2022-11-15T15:29:07-08:00 2021-12-31 272210124 Steven D Mocalis 555 N El Camino Real A225 San Clemente CA 92672 990 2021-01-01 956219982 SAWDUST FESTIVAL CORPORATION SAWD 9494943030 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 ANDREW SOLIZ President 2022-11-15 true ANDREW SOLIZ 999009999 STEVEN D MOCALIS P00698737 9494855522 X 3 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z ANDREW SOLIZ 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 4500822 false X WWW.SAWDUSTARTFESTIVAL.ORG X 1968 CA PROVIDE GENERAL PUBLIC THE OPPORTUNITY TO ENJOY AND APPRECIATE THE ART AND CULTURE PRODUCED IN THE COMMUNITIES THROUGH PUBLIC MEETINGS AND EXHIBITIONS 9 9 112 11 0 86175 1861049 180482 1757143 704 10841 258548 584551 525909 4213584 77610 38901 0 477013 620522 0 0 457732 777832 1012355 1437255 -486446 2776329 1529777 4429871 174798 277796 1354979 4152075 X PROVIDE GENERAL PUBLIC THE OPPORTUNITY TO ENJOY AND APPRECIATE THE ART AND CULTURE PRODUCED IN THE COMMUNITIES THROUGH PUBLIC MEETINGS AND EXHIBITIONS false false 1093835 1757143 THE FESTIVAL PROVIDED PUBLIC ARTS AND CRAFTS EXHIBITIONS DURING THE SPRING, SUMMER AND WINTER. PUBLIC ATTENDANCE WAS APPROXIMATELY 183,000. 19261 THE FESTIVAL PROVIDED ART KITS TO INDIVIDUALS. 14640 THE FESTIVAL PROVIDED MEDICAL ASSISTANCE AND CATASTROPHIC RELIEF TO LAGUNA BEACH ARTISTS. 5000 5000 1132736 true true false false false false false false false false true false false false true true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 56 0 true 112 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X ANDREW SOLIZ-PRESIDENT 9494943030 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 JOHN BULLARD GENERAL MANAGER 45.00 0.00 X 47116 0 2946 RACHEL GOBERMAN INCOMING PRES 5.00 0.00 X X 0 0 0 MONICA PRADO OUTGOING PRES 5.00 0.00 X X 0 0 0 TREVOR LEPENSKE INCOMING VP 5.00 0.00 X X 0 0 0 JAMIE BICHLER OUTGOING VP 5.00 0.00 X X 0 0 0 PATSEE OBER INCOMING TREAS 5.00 0.00 X X 0 0 0 CARRIE WOODBURN OUTGOING TREAS 5.00 0.00 X X 0 0 0 NANCY VILLERE INCOMING SEC 5.00 0.00 X X 0 0 0 JULIE SETTERHOLM MEMBER 5.00 0.00 X 0 0 0 BRUCE FREUND MEMBER 5.00 0.00 X 0 0 0 CLIFF WASSMANN MEMBER 5.00 0.00 X 0 0 0 ANDREW SOLIZ MEMBER 5.00 0.00 X 0 0 0 DEBRA COVER MEMBER 5.00 0.00 X 0 0 0 47116 2946 0 false false false 0 2305 1796328 62416 1280 1861049 EXHIBITOR FEES 258920 258920 GATE ADMISSIONS 1497530 1497530 STUDIO ART CLASSES 693 693 1757143 10841 10841 0 0 68600 68600 68600 68600 0 18909 2683 16226 16226 0 715565 284555 431010 431010 COMMISSIONS 61638 61638 MISCELLANEOUS 7077 7077 68715 4213584 1894458 458077 5000 5000 33901 33901 0 0 47116 47116 0 469876 372234 97642 5060 1846 3214 45208 34347 10861 53262 38349 14913 0 395 395 0 0 0 0 55075 12735 42340 153072 153072 33651 7092 26559 6018 4333 1685 0 93154 72344 20810 0 0 0 6368 6368 0 72156 51952 20204 59580 42898 16682 ENTERTAINMENT 99070 99070 GROUNDS EXPENSE 70570 70570 MERCHANT FEES 56616 56616 Printing and Publications 38887 38887 33220 31122 2098 1437255 1132736 304519 0 436555 3392921 0 15000 50109 3505 0 0 0 8508 2081 0 2626857 1958583 740430 668274 268098 328707 0 0 0 26077 19383 1529777 4429871 10269 25134 535 79905 163994 172757 174798 277796 X 1189542 3435402 165437 716673 1354979 4152075 1529777 4429871 2776329 20767 X false true X true false X 61549 52941 68572 86175 1861049 2130286 1622393 1772902 1913228 205934 2213095 7727552 0 0 0 1683942 1825843 1981800 292109 4074144 9857838 0 0 9857838 2149 2704 13933 704 10841 30331 8345 7420 13345 29110 10494 10124 27278 704 10841 59441 0 171160 165674 170601 244485 156244 908164 1865596 2001641 2179679 537298 4241229 10825443 0.91060 0.88200 0.00550 0.00830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 339839 339839 2044939 1762668 282271 128612 117281 11331 113467 78634 34833 668274 ACCRUED INTEREST 6368 ACCRUED SALARIES AND VACATION 11617 EIDL LOAN 148718 SALES TAX PAYABLE 6054 172757 X 4234351 20767 20767 4213584 4213584 1437255 1437255 1437255 Part X : FIN48 Footnote THE FESTIVAL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(d) OF THE CALIFORNIA REVENUE AND TAXATION CODE.IN ACCORDANCE WITH THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (FASB ASC), THE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES BEFORE ANY PART OF THE BENEFIT CAN BE RECORDED IN THE FINANCIAL STATEMENTS. THE DETERMINATION OF TAX-EXEMPT STATUS IS CONSIDERED TO BE A TAX POSITION TAKEN WITH RESPECT TO THE PROVISIONS OF FASB. THE FESTIVAL DOES NOT BELIEVE ITS FINANCIAL STATMENTS INCLUDE ANY UNCERTAIN TAX PROVISIONS.THE FESTIVAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FESTIVAL BELIEVES IT IS NO LONGER SUBJECT TO INCOME EXAMINATIONS FOR YEARS PRIOR TO 2016. X X X false ART AUCTION 15564 15564 1450 15564 15564 1450 1450 14114 true 0 0 MEDICAL AND CATASTROPHIC 3 14640 ART KITS 500 19261 FAIR MARKET VALUE ART KITS Grantmaker's Description of How Grants are Used MEDICAL AND CATASTROPHIC ASSISTANCE TO INDIVIDUALS IS DETERMINED BY THE BENEVOLENT FUND COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: THE FESTIVAL PROVIDED ART KITS TO INDIVIDUALS. Form 990, Part VI, Line 11b: Form 990 Review Process THE PROCESS OF REVIEWING AND APPROVING THE ORGANIZATION'S INFORMATION RETURN IS DONE BY A STUDY OR CLOSED SESSION. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE ORGANIZATION REQUIRES ITS APPLICABLE BOARD MEMBERS AND EMPLOYEES TO SIGN CONFLICT OF INTEREST FORMS. THE BOARD SECRETARY UPDATES ANY CHANGES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE ORGANIZATION'S PROCESS OF DETERMINING COMPENSATION FOR MANAGEMENT IS ACCOMPLISHED THROUGH ANNUAL PERFORMANCE REVIEWS. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC VIEWING UPON REQUEST.