ATHFEST INCORPORATED: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ATHFEST INCORPORATED (EIN 20-0425341)
Tax period: 2012-10-01 to 2013-09-30
Filed: 2014-02-04
IRS object ID: 201410359349300011
Schema version: 2012v2.1
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 C
Schedule D
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-04T09:56:40-05:00	Timestamp
Tax Period End Date	2013-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	582057307	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PAUL A THOMAS CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3001 MONROE HWY BLDG 600 STE A	AddressLine1
City	WATKINSVILLE	City
State	GA	State
ZIP Code	30677	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	200425341	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	ATHF	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 327	AddressLine1
City	ATHENS	City
State	GA	State
ZIP Code	30603	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PAUL THOMAS	Name
Title	TREASURER	Title
Phone	7065481973	Phone
Date Signed	2014-01-17	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PAUL A THOMAS CPA	Name
PTIN	P00260928	PTIN
Phone	7707251433	Phone
Date Prepared	2014-02-04	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	433106	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.ATHFEST.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2004	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	EDUCATION OF MUSIC AND ARTS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	1	TotalNbrEmployees
Total Nbr Volunteers	450	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	208843	ContributionsGrantsPriorYear
Contributions Grants Current Year	208915	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	165824	ProgramServiceRevenuePriorYear
Program Service Revenue CY	224191	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	374667	TotalRevenuePriorYear
Total Revenue Current Year	433106	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	36555	SalariesEtcPriorYear
Salaries Etc Current Year	41811	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	101603	TotalFundrsngExpCurrentYear
Other Expense Prior Year	276444	OtherExpensePriorYear
Other Expenses Current Year	309486	OtherExpensesCurrentYear
Total Expenses Prior Year	312999	TotalExpensesPriorYear
Total Expenses Current Year	351297	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	61668	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	81809	RevenuesLessExpensesCY
Total Assets BOY	209364	TotalAssetsBOY
Total Assets EOY	292497	TotalAssetsEOY
Total Liabilities BOY	-331	TotalLiabilitiesBOY
Total Liabilities EOY	2769	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	209695	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	289728	NetAssetsOrFundBalancesEOY
Mission Description	EDUCATION OF MUSIC AND ARTS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	160239	Expense
Revenue	196600	Revenue
Description	EDUCATE THE PUBLIC ABOUT MUSIC AND ARTS IN GENERAL SPECIFICALLY ABOUT ATHENS MUSIC AND ARTS. THE ATHENS CONVENTION AND VISITORS BUREAU ESTIMATED THAT APPROX 60,000 PEOPLE ATTEND THE ANNUAL FESTIVAL.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	1280	Expense
Revenue	2172	Revenue
Description	TO EDUCATE CHILDREN AND ADULTS ABOUT MUSIC AND ARTS AND FILM THROUGH HANDS ON ACTIVITIES AND DEMONSTRATIONS RELATED TO MUSIC ARTS AND FILM. APPROXIMATELY 2000 CHILDREN AND THEIR PARENTS ATTENDED KIDSFEST THIS PAST YEAR.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	76976	Expense
Revenue	25418	Revenue
Description	ATHFEST EDUCATES PROGRAMS HELD MUSIC RELATED INFORMATIONAL AND EDUCATIONAL PROGRAMS FOR SCHOOL CHILDREN IN ATHENS AND THE SURROUNDING COUNTIES. THIS PAST YEAR ATHFEST PRESENTED THIS EDUCATIONAL PROGRAM IN AREA ELEMENTARY AND MIDDLE SCHOOLS. DOZENS OF MUSICIANS FROM THE ATHENS AREA PARTICIPATED IN THIS PROGRAM THAT PROVIDED MUSIC AND ARTS LEARNING EXPERIENCE FOR THE CHILDREN. ATHFEST MINI GRANTS PROVIDED FUNDING TO SCHOOLS AND OTHER ORGANIZATIONS FOR MUSICAL INSTRUMENTS, ART SUPPLIES, AND OTHER RELATED EXPENDITURES THAT GO TOWARD EDUCATING AREA SCHOOL CHILDREN IN MUSIC AND ARTS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	238495	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	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	false	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
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	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	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	13	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	1	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
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
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
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	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
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PAUL THOMAS	NamePerson
Telephone Number	7065481973	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 327	AddressLine1
City	ATHENS	City
State	GA	State
ZIP Code	30603	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JARED BAILEY
DIRECTOR	30.00	X	X	X	38840	0	0
ALICIA NICKLES
PRESIDENT SPONSOR CHAIR	3.00				0	0	0	X
JULIE ROTH
SECRETARYFUNDRAISING CHAIR	2.00				0	0	0	X
PAUL THOMAS
TREASURER	4.00				0	0	0	X
RUSSELL HALLAUER
VICE PRESIDENT MARKETING CH	2.00				0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	38840	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	208915	FundraisingEvents
Total Contributions	208915	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	MUSIC EDUCATION	Description
Business Code	711300	BusinessCode
Total Revenue Column	224191	TotalRevenueColumn
Related Or Exempt Function Income	224191	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	224191	TotalProgramServiceRevenue
Cntrbtns Rprtd Fundraising Events	208915	CntrbtnsRprtdFundraisingEvents

