring underrepresented constituents within the LGBTQ community and available for free via online streaming.

Income
$1.7 million
Spending
$2.1 million
Spent on programs
82%
Reserves
2.2 months of spending
Largest source of income
donations and private grants, 47%
Employees
20
Volunteers
400
Highest pay
$128,141, executive dir.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 35 out of 100. Higher than 7% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.2 months of spending.

  • Debt

    10 of 20

    It owes 31% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 28% of income.

  • Income trend

    0 of 15

    Income fell 31% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 17 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $1.8 million spent. ExhibitionThe San Francisco International LGBTQ+ Film Festival is the longest-running, largest and most widely recognized LGBT film exhibition event in the world. As a community event with an annual attendance of up to 60,000, the Festival is the most prominent and well-attended LGBTQ+ arts program in the world. Frameline also presents year-round exhibitions, including Frameline Encore, a film series highlighting diverse, socially relevant works. Year-round programs also include members-only sneak previews and special events, as well as special screenings and events featuring directors, actors and other queer media icons.
  2. DistributionFrameline Distribution is the only nonprofit distributor that solely caters to LGBTQ+ film. Our organization has over 250 award winning films and we have partnerships with universities, public libraries, film festivals, and community groups. Youth In Motion is a program that provides free LGBTQ+-themed films and curriculum resources to various educational institutions. Frameline Voices is our program that showcases diverse LGBTQ+ stories with an emphasis on films by and about people of color, transgender people, youth, and elders. Frameline has commissioned or partnered on 10 restorations of canonical queer films, revealing crisp details and deeply saturated colors as they were intended to be seen. Framelines restorations are available for theatrical bookings, exhibition and can be screened on streaming platforms.
  3. ARTIST DEVELOPMENTSince 1990, approximately 200 films and videos have been completed with assistance from the Frameline Completion Fund. Grants are awarded annually and provide much-needed support to filmmakers for their final editing and lab work. Once completed, these films often go on to receive international exposure. Submissions include documentary, educational, narrative, animation, and experimental projects about LGBTQ+ people and their communities.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1986.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.