In The Strangest Of Places (ITSOP) is a compelling drama about a trans woman sex worker named Stella, who navigates the complexities of her identity and the defense mechanisms she uses to protect herself from harm.

The target audience for a movie about a trans woman who is a sex worker includes adults interested in social issues, gender studies, or human rights. It may appeal to viewers who appreciate films that explore complex characters and challenging life experiences, often encompassing themes like marginalization, resilience, and the human condition. This audience might also have an interest in advocacy or awareness regarding sex workers' rights and issues faced by marginalized communities. Additionally, those drawn to thought-provoking, character-driven narratives or independent cinema may find such a film engaging.

The total budget for ITSOP is $500,00. Once financed, the film will be eligible for the Local Oregon State Film Incentive Program (L-OPIF). Total rebates are estimated to reach 40% of the total production budget.

Equity Investors will receive an ownership stake in the film's profits and rights. Profit-sharing will be proportional to the equity invested. Certain cast and crew may be entitled to equity rights in exchange for services devoted to production, but total investor equity will never fall under 60% of ownership.

Crowdfunding Contributors will receive exclusive perks and merchandise based on their contribution level. Funds raised will primarily support marketing and distribution.

While low-budget films cannot ordinarily attract famous actors, our approach for casting is to employ well-known adult film entertainers in dramatic roles. This strategy enables us to leverage their star power and established public profiles for enhanced marketing and publicity of the film.

The production schedule for our film is planned to ensure a smooth workflow and a successful outcome. The initial phase, encompassing Pre-Production and Principal Photography, is estimated to take 8 to 12 months. This will be followed by 6 months dedicated to Post-Production, where the film will be edited, scored, and finalized. Marketing and promotional activities will be ongoing, with significant emphasis placed before and after the film's completion and premiere. As for the profit distribution is expected to commence post-release and will be a continuous process spanning several years, ensuring a sustained return on investment.

With a growing global awareness of LGBTQ+ rights and feminine expression, there is a significant demand for stories that shed light on the experiences and challenges faced by transgender individuals and sex workers. Such films can contribute to greater empathy, understanding, and acceptance, making it an opportune moment to create content that resonates with audiences seeking diverse and authentic narratives.

Description goes hereWe plan on getting widespread distribution by selling this film to a reputable independent film distributor. Our strategy for promoting and distributing the film capitalizes on the distinctive appeal of our project within the LGBTQ+ and Indie Film communities. We intend to directly engage these audiences through tailored marketing efforts, enhancing the film's visibility and establishing a meaningful connection with its content. Key to our approach is forging strong industry relationships, particularly with experienced executive producers. Their involvement, post-film completion, is crucial for the prestige they bring and the access they provide to major film festivals and the broader industry, which are essential for the film's success.

Description goes hereIf this movie doesn’t get the mainstream distribution and recognition we believe it deserves, the backup plan is to distribute it through the highest quality global adult distribution channels. While this movie is NOT an adult movie, the subject matter and potential casting decisions have interested a handful of executives in this space who are interested in promoting this to their diverse global audience. In conjunction with a release on streaming platforms such as Amazon Prime Video, this will put the movie in position to be seen by millions, perhaps tens of millions of people.

Investing in movies is typically risky, but our film qualifies for the Oregon Film Incentive Rebate. This means 40% of our total budget will be reimbursed within a year after production ends. Additionally, the IRS Section 181 tax deduction mitigates potential losses. Even in a worst-case scenario, most investors in this project would face a maximum loss of 16% of their investment.

What are the revenue projections and return on investment (ROI)?

The following projections consider public financial data from similar projects and calculations of tax deductions and the Oregon Film Incentive Rebate.

Best Case Scenario:

Successful Indie film distribution and festival recognition

$2 million in gross receipts + $200,000 rebate

$3.57 per every $1.00 invested

ROI = 357%

Potential Tax Savings = $.33 for every $ 1 invested

ROI (Post Tax Savings) = 390% + (depending on how the tax savings were invested)

Worst Case Scenario:

Limited recognition & Self Distribution

$20,000 in gross receipts (streaming revenue) + $200,000 Oregon state rebate

$0.51 income for every $1.00 invested

ROI = - 49%

Potential Tax Savings = $.33 for every $ 1 invested

ROI (Post Tax Savings) = - 16%

Our approach to maximizing the film's success hinges on three key components:

Leveraging the LGBTQ+ and Indie Film Communities: Recognizing the unique appeal of our film within these vibrant communities, we aim to tailor our distribution and marketing efforts to engage these audiences directly. This targeted approach will boost visibility among a highly relevant audience and foster a deeper connection with the film’s content.

Utilize Industry Relationships for Executive Producer Attachment: We understand the value of having an established name in the industry backing our project. After completing the film, we plan to attach a reputable executive producer to the project. This relationship is not just about adding a recognized name to our credits; it’s about opening doors to top film festival access and garnering industry interest that can be pivotal for the film’s success.

Leverage A Diverse Cast Of High-Profile Adult Entertainers: While we cannot afford A-list mainstream actors, the filmmakers plan to cast several high-profile adult entertainers in the film. These entertainers connect to the subject matter, create attention-grabbing PR opportunities, and can promote the film to millions of loyal followers.

Each of these strategies is interlinked, creating a cohesive plan to ensure the film reaches its target audience and stands out in the competitive landscape of indie filmmaking.

The film Tangerine tells the story of a transgender sex worker who, after discovering that her boyfriend cheated on her while she was in jail, embarks on a quest to confront him and his new lover. It is considered a successful low-budget indie film.

The film incurred production costs of $100,000, $50,000 in post-production and $50,000 in marketing. Thus far, it’s made over $1.2 million from box office and DVD sales, and additional streaming revenue is estimated to be $1,000,000 and growing. Using the same payout formula as our film, a $15,000 investor in Tangerine would have earned $70,000 within a year plus be eligible for receiving income each year based on streaming figures. This is an ROI of 465% and growing.

Most business expenses are capitalized (or deducted) over time through depreciation. Not films. Section 181 in the IRS tax code (Treatment Of Certain Qualified Film Productions) says that individuals are eligible to deduct 100% of their investment in a qualified film (which this is) against ordinary income in the year that they make the investment (2024) in the project instead of having to depreciate the cost over the useful life of the product.

For California residents in the 24% Federal Tax Bracket, a $15,000 investment on a film that doesn’t make any money would equal a net loss of only $4,050. A $100,000 investment for California residents in a 35% tax bracket would equal a net loss of only $14,000 if the film doesn’t earn any money. This loss would be even lower for an investor who resides in a state that adopts IRS Tax Code Section 181.

Also note that a film’s business is run through a Limited Liability Company (LLC), which allows for bonus depreciation at the LLC level, which may contribute to further tax savings. LLCs also pass through income/losses to the investor, so any revenue generated from the project will be taxed at ordinary income rates. Thus, the core tax benefit of investing in a motion picture comes from the ability to significantly reduce losses if the project is unprofitable and/or to exert control over deductions in a year where income is not ordinarily high.