FESTIVAL OF ARTS OF LAGUNA BEACH: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: FESTIVAL OF ARTS OF LAGUNA BEACH (EIN 95-1964772)
Tax period: 2012-10-01 to 2013-09-30
Filed: 2014-01-10
IRS object ID: 201400139349300135
Schema version: 2012v2.0
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-10T14:55:54-08:00	Timestamp
Tax Period End Date	2013-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES Z FEDAK & CO	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	6081 ORANGE AVE STE 2	AddressLine1
City	CYPRESS	City
State	CA	State
ZIP Code	906303378	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	951964772	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FESTIVAL OF ARTS OF LAGUNA BEACH	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FEST	NameControl
Phone	9494941145	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	650 LAGUNA CANYON Rd	AddressLine1
City	LAGUNA BEACH	City
State	CA	State
ZIP Code	92651	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Fredric Sattler	Name
Title	President	Title
Date Signed	2014-01-10	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHARLES Z FEDAK CPA	Name
PTIN	P00558851	PTIN
Phone	7145271818	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Fredric Sattler	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	650 Laguna Canyon Road	AddressLine1
City	Laguna Beach	City
State	CA	State
ZIP Code	92651	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	10304896	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.LagunaFestivalofArts.Org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1932	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	To promote, produce, and sponsor events and activities that encourage the appreciation, study and performance of the arts.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	428	TotalNbrEmployees
Total Nbr Volunteers	550	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	748305	ContributionsGrantsPriorYear
Contributions Grants Current Year	779122	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	8072836	ProgramServiceRevenuePriorYear
Program Service Revenue CY	8317834	ProgramServiceRevenueCY
Investment Income Prior Year	56268	InvestmentIncomePriorYear
Investment Income Current Year	30896	InvestmentIncomeCurrentYear
Other Revenue Prior Year	262753	OtherRevenuePriorYear
Other Revenue Current Year	259306	OtherRevenueCurrentYear
Total Revenue Prior Year	9140162	TotalRevenuePriorYear
Total Revenue Current Year	9387158	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	8222270	OtherExpensePriorYear
Other Expenses Current Year	8344417	OtherExpensesCurrentYear
Total Expenses Prior Year	8222270	TotalExpensesPriorYear
Total Expenses Current Year	8344417	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	917892	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1042741	RevenuesLessExpensesCY
Total Assets BOY	12664305	TotalAssetsBOY
Total Assets EOY	13910441	TotalAssetsEOY
Total Liabilities BOY	1193523	TotalLiabilitiesBOY
Total Liabilities EOY	1334141	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	11470782	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	12576300	NetAssetsOrFundBalancesEOY
Mission Description	To promote, produce, and sponsor events and activities that encourage the appreciation, study and performance of the arts.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	6891745	Expense
Revenue	7377527	Revenue
Description	To foster, sustain, and extend the fine arts of design, dramatic arts, music and all other arts through concerts, exhibits, festivals, and pagents for the general public.	Description
Total Program Service Expense	6891745	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	52	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	428	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JILL HARRIS-STURDY FIN DIR	NamePerson
Telephone Number	9494941145	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	650 LAGUNA CANYON Rd	AddressLine1
City	LAGUNA BEACH	City
State	CA	State
ZIP Code	92651	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Ann Webster
Director	10.00	0.00	X	0	0	0
David Perry
Director	10.00	0.00	X	0	0	0
Fredric Sattler
President	20.00	0.00	X	0	0	0
Bob Moffett
Director	10.00	0.00	X	0	0	0
Wayne Baglin
Director	10.00	0.00	X	0	0	0
Tammy Arnold
Director	10.00	0.00	X	0	0	0
Pat Kollenda
Secretary	10.00	0.00	X	0	0	0
Tom Lamb
Vice President	10.00	0.00	X	0	0	0
Anita Mangels
Treasurer	10.00	0.00	X	0	0	0
Diane L Challis
Pageant Dir.	60.00	0.00		118873	0	18600	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	118873	TotalReportableCompFromOrg
Total Other Compensation	18600	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	454754	MembershipDues
Fundraising Events	45000	FundraisingEvents
All Other Contributions	279368	AllOtherContributions
Noncash Contributions	45000	NoncashContributions
Total Contributions	779122	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Ticket sales: POM	711190	7264711	7264711
Ticket sales: Exhibits	711190	112816	112816
Souvenir Program		293236		$293,236
Other events		104621		$104,621
FOAPOM Merchandise		374356		$374,356

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	168094	TotalRevenueColumn
Related Or Exempt Function Income	64000	RelatedOrExemptFunctionIncome
Exclusion	$104,094	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	8317834	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	73165	TotalRevenueColumn
Exclusion	$73,165	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	251876	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	251876	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	251876	TotalRevenueColumn
Exclusion	$251,876	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	830469	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	872738	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-42269	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-42269	TotalRevenueColumn
Exclusion	-$42,269	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	52430	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	45000	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	45000	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	7430	TotalRevenueColumn
Exclusion	$7,430	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

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

Net Income Or Loss NetIncomeOrLoss

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

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

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	9387158	TotalRevenueColumn
Related Or Exempt Function Income	7441527	RelatedOrExemptFunctionIncome
Exclusion	$1,166,509	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	0	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	250924	Total
Management And General	250924	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	84910	Total
Management And General	84910	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	0	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Souvenir	567877	567877
POM Operations	767154	767154
Marketing and Public Relations	787192	787192
POM Production	2867017	2867017

