FESTIVAL OF ARTS OF LAGUNA BEACH: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: FESTIVAL OF ARTS OF LAGUNA BEACH (EIN 95-1964772)
Tax period: 2021-10-01 to 2022-09-30
Filed: 2023-02-14
IRS object ID: 202310459349302096
Schema version: 2021v4.1
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 J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-02-14T15:04:28-08:00	ReturnTs
Tax Period End	2022-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	300636241	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NIGRO & NIGRO PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	25220 Hancock Ave Ste 400	AddressLine1Txt
City	MURRIETA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92562	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-10-01	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)
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
Signature	2023-02-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	FREDRIC	PersonFirstNm
Person Last	SATTLER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Paul J Kaymark CPA	PreparerPersonNm
PTIN	P01873961	PTIN
Phone	9516988783	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-03-07 01:45:13Z	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	$10,939,043	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	284	TotalEmployeeCnt
Total Volunteers	480	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$6,145,989	PYContributionsGrantsAmt
CY Contributions Grants	$1,266,962	CYContributionsGrantsAmt
PY Program Service Revenue	$8,602,562	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,604,435	CYProgramServiceRevenueAmt
PY Investment Income	$3,480	PYInvestmentIncomeAmt
CY Investment Income	$5,570	CYInvestmentIncomeAmt
PY Other Revenue	$243,995	PYOtherRevenueAmt
CY Other Revenue	$937,153	CYOtherRevenueAmt
PY Total Revenue	$14,996,026	PYTotalRevenueAmt
CY Total Revenue	$10,814,120	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,150,380	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,987,487	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,248,466	PYOtherExpensesAmt
CY Other Expenses	$3,379,112	CYOtherExpensesAmt
PY Total Expenses	$5,398,846	PYTotalExpensesAmt
CY Total Expenses	$8,366,599	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,597,180	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,447,521	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,847,109	TotalAssetsBOYAmt
Total Assets EOY	$11,626,110	TotalAssetsEOYAmt
Total Liabilities BOY	$3,224,521	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$556,001	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,622,588	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,070,109	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	$5,264,127	ExpenseAmt
Revenue	$10,808,549	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	$5,264,127	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	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	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
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	45	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	284	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	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
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	FESTIVAL OF ARTS LAGUNA BEACH	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

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
DIANE CHALLIS
PAGEANT DIRECTOR	40.00	0.00	$158,000	$0	$3,700
STEPHANIE HIGUCHI
MARKETING DIRECTOR	40.00	0.00	$110,000	$0	$5,000
GARY FOWLER
MANAGER	40.00	0.00	$106,420	$0	$2,411
FREDRIC SATTLER
Treasurer	20.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
DAVID PERRY
President	10.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
JOHN CONNOLLY
Director	10.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
PAT KOLLENDA
Secretary	10.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
WAYNE BAGLIN
Vice President	10.00	0.00	$0	$0	$0	Yes (X)
TOM LAMB
Director	10.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
ANITA MANGELS
Director	10.00	0.00	$0	$0	$0	Yes (X)
ED HANKE
Director	10.00	0.00	$0	$0	$0	Yes (X)
JEFF ROVNER
Director	10.00	0.00	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$374,420	TotalReportableCompFromOrgAmt
Total Other Compensation	$11,111	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UMBERG ZIPSER LLP	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1920 MAIN STREET STE 750	AddressLine1Txt
City	IRVINE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92614	ZIPCd

Field	Value	IRS element (for citing)
Services	ATTORNEY	ServicesDesc
Compensation	$101,590	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$20,904	MembershipDuesAmt
Fundraising	$60,540	FundraisingAmt
Government Grants	$283,645	GovernmentGrantsAmt
All Other Contributions	$901,873	AllOtherContributionsAmt
Noncash Contributions	$60,540	NoncashContributionsAmt
Total Contributions	$1,266,962	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MERCHANDISE SALES	$235,192	$235,192
MUSIC SERIES	$243,384	$243,384
PAGEANT ADMISSIONS	$6,679,517	$6,679,517
SERVICE CHARGES	$983,771	$983,771
SOUVENIR PROGRAM	$311,235	$311,235

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$151,336	TotalRevenueColumnAmt
Related Or Exempt Func Income	$151,336	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,604,435	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,570	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,570	RelatedOrExemptFuncIncomeAmt

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	$733,291	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$733,291	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$733,291	TotalRevenueColumnAmt
Exclusion	$733,291	ExclusionAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$328,785	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$60,540	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$124,923	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$203,862	TotalRevenueColumnAmt
Exclusion	$203,862	ExclusionAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,814,120	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,610,005	RelatedOrExemptFuncIncomeAmt
Exclusion	$937,153	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	$0	TotalAmt

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	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$4,241,425	TotalAmt
Program Services	$2,624,773	ProgramServicesAmt
Management And General	$1,616,652	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$335,975	TotalAmt
Program Services	$206,357	ProgramServicesAmt
Management And General	$129,618	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$410,087	TotalAmt
Program Services	$253,066	ProgramServicesAmt
Management And General	$157,021	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	$196,425	TotalAmt
Management And General	$196,425	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,750	TotalAmt
Management And General	$22,750	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	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$507,279	TotalAmt
Program Services	$507,279	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$126,444	TotalAmt
Program Services	$84,296	ProgramServicesAmt
Management And General	$42,148	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$258,303	TotalAmt
Management And General	$258,303	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

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	$4,830	TotalAmt
Program Services	$3,220	ProgramServicesAmt
Management And General	$1,610	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$12,623	TotalAmt
Management And General	$12,623	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$69,075	TotalAmt
Management And General	$69,075	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$286,934	TotalAmt
Program Services	$73,701	ProgramServicesAmt
Management And General	$213,233	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MATERIALS AND SUPPLIES	$1,036,854	$691,236	$345,618
SUPPLIES	$599,656	$599,656
PERFORMANCES	$216,680	$216,680
SCHOLARSHIPS	$28,523		$28,523

