FESTIVAL OF ARTS OF LAGUNA BEACH: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FESTIVAL OF ARTS OF LAGUNA BEACH (EIN 95-1964772)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-03-28
- IRS object ID
- 202520879349301527
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-28T17:00:25-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWNPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 SPECTRUM CENTER DRIVE STE 1000 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951964772 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FESTIVAL OF ARTS OF LAGUNA BEACH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % THE ORGANIZATION | InCareOfNm |
| Business Name Control | FEST | BusinessNameControlTxt |
| Phone | 9494941145 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 650 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FREDRIC SATTLER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9494941145 | PhoneNum |
| Signature | 2025-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD RUVELSON | PreparerPersonNm |
| PTIN | P01463066 | PTIN |
| Phone | 9492612808 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FREDRIC SATTLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 650 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,511,335 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.lagunafestivalofarts.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1932 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE, PRODUCE, AND SPONSOR EVENTS AND ACTIVITIES THAT ENCOURAGE THE APPRECIATION, STUDY AND PERFORMANCE OF THE ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 387 | TotalEmployeeCnt |
| Total Volunteers | 450 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,152,041 | PYContributionsGrantsAmt |
| CY Contributions Grants | $908,120 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,386,993 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,909,188 | CYProgramServiceRevenueAmt |
| PY Investment Income | $332,194 | PYInvestmentIncomeAmt |
| CY Investment Income | $401,985 | CYInvestmentIncomeAmt |
| PY Other Revenue | $540,417 | PYOtherRevenueAmt |
| CY Other Revenue | $946,153 | CYOtherRevenueAmt |
| PY Total Revenue | $10,411,645 | PYTotalRevenueAmt |
| CY Total Revenue | $10,165,446 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $66,519 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,760,542 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,121,323 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,852,983 | PYOtherExpensesAmt |
| CY Other Expenses | $3,552,193 | CYOtherExpensesAmt |
| PY Total Expenses | $9,613,525 | PYTotalExpensesAmt |
| CY Total Expenses | $9,740,035 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $798,120 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $425,411 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,714,523 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,174,595 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $846,294 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $880,955 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,868,229 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,293,640 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE, PRODUCE, AND SPONSOR EVENTS AND ACTIVITIES THAT ENCOURAGE THE APPRECIATION, STUDY AND PERFORMANCE OF THE ARTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $6,278,010 | ExpenseAmt |
| Grant | $66,519 | GrantAmt |
| Revenue | $8,255,064 | RevenueAmt |
| Desc | TO FOSTER, SUSTAIN, AND EXTEND THE FINE ART OF DESIGN, DRAMATIC ARTS, MUSIC AND ALL OTHER ARTS THROUGH CONCERT, EXHIBITS, FESTIVALS, AND PAGENTS FOR THE GENERAL PUBLIC. | Desc |
| Total Program Service Expenses | $6,278,010 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | Yes (true) | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 75 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 387 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 9494941145 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 650 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Diane Challis | ||||||||
| PAGEANT DIRECTOR | 40.0 | 0.0 | Yes (X) | $185,000 | $0 | $9,250 | ||
| Gary Fowler | ||||||||
| Director of Operations | 40.0 | 0.0 | $124,420 | $0 | $16,934 | Yes (X) | ||
| Stephanie Higuchi | ||||||||
| Director of Marketing | 40.0 | 0.0 | $129,000 | $0 | $6,450 | Yes (X) | ||
| Michael Miller | ||||||||
| Director of Security | 40.0 | 0.0 | $118,000 | $0 | $14,674 | Yes (X) | ||
| Christine Georgantas | ||||||||
| Director of Exhibits | 40.0 | 0.0 | $118,000 | $0 | $12,990 | Yes (X) | ||
| Richard Hill | ||||||||
| Technical Director | 40.0 | 0.0 | $113,144 | $0 | $16,229 | Yes (X) | ||
| David Perry | ||||||||
| President | 10.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Waybe Baglin | ||||||||
| Vice President | 10.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Fredric Sattler | ||||||||
| Treasurer | 10.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Pat Kollenda | ||||||||
| Secretary | 10.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Tom Lamb | ||||||||
| Director | 10.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| John Connolly | ||||||||
| Director | 10.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Ed Hanke | ||||||||
| director | 10.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Anita Mangels | ||||||||
| Director | 10.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Jeff Rovner | ||||||||
| Director | 10.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $787,564 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $76,527 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $150,624 | MembershipDuesAmt |
| Fundraising | $10,000 | FundraisingAmt |
