2025-03-28T17:00:25-05:00 2024-09-30 WITHUMSMITHBROWNPC 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2023-10-01 951964772 FESTIVAL OF ARTS OF LAGUNA BEACH % THE ORGANIZATION FEST 9494941145 650 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 FREDRIC SATTLER TREASURER 9494941145 2025-08-15 true true RICHARD RUVELSON P01463066 9492612808 2023 2025-03-06 01:10:19Z FREDRIC SATTLER 650 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 15511335 false X www.lagunafestivalofarts.org X 1932 CA TO PROMOTE, PRODUCE, AND SPONSOR EVENTS AND ACTIVITIES THAT ENCOURAGE THE APPRECIATION, STUDY AND PERFORMANCE OF THE ARTS. 9 9 387 450 0 0 1152041 908120 8386993 7909188 332194 401985 540417 946153 10411645 10165446 0 66519 0 0 5760542 6121323 0 0 0 3852983 3552193 9613525 9740035 798120 425411 12714523 13174595 846294 880955 11868229 12293640 TO PROMOTE, PRODUCE, AND SPONSOR EVENTS AND ACTIVITIES THAT ENCOURAGE THE APPRECIATION, STUDY AND PERFORMANCE OF THE ARTS. false false 6278010 66519 8255064 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. 6278010 true true false false false false false true false false true false false false true false true false false false false false false false true true false false true true false false false false false false false false true false false false false false false false true 75 0 true 387 true false false false false false true true false false false false false false X 9 9 false false false false true true true true true false false true true true true true true true true false CA X THE ORGANIZATION 9494941145 650 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 Diane Challis PAGEANT DIRECTOR 40.0 0.0 X 185000 0 9250 Gary Fowler Director of Operations 40.0 0.0 X 124420 0 16934 Stephanie Higuchi Director of Marketing 40.0 0.0 X 129000 0 6450 Michael Miller Director of Security 40.0 0.0 X 118000 0 14674 Christine Georgantas Director of Exhibits 40.0 0.0 X 118000 0 12990 Richard Hill Technical Director 40.0 0.0 X 113144 0 16229 David Perry President 10.0 0.0 X X 0 0 0 Waybe Baglin Vice President 10.0 0.0 X X 0 0 0 Fredric Sattler Treasurer 10.0 0.0 X X 0 0 0 Pat Kollenda Secretary 10.0 0.0 X X 0 0 0 Tom Lamb Director 10.0 0.0 X 0 0 0 John Connolly Director 10.0 0.0 X 0 0 0 Ed Hanke director 10.0 0.0 X 0 0 0 Anita Mangels Director 10.0 0.0 X 0 0 0 Jeff Rovner Director 10.0 0.0 X 0 0 0 787564 0 76527 11 false true false 0 150624 10000 17000 730496 72175 908120 PAGEANT ADMISSIONS 711190 6255037 6255037 SERVICE CHARGES 711190 950415 950415 MUSIC SERIES 711190 491387 491387 GROUND ADMISSIONS 711190 87454 87454 WORKSHOP FEES 711190 20562 20562 104333 104333 7909188 401985 0 401985 0 0 427950 427950 0 427950 427950 4955664 4955664 0 0 236351 10000 79444 156907 156907 87595 72175 15420 15420 584482 238606 345876 345876 0 10165446 8255064 0 1002262 0 66519 66519 0 0 198000 124740 73260 0 5020251 3071370 1948881 155417 91027 64390 248327 145445 102882 499328 308092 191236 0 47007 1076 45931 21160 484 20676 0 0 0 626238 505518 120720 0 498141 498141 225325 152332 72993 15920 10613 5307 1472 1472 782834 408506 374328 2508 1672 836 0 3006 2004 1002 0 0 104970 104970 310004 124508 185496 SUPPLIES 433660 433660 MEALS AND ENTERTAINMENT 182871 127215 55656 FEES, PERMITS AND PAYROLL 74069 49379 24690 CREDITCARD CHARGES 64689 43126 21563 158319 111111 47208 9740035 6278010 3462025 0 X 365003 149157 3281144 6877845 0 0 50029 10000 0 0 0 0 0 0 106760 126614 36518 6498 4049728 1364298 628868 2685430 7857159 2901495 0 0 0 0 0 0 389042 417556 12714523 13174595 479009 531786 0 0 44929 8670 0 0 0 0 0 0 0 0 0 0 322356 340499 846294 880955 X 10105588 11212951 1762641 1080689 11868229 12293640 12714523 13174595 425411 X false true X true false X 786999 6145989 1266962 1152041 908120 10260111 18758 8602562 8604435 8386993 8255064 33867812 0 0 0 805757 14748551 9871397 9539034 9163184 44127923 0 0 0 44127923 237467 55380 738861 661362 829935 2523005 0 237467 55380 738861 661362 829935 2523005 0 0 292015 328785 353513 323946 1298259 1043224 15095946 10939043 10553909 10317065 47949187 0.92031 0.92590 0.05262 0.04670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 408642 0 0 X X false 2005376 2005376 344678 89501 255177 1147413 823398 324015 552261 451399 100862 2685430 0 FACILITY LEASE PAYABLE 234492 TENANT DEPOSITS 106007 340499 X 10490158 324712 324712 10165446 10165446 10064747 324712 324712 9740035 9740035 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. CA Annual Gala 246351 10000 236351 7920 13575 57949 NONE 0 246351 10000 236351 7920 13575 57949 79444 156907 87595 72175 87595 72175 72175 15420 CA true false true false 1.00000 0.00000 Michelle Reindl 650 Laguna Canyon Road Laguna Beach CA 92651 false Stephanie Higuchi 0 PR Director - NO COMPENSATION FOR GAMING SERVICES X false Form 990, Schedule G, Part III, LINE 9A 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. true SCHOLARSHIPS & AWARDS 19 66519 0 BOOK VALUE N/A X false false false false false false false false false Diane Challis PAGEANT DIRECTOR 173000 0 12000 0 0 9250 0 0 0 194250 0 0 0 X 1 72175 FMV false false false Part I, Column B: THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. 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.