The MPAA reported a $4.4 million deficit in 2013, with a decline in revenue from membership dues, but a spokeswoman attributed the shortfall to accounting fluctuations.

Nevertheless, the deficit was larger than the $1.7 million the trade association reported in 2012.

An MPAA spokeswoman said that the loss was due to time and accounting adjustments based on Generally Accepted Accounting Principles, and that the figure fluctuates from year to year.

MPAA chairman Chris Dodd’s salary was unchanged from the prior year, at $3.3 million.

The disclosures were made in the organization’s Form 990 filing covering 2013. The trade association filed their report last week.

The biggest drop in revenue was from membership dues — or the amount that its six member studios pay to fund the organization. According to the filing, the MPAA collected $52.6 million in dues, from $59.7 million in 2012.

The fees that the MPAA collects for its film ratings service rose to $5.3 million, from $5.1 million in 2012.

The MPAA did cut expenses to $66 million, from $69.8 million in 2012. Spending on legal fees dropped to $4.3 million, from $10.3 million in 2012. Lobbying expenses rose to $5 million, from $4.8 million a year earlier.

The association made a big lobbying push in 2011 and early 2012 for the Stop Online Piracy Act, a major piece of antipiracy legislation that was sidelined after Internet firms led an online protest.

The association reported net assets of $16.5 million in 2013, up from $11.2 million a year earlier.

The MPAA also reported making contributions to an array of Democratic and Republican groups, including $155,000 to the Democratic Governors Assn. and $150,000 to the Republican Governors Assn. The association also made a $114,583 contribution to the Republican State Leadership Committee, $50,000 to the Democratic Attorney Generals Assn., $161,667 to Americans for Tax Reform, $60,000 to the Center for American Progress, $50,000 to the American Enterprise Institute for Public Policy, $10,000 to the Frontiers of Freedom Foundation, $25,000 to the Jerry Brown for Governor campaign and $9,600 to California Attorney general Kamala Harris’ reelection campaign. It also contributed $3,000 to Chicago Mayor Rahm Emanuel’s campaign fund, and $1,000 to New York Gov. Andrew Cuomo’s reelection campaign.

The MPAA made a $912,000 cash grant to Carnegie Mellon University, which receives funding for its  Initiative for Digital Entertainment Analytics.

The Recording Industry Assn. of America plans to file its Form 990 early next year. In 2012, the RIAA reported a deficit of $170,139 on revenue of $24.6 million. Its CEO, Cary Sherman, had a salary of $1.6 million.

In August, the National Assn. of Broadcasters filed its Form 990, reporting a surplus of $4.5 million on revenue of $57.9 million. Its CEO, Gordon Smith, had a salary of $1.9 million.

Update: Michael Powell, the CEO of the National Cable & Telecommunications Assn., was paid $3.4 million in 2013, according to the organization’s Form 990, making him the highest paid of all leaders of entertainment industry trade associations. The NCTA reported total revenue of $70.9 million, with a deficit of $220,372.