NECA, short for National Entertainment Collectibles Association, is a toy manufacturer, founded in 1996. NECA's Reel Toys was a division formed in 2002, responsible for producing toys aimed towards a higher demographic for collectible purposes. Most of the company's Godzilla licensed toys fall under this banner.
The company is primarily responsible for the launch of the Godzilla line, scaling in at six inches. They also briefly licensed the franchise out for their NECA Scalers line, which includes a chibi-fied Godzilla that was launched for Series 3 of the line, the Body Knockers line, which included a 1954 era Godzilla, and a series of minifigures in blind bags.