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,736	TotalAmt
Program Services	$3,863	ProgramServicesAmt
Management And General	$8,873	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,366,599	TotalAmt
Program Services	$5,264,127	ProgramServicesAmt
Management And General	$3,102,472	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$216,403	BOYAmt
EOY	$494,430	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$10,256,826	BOYAmt
EOY	$9,973,593	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$264,774	BOYAmt
EOY	$770	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$71,519	BOYAmt
EOY	$87,324	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$19,517	BOYAmt
EOY	$27,262	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,653,405	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,207,795	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$429,968	BOYAmt
EOY	$445,610	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$252,135	BOYAmt
EOY	$252,578	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$335,967	BOYAmt
EOY	$344,543	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,847,109	BOYAmt
EOY	$11,626,110	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$239,581	BOYAmt
EOY	$99,032	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$446,185	BOYAmt
EOY	$2,200	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,145,612	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$393,143	BOYAmt
EOY	$454,769	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,224,521	BOYAmt
EOY	$556,001	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	$7,397,438	BOYAmt
EOY	$9,602,860	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,225,150	BOYAmt
EOY	$1,467,249	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,622,588	BOYAmt
EOY	$11,070,109	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,847,109	BOYAmt
EOY	$11,626,110	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,447,521	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	$829,113	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,323,061	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$673,569	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,134,225	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,246,057	CurrentTaxYearAmt
Total	$10,206,025	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,676,828	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,744,094	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$132,187	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,009,741	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,380,119	CurrentTaxYearAmt
Total	$31,942,969	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	$9,505,941	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,067,155	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$805,756	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,143,966	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,626,176	CurrentTaxYearAmt
Total	$42,148,994	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

Field	Value	IRS element (for citing)
Public Support Total509	$42,148,994	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$107,793	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$258,663	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$157,040	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,480	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,570	CurrentTaxYearAmt
Total	$532,546	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	$107,793	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$258,663	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$157,040	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,480	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,570	CurrentTaxYearAmt
Total	$532,546	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	$303,505	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$348,898	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$80,427	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,887,810	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,194,996	CurrentTaxYearAmt
Total	$4,815,636	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,917,239	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,674,716	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,043,223	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,035,256	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,826,742	CurrentTaxYearAmt
Total	$47,497,176	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.88740	PublicSupportCY509Pct
Public Support PY509	0.92170	PublicSupportPY509Pct
Investment Income CY	0.01120	InvestmentIncomeCYPct
Investment Income PY	0.01330	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)
Assets Included	$344,542	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

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$344,677	OtherCostOrOtherBasisAmt
Depreciation	$58,166	DepreciationAmt
Book Value	$286,511	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,005,629	OtherCostOrOtherBasisAmt
Depreciation	$881,897	DepreciationAmt
Book Value	$123,732	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$303,099	OtherCostOrOtherBasisAmt
Depreciation	$267,732	DepreciationAmt
Book Value	$35,367	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$445,610	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED VACATION	$163,399
CUSTOMER DEPOSITS	$33,067
FACILITIES LEASE PAYABLE	$258,303

Field	Value	IRS element (for citing)
Total Liability	$454,769	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$10,814,120	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$10,814,120	RevenueSubtotalAmt
Total Revenue Per Form990	$10,814,120	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,366,599	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$8,366,599	ExpensesSubtotalAmt
Total Expenses Per Form990	$8,366,599	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part III, Line 4: Description of organization's collections and how it furthers its purpose.	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	false	AgrmtProfFundraisingActyInd
Licensed States	CA	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	ANNUAL GALA	Event1Nm
Gross Receipts Event1	$239,195	GrossReceiptsEvent1Amt
Gross Revenue Event1	$239,195	GrossRevenueEvent1Amt
Event2	ANNUAL RAFFLE	Event2Nm
Gross Receipts Event2	$150,130	GrossReceiptsEvent2Amt
Charitable Contri Event2	$60,540	CharitableContriEvent2Amt
Gross Revenue Event2	$89,590	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$124,923	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$389,325	GrossReceiptsTotalAmt
Charitable Contributions Tot	$60,540	CharitableContributionsTotAmt
Gross Revenue Total Events	$328,785	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$124,923	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$124,923	DirectExpenseSummaryEventsAmt
Net Income Summary	$203,862	NetIncomeSummaryAmt

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	$158,000	BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org	$3,700	DeferredCompensationFlngOrgAmt
Total Compensation Filing Org	$161,700	TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$60,540	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	INDIVIDUALS CAN PURCHASE DIFFERENT LEVELS OF MEMBERSHIP WITH DIFFERENT BENEFITS FROM THE ORGANIZATION.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	VOTING PRIVILEGES ARE EXTENDED TO MEMBERS WHO RESIDE IN ORANGE COUNTY, CALIFORNIA.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders	VOTING PRIVILEGES ARE EXTENDED TO MEMBERS WHO RESIDE IN ORANGE COUNTY, CALIFORNIA.
Form 990, Part VI, Line 11b: Form 990 Review Process	A 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	ANNUAL REPORTING OF CONFLICTS OF INTEREST ARE REQUIRED TO BE REPORTED BY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	A HUMAN RESOURCES COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF ALL EMPLOYEES OF THE ORGANIZATION.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	A HUMAN RESOURCES COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF ALL EMPLOYEES OF THE ORGANIZATION.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	ALL ORGANIZATIONAL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ON A PER REQUEST BASIS.