2026-02-13T13:14:37-05:00 2025-09-30 WITHUMSMITHBROWNPC 200 SPECTRUM CENTER DRIVE STE 1700 IRVINE CA 92618 990 2024-10-01 951964772 Festival Of Arts Of Laguna Beach % THE ORGANIZATION FEST 9494941145 650 Laguna Canyon Road Laguna Beach CA 92651 Jeffrey Rovner TREASURER 9494941145 2025-02-16 true true ISRAEL TANNENBAUM P01589203 9492612808 2026-02-16 2024 2025-03-06 01:10:19Z Jeffrey Rovner 650 Laguna Canyon Road Laguna Beach CA 92651 11424973 false X WWW.LAGUNAFESTIVALOFARTS.ORG X 1932 CA TO PROMOTE, PRODUCE, AND SPONSOR EVENTS AND ACTIVITIES THAT ENCOURAGE THE APPRECIATION, STUDY AND PERFORMANCE OF THE ARTS. 9 9 387 450 0 0 908120 972105 7909188 7308690 401985 383512 946153 902472 10165446 9566779 66519 87995 0 0 6121323 6114291 0 0 0 3552193 3788304 9740035 9990590 425411 -423811 13174595 12556285 880955 686456 12293640 11869829 X TO PROMOTE, PRODUCE, AND SPONSOR EVENTS AND ACTIVITIES THAT ENCOURAGE THE APPRECIATION, STUDY AND PERFORMANCE OF THE ARTS. false false 6245903 87995 7660707 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. 6245903 true true false false false false false true false false true false false false true false true false false false false false false false true true false false true true false false false false false false false false true false false false false false false false false true 72 0 true 387 true false false false false false true true false false false false false false X 9 9 false false false false true true true true true false false true true true true true true true true false CA X THE ORGANIZATION 9494941145 650 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 Diane Challis Pageant Director 40.0 0.0 X 192500 0 8900 Gary Fowler Director of Operations 40.0 0.0 X 141419 0 14056 Stephanie Higuchi Director of Marketing 40.0 0.0 X 134736 0 18626 Christine Georgantas Director of Exhibits 40.0 0.0 X 125500 0 13796 Richard Hill Technical Director 40.0 0.0 X 118000 0 17388 Michael Miller Director of Security 40.0 0.0 X 121000 0 13118 David Perry President 10.0 0.0 X X 0 0 0 Waybe Baglin Vice President 10.0 0.0 X X 0 0 0 Fredric Sattler Treasurer 10.0 0.0 X X 0 0 0 Pat Kollenda Secretary (thru 11/01/2024) 10.0 0.0 X X 0 0 0 Tom Lamb Secretary (EFF 11/01/2024) 10.0 0.0 X X 0 0 0 John Connolly Director 10.0 0.0 X 0 0 0 Ed Hanke Director 10.0 0.0 X 0 0 0 Anita Mangels Director 10.0 0.0 X 0 0 0 Jeff Rovner Director 10.0 0.0 X 0 0 0 Mitch Ridder DIRECTOR (EFF 11/1/2024) 10.0 0.0 X 0 0 0 833155 0 85884 9 false true false 0 188892 10000 773213 48395 972105 PAGEANT ADMISSIONS 711190 5724275 5724275 SERVICE CHARGES 711190 991250 991250 MUSIC SERIES 711190 377270 377270 GROUND ADMISSIONS 711190 96264 96264 WORKSHOP FEES 711190 18212 18212 101419 101419 7308690 383512 383512 0 0 443526 443526 0 443526 443526 1488906 1488906 0 190120 10000 119926 70194 70194 85130 48395 36735 36735 552984 200967 352017 352017 0 9566779 7660707 0 933967 0 87995 87995 0 0 201400 126882 74518 0 5028606 2994272 2034334 142254 84141 58113 250245 148583 101662 491786 291998 199788 0 99841 2288 97553 36296 832 35464 0 0 0 643203 516547 126656 551376 551376 239014 159343 79671 16703 11135 5568 1200 1200 826176 452107 374069 2664 1776 888 0 6081 4054 2027 0 0 117468 117468 359810 115683 244127 SUPPLIES 382560 382560 MEALS AND ENTERTAINMENT 159493 111675 47818 VOLUNTEER EXPENSE 77968 77968 FEES AND PERMITS 76224 50816 25408 192227 72672 119555 9990590 6245903 3744687 0 X 149157 128102 6877845 7607344 0 0 10000 8954 0 0 0 0 0 0 126614 111372 6498 9719 4287778 1460507 2685430 2827271 2901495 1412589 0 0 0 0 0 0 417556 450934 13174595 12556285 531786 438241 0 0 8670 1350 0 0 0 0 0 0 0 0 0 0 340499 246865 880955 686456 X 11212951 10741826 1080689 1128003 12293640 11869829 13174595 12556285 -423811 X false true X true false X 6145989 1266962 1152041 908120 972105 10445217 8602562 8604435 8386993 8255064 7660707 41509761 0 0 0 14748551 9871397 9539034 9163184 8632812 51954978 0 0 0 51954978 55380 738861 661362 829935 827038 3112576 0 55380 738861 661362 829935 827038 3112576 0 292015 328785 353513 323946 275250 1573509 15095946 10939043 10553909 10317065 9735100 56641063 0.91727 0.92030 0.05495 0.05260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 442020 0 0 X X false 2005376 2005376 344678 105168 239510 1250696 879194 371502 687028 476145 210883 2827271 0 FACILITY LEASE PAYABLE 212798 TENANT DEPOSITS 34067 246865 X 9816141 249362 249362 9566779 9566779 10239952 249362 249362 9990590 9990590 SCHEDULE D, PART X, LINE 2: THE FESTIVAL RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON EXAMINATION. INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS INCOME TAX EXPENSE. THE FESTIVAL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND EXEMPT FROM STATE INCOME TAXES UNDER STATE LAW, AND NO PROVISION FOR SUCH INCOME TAX HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FESTIVAL HAS EVALUATED UNCERTAIN TAX POSITIONS WITH RESPECT TO ITS OPERATIONS AND CONCLUDED THERE ARE NO SUCH POSITIONS AT SEPTEMBER 30, 2025. THE FESTIVAL DID NOT RECOGNIZE ANY TAX-RELATED INTEREST OR PENALTIES DURING THE PERIOD PRESENTED IN THESE FINANCIAL STATEMENTS. SCHEDULE D, PART XI AND XII, LINE 2D: COST OF GOODS SOLD - $ 200,967 FUNDRAISING EXPENSES - IN-KIND CONTRIBUTION FOR RAFFLE - $ 48,395 SCHEDULE D, PART III, LINE 4: THE FESTIVAL OF ARTS ART COLLECTION IS A COLLECTION OF ORIGINAL WORKS OF ART FROM LOCAL ARTISTS THAT HAVE DISPLAYED THESE ITEMS OVER THE YEARS DURING THE FESTIVAL OF ARTS EACH SUMMER. ANNUAL GALA 200120 10000 190120 12148 17025 90753 0 200120 10000 190120 12148 17025 90753 119926 70194 85130 48395 85130 48395 48395 36735 CA true false true false 1.00000 0.00000 MICHELLE REINDL 650 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 false STEPHANIE HIGUCHI 0 PR DIRECTOR - NO COMPENSATION FOR GAMING SERVICES X false FORM 990, SCHEDULE G, PART III, LINE 9A: THE ORGANIZATION WAS REGISTERED ON JULY 21, 2008, WITH THE OFFICE OF THE ATTORNEY GENERAL, REGISTRY OF CHARITABLE TRUSTS, NONPROFIT RAFFLE PROGRAMS, AND HAS ALWAYS BEEN IN COMPLIANCE WITH THE REQUIREMENTS FOR THE ANNUAL NONPROFIT RAFFLE REPORT AND THE STATE RAFFLE REGULATION. true SCHOLARSHIPS & AWARDS 18 87995 0 BOOK VALUE N/A SCHEDULE I, PART I, LINE 2: THE ORGANIZATION's PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IS TO MAINTAIN RECORDS FOR ELGIBILITY AND ASSISTANCE UPON REQUEST. X false false false false false false false false false Diane Challis Pageant Director 178000 0 14500 0 0 0 8900 0 0 0 201400 0 0 0 Gary Fowler Director of Operations 135419 0 6000 0 0 0 2368 0 11688 0 155475 0 0 0 Stephanie Higuchi Director of Marketing 124236 0 10500 0 0 0 6537 0 12089 0 153362 0 0 0 X 1 48395 FMV false false false PART I, COLUMN B: THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 6: INDIVIDUALS CAN PURCHASE DIFFERENT LEVELS OF MEMBERSHIP WITH DIFFERENT BENEFITS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A: VOTING PRIVILEGES ARE EXTENDED TO MEMBERS WHO RESIDE IN ORANGE COUNTY, CALIFORNIA. FORM 990, PART VI, SECTION A, LINE 7B: VOTING PRIVILEGES ARE EXTENDED TO MEMBERS WHO RESIDE IN ORANGE COUNTY, CALIFORNIA. FORM 990, PART VI, SECTION B, LINE 11B: COPY OF THE FEDERAL 990 TAX RETURN IS PROVIDED TO EACH BOARD MEMBER AND REVIEWED AT THE BOARD MEETING WITH THE EXTERNAL AUDITOR. FORM 990, PART VI, SECTION B, LINE 12C: ANNUAL REPORTING OF CONFLICTS OF INTEREST ARE REQUIRED TO BE REPORTED BY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15A: A HUMAN RESOURCES COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF ALL EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15B: A HUMAN RESOURCES COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF ALL EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 19: ALL ORGANIZATIONAL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ON A PER REQUEST BASIS.