FESTIVAL OF ARTS OF LAGUNA BEACH: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: FESTIVAL OF ARTS OF LAGUNA BEACH (EIN 95-1964772)
Tax period: 2011-10-01 to 2012-09-30
Filed: 2013-01-24
IRS object ID: 201320249349300732
Schema version: 2011v1.5
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-01-24T16:07:30-08:00	Timestamp
Tax Period End Date	2012-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES Z FEDAK & CO	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	6081 ORANGE AVE STE 2	AddressLine1
City	CYPRESS	City
State	CA	State
ZIP Code	906303378	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	951964772	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FESTIVAL OF ARTS OF LAGUNA BEACH	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FEST	NameControl
Phone	9494941145	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	650 LAGUNA CANYON Rd	AddressLine1
City	LAGUNA BEACH	City
State	CA	State
ZIP Code	92651	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Fredric Sattler	Name
Title	President	Title
Date Signed	2013-01-21	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHARLES Z FEDAK CPA	Name
Phone	7145271818	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Fredric Sattler	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	650 Laguna Canyon Road	AddressLine1
City	Laguna Beach	City
State	CA	State
ZIP Code	92651	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	9512629	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.LagunaFestivalofArts.Org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1932	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	To promote, produce, and sponsor events and activities that encourage the appreciation, study and performance of the arts.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	434	TotalNbrEmployees
Total Nbr Volunteers	550	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	718510	ContributionsGrantsPriorYear
Contributions Grants Current Year	748305	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	7936677	ProgramServiceRevenuePriorYear
Program Service Revenue CY	8072836	ProgramServiceRevenueCY
Investment Income Prior Year	78437	InvestmentIncomePriorYear
Investment Income Current Year	56268	InvestmentIncomeCurrentYear
Other Revenue Prior Year	263394	OtherRevenuePriorYear
Other Revenue Current Year	262753	OtherRevenueCurrentYear
Total Revenue Prior Year	8997018	TotalRevenuePriorYear
Total Revenue Current Year	9140162	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	7998934	OtherExpensePriorYear
Other Expenses Current Year	8222270	OtherExpensesCurrentYear
Total Expenses Prior Year	7998934	TotalExpensesPriorYear
Total Expenses Current Year	8222270	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	998084	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	917892	RevenuesLessExpensesCY
Total Assets BOY	11515470	TotalAssetsBOY
Total Assets EOY	12664305	TotalAssetsEOY
Total Liabilities BOY	1178762	TotalLiabilitiesBOY
Total Liabilities EOY	1193523	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	10336708	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	11470782	NetAssetsOrFundBalancesEOY
Mission Description	To promote, produce, and sponsor events and activities that encourage the appreciation, study and performance of the arts.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	6721007	Expense
Revenue	7167687	Revenue
Description	To foster, sustain, and extend the fine arts of design, dramatic arts, music and all other arts through concerts, exhibits, festivals, and pagents for the general public.	Description
Total Program Service Expense	6721007	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	61	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	434	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JILL HARRIS-STURDY FIN DIR	NamePerson
Telephone Number	9494941145	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	650 LAGUNA CANYON Rd	AddressLine1
City	LAGUNA BEACH	City
State	CA	State
ZIP Code	92651	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Ann Webster
Director	10.00	X	0	0	0
David Perry
Director	10.00	X	0	0	0
Fredric Sattler
President	20.00	X	0	0	0
Bob Moffett
Director	10.00	X	0	0	0
Wayne Baglin
Director	10.00	X	0	0	0
Steve Dicterow
Director	10.00	X	0	0	0
Pat Kollenda
Secretary	10.00	X	0	0	0
Tom Lamb
Vice President	10.00	X	0	0	0
Anita Mangels
Treasurer	10.00	X	0	0	0
Diane L Challis
Pageant Dir.	60.00		120610	0	17500	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	120610	TotalReportableCompFromOrg
Total Other Compensation	17500	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	460938	MembershipDues
All Other Contributions	287367	AllOtherContributions
Noncash Contributions	45000	NoncashContributions
Total Contributions	748305	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Ticket sales: POM	711190	7045692	7045692
Ticket sales: Exhibits	711190	121995	121995
Souvenir Program		277064		$277,064
Other events		98849		$98,849
FOAPOM Merchandise		380644		$380,644

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	148592	TotalRevenueColumn
Related Or Exempt Function Income	61197	RelatedOrExemptFunctionIncome
Exclusion	$87,395	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	8072836	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	96223	TotalRevenueColumn
Exclusion	$96,223	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	261178	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	261178	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	261178	TotalRevenueColumn
Exclusion	$261,178	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	287512	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	327467	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-39955	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-39955	TotalRevenueColumn
Exclusion	-$39,955	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	46575	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	45000	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	1575	TotalRevenueColumn
Exclusion	$1,575	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	9140162	TotalRevenueColumn
Related Or Exempt Function Income	7228884	RelatedOrExemptFunctionIncome
Exclusion	$1,162,973	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	0	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	243839	Total
Management And General	243839	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	86129	Total
Management And General	86129	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	0	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Souvenir	568141	568141
POM Operations	743763	743763
Marketing and Public Relations	768534	768534
POM Production	2811324	2811324

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3000540	Total
Program Services	1829245	ProgramServices
Management And General	1171295	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8222270	Total
Program Services	6721007	ProgramServices
Management And General	1501263	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	0	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	8540759	BOY
EOY	9210309	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	25188	BOY
EOY	17440	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	420123	BOY
EOY	679754	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	80257	BOY
EOY	47676	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	44345	BOY
EOY	45821	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1625563	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1368692	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	250109	BOY
EOY	256871	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1793931	BOY
EOY	2021366	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	360758	BOY
EOY	385068	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11515470	BOY
EOY	12664305	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	854857	BOY
EOY	881878	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	323905	BOY
EOY	311645	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1178762	BOY
EOY	1193523	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	7938456	BOY
EOY	9044633	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2398252	BOY
EOY	2426149	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	10336708	BOY
EOY	11470782	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11515470	BOY
EOY	12664305	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	917892	ReconcilationRevenueExpenses
Reconcilation Other Changes	216182	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1996311	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1035362	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1004957	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	722545	CurrentTaxYearMinus1Year
Current Tax Year	749880	CurrentTaxYear
Total	5509055	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	7368232	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7419573	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	7446780	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7702644	CurrentTaxYearMinus1Year
Current Tax Year	7825395	CurrentTaxYear
Total	37762624	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Total	0	Total

Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509

Field	Value	IRS element (for citing)
Total	0	Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9364543	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8454935	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	8451737	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	8425189	CurrentTaxYearMinus1Year
Current Tax Year	8575275	CurrentTaxYear
Total	43271679	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	43271679	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	197186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	203759	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	209400	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	75197	CurrentTaxYearMinus1Year
Current Tax Year	96224	CurrentTaxYear
Total	781766	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	197186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	203759	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	209400	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	75197	CurrentTaxYearMinus1Year
Current Tax Year	96224	CurrentTaxYear
Total	781766	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	328478	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	243542	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	323349	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	493392	CurrentTaxYearMinus1Year
Current Tax Year	508619	CurrentTaxYear
Total	1897380	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9890207	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8902236	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	8984486	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	8993778	CurrentTaxYearMinus1Year
Current Tax Year	9180118	CurrentTaxYear
Total	45950825	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.94170	PublicSupportPercentage509
Prior Year Support Percentage	0.94090	PriorYearSupportPercentage
Investment Income Percentage	0.01700	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.02240	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Assets In Part X	385068	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Preservation	X	CollectUsedForPreservation
Collect Used For Loan Or Exch Prgrms	X	CollectUsedForLoanOrExchPrgrms
Solicited Assets For Sale	false	SolicitedAssetsForSale

