Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
EIN 51-0481729 • 501(c)3 • Costa Mesa, CA
Profile
Festival of children's mission is to improve the lives of children by strengthening the charities that serve them through fostering education, entertainment, art and community involvement.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 28.1% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Down$673,933
Down $34,651 (-4.9%) from 2023
Liabilities
Down$47,200
Down $1,770 (-3.6%) from 2023
Net Assets
Down$626,733
Down $32,881 (-5.0%) from 2023
Revenue
Up$1,254,474
Up $45,043 (+3.7%) from 2023
Expenses
Up$1,287,355
Up $107,754 (+9.1%) from 2023
Net Income
Down-$32,881
Down $62,711 (-210%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Festival of children foundation's mission is to improve the lives of children by strengthening the charities that serve them through fostering education, entertainment, art and community involvement.
Festival of children's mission is to improve the lives of children by strengthening the charities that serve them through fostering education, entertainment, art and community involvement.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $214,580 | $222,066 | ▲ $7,486 |
| Investments Other Securities | $192,707 | $217,745 | ▲ $25,038 |
| Cash and Non-Interest-Bearing Accounts | $249,739 | $193,781 | ▼ $55,958 |
| Prepaid Expenses and Deferred Charges | $14,633 | $13,581 | ▼ $1,052 |
| Accounts Receivable | $14,933 | $12,650 | ▼ $2,283 |
| Intangible Assets | $7,415 | $7,415 | → $0 |
| Land, Buildings, and Equipment, Net | $9,576 | $6,693 | ▼ $2,883 |
| Pledges and Grants Receivable | $5,000 | $0 | ▼ $5,000 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $708,584 | $673,933 | ▼ $34,651 |
| Other Assets Total | $1 | $2 | ▲ $1 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $48,970 | $47,200 | ▼ $1,770 |
| Total Liabilities | $48,970 | $47,200 | ▼ $1,770 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $454,373 | $478,676 | ▲ $24,303 |
| Net Assets With Donor Restrictions | $205,241 | $148,057 | ▼ $57,184 |
| Total Net Assets Fund Balance | $659,614 | $626,733 | ▼ $32,881 |
| Total Liabilities and Net Assets / Fund Balance | $708,584 | $673,933 | ▼ $34,651 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $6,693 | $74,516 | $81,209 |
| Equipment | - | $1,476 | $1,476 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cassady Taylor | Marketing PR Exec.Director | FT | $243,749 | $108,395 | $352,144 |
| Eileen Daniher | Programs Director | FT | $140,928 | $31,583 | $172,511 |
| Name | Title |
|---|---|
| Chris Lee Board Member | Chairman |
| Rosanna Coveyou Board Member | Chairman |
| Sandra Segerstrom Daniels | Executive Director |
| Dave Swartz Board Member | Trustee |
| Jill Bolton Board Member | Trustee |
| Tim Cadiente | Trustee |
| Wing Lam Board Member | Trustee |
| John Daniels CFO | CFO |
| Nancy Wilson Secretary | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $552,324 |
| Other Expenses | $517,896 |
| Grants and Similar Amounts Paid | $217,135 |
| Total Fundraising Expense | $109,446 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $281,715 | $35,215 | $35,214 | $352,144 |
| Grants to Domestic Orgs | $217,135 | - | - | $217,135 |
| Advertising | $73,997 | - | - | $73,997 |
| Other Salaries and Wages | $2,436 | $13,819 | $44,187 | $60,442 |
| Other Employee Benefits | $41,593 | $7,177 | $11,622 | $60,392 |
| Pension Plan Contributions | $33,295 | $5,745 | $9,303 | $48,343 |
| Fees for Services Accounting | $44,241 | - | - | $44,241 |
| Occupancy | $38,958 | - | - | $38,958 |
| Payroll Taxes | $21,352 | $3,685 | $5,966 | $31,003 |
| Information Technology | $13,434 | $118 | $3,154 | $16,706 |
| Travel | $12,560 | - | - | $12,560 |
| Insurance | $3,889 | - | - | $3,889 |
| Other Expenses | $3,799 | $2,884 | - | $3,799 |
| All Other Expenses | $696 | $71 | - | $767 |
| Office Expenses | - | $39 | - | $39 |
| Total Functional Expenses | $1,096,503 | $81,406 | $109,446 | $1,287,355 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,515,855 |
| Expenses per Audited Statements | $1,287,355 |
| Total Expenses per Form 990 | $1,287,355 |
| Expenses Not Reported on Form 990 | $228,500 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Gold Pacific Studios LLC | Nashville, TN | - | - | $100,000 |
| Chicago Academy for Arts | Chicago, IL | - | - | $32,311 |
| Turning Pointe Autism Fdn | Naperville, IL | - | - | $29,391 |
| Jesse Rees Foundation | Irvine, CA | - | - | $16,686 |
| RoyalFamilyKidsCamp187 | Winfield, IL | - | - | $16,281 |
| InZone Project | Chicago, IL | - | - | $13,966 |
| The Sanfilippo Foundation | BarringtoHills, IL | - | - | $7,500 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“John Daniels, Board Member Former Spouse of Sandra S. Daniels.”