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	433106	TotalRevenueColumn
Related Or Exempt Function Income	224191	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

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

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	38840	Total
Program Services	19420	ProgramServices
Management And General	6473	ManagementAndGeneral
Fundraising	12947	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	2971	Total
Program Services	1486	ProgramServices
Management And General	495	ManagementAndGeneral
Fundraising	990	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	478	Total
Management And General	478	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	12428	Total
Program Services	3660	ProgramServices
Fundraising	8768	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8930	Total
Program Services	5154	ProgramServices
Management And General	2056	ManagementAndGeneral
Fundraising	1720	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	62	Total
Fundraising	62	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5301	Total
Program Services	2950	ProgramServices
Management And General	584	ManagementAndGeneral
Fundraising	1767	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	160	Total
Program Services	29	ProgramServices
Fundraising	131	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	127	Total
Management And General	127	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1940	Total
Program Services	475	ProgramServices
Fundraising	1465	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising	Management And GeneralManagementAndGeneral
COMMISSIONS	12506	10410	2096
OTHER EXPENSES	15098	14009	1089
BANK CHARGES	2489	2055	434
DUES AND MEMBERSHIPS	543		40	503

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	249424	Total
Program Services	178847	ProgramServices
Management And General	483	ManagementAndGeneral
Fundraising	70094	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	351297	Total
Program Services	238495	ProgramServices
Management And General	11199	ManagementAndGeneral
Fundraising	101603	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	207569	BOY
EOY	290935	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1795	BOY
EOY	1562	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	209364	BOY
EOY	292497	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	-331	BOY
EOY	2769	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	-331	BOY
EOY	2769	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	209695	BOY
EOY	289728	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	209695	BOY
EOY	289728	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	209364	BOY
EOY	292497	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	81809	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	-1776	ReconcilationPriorAdjustment
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	161013	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	95238	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	161271	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	165824	CurrentTaxYearMinus1Year
Current Tax Year	224191	CurrentTaxYear
Total	807537	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	161013	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	95238	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	161271	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	165824	CurrentTaxYearMinus1Year
Current Tax Year	224191	CurrentTaxYear
Total	807537	Total

Field	Value	IRS element (for citing)
Public Support Total170	807537	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	669	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	435	CurrentTaxYearMinus3Years
Total	1104	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2310	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	300	CurrentTaxYearMinus2Years
Total	2610	Total

Field	Value	IRS element (for citing)
Total Support	811251	TotalSupport
Public Support Pertcentage170	0.99540	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.98020	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Not Described In501c3	false	NotDescribedIn501c3

