<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2020v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-04-29T18:24:24-07:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>330922113</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Cottrell &amp; Deems</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>508 East Chapman Ave</AddressLine1Txt>
        <CityNm>Fullerton</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92832</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>330606161</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ALL THE ARTS FOR ALL THE KIDS FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ALLT</BusinessNameControlTxt>
      <PhoneNum>7144477484</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1401 W VALENCIA DR</AddressLine1Txt>
        <CityNm>FULLERTON</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92833</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WENDY LLOYD DAVIES</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2021-04-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WENDY LLOYD</PersonFirstNm>
        <PersonLastNm>DAVIES</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Mary L Cottrell</PreparerPersonNm>
      <PTIN>P00053733</PTIN>
      <PhoneNum>7146260540</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="20011551" softwareVersionNum="2020v4.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>52936</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>23766</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>27724</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>346</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>1100</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>904</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>196</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>52032</TotalRevenueAmt>
      <OtherExpensesTotalAmt>132582</OtherExpensesTotalAmt>
      <TotalExpensesAmt>132582</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-80550</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>348369</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>267819</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>348369</BOYAmt>
        <EOYAmt>267819</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>348369</BOYAmt>
        <EOYAmt>267819</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>348369</BOYAmt>
        <EOYAmt>267819</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>RAISE FUNDS FOR SCHOOL DISTRICTS TO SUPPORT THE ARTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To provide arts education and enrichment to children. Thousands of children were exposed to the arts this year.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>128329</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>128329</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE MYERS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLEE WIGHTMAN</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WENDY LLOYD DAVIES</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG ADAMSON</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHER WILLIAMSON</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAULETTE MARSHALL</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN MOSES OLDFIELD</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAWN MARIE KOTSIONIS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EILEEN YOUNG</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KELLEE WIGHTMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>1401 W VALENCIA DR</AddressLine1Txt>
          <CityNm>FULLERTON</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92833</ZIPCd>
        </USAddress>
        <PhoneNum>7144477484</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="20011551" softwareVersionNum="2020v4.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>63078</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>69493</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>91337</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29115</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23766</CurrentTaxYearAmt>
        <TotalAmt>276789</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>132297</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>146153</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>177694</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>176965</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22600</CurrentTaxYearAmt>
        <TotalAmt>655709</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>195375</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>215646</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>269031</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>206080</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46366</CurrentTaxYearAmt>
        <TotalAmt>932498</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>932498</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>277</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>278</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>267</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>293</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>346</CurrentTaxYearAmt>
        <TotalAmt>1461</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>277</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>278</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>267</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>293</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>346</CurrentTaxYearAmt>
        <TotalAmt>1461</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>43318</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58933</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102952</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32548</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>320</CurrentTaxYearAmt>
        <TotalAmt>238071</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>238970</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>274857</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>372250</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>238921</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47032</CurrentTaxYearAmt>
        <TotalAmt>1172030</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.79560</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.81920</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00120</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00100</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="20011551" softwareVersionNum="2020v4.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Educational Program Costs $75091</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Fees $49331</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Community Events &amp; PR $8140</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Web Site $20</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
