FESTIVAL OF ARTS OF LAGUNA BEACH: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: FESTIVAL OF ARTS OF LAGUNA BEACH (EIN 95-1964772)
Tax period: 2009-10-01 to 2010-09-30
Filed: 2011-01-20
IRS object ID: 201130209349300918
Schema version: 2009v1.7
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	2011-01-20T16:46:20-08:00	Timestamp
Tax Period End Date	2010-09-30	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	2009-10-01	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 ROAD	AddressLine1
City	LAGUNA BEACH	City
State	CA	State
ZIP Code	92651	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Wayne Baglin	Name
Title	President	Title
Date Signed	2011-01-19	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Charles Z Fedak CPA	Name
Phone	7145271818	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Wayne Baglin	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	9166799	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c	X	Organization501c
Web Site	WWW.FOAPOM.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1932	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission 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.	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	775219	ContributionsGrantsPriorYear
Contributions Grants Current Year	741145	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	7390102	ProgramServiceRevenuePriorYear
Program Service Revenue CY	7503105	ProgramServiceRevenueCY
Investment Income Prior Year	203759	InvestmentIncomePriorYear
Investment Income Current Year	105242	InvestmentIncomeCurrentYear
Other Revenue Prior Year	415299	OtherRevenuePriorYear
Other Revenue Current Year	413916	OtherRevenueCurrentYear
Total Revenue Prior Year	8784379	TotalRevenuePriorYear
Total Revenue Current Year	8763408	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	7664963	OtherExpensePriorYear
Other Expenses Current Year	8337476	OtherExpensesCurrentYear
Total Expenses Prior Year	7664963	TotalExpensesPriorYear
Total Expenses Current Year	8337476	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1119416	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	425932	RevenuesLessExpensesCY
Total Assets BOY	10085280	TotalAssetsBOY
Total Assets EOY	10598255	TotalAssetsEOY
Total Liabilities BOY	1273506	TotalLiabilitiesBOY
Total Liabilities EOY	1256391	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	8811774	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	9341864	NetAssetsOrFundBalancesEOY
Mission 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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	6557578	Expense
Revenue	6633594	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	6557578	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
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	53	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
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
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
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
Policies Reference Chapters	false	PoliciesReferenceChapters
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	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 ROAD	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	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Wayne Baglin
President	0.	0	0	0
Tom Lamb
Director	0.	0	0	0
Steve Dicterow
Director	0.	0	0	0
Pat Kollenda
Secretary	0.	0	0	0
Fred Sattler
Treasurer	0.	0	0	0
Diane L Challis
Pageant Dir.	60.00	125876	0	0	X
David Perry
Vice President	0.	0	0	0
Bob Moffett
Director	0.	0	0	0
Ann Webster
Director	0.	0	0	0
Anita Mangels
Director	0.	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	125876	TotalReportableCompFromOrg
Number Individuals GT100 K	2	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	465140	MembershipDues
All Other Contributions	276005	AllOtherContributions
Total Contributions	741145	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Ticket sales: POM	711190	6536760	6536760
Ticket sales: Exhibits	711190	96834	96834
Souvenir Program		157439		$157,439
Miscellaneous		142962		$142,962
FOAPOM Merchandise		388723		$388,723

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	180387	TotalRevenueColumn
Related Or Exempt Function Income	65628	RelatedOrExemptFunctionIncome
Exclusion	$114,759	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	7503105	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	79212	TotalRevenueColumn
Exclusion	$79,212	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	267024	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	267024	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	267024	TotalRevenueColumn
Exclusion	$267,024	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	312501	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	286471	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	26030	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	26030	TotalRevenueColumn
Exclusion	$26,030	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	263812	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	116920	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	146892	TotalRevenueColumn
Exclusion	$146,892	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	8763408	TotalRevenueColumn
Related Or Exempt Function Income	6699222	RelatedOrExemptFunctionIncome
Exclusion	$1,323,041	ExclusionAmount

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	226915	Total
Management And General	226915	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	94511	Total
Management And General	94511	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	0	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
POM Production	2716625	2716625
POM Operations	702204	702204
Marketing and Public Relations	797646	797646
Exhibits	538451	538451
Administration - General	696225		696225