“The draft of the 990 is reviewed by a designated representative of the board of directors and a copy is made available to all members of the board of directors before it is filed with the Internal Revenue Service.”
“Letters of inquiries are sent to each organization regarding the use of funds.”
“Public information is used to compare salaries of key employees to market comparisons.”
“Public information is used to compare salaries of key employees to market comparisons.”
“Upon request, the Foundation will provide copies of the tax returns.”
“Upon request, the Foundation will provide copies of governing documents, policies and financial statements.”
“The draft of the 990 is reviewed by a designated representative of the board of directors and a copy is make available to all members of the board of directors before it is filed with the IRS.”
“Letters of inquiries are sent to each organization regarding the use of funds.”
“Public information is used to compare salaries of key employees to market comparisons.”
“Public information is used to compare salaries of key employees to market comparisons.”
“Upon request, the Foundation will provide copies of the tax returns.”
“Upon request, the Foundation will provide copies of the governing documents, policies and financial statements.”
“John Daniels, Board Member Former Spouse of Sandra S. Daniels”
“Part X ASC 740 Footnote - Festival of Children Foundation FOCF is a not-for-profit organization exempt from US Federal income taxes under Section 501c3 of the Internal Revenue Code and has been designated as an organization which is a public charity and not a private foundation. As such, donations to FOCF qualify for maximum deduction for charitable contributions.”
“Donated Toys $3500”
“Donated Toys $3500”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 48970 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 47200 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 14933 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12650 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | FESTIVAL OF CHILDREN'S MISSION IS TO IMPROVE THE LIVES OF CHILDREN BY STRENGTHENING THE CHARITIES THAT SERVE THEM THROUGH FOSTERING EDUCATION, ENTERTAINMENT, ART AND COMMUNITY INVOLVEMENT. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 73997 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 73997 |
| IRS990/AllOtherContributionsAmt | 0 | 1221950 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 71 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 696 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 767 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Sandra S Daniels |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7145460110 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3315 Fairview Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Costa Mesa |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92626 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 249739 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 193781 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 35214 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 35215 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 281715 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 352144 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1221950 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 217135 |
| IRS990/CYInvestmentIncomeAmt | 0 | 32524 |
| IRS990/CYOtherExpensesAmt | 0 | 517896 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -32881 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 552324 |
| IRS990/CYTotalExpensesAmt | 0 | 1287355 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 109446 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1254474 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | FESTIVAL OF CHILDREN FOUNDATION ALSO OFFERS PROGRAMS TO STRENGHTEN AND SUPPORT ITS MEMBER CHILDREN'S CHARITIES. CURRENTLY, THERE ARE OVER 480 MEMBER ORGANIZATIONS ACROSS THE UNITED STATES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 205241 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 148057 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 850962 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 44241 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 44241 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Cassady Taylor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Eileen Daniher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Sandra Segerstrom Daniels |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | John Daniels CFO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Nancy Wilson Secretary |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Wing Lam Board Member |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jill Bolton Board Member |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Dave Swartz Board Member |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Rosanna Coveyou Board Member |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Chris Lee Board Member |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Tim Cadiente |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 352144 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 172511 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Marketing PR Exec.Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Programs Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Executive Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 217135 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 217135 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 217135 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1254474 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 3154 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 118 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 13434 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 16706 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3889 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3889 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 7415 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 7415 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 32524 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 32524 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 192707 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 217745 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 75992 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9576 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6693 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 82685 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | FESTIVAL OF CHILDREