SAWDUST FESTIVAL CORPORATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SAWDUST FESTIVAL CORPORATION (EIN 95-6219982)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202513169349307946
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T15:07:29-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 300636241 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NIGRO & NIGRO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25220 Hancock Ave Ste 400 | AddressLine1Txt |
| City | MURRIETA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92562 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956219982 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAWDUST FESTIVAL CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAWD | BusinessNameControlTxt |
| Phone | 9494943030 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 935 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY VILERRE | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2025-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Paul J Kaymark CPA | PreparerPersonNm |
| PTIN | P01873961 | PTIN |
| Phone | 9516988783 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDREW SOLIZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 935 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,335,556 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SAWDUSTARTFESTIVAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE GENERAL PUBLIC THE OPPORTUNITY TO ENJOY AND APPRECIATE THE ART AND CULTURE PRODUCED IN THE COMMUNITIES THROUGH PUBLIC MEETINGS AND EXHIBITIONS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 150 | TotalEmployeeCnt |
| Total Gross UBI | $2,810 | TotalGrossUBIAmt |
| PY Contributions Grants | $67,764 | PYContributionsGrantsAmt |
| CY Contributions Grants | $59,362 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,746,864 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,163,945 | CYProgramServiceRevenueAmt |
| PY Investment Income | $79,314 | PYInvestmentIncomeAmt |
| CY Investment Income | $113,556 | CYInvestmentIncomeAmt |
| PY Other Revenue | $645,402 | PYOtherRevenueAmt |
| CY Other Revenue | $750,030 | CYOtherRevenueAmt |
| PY Total Revenue | $2,539,344 | PYTotalRevenueAmt |
| CY Total Revenue | $3,086,893 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $32,327 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $24,397 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,134,764 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,270,494 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,400,223 | PYOtherExpensesAmt |
| CY Other Expenses | $1,820,383 | CYOtherExpensesAmt |
| PY Total Expenses | $2,567,314 | PYTotalExpensesAmt |
| CY Total Expenses | $3,115,274 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$27,970 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$28,381 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,527,895 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,520,240 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $243,900 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $234,211 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,283,995 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,286,029 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE GENERAL PUBLIC THE OPPORTUNITY TO ENJOY AND APPRECIATE THE ART AND CULTURE PRODUCED IN THE COMMUNITIES THROUGH PUBLIC MEETINGS AND EXHIBITIONS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,488,762 | ExpenseAmt |
| Desc | THE FESTIVAL PROVIDED PUBLIC ARTS AND CRAFTS EXHIBITIONS DURING THE SUMMER AND WINTER. PUBLIC ATTENDACE WAS APPROXIMATELY 175,000 INDIVIDUALS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $23,709 | ExpenseAmt |
| Desc | THE FESTIVAL PROVIDED MEDICAL ASSISTANCE AND CATASTROPHIC RELIEF TO LAGUNA BEACH ARTISTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $688 | ExpenseAmt |
| Desc | THE FESTIVAL PROVIDED ART KITS TO INDIVIDUALS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,513,159 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 92 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 150 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY VILERRE | PersonNm |
| Phone | 9494943030 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 935 LAGUNA CANYON ROAD | AddressLine1Txt |
| City | LAGUNA BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| TREVOR LEPENSKE | |||||||
| Director | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| NANCY WILLIAMS | |||||||
| Director | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JASON HANCK | |||||||
| Director | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID KIZZIAR | |||||||
| Director | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW SOLIZ | |||||||
| President | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JOSHUA KING | |||||||
| Vice President | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| NANCY VILERRE | |||||||
| Treasurer | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| RACHEL GOBERMAN | |||||||
| Secretary | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DEBRA COVERN | |||||||
| Director | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $2,815 | MembershipDuesAmt |
| Government Grants | $36,500 | GovernmentGrantsAmt |
| All Other Contributions | $20,047 | AllOtherContributionsAmt |
| Total Contributions | $59,362 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| CERAMICS | ||
| EXHIBITOR FEES | $341,056 | $341,056 |
| GATE ADDMISSIONS | $1,751,023 | $1,751,023 |
| STUDIO ART CLASSES | $71,866 | $71,866 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,163,945 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $113,556 | TotalRevenueColumnAmt |
| Exclusion | $113,556 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $86,012 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $86,012 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $86,012 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $86,012 | RelatedOrExemptFuncIncomeAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,840 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,840 | TotalRevenueColumnAmt |
| Exclusion | $836 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $838,467 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $248,663 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $589,804 | TotalRevenueColumnAmt |
| Exclusion | $589,804 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| COMMISSIONS | 900099 | $45,149 | $45,149 | |
| COMPANY DIRECTORY ADS | 900099 | $2,810 | $2,810 | |
| MISCELLANEOUS | 900099 | $11,415 | $11,415 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $59,374 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,086,893 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $142,576 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,810 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,868,141 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,397 | TotalAmt |
| Program Services | $24,397 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,079,104 | TotalAmt |
| Program Services | $830,002 | ProgramServicesAmt |
| Management And General | $249,102 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,230 | TotalAmt |
| Program Services | $6,353 | ProgramServicesAmt |
| Management And General | $1,877 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,739 | TotalAmt |
| Program Services | $66,188 | ProgramServicesAmt |
| Management And General | $19,551 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,421 | TotalAmt |
| Program Services | $75,207 | ProgramServicesAmt |
| Management And General | $22,214 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,779 | TotalAmt |
| Management And General | $59,779 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,905 | TotalAmt |
| Management And General | $54,905 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,256 | TotalAmt |
| Program Services | $122,442 | ProgramServicesAmt |
| Management And General | $40,814 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,957 | TotalAmt |
| Program Services | $396,957 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,332 | TotalAmt |
| Program Services | $135,250 | ProgramServicesAmt |
| Management And General | $45,082 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,499 | TotalAmt |
| Program Services | $2,624 | ProgramServicesAmt |
| Management And General | $875 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,024 | TotalAmt |
| Management And General | $100,024 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| GROUNDS | $315,765 | $315,765 |
| ENTERTAINMENT & ATTRACTIONS | $174,308 | $174,308 |
| UTILITIES | $118,115 | $118,115 |
| PROGRAM SUPPLIES | $61,905 | $61,905 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,538 | TotalAmt |
| Program Services | $183,646 | ProgramServicesAmt |
| Management And General | $7,892 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,115,274 | TotalAmt |
| Program Services | $2,513,159 | ProgramServicesAmt |
| Management And General | $602,115 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,901,825 | BOYAmt |
| EOY | $535,347 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,602,112 | BOYAmt |
| EOY | $2,913,654 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,307 | BOYAmt |
| EOY | $15,300 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,102 | BOYAmt |
| EOY | $25,114 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,791 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,723,470 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,124,663 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $630,376 | BOYAmt |
| EOY | $598,807 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,382 | BOYAmt |
| EOY | $432,018 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,527,895 | BOYAmt |
| EOY | $4,520,240 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,687 | BOYAmt |
| EOY | $105,168 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,312 | BOYAmt |
| EOY | $93,870 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,901 | BOYAmt |
| EOY | $35,173 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,900 | BOYAmt |
| EOY | $234,211 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,094,732 | BOYAmt |
| EOY | $4,096,766 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,263 | BOYAmt |
| EOY | $189,263 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,283,995 | BOYAmt |
| EOY | $4,286,029 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,527,895 | BOYAmt |
| EOY | $4,520,240 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$28,381 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $30,415 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,175 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,861,049 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $80,508 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,291 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,202 | CurrentTaxYearAmt |
| Total | $2,188,225 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $205,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,213,095 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,113,650 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,255,841 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,753,749 | CurrentTaxYearAmt |
| Total | $9,542,269 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $292,109 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,074,144 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,194,158 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,342,132 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,827,951 | CurrentTaxYearAmt |
| Total | $11,730,494 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,730,494 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $704 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,841 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,704 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,314 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $113,556 | CurrentTaxYearAmt |
| Total | $232,119 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $840 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,810 | CurrentTaxYearAmt |
| Total | $3,650 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $704 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,841 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,704 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $80,154 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $116,366 | CurrentTaxYearAmt |
| Total | $235,769 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $244,485 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $156,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $145,204 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,058 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $142,576 | CurrentTaxYearAmt |
| Total | $805,567 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $537,298 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,241,229 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,367,066 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,539,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,086,893 | CurrentTaxYearAmt |
| Total | $12,771,830 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91850 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91740 | PublicSupportPY509Pct |
| Investment Income CY | 0.01850 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01240 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $339,839 | InvestmentCostOrOtherBasisAmt |
| Book Value | $339,839 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,123,492 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,884,455 | DepreciationAmt |
| Book Value | $239,037 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $146,672 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $126,741 | DepreciationAmt |
| Book Value | $19,931 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $113,467 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $113,467 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $598,807 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OTHER ASSETS | $27,257 |
| Rounding | $1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $432,018 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED WAGES | $19,392 |
| SALES TAX PAYABLE | $15,781 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $35,173 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,117,308 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $30,415 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $30,415 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,086,893 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,086,893 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,115,274 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,115,274 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,115,274 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | As a publicly supported not-for-profit organization, the Festival is exempt from federal income taxes under Internal Revenue Code Section 501(c)(3) and the corresponding provisions of Section 23701d of the California Revenue and Taxation Code. The Festival is not subject to income tax except for taxes on the receipt of income, if any, which is unrelated to the Festivals tax-exempt purpose. The Festival is not a private-foundation and qualifies for the charitable deduction under 170(b)(1)(A)(vi) of the Internal Revenue Code.The Festival has applied the provisions of ASC Subtopic 740-10, Income TaxesOverall, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on recognition, classification, interest, and penalties, disclosure, and transition. The Management of the Festival believes that no such uncertain tax positions exist as of December 31, 2023 and 2022,respectively. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt |
|---|---|
| MEDICAL AND CATASTROPHIC | 11 |
| ART KITS | 100 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | REVIEWED AT BOARD MEETING |
| Form 990, Part VI, Section B, Line 12c | BOARD MEMBERS ALLUALLY SIGN A CONFICT OF INTEREST POLICY FORM |
| Form 990, Part VI, Section B, Line 15a | ANNUAL PERFORMACE REVIEWS ARE CONDUCTED BY THE BOARD OF DIRECTORS OVER MANAGEMENT |
| Form 990, Part VI, Section C, Line 19 | THEY ARE MADE AVALIABLE FOR PUBLIC VIEWING UPON REQUEST |
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