FESTIVAL OF ARTS OF LAGUNA BEACH: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: FESTIVAL OF ARTS OF LAGUNA BEACH (EIN 95-1964772)
Tax period: 2020-10-01 to 2021-09-30
Filed: 2022-01-26
IRS object ID: 202200269349301330
Schema version: 2020v4.0
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 J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-01-26T13:49:02-08:00	ReturnTs
Tax Period End	2021-09-30	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	2020-10-01	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	2022-01-26	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	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$15,095,946	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	84	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$786,999	PYContributionsGrantsAmt
CY Contributions Grants	$6,145,989	CYContributionsGrantsAmt
PY Program Service Revenue	$18,758	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,602,562	CYProgramServiceRevenueAmt
PY Investment Income	$157,040	PYInvestmentIncomeAmt
CY Investment Income	$3,480	CYInvestmentIncomeAmt
PY Other Revenue	$80,427	PYOtherRevenueAmt
CY Other Revenue	$243,995	CYOtherRevenueAmt
PY Total Revenue	$1,043,224	PYTotalRevenueAmt
CY Total Revenue	$14,996,026	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,398,020	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,150,380	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,324,207	PYOtherExpensesAmt
CY Other Expenses	$2,248,466	CYOtherExpensesAmt
PY Total Expenses	$4,722,227	PYTotalExpensesAmt
CY Total Expenses	$5,398,846	CYTotalExpensesAmt
PY Revenues Less Expenses	-$3,679,003	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,597,180	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,301,567	TotalAssetsBOYAmt
Total Assets EOY	$11,847,109	TotalAssetsEOYAmt
Total Liabilities BOY	$4,276,159	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,224,521	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$974,592	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,622,588	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	$3,016,882	ExpenseAmt
Revenue	$14,992,546	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	$3,016,882	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	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	84	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 (11 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	$148,000	$0	$5,704
STEPHANIE HIGUCHI
MARKETING DIRECTOR	40.00	0.00	$100,000	$0	$5,000
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)
PAT KOLLENDA
Secretary	10.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
WAYNE BAGLIN
Director	10.00	0.00	$0	$0	$0	Yes (X)
TOM LAMB
Vice President	10.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
ANITA MANGELS
Director	10.00	0.00	$0	$0	$0	Yes (X)
BOB MOFFETT
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	$248,000	TotalReportableCompFromOrgAmt
Total Other Compensation	$10,704	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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	$11,764	MembershipDuesAmt
Fundraising	$60,690	FundraisingAmt
Government Grants	$5,001,281	GovernmentGrantsAmt
All Other Contributions	$1,072,254	AllOtherContributionsAmt
Noncash Contributions	$60,690	NoncashContributionsAmt
Total Contributions	$6,145,989	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MERCHANDISE SALES	$184,763	$184,763
MUSIC SERIES	$173,632	$173,632
PAGEANT ADMISSIONS	$6,933,995	$6,933,995
SERVICE CHARGES	$897,602	$897,602
SOUVENIR PROGRAM	$283,763	$283,763

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$128,807	TotalRevenueColumnAmt
Related Or Exempt Func Income	$128,807	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,602,562	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,480	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,480	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	$51,900	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$51,900	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$51,900	TotalRevenueColumnAmt
Exclusion	$51,900	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	$292,015	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$60,690	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$99,920	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$192,095	TotalRevenueColumnAmt
Exclusion	$192,095	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	$14,996,026	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,606,042	RelatedOrExemptFuncIncomeAmt
Exclusion	$243,995	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	$248,000	TotalAmt
Program Services	$148,000	ProgramServicesAmt
Management And General	$100,000	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	$2,410,996	TotalAmt
Program Services	$1,343,477	ProgramServicesAmt
Management And General	$1,067,519	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

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

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$228,703	TotalAmt
Program Services	$120,802	ProgramServicesAmt
Management And General	$107,901	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$262,681	TotalAmt
Program Services	$146,195	ProgramServicesAmt
Management And General	$116,486	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	$84,618	TotalAmt
Management And General	$84,618	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,000	TotalAmt
Management And General	$14,000	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	$365,203	TotalAmt
Program Services	$365,203	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