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1036657	OtherCostOrOtherBasis
Depreciation	894346	Depreciation
Book Value	142311	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	588906	OtherCostOrOtherBasis
Depreciation	474346	Depreciation
Book Value	114560	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	256871	TotalOfBookValueLandBuildings
Total Revenue	9140162	TotalRevenue
Total Expenses	8222270	TotalExpenses
Excess Or Deficit For Year	917892	ExcessOrDeficitForYear
Net Unrealized GL On Investments	232148	NetUnrealizedGLOnInvestments
Investment Expenses	-15966	InvestmentExpenses
Total Adjustments	216182	TotalAdjustments
Excess Or Deficit Per FS	1134074	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	9356344	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	232148	NetUnrealizedGainsInvestments
Other Revenues	-15966	OtherRevenues
Revenue Not Rptd F990	216182	RevenueNotRptdF990
Revenue Subtotal	9140162	RevenueSubtotal
Total Revenue Per Form990	9140162	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8222270	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	8222270	ExpensesSubtotal
Total Expenses Per Form990	8222270	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Part III, Line 4	Identifier
Return Reference	Part III, Line 4: Description of organization's collections and how it furthers its purpose.	ReturnReference
Explanation	The Festival of Arts Art Collection is a collection of original works of art from local artists that have displayed these items over the years during the Festival of Arts each summer.	Explanation

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Agreement Ref Fundraising	false	AgreementRefFundraising

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Vehicle Raffle	NameOfEvent1
Gross Receipts Event1	46575	GrossReceiptsEvent1
Gross Revenue Event1	46575	GrossRevenueEvent1
Non Cash Prizes Event1	45000	NonCashPrizesEvent1
Gross Receipts Total	46575	GrossReceiptsTotal
Gross Revenue Total Events	46575	GrossRevenueTotalEvents
Non Cash Prizes Total Events	45000	NonCashPrizesTotalEvents
Direct Expense Summary Events	45000	DirectExpenseSummaryEvents
Net Income Summary	1575	NetIncomeSummary

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	45000	NoncashContribsRptdF990
Method Of Determining Revenues	Dealer Value	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (16 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Security: Column (A) - Total = $371278; Column (B) - Program Services = $371278; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Membership: Column (A) - Total = $153744; Column (B) - Program Services = $153744; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Finance: Column (A) - Total = $244714; Column (B) - Program Services = $0; Column (C) - Management & General = $244714; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Facilities Use: Column (A) - Total = $10568; Column (B) - Program Services = $0; Column (C) - Management & General = $10568; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Exhibits: Column (A) - Total = $428578; Column (B) - Program Services = $428578; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Events: Column (A) - Total = $254868; Column (B) - Program Services = $254868; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Capital Improvement Charge: Column (A) - Total = $418005; Column (B) - Program Services = $0; Column (C) - Management & General = $418005; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Box Office: Column (A) - Total = $514248; Column (B) - Program Services = $514248; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Assets Donated to City: Column (A) - Total = $105337; Column (B) - Program Services = $0; Column (C) - Management & General = $105337; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Art Eduction: Column (A) - Total = $106529; Column (B) - Program Services = $106529; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Administration - Payroll: Column (A) - Total = $110847; Column (B) - Program Services = $0; Column (C) - Management & General = $110847; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Administration - General: Column (A) - Total = $281824; Column (B) - Program Services = $0; Column (C) - Management & General = $281824; Column (D) - Fundraising = $0
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	All organizational documents are made avaliable to the public on a per request basis.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	An Human Resources Committee annually reviews the compensation of all employees of the organization.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Annual reporting of conflicts of interest are required to be reported by all officers, directors, trustees and key employees.
Form 990, Part VI, Line 11	Form 990, Part VI, Line 11: Form 990 Review Process	A copy of the Federal 990 Tax Return is provided to each Board Member and reviewed at the Board Meeting with the Auditor.