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3019343	Total
Program Services	1902505	ProgramServices
Management And General	1116838	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8344417	Total
Program Services	6891745	ProgramServices
Management And General	1452672	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	0	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	9210309	BOY
EOY	10464631	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	17440	BOY
EOY	64323	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	679754	BOY
EOY	525962	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	47676	BOY
EOY	52305	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	45821	BOY
EOY	71843	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1677734	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1445139	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	256871	BOY
EOY	232595	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2021366	BOY
EOY	2105700	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	385068	BOY
EOY	393082	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	12664305	BOY
EOY	13910441	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	881878	BOY
EOY	1000128	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	311645	BOY
EOY	334013	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1193523	BOY
EOY	1334141	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	9044633	BOY
EOY	10247672	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2426149	BOY
EOY	2328628	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11470782	BOY
EOY	12576300	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	12664305	BOY
EOY	13910441	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1042741	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	79471	ReconciliationUnrealizedInvest
Reconcilation Invest Expenses	-16694	ReconcilationInvestExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1035362	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1004957	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	722545	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	749880	CurrentTaxYearMinus1Year
Current Tax Year	786552	CurrentTaxYear
Total	4299296	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	7419573	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7446780	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	7702644	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7825395	CurrentTaxYearMinus1Year
Current Tax Year	8045119	CurrentTaxYear
Total	38439511	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Total	0	Total

Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509

Field	Value	IRS element (for citing)
Total	0	Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8454935	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8451737	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	8425189	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	8575275	CurrentTaxYearMinus1Year
Current Tax Year	8831671	CurrentTaxYear
Total	42738807	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	42738807	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	203759	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	209400	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	75197	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	96224	CurrentTaxYearMinus1Year
Current Tax Year	30896	CurrentTaxYear
Total	615476	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	203759	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	209400	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	75197	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	96224	CurrentTaxYearMinus1Year
Current Tax Year	30896	CurrentTaxYear
Total	615476	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	243542	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	323349	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	493392	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	508619	CurrentTaxYearMinus1Year
Current Tax Year	524591	CurrentTaxYear
Total	2093493	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8902236	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8984486	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	8993778	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	9180118	CurrentTaxYearMinus1Year
Current Tax Year	9387158	CurrentTaxYear
Total	45447776	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.94040	PublicSupportPercentage509
Prior Year Support Percentage	0.94170	PriorYearSupportPercentage
Investment Income Percentage	0.01350	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01700	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Assets In Part X	393082	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Preservation	X	CollectUsedForPreservation
Collect Used For Loan Or Exch Prgrms	X	CollectUsedForLoanOrExchPrgrms
Solicited Assets For Sale	false	SolicitedAssetsForSale

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1063953	OtherCostOrOtherBasis
Depreciation	944668	Depreciation
Book Value	119285	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	613781	OtherCostOrOtherBasis
Depreciation	500471	Depreciation
Book Value	113310	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	232595	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	9449935	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	79471	NetUnrealizedGainsInvestments
Other Revenues	-16694	OtherRevenues
Revenue Not Rptd F990	62777	RevenueNotRptdF990
Revenue Subtotal	9387158	RevenueSubtotal
Total Revenue Per Form990	9387158	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8344417	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	8344417	ExpensesSubtotal
Total Expenses Per Form990	8344417	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

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

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Agreement Ref Fundraising	false	AgreementRefFundraising

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Vehicle Raffle	NameOfEvent1
Gross Receipts Event1	97430	GrossReceiptsEvent1
Charitable Contributions Event1	45000	CharitableContributionsEvent1
Gross Revenue Event1	52430	GrossRevenueEvent1
Non Cash Prizes Event1	45000	NonCashPrizesEvent1
Gross Receipts Total	97430	GrossReceiptsTotal
Charitable Contributions Total	45000	CharitableContributionsTotal
Gross Revenue Total Events	52430	GrossRevenueTotalEvents
Non Cash Prizes Total Events	45000	NonCashPrizesTotalEvents
Direct Expense Summary Events	45000	DirectExpenseSummaryEvents
Net Income Summary	7430	NetIncomeSummary

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	45000	NoncashContribsRptdF990
Method Of Determining Revenues	Sticker Price	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (17 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Security: Column (A) - Total = $370930; Column (B) - Program Services = $370930; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Membership: Column (A) - Total = $148597; Column (B) - Program Services = $148597; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Finance: Column (A) - Total = $255818; Column (B) - Program Services = $0; Column (C) - Management & General = $255818; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Facilities Use: Column (A) - Total = $8718; Column (B) - Program Services = $0; Column (C) - Management & General = $8718; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Exhibits: Column (A) - Total = $424524; Column (B) - Program Services = $424524; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Events: Column (A) - Total = $295283; Column (B) - Program Services = $295283; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Capital Improvement Charge: Column (A) - Total = $430152; Column (B) - Program Services = $0; Column (C) - Management & General = $430152; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Box Office: Column (A) - Total = $554935; Column (B) - Program Services = $554935; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Assets Donated to City: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Art Eduction: Column (A) - Total = $108236; Column (B) - Program Services = $108236; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Administration - Payroll: Column (A) - Total = $130961; Column (B) - Program Services = $0; Column (C) - Management & General = $130961; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Administration - General: Column (A) - Total = $291189; Column (B) - Program Services = $0; Column (C) - Management & General = $291189; Column (D) - Fundraising = $0
Form 990, Part VI, Line 19	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.
Form 990, Part VI, Line 15b	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 15a	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 12c	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 11b	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 Auditor.