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

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$92,848	TotalAmt
Program Services	$61,898	ProgramServicesAmt
Management And General	$30,950	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$245,340	TotalAmt
Management And General	$245,340	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	$2,780	TotalAmt
Program Services	$1,854	ProgramServicesAmt
Management And General	$926	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$48,403	TotalAmt
Management And General	$48,403	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$70,066	TotalAmt
Management And General	$70,066	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$297,012	TotalAmt
Program Services	$81,109	ProgramServicesAmt
Management And General	$215,903	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MATERIALS AND SUPPLIES	$618,756	$412,504	$206,252
SUPPLIES	$241,440	$241,440
PERFORMANCES	$94,125	$94,125
COST OF DEBT ISSUANCE	$40,000		$40,000

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,875	TotalAmt
Program Services	$275	ProgramServicesAmt
Management And General	$33,600	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,398,846	TotalAmt
Program Services	$3,016,882	ProgramServicesAmt
Management And General	$2,381,964	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$48,044	BOYAmt
EOY	$216,403	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,567,423	BOYAmt
EOY	$10,256,826	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	$155,235	BOYAmt
EOY	$264,774	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	$72,782	BOYAmt
EOY	$71,519	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$120,872	BOYAmt
EOY	$19,517	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,725,786	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,295,818	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$500,034	BOYAmt
EOY	$429,968	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$507,710	BOYAmt
EOY	$252,135	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	$329,467	BOYAmt
EOY	$335,967	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,301,567	BOYAmt
EOY	$11,847,109	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$44,360	BOYAmt
EOY	$239,581	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,226,318	BOYAmt
EOY	$446,185	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$867,647	BOYAmt
EOY	$2,145,612	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$137,834	BOYAmt
EOY	$393,143	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,276,159	BOYAmt
EOY	$3,224,521	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	-$1,988,170	BOYAmt
EOY	$7,397,438	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,013,578	BOYAmt
EOY	$1,225,150	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$974,592	BOYAmt
EOY	$8,622,588	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,301,567	BOYAmt
EOY	$11,847,109	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,597,180	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	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

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	$748,469	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$829,113	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,323,061	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$673,569	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,134,225	CurrentTaxYearAmt
Total	$9,708,437	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,871,478	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,676,828	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,744,094	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$132,187	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,009,741	CurrentTaxYearAmt
Total	$33,434,328	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	$9,619,947	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,505,941	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,067,155	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$805,756	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,143,966	CurrentTaxYearAmt
Total	$43,142,765	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	$43,142,765	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$94,878	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$107,793	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258,663	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$157,040	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,480	CurrentTaxYearAmt
Total	$621,854	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	$94,878	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$107,793	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258,663	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$157,040	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,480	CurrentTaxYearAmt
Total	$621,854	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	$421,811	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$303,505	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$348,898	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$80,427	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,887,810	CurrentTaxYearAmt
Total	$3,042,451	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,136,636	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,917,239	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,674,716	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,043,223	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,035,256	CurrentTaxYearAmt
Total	$46,807,070	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.92170	PublicSupportCY509Pct
Public Support PY509	0.94350	PublicSupportPY509Pct
Investment Income CY	0.01330	InvestmentIncomeCYPct
Investment Income PY	0.01780	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	$335,967	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	$42,499	DepreciationAmt
Book Value	$302,178	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,073,328	OtherCostOrOtherBasisAmt
Depreciation	$945,538	DepreciationAmt
Book Value	$127,790	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$307,781	OtherCostOrOtherBasisAmt
Depreciation	$307,781	DepreciationAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$429,968	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED VACATION	$125,536
CUSTOMER DEPOSITS	$22,267
FACILITIES LEASE PAYABLE	$245,340

Field	Value	IRS element (for citing)
Total Liability	$393,143	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$14,996,026	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$14,996,026	RevenueSubtotalAmt
Total Revenue Per Form990	$14,996,026	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,398,846	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$5,398,846	ExpensesSubtotalAmt
Total Expenses Per Form990	$5,398,846	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	$210,925	GrossReceiptsEvent1Amt
Gross Revenue Event1	$210,925	GrossRevenueEvent1Amt
Event2	ANNUAL RAFFLE	Event2Nm
Gross Receipts Event2	$141,780	GrossReceiptsEvent2Amt
Charitable Contri Event2	$60,690	CharitableContriEvent2Amt
Gross Revenue Event2	$81,090	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$99,920	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$352,705	GrossReceiptsTotalAmt
Charitable Contributions Tot	$60,690	CharitableContributionsTotAmt
Gross Revenue Total Events	$292,015	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$99,920	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$99,920	DirectExpenseSummaryEventsAmt
Net Income Summary	$192,095	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	$148,000	BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org	$5,704	DeferredCompensationFlngOrgAmt
Total Compensation Filing Org	$153,704	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	$60,690	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.