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    <ReturnTs>2023-01-04T12:53:15-08:00</ReturnTs>
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        <BusinessNameLine1Txt>LISS FAIN DANCE INC</BusinessNameLine1Txt>
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      <PersonNm>Elizabeth Fain</PersonNm>
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      <PreparerPersonNm>KATHRYN HARRIS</PreparerPersonNm>
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      <PrimaryExemptPurposeTxt>RESEARCH THE IMPACT OF DANCE ON THE LIFE OF PEOPLE OF THE SAN FRANCISCO AREA AND EDUCATE THE PUBLIC ABOUT THE RESULTS THROUGH CLASSES, WORKSHOPS, PERFORMANCES, PUBLIC ASSISTANCE AND PUBLICATIONS.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Liss Fain Dances artist-in-residency at Berkeley Ballet Theater, which began in September 2020, continued through December 2021. The residency activities included workshops for the students and studio space for rehearsals that were open to the students to observe. The in-kind contribution of studio space for rehearsals was a part of the Berkeley Ballet Theater artist-in-residency. The company taught outdoor workshops in June and July. These workshops were part of the residency activities and were free to the Berkeley Ballet students. In November and December 2021, Liss Fain Dance held indoor rehearsals for company dancers to begin working on material for performances at Z Space in San Francisco, November 11-13, 2022.In addition, the company resumed in-person outreach workshops at 826 Valencia, a non-profit organization supporting and teaching creativity and writing to young students. The outreach program with 826 Valencia, which Ms. Fain designed and developed, has been ongoing since 2011. These workshops are not paid; the cost to Liss Fain Dance is covered through contributions. The companys first theater performances since 2019 were scheduled for November 11-13, 2022, at Z Space in San Francisco. Ms. Fain began planning with the installation designer, film maker and composer in February 2022. Z Space contributed in-kind marketing support. $6,700 of expenses for FY21 were deposits on work in FY22.Due to the pandemic, FY21 was unusual there were no performances or paid workshops in FY21. The companys income for FY21 came from contributions and a grant from the Kellogg Foundation. Fortunately, Liss Fain Dances performances in November 2022 at Z Space were sold out, and in-person workshops for pre-professional and professional dancers will resume.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Elizabeth Fain</PersonNm>
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        <PersonNm>Rob Semper</PersonNm>
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        <PersonNm>Lynn Rankin</PersonNm>
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        <PersonNm>Julie Reinganum</PersonNm>
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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: As a result of large contributions from substantial contributors, taxpayer's public support percentages for the fiscal year June 30, 2021 and 2022 are 19.45 and 20.60, respectively. For the reasons outlined below, taxpayer continues to qualify as a public charity pursuant to the 10% facts and circumstances test described in Treasury Regulations 1.170A-9(e)(3)(i).Taxpayer continues to focus on increasing contributions from the general public as well as program service revenue. Fundraising activities, as well as program service activities, are conducted by the executive director who manages both the administrative and program activities of the organization on a volunteer basis.The taxpayer has a governing body whose focus is upon the broad interest of the public in dance appreciation and education, rather than the personal or private interest of a limited number of donors.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $1750</ExplanationTxt>
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        <ExplanationTxt>Insurance $2902</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Installation Design $2000</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
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        <ExplanationTxt>Bank fees $282</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Tax $250</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>UTILITIES EXPENSES $91</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Administration$ 525Bank Fees 282Payroll Expense 300Storage 6,078Tax 250Installation Design 2,000Utilities Expense 91 Insurance 1,750Advertising 2,902 -------- Total $ 14,178</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part III - Organization's Primary Exempt Purpose</FormAndLineReferenceDesc>
        <ExplanationTxt>Research the impact of dance on the life of people of the San Francisco area and educate the public about the results through classes, workshops, performances, public assistance and publications.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Line 28 - Statement of Prgm Srvce Accompli</FormAndLineReferenceDesc>
        <ExplanationTxt>Liss Fain Dance began the fiscal year as artist-in-residence at Berkeley Ballet Theater, with the expectation that the company would be regularly teaching workshops and holding studio showings. Because of the lockdown, Berkeley Ballet Theater presented and moderated a Zoom watch parties and discussions. Liss Fain DFance conducted company rehearsals outdoors during fall 2020. These rehearsals stopped with eh second lockdown and the onset of cold weather. In spring 2021, the company taught workshops for Berkeley BalletTheater outdoors.Ms. Fain was asked to make a dance film, with filmmaker Lindsay Gauthier, to be shot and edited in the next fiscal year (FY21). Ms. Fain was asked to present an installation work in the next FY by Z Space, who will be the co-presenter. Ms. Fain and her artistic collaborators are now planning the film and the Z Space performance.</ExplanationTxt>
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        <ExplanationTxt>(a) Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ............. No(b) Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?............................................. No</ExplanationTxt>
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