| Government Grants | $17,000 | GovernmentGrantsAmt |
| All Other Contributions | $730,496 | AllOtherContributionsAmt |
| Noncash Contributions | $72,175 | NoncashContributionsAmt |
| Total Contributions | $908,120 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PAGEANT ADMISSIONS | 711190 | $6,255,037 | $6,255,037 |
| SERVICE CHARGES | 711190 | $950,415 | $950,415 |
| MUSIC SERIES | 711190 | $491,387 | $491,387 |
| GROUND ADMISSIONS | 711190 | $87,454 | $87,454 |
| WORKSHOP FEES | 711190 | $20,562 | $20,562 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,333 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $104,333 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,909,188 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $401,985 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $401,985 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $427,950 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $427,950 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $427,950 | TotalRevenueColumnAmt |
| Exclusion | $427,950 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,955,664 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,955,664 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $236,351 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $10,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $79,444 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156,907 | TotalRevenueColumnAmt |
| Exclusion | $156,907 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $87,595 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $72,175 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,420 | TotalRevenueColumnAmt |
| Exclusion | $15,420 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $584,482 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $238,606 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $345,876 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $345,876 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,165,446 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,255,064 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,002,262 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,519 | TotalAmt |
| Program Services | $66,519 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,000 | TotalAmt |
| Program Services | $124,740 | ProgramServicesAmt |
| Management And General | $73,260 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,020,251 | TotalAmt |
| Program Services | $3,071,370 | ProgramServicesAmt |
| Management And General | $1,948,881 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,417 | TotalAmt |
| Program Services | $91,027 | ProgramServicesAmt |
| Management And General | $64,390 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,327 | TotalAmt |
| Program Services | $145,445 | ProgramServicesAmt |
| Management And General | $102,882 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499,328 | TotalAmt |
| Program Services | $308,092 | ProgramServicesAmt |
| Management And General | $191,236 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,007 | TotalAmt |
| Program Services | $1,076 | ProgramServicesAmt |
| Management And General | $45,931 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,160 | TotalAmt |
| Program Services | $484 | ProgramServicesAmt |
| Management And General | $20,676 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $626,238 | TotalAmt |
| Program Services | $505,518 | ProgramServicesAmt |
| Management And General | $120,720 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $498,141 | TotalAmt |
| Program Services | $498,141 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,325 | TotalAmt |
| Program Services | $152,332 | ProgramServicesAmt |
| Management And General | $72,993 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,920 | TotalAmt |
| Program Services | $10,613 | ProgramServicesAmt |
| Management And General | $5,307 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,472 | TotalAmt |
| Program Services | $1,472 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782,834 | TotalAmt |
| Program Services | $408,506 | ProgramServicesAmt |
| Management And General | $374,328 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,508 | TotalAmt |
| Program Services | $1,672 | ProgramServicesAmt |
| Management And General | $836 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,006 | TotalAmt |
| Program Services | $2,004 | ProgramServicesAmt |
| Management And General | $1,002 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,970 | TotalAmt |
| Management And General | $104,970 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $310,004 | TotalAmt |
| Program Services | $124,508 | ProgramServicesAmt |
| Management And General | $185,496 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $433,660 | $433,660 | |
| MEALS AND ENTERTAINMENT | $182,871 | $127,215 | $55,656 |
| FEES, PERMITS AND PAYROLL | $74,069 | $49,379 | $24,690 |
| CREDITCARD CHARGES | $64,689 | $43,126 | $21,563 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,319 | TotalAmt |
| Program Services | $111,111 | ProgramServicesAmt |
| Management And General | $47,208 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,740,035 | TotalAmt |
| Program Services | $6,278,010 | ProgramServicesAmt |
| Management And General | $3,462,025 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,003 | BOYAmt |
| EOY | $149,157 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,281,144 | BOYAmt |
| EOY | $6,877,845 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,029 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,760 | BOYAmt |
| EOY | $126,614 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,518 | BOYAmt |
| EOY | $6,498 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,049,728 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,364,298 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $628,868 | BOYAmt |
| EOY | $2,685,430 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,857,159 | BOYAmt |
| EOY | $2,901,495 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,042 | BOYAmt |
| EOY | $417,556 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,714,523 | BOYAmt |
| EOY | $13,174,595 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $479,009 | BOYAmt |
| EOY | $531,786 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,929 | BOYAmt |
| EOY | $8,670 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,356 | BOYAmt |
| EOY | $340,499 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $846,294 | BOYAmt |
| EOY | $880,955 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,105,588 | BOYAmt |
| EOY | $11,212,951 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,762,641 | BOYAmt |
| EOY | $1,080,689 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,868,229 | BOYAmt |
| EOY | $12,293,640 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,714,523 | BOYAmt |
| EOY | $13,174,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $425,411 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $786,999 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,145,989 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,266,962 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,152,041 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $908,120 | CurrentTaxYearAmt |
| Total | $10,260,111 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,758 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,602,562 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,604,435 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,386,993 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,255,064 | CurrentTaxYearAmt |
| Total | $33,867,812 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $805,757 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,748,551 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,871,397 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,539,034 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,163,184 | CurrentTaxYearAmt |
| Total | $44,127,923 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $44,127,923 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $237,467 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,380 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $738,861 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $661,362 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $829,935 | CurrentTaxYearAmt |
| Total | $2,523,005 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $237,467 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,380 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $738,861 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $661,362 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $829,935 | CurrentTaxYearAmt |
| Total | $2,523,005 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $292,015 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $328,785 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $353,513 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $323,946 | CurrentTaxYearAmt |
| Total | $1,298,259 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,043,224 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,095,946 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,939,043 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,553,909 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,317,065 | CurrentTaxYearAmt |
| Total | $47,949,187 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92031 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92590 | PublicSupportPY509Pct |
| Investment Income CY | 0.05262 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04670 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $408,642 | AssetsIncludedAmt |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,005,376 | OtherCostOrOtherBasisAmt |
| Book Value | $2,005,376 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Buildings | BuildingsGrp |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $344,678 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,501 | DepreciationAmt |
| Book Value | $255,177 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,147,413 | OtherCostOrOtherBasisAmt |
| Depreciation | $823,398 | DepreciationAmt |
| Book Value | $324,015 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $552,261 | OtherCostOrOtherBasisAmt |
| Depreciation | $451,399 | DepreciationAmt |
| Book Value | $100,862 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,685,430 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FACILITY LEASE PAYABLE | $234,492 |
| TENANT DEPOSITS | $106,007 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $340,499 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,490,158 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $324,712 | OtherRevenueAmt |