Schedule D IRS990ScheduleD

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	HALF MARATHO	NameOfEvent1
Gross Receipts Event1	208915	GrossReceiptsEvent1
Gross Revenue Event1	208915	GrossRevenueEvent1
Cash Prizes Event1	2700	CashPrizesEvent1
Non Cash Prizes Event1	6117	NonCashPrizesEvent1
Other Direct Expenses Event1	92786	OtherDirectExpensesEvent1
Total Number Of Other Events	5	TotalNumberOfOtherEvents
Gross Receipts Total	208915	GrossReceiptsTotal
Gross Revenue Total Events	208915	GrossRevenueTotalEvents
Cash Prizes Total Events	2700	CashPrizesTotalEvents
Non Cash Prizes Total Events	6117	NonCashPrizesTotalEvents
Other Direct Expenses Total Events	92786	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	101603	DirectExpenseSummaryEvents
Net Income Summary	107312	NetIncomeSummary

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
ALICIA NICKLES
OFFICER	1578	COMMISSIONS	false
FOUNDRY ENTERTAINMENT
PART OWNED BY BOARD MEMBER	3000	BOOKING FEE	false
RUSS HALLAUER
VICE PRESIDENT	1000	CD PRODUCTION	false
PAUL THOMAS
TREASURER		PREPARATION OF TAX RETURNS	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Officer directors etc family relationship Part VI line 2	ALICIA NICKLES (PRESIDENT, SPONSORSHIP CHAIR) IS CO-OWNER OF FLAGPOLE MAGAZINE, A WEEKLY PUBLICATION THAT COVERS THE MUSIC AND ARTS SCENE IN AND AROUND ATHENS, GEORGIA. THE ORGANIZATION CONTRACTS WITH FLAGPOLE MAGAZINE TO PROVIDE COORDINATION OF SPONSORSHIP SALES AND PRINTING OF THE FESTIVAL GUIDE. ATHFEST PAYS COMMISSIONS ON SPONSORSHIP SALES AND SPONSOR TRADES TO FLAGPOLE AND IT9S EMPLOYEES WHO GENERATE SPONSOR REVENUES TO THE ORGANIZATION AS WELL AS REIMBURSES FLAGPOLE FOR THE PRINTING COSTS OF THE FESTIVAL GUIDE. .......PAUL THOMAS (TREASURER) IS A CPA IN THE ATHENS AREA. HIS CLIENTS INCLUDE MUSICIANS, BANDS, AGENTS, RECORD LABLES, PERFORMANCE VENUES (NIGHT CLUBS), ARTISTS AND OTHERS IN THE MUSIC AND ARTS INDUSTRY IN AND AROUND ATHENS. PAUL HAS BUSINESS RELATIONSHIPS WITH SEVERAL OF THE BOARD MEMBERS, COMMITTEE CHAIRS AND/OR THEIR BUSINESSES. HIS FIRM IS COMPENSATED FOR THE PREPARATION OF ANNUAL FORM 990. ....... RUSS HALLAUER (VICE-PRESIDENT). HIS EMPLOYMENT IN THE MARKETING AND ADVERTISING FIELD ADD TO THE ABILITY OF THE ORGANIZATION TO BETTER PROMOTE IT9S PROGRAMS AND EVENTS. RUSS IS OWNER OF GHOSTMEAT RECORDS, WHICH IS CONTRACTED BY THE ORGANIZATION TO PRODUCE AN ANNUAL COMPILATION MUSIC CD THAT FEATURES ATHENS AREA BANDS. THE CD IS USED TO PROMOTE THE ANNUAL FESTIVAL AS WELL AS EDUCATE THE LISTENERS ABOUT THE VARIETY OF MUSIC IN THE ATHENS AREA. SALES OF THE CD HELP FUND THE ORGANIZATION9S EDUCATIONAL PROGRAMS. ........ TROY AUBREY (BOOKING CHAIR) IS RESPONSIBLE FOR COORDINATING AN AVERAGE OF 200 BANDS THAT PERFORM AT THE ANNUAL FESTIVAL ON THREE OUTDOOR STAGES AND AS MANY AS 15 INDOOR VENUES. TROY WORKS FOR FOUNDRY ENTERTAINMENT. THE ORGANIZATION CONTRACTS WITH FOUNDRY ENTERTAINMENT FOR THE BOOKING OF THE OUTDOOR STAGE BANDS. THE ORGANIZATION USED TO RENT OFFICE SPACE FROM ATHENSMUSIC.NET (CO-OWNED BY TROY). TROY9S WIFE WORKS FOR FLAGPOLE MAGAZINE AND GENERATES SPONSORSHIP REVENUES FOR THE ORGANIZATION AND SUBSEQUENTLY RECEIVES COMMISSIONS FROM THE ORGANIZATION. ........
