2020-09-27T17:06:35-07:00 2019-12-31 272210124 STEVEN D MOCALIS 302 Avenida de la Estrella SAN CLEMENTE CA 926723929 990 2019-01-01 956219982 SAWDUST FESTIVAL CORPORATION SAWD 9494943030 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 CARRIE WOODBURN Treasurer 2020-09-27 true STEVEN D MOCALIS P00698737 9494855522 X 2019 2021-01-29 14:40:06Z CARRIE WOODBURN 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 2650998 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 9 146 14 13345 1404 52941 68572 1672641 1713510 2704 13933 473780 510042 2202066 2306057 47828 45765 0 965267 1013033 0 0 1148321 1163035 2161416 2221833 40650 84224 1890928 2017972 173343 187471 1717585 1830501 PROVIDE GENERAL PUBLIC THE OPPORTUNITY TO ENJOY AND APPRECIATE THE ART AND CULTURE PRODUCED IN THE COMMUNITIES THROUGH PUBLIC MEETINGS AND EXHIBITIONS false false 1754937 1713510 THE FESTIVAL PROVIDED 66 DAYS OF PUBLIC ARTS AND CRAFTS EXHIBITIONS IN THE SUMMER (JUNE - SEPTEMBER) AND 12 DAYS IN THE WINTER (NOVEMBER - DECEMBER). PUBLIC ATTENDANCE FOR BOTH EVENTS WAS APPROXIMATELY 201,000. 38357 38357 THE FESTIVAL PROVIDED MEDICAL ASSISTANCE AND CATASTROPHIC RELIEF TO LAGUNA BEACH ARTISTS. 7408 7408 THE FESTIVAL PROVIDED SCHOLARSHIP FUNDS TO LAGUNA BEACH HIGH SCHOOL AND FINANCIAL ASSISTANCE TO LAGUNA BEACH MEDICAL CLINIC AND MAKE-A-WISH FOUNDATION. 1800702 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 94 0 true 146 true true true 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 JOHN BULLARD-GEN MGR 9494943030 935 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 NATALIE CONNOR GENERAL MANAGER 45.00 0.00 X 92423 0 8670 MONICA PRADO President 5.00 0.00 X X 0 0 0 MARLA BURNS INCOMING VP 5.00 0.00 X X 0 0 0 CLIFF WASSMANN 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 INCOMING TREAS 5.00 0.00 X X 0 0 0 JAMIE BICHLER OUTGOING TREAS 5.00 0.00 X 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 INCOMING MEMBER 5.00 0.00 X 0 0 0 REEM KHALIL OUTGOING MEMBER 5.00 0.00 X 0 0 0 SANDRA WEIR INCOMING MEMBER 5.00 0.00 X 0 0 0 92423 8670 0 false false false 0 4050 24000 40522 68572 CERAMICS 40752 40752 EXHIBITOR FEES 356600 356600 GATE ADMISSIONS 1242191 1242191 STUDIO ART CLASSES 73967 73967 1713510 13933 13933 0 0 96025 96025 96025 96025 0 22824 3695 19129 19129 0 671037 341246 329791 329791 COMMISSIONS 45304 45304 COMPANY DIRECTORY ADS 13345 13345 MISCELLANEOUS 6448 6448 65097 2306057 1861287 13345 362853 7408 7408 38357 38357 0 0 92423 92423 0 768268 619698 148570 12061 5156 6905 77621 59415 18206 62660 45115 17545 0 9968 9968 11500 11500 0 0 0 64134 54536 9598 327305 327305 43328 10886 32442 16989 12232 4757 0 113085 87008 26077 0 0 0 0 0 66917 48180 18737 66143 47623 18520 ENTERTAINMENT 151375 151375 GROUNDS EXPENSE 146501 146501 MERCHANT FEES 46286 46286 Printing and Publications 39708 39708 59796 53913 5883 2221833 1800702 421131 0 858518 990215 22632 0 5600 0 9509 5637 0 0 0 9969 9864 0 2561250 1833637 782123 727613 196677 279434 0 0 0 5900 5209 1890928 2017972 16870 39772 101437 102880 55036 44819 173343 187471 X 1520674 1604347 196911 226154 1717585 1830501 1890928 2017972 84224 28692 X false true X true false X 50229 52923 61549 52941 68572 286214 1341568 1461523 1622393 1772902 1913228 8111614 0 0 0 1391797 1514446 1683942 1825843 1981800 8397828 0 0 8397828 3648 4619 2149 2704 13933 27053 21430 15060 8345 7420 13345 65600 25078 19679 10494 10124 27278 92653 0 145750 155822 171160 165674 170601 809007 1562625 1689947 1865596 2001641 2179679 9299488 0.90300 0.89990 0.01000 0.00980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 339839 339839 2024470 1657471 366999 128612 109040 19572 68329 67126 1203 727613 ACCRUED SALARIES AND VACATION 44819 44819 X 2334749 28692 28692 2306057 2306057 2221833 2221833 2221833 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 17745 17745 1334 17745 17745 1334 1334 16411 true 0 0 MEDICAL/CATASTROPHIC 12 38357 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.