Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Part V, Question 6(b) | The Organization filed Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code on May 20, 2010. Ultimately, the Internal Revenue Service notified the Organization on April 12, 2011 that the Organization qualified for tax-exemption under Section 501(c)(4) rather than 501(c)(3) and that contributions to the Organization were not deductible as charitable contributions. As it was anticipated that 501(c)(3) status would be granted up until that status was denied in 2011, no representations were made to potential donors regarding the deductible status of their payments to the Organization. Subsequent to the date of qualification as a Section 501(c)(4) entity, potential donors were advised orally of the nondeductible status of their payments. | |
| Part III, Lines 4(c) and 4(d) | The expenses reported on Part III, Lines 4(c) and 4(d) represent expenses related to the general festival that were incurred in the performance and production of the Organization's program services but were not directly allocable to the program service accomplishments noted at 4(a) and 4(b). These expenses include marketing, media buys, festival logistics, etc. | |
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | No documents available to the public. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | Form 990 was not submitted to board members prior to filing. However, the financial information as of December 31, 2011 reported in the return was submitted to the board at an earlier board meeting for their review and approval. |
| Form 990, Part VI, Line 4 | Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents | The Organization's By-Laws were updated in July, 2011 to reflect the fact that the Organization received approval from the Internal Revenue Service as a tax-exempt entity under Section 501(c)(4) rather than Section 501(c)(3) of the Internal Revenue Code. The updated document also included a Mission Statement for the entity. The Conflict of Interest Policy was updated to include a statement to be signed annually by each board member agreeing to comply with the Policy and to inform the board of any such conflicts. Committees were more specifically defined to include terms of service and descriptions of responsibilities. |
| Form 990, Part VI, Line 2 | Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Board member Heidi Vukov and her Company are tax clients of the accounting firm Hawkins Conrad & Co., PLLC, a member of which is board member Carl R. Conrad. |
| Form 990, Part III, Line 4d | Form 990, Part III, Line 4d : Other Program Services Description | OTHER PROGRAM SERVICES 4: See Schedule O. OTHER PROGRAM SERVICES 5: OTHER PROGRAM SERVICES 6: OTHER PROGRAM SERVICES 7: OTHER PROGRAM SERVICES 8: OTHER PROGRAM SERVICES 9: OTHER PROGRAM SERVICES 10: OTHER PROGRAM SERVICES 11: OTHER PROGRAM SERVICES 12: OTHER PROGRAM SERVICES 13: OTHER PROGRAM SERVICES 14: OTHER PROGRAM SERVICES 15: OTHER PROGRAM SERVICES 16: OTHER PROGRAM SERVICES 17: OTHER PROGRAM SERVICES 18: OTHER PROGRAM SERVICES 19: OTHER PROGRAM SERVICES 20: OTHER PROGRAM SERVICES 21: OTHER PROGRAM SERVICES 22: OTHER PROGRAM SERVICES 23: |
| Software ID: | 11000144 |
| Software Version: | 2011v1.2 |