2021-10-21T10:57:31-07:00 2020-12-31 272210124 STEVEN D MOCALIS 302 Avenida de la Estrella SAN CLEMENTE CA 92672 990 2020-01-01 956219982 SAWDUST FESTIVAL CORPORATION SAWD 9494943030 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 PATSEE OBER Treasurer 2021-10-21 true PATSEE OBER 999009999 STEVEN D MOCALIS P00698737 9494855522 X 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z RACHEL GOBERMAN 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 560485 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 66 11 0 68572 86175 1713510 180482 13933 704 510042 258548 2306057 525909 45765 77610 0 1013033 477013 0 0 1163035 457732 2221833 1012355 84224 -486446 2017972 1529777 187471 174798 1830501 1354979 PROVIDE GENERAL PUBLIC THE OPPORTUNITY TO ENJOY AND APPRECIATE THE ART AND CULTURE PRODUCED IN THE COMMUNITIES THROUGH PUBLIC MEETINGS AND EXHIBITIONS false false 638924 THE FESTIVAL PROVIDED WEEKEND PUBLIC ARTS AND CRAFTS EXHIBITIONS FROM SEPTEMBER THROUGH DECEMBER. PUBLIC ATTENDANCE WAS APPROXIMATELY 32,000. 72610 72610 THE FESTIVAL PROVIDED MEDICAL ASSISTANCE AND CATASTROPHIC RELIEF TO LAGUNA BEACH ARTISTS. 5000 5000 THE FESTIVAL PROVIDED SCHOLARSHIP FUNDS TO LAGUNA BEACH HIGH SCHOOL. 716534 true true false false false false false false false false true false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 15 0 true 66 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 MONICA PRADO-GEN MGR 9494943030 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 JOHN BULLARD INCOMING GM 45.00 0.00 X 72116 0 3583 NATALIE CONNOR OUTGOING GM 45.00 0.00 X 18588 0 250 MONICA PRADO President 5.00 0.00 X X 0 0 0 JAMIE BICHLER INCOMING VP 5.00 0.00 X X 0 0 0 MARLA BURNS OUTGOING VP 5.00 0.00 X X 0 0 0 TREVOR LEPENSKE Secretary 5.00 0.00 X X 0 0 0 CARRIE WOODBURN Treasurer 5.00 0.00 X X 0 0 0 CLIFF WASSMANN MEMBER 5.00 0.00 X 0 0 0 PATSEE OBER MEMBER 5.00 0.00 X 0 0 0 JULIE SETTERHOLM MEMBER 5.00 0.00 X 0 0 0 RACHEL GOBERMAN MEMBER 5.00 0.00 X 0 0 0 BRUCE FREUND MEMBER 5.00 0.00 X 0 0 0 SANDRA WEIR MEMBER 5.00 0.00 X 0 0 0 90704 3833 0 false false false 0 3510 32000 50665 86175 EXHIBITOR FEES 19435 19435 GATE ADMISSIONS 157295 157295 STUDIO ART CLASSES 3752 3752 180482 704 704 0 0 14295 14295 14295 14295 0 0 0 48639 34576 14063 14063 COMMISSIONS 9247 9247 EIDL LOAN FORGIVENESS 10000 10000 PPP LOAN FORGIVENESS 205000 205000 5943 5943 230190 525909 424967 14767 5000 5000 72610 72610 0 0 90704 90704 0 331332 233314 98018 7845 7287 558 11487 5651 5836 35645 19706 15939 0 2044 2044 12500 12500 0 0 0 45512 42509 3003 73957 73957 36127 9032 27095 0 0 56763 43708 13055 0 0 0 0 0 61485 61485 47843 36074 11769 GROUNDS EXPENSE 70109 70109 ENTERTAINMENT 12708 12708 APPRAISAL/RECORDING FEES 12530 12530 MERCHANT FEES 8956 8956 17198 14428 2770 1012355 716534 295821 0 990215 436555 0 0 5637 50109 0 0 0 9864 8508 0 2626857 1886427 727613 740430 279434 268098 0 0 0 5209 26077 2017972 1529777 39772 10269 102880 535 44819 163994 187471 174798 X 1604347 1189542 226154 165437 1830501 1354979 2017972 1529777 -486446 10924 X false true X true false X 52923 61549 52941 68572 86175 322160 1461523 1622393 1772902 1913228 205934 6975980 0 0 0 1514446 1683942 1825843 1981800 292109 7298140 0 0 7298140 4619 2149 2704 13933 704 24109 15060 8345 7420 13345 44170 19679 10494 10124 27278 704 68279 0 155822 171160 165674 170601 244485 907742 1689947 1865596 2001641 2179679 537298 8274161 0.88200 0.90300 0.00830 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 339839 339839 2044939 1713567 331372 128612 113226 15386 113467 59634 53833 740430 ACCRUED SALARIES AND VACATION 13903 EIDL LOAN 150000 SALES TAX PAYABLE 91 163994 X 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. true 0 0 MEDICAL AND CATASTROPHIC 54 69950 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 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.