This will be my last column for 2017, and I wanted it to help all the filmmakers that received new cameras for Christmas.
This column will cater to filmmakers that have a budget of a few hundred thousand or more rather than those that will be making movies from change found in their sofa.
Young filmmakers have asked me why I have an accountant, lawyer and nurse included in my credits at the end of my film. "Aren't they a luxury you can't afford?" or "wouldn't the money be better used someplace else?" My answer is always the same. I have learned from experience that these people are necessities and although you may look at them as not bringing anything to the screen they are very important to every film production.
If you are making a film with absolutely no money then it's hard to look or even act professional. This is especially true if you are a filmmaker over twenty-one, not living at home and have absolutely nothing to lose if someone is to sue you. Nothing to lose means nothing to protect. Shoot away and hope for the best. Now, for those of us who make films to show a profit for our investors, here are a few necessities besides the obvious ones we see on the screen.
1. Why do I need an Accountant?
If your budget is two hundred and fifty thousand or more there is a good chance you will be asking for state funded incentives. These states want an accounting. Not every expense is counted towards incentives (all states are different). States such as Louisiana, Georgia, New Mexico, Florida and even California (Although in CA they supply the accountant and you pay for him) you should have an accountant with an understanding of what the state wants and what you need in the way of accounting. Do you really want to be tied down with this additional task? Shouldn't you have peace of mind that someone is taking care of this for you?
Remember, not every accountant understands film incentives. It's good to look for one that does, interview him/her, look at the films they've worked on in the past and then negotiate a fee. By the hour? By a flat fee with a film credit at the end of the film? That will become part of your budget and when the time comes and you have to present paperwork to receive your incentive money you will be happy you decided to use a professional instead of a sister who took accounting in college.
Remember, for those of us that have an LLC or a corporation for the film project, an accountant is needed to file your taxes at the end of the year. They also keep an accounting of any money received from distribution and from that, a percentage would have to be paid to unions and your investors.
I let my father do my accounting on a film I did in 1997, entitled "Lycanthrope." He had an accounting background and incentives weren't being offered at that time. He just needed the formula for pension and welfare plus state and Federal Taxes to write the checks at the end of the week. He did a great job. Every dollar was accounted for and he even had a ledger which showed every detail. Who needs an accountant, right?
The State of Tennessee, California and Florida don't always see eye to eye on taxes. I received a letter from the Internal Revenue Service asking for thousands of dollars that I didn't have. The problem stemmed from some of my actors were flown in from Los Angeles, most of my crew was based in Florida and I made the film in Tennessee. They didn't cover that when my father took accounting in school and I only new the Florida Laws for my crew working in Florida. I had to hire an accountant to iron things out and the charge was more after the fact than it would have been if I had an accountant on board from the beginning.
Now that we have incentives there is even more of a reason not to skimp on using a professional to keep your accounting.
2. Why do I need a Lawyer?
If you make your film with a handshake that's commendable, but when your cameraman doesn't show up because he didn't have use of the car that day what are you going to do? You have a set full of volunteers and maybe even an actor or two that you paid, but no camera. You call him and you get an "I'm sorry, but something came up". What are you going to do? Send everybody home and whatever money you spent that day was spent for nothing.
Most, if not all, (good) Entertainment Lawyers have in their files generic contracts and agreements. These are standard texts that 'yes' you can find online. These agreements are used for locations, crew and you might even need a release form if you use an extra in a shot.
If you use a SAG/AFTRA contract, they are pre-printed but any profit sharing or out of the ordinary requests are not and should be handled by your attorney. This is just the obvious up front needs for an attorney. Once you've made your film you are going to want to sell it. Distributors are going to hand you a contract. You should have someone who knows what they are reading in the language it is written take a look at it. Plus, when a film gains any kind of success, people come out of the woodwork looking for their piece. Your attorney will protect you and if the film fails they can help show you how to protect your personal stuff.
I negotiated selling a few films from my film library about ten years ago. I made the deal but still needed an attorney to look over the contract and make sure our due diligence was performed for every title we sold. I had to make sure everyone involved in a percentage of the films signed off and accepted the rate negotiated. Then the attorney wrote the individual contracts which all became part of the library transaction. It helped me sleep at night.
Network with Entertainment Attorneys. They can charge you an hourly rate, by the film, or again a negotiated rate with a credit at the end of the film. In the long run, you need an attorney.
3. Why do I need a Set Nurse?
Take a look at your SAG/AFTRA contracts. Not just the addendum at the end of the contract for the Ultra Low or SAG Indie contracts but the pages you are required to follow in the main SAG/AFTRA contract. Set nurses are suggested during certain scenes and even a medical doctor is required on set for certain stunts. There are industry trained set nurses that can assist with day to day aches and pains. You don't want your leading lady unable to go on because of a headache. I had a scene one time where we were more worried about the shot and not the ant hill we set the camera on. Ant bites are easy to treat if you know what you are doing.
When your local SAG/AFTRA agent pays a surprise visit to the set (yes, they can do that) it's nice to know that your set has a craft service table and a set nurse and not one that doubles as both. Professionalism is an attitude but an appearance as well. Instill that attitude in everyone on your set and you will have a better film. You will be surprised how many times you use your nurses services as a director. Plus, if you are lucky enough to never have an incident on your set or behind the scenes they make great stand-ins for lighting. Nurses get bored too and sometimes will gladly help out if they aren't busy.
I shoot outdoors a lot and there's always a need to tend cuts, scrapes, bruises, and bug bites.
I hope I was able to enlighten some of you why Accountants, Lawyers and Nurses are professionals that should be included on your team.
Be safe this New Year's and bring a designated driver with you. I want your next film to be a hit and not an x-ray.
Happy New Year and I'll see you at the movies!
Bob
Bob Cook
Film Director
www.BCEntertainmentGroup.com
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