| Revenue Not Reported | $324,712 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,165,446 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $10,165,446 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,064,747 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $324,712 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $324,712 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,740,035 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $9,740,035 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2: | The Festival recognizes the tax benefit from an uncertain tax position only if it is "more likely than not" that the tax position would be sustained on examination by the taxing authorities, based upon the technical merits of the position. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized upon examination. Interest and penalties related to unrecognized tax benefits are classified as income tax expense. The Festival is exempt from federal income tax under section 501 (c)(3) of the United States Internal Revenue Code and exempt from state income taxes under state law, and no provision for such income tax has been reflected in the accompanying financial statements. The Festival has evaluated uncertain tax positions with respect to its operations and concluded there are no such positions at september 30, 2024. The festival did not recognize any tax-related interest or penalties during the period presented in these financial statements. |
| Schedule D, Part XI and XII, Line 2d | Cost of goods sold - $238,606 Fundraising Expenses - In-kind Contribution for Raffle - $ 72,175 |
| Schedule D, Part III, Line 4: | THE FESTIVAL OF ARTS ART COLLECTION IS A COLLECTION OF ORIGINAL WORKS OF ART FROM LOCAL ARTISTS THAT HAVE DISPLAYED THESE ITEMS OVER THE YEARS DURING THE FESTIVAL OF ARTS EACH SUMMER. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed States | CA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Gala | Event1Nm |
| Gross Receipts Event1 | $246,351 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $10,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $236,351 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $7,920 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $13,575 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $57,949 | OtherDirectExpensesEvent1Amt |
| Event2 | NONE | Event2Nm |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $246,351 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $10,000 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $236,351 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $7,920 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $13,575 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $57,949 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $79,444 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $156,907 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $87,595 | GrossRevenueOtherGamingAmt |
| Non Cash Prizes Other Gaming | $72,175 | NonCashPrizesOtherGamingAmt |
| Gross Revenue Total Gaming | $87,595 | GrossRevenueTotalGamingAmt |
| Non Cash Prizes Total Gaming | $72,175 | NonCashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $72,175 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $15,420 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | CA | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (true) | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
| Gaming Other Facility | 0.00000 | GamingOtherFacilityPct |
| Individual With Books | Michelle Reindl | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 650 Laguna Canyon Road | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | Stephanie Higuchi | GamingManagerPersonNm |
| Gaming Manager Compensation | $0 | GamingManagerCompensationAmt |
| Gaming Manager Services Prov | PR Director - NO COMPENSATION FOR GAMING SERVICES | GamingManagerServicesProvTxt |
| Gaming Manager Is Employee | Yes (X) | GamingManagerIsEmployeeInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule G, Part III, LINE 9A | FormAndLineReferenceDesc |
| Explanation | The organization was registered on July 21, 2008, with the Office of the Attorney General, Registry of Charitable Trusts, Nonprofit Raffle Programs, and has always been in compliance with the requirements for the annual Nonprofit Raffle Report and the state raffle regulation. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS & AWARDS | GrantTypeTxt |
| Recipient | 19 | RecipientCnt |
| Cash Grant | $66,519 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | BOOK VALUE | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Diane Challis | PersonNm |
| Title | PAGEANT DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $173,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $12,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $9,250 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $194,250 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp |
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $72,175 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp | |
| Securities Publicly Traded | SecuritiesPubliclyTradedGrp | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column B: | FormAndLineReferenceDesc |
| Explanation | THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | INDIVIDUALS CAN PURCHASE DIFFERENT LEVELS OF MEMBERSHIP WITH DIFFERENT BENEFITS FROM THE ORGANIZATION. |
| Form 990, Part VI, Section A, Line 7a | VOTING PRIVILEGES ARE EXTENDED TO MEMBERS WHO RESIDE IN ORANGE COUNTY, CALIFORNIA. |
| Form 990, Part VI, Section A, Line 7b | VOTING PRIVILEGES ARE EXTENDED TO MEMBERS WHO RESIDE IN ORANGE COUNTY, CALIFORNIA. |
| Form 990, Part VI, Section B, Line 11b | COPY OF THE FEDERAL 990 TAX RETURN IS PROVIDED TO EACH BOARD MEMBER AND REVIEWED AT THE BOARD MEETING WITH THE EXTERNAL AUDITOR. |
| Form 990, Part VI, Section B, Line 12c | ANNUAL REPORTING OF CONFLICTS OF INTEREST ARE REQUIRED TO BE REPORTED BY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. |
| Form 990, Part VI, Section B, Line 15a | A HUMAN RESOURCES COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF ALL EMPLOYEES OF THE ORGANIZATION. |
| Form 990, Part VI, Section B, Line 15b | A HUMAN RESOURCES COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF ALL EMPLOYEES OF THE ORGANIZATION. |
| Form 990, Part VI, Section B, Line 19 | ALL ORGANIZATIONAL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ON A PER REQUEST BASIS. |