O02	Organizational document changes Part VI line 4	THE ORGANIZATION MADE CHANGES TOP ITS BYLAWS.
O03	Member election for additional members Part VI line 7a	COMMITTEE CHAIRS ARE NOMINATED BY THE BOARD FROM THOSE WHO VOLUNTEER FOR THE POSITION. THE EXISTING COMMITTEE CHAIRS VOTE FOR THE NEXT YEARS SLATE OF CHAIR POSITIONS. COMMITTEE CHAIRS OF THE ORGANIZATION ELECT THE BOARD OF OFFICERS FOR THE YEAR.
O04	Governing body decisions Part VI line 7b	DECISIONS BY THE BOARD ARE SUBJECT TO APPROVAL BY THE COMMITTEE CHAIRS. COMMITTEES ARE GIVEN BUDGETS AND ANY EXPENSES OUTSIDE THOSE BUDGETED ARE APPROVED BY THE BOARD IN ADVANCE.
O05	Form 990 governing body review Part VI line 11	THE FORM 990 IS REVIEWED BY THE BOARD AND THE COMMITTEE CHAIRS PRIOR TO THE FILING OF THE RETURN.
O06	Conflict of interest policy compliance Part VI line 12c	A CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY THE BOARD AND ALL COMMITTEE CHAIRS ON AN ANNUAL BASIS. ALL EXISTING OR POTENTIAL CONFLICTS ARE MADE KNOWN TO THE BOARD AND THE CHAIRS.
O07	CEO executive director top management comp Part VI line 15a	JARED BAILEY IS THE DIRECTOR OF THE ORGANIZATION, AND THE ONLY PAID EMPLOYEE. JARED HAS EXTENSIVE TIES TO THE ATHENS MUSIC SCENE, FOUNDING SEVERAL NIGHTCLUBS AS WELL AS FLAGPOLE MAGAZINE OVER THE YEARS. JARED HAS BEEN WITH ATHFEST SINCE IT9S INCEPTION UNDER THE ATHENS DOWNTOWN DEVELOPMENT AUTHORITY. HIS KNOWLEDGE OF THE COUNTY AND CITY PROCESSES NECESSARY TO PERMIT THE EVENT AND HIS CONTACTS THROUGHOUT THE MUSIC INDUSTRY ARE A VALULABLE ASSET TO THE ORGANIZATION. HIS PAY AND BENEFITS ARE DETERMINED BY THE EXECUTIVE BOARD AND SUBJECT TO APPROVAL BY THE COMMITTEE CHAIRS.
O08	Other officer or key employee compensation Part VI line 15b	CONTRACTS WITH OFFICERS, BOARD MEMBERS, COMMITTEE CHAIRS OR THEIR RELATED BUSINESS ENTITIES ARE ALL MADE THROUGH WRITTEN CONTRACTS AND APPROVED IN ADVANCE BY THE UNRELATED BOARD OFFICERS AND COMMITTEE CHAIRS.
O09	Governing documents etc available to public Part VI line 19	CURRENTLY COPIES OF THE ORGANIZATIONS FORM 990 ARE MADE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION9S OFFICES DURING NORMAL BUSINESS HOURS. CONSIDERATION IS UNDERWAY TO ADD THE 990 TO THE WEB PAGE OR LINK TO THE GUIDESTAR SITE THAT CONTAINS COPIES OF THE ORGANIZATION9S 990. OTHER FINANCIAL REPORTS AND DOCUMENTS ARE ALSO OPEN TO PUBLIC INSPECTION AS REQUESTED. THERE ARE NO CURRENT PLANS TO POST FINANCIAL REPORTS TO THE WEB.
O10	Explanation of other changes in net assets or fund balances Part XI line 9	ROUNDING
O11	List of other expenses Part IX line 24e	SEE ATTACHED LISTING