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2564899	Total
Program Services	1802652	ProgramServices
Management And General	762247	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8337476	Total
Program Services	6557578	ProgramServices
Management And General	1779898	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	6594478	BOY
EOY	7745857	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	12305	BOY
EOY	20622	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	1237726	BOY
EOY	547949	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	86005	BOY
EOY	59552	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	30996	BOY
EOY	30307	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1466470	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1202728	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	256869	BOY
EOY	263742	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1534496	BOY
EOY	1583901	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	332405	BOY
EOY	346325	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	10085280	BOY
EOY	10598255	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	878078	BOY
EOY	903727	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	395428	BOY
EOY	352664	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1273506	BOY
EOY	1256391	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6142941	BOY
EOY	6959930	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2668833	BOY
EOY	2381934	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8811774	BOY
EOY	9341864	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	10085280	BOY
EOY	10598255	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

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	667534	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1048951	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1996311	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1035362	CurrentTaxYearMinus1Year
Current Tax Year	1004957	CurrentTaxYear
Total	5753115	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	7194972	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7155939	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	7368232	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7419573	CurrentTaxYearMinus1Year
Current Tax Year	7446780	CurrentTaxYear
Total	36585496	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	7862506	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8204890	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9364543	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	8454935	CurrentTaxYearMinus1Year
Current Tax Year	8451737	CurrentTaxYear
Total	42338611	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	42338611	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	116370	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	337239	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	197186	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	203759	CurrentTaxYearMinus1Year
Current Tax Year	209400	CurrentTaxYear
Total	1063954	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	116370	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	337239	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	197186	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	203759	CurrentTaxYearMinus1Year
Current Tax Year	209400	CurrentTaxYear
Total	1063954	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	230395	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	281340	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	328478	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	243542	CurrentTaxYearMinus1Year
Current Tax Year	323349	CurrentTaxYear
Total	1407104	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	44809669	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.94490	PublicSupportPercentage509
Investment Income Percentage	0.02370	InvestmentIncomePercentage
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	346325	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	933232	OtherCostOrOtherBasis
Depreciation	751021	Depreciation
Book Value	182211	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	533238	OtherCostOrOtherBasis
Depreciation	451707	Depreciation
Book Value	81531	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	263742	TotalOfBookValueLandBuildings
Total Revenue	8763408	TotalRevenue
Total Expenses	8337476	TotalExpenses
Excess Or Deficit For Year	425932	ExcessOrDeficitForYear
Excess Or Deficit Per FS	425932	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	9029486	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	104158	NetUnrealizedGainsInvestments
Other Revenues	161920	OtherRevenues
Revenue Not Rptd F990	266078	RevenueNotRptdF990
Revenue Subtotal	8763408	RevenueSubtotal
Total Revenue Per Form990	8763408	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8499396	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	161920	OtherExpensesIncluded
Expenses Not Rptd F990	161920	ExpensesNotRptdF990
Expenses Subtotal	8337476	ExpensesSubtotal
Total Expenses Per Form990	8337476	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XIII, Line 2d	Part XIII, Line 2d: Other expenses and losses per audited F/S	Vehicle Donation $45000 Gross up of expenses from fundraising $116920
Part XII, Line 2d	Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990	Vehicle Donation $45000 Gross up of revenues from fundraising $116920
Part III, Line 4	Part III, Line 4: Description of organization's collections and how it furthers its purpose.	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.

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	Annual Gala	NameOfEvent1
Gross Receipts Event1	210986	GrossReceiptsEvent1
Gross Revenue Event1	210986	GrossRevenueEvent1
Other Direct Expenses Event1	116920	OtherDirectExpensesEvent1
Name Of Event2	Vehicle Raffle	NameOfEvent2
Gross Receipts Event2	52826	GrossReceiptsEvent2
Gross Revenue Event2	52826	GrossRevenueEvent2
Gross Receipts Total	263812	GrossReceiptsTotal
Gross Revenue Total Events	263812	GrossRevenueTotalEvents
Other Direct Expenses Total Events	116920	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	116920	DirectExpenseSummaryEvents
Net Income Summary	146892	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

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 (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	All organizational documents are made avaliable 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	An H/R 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 is required for all officers, directors, trustees and key employees.
Form 990, Part VI, Line 11	Form 990, Part VI, Line 11: Form 990 Review Process	A copy of the Federal 990 Tax Return was provided to each Board Member and reviewed at the Board Meeting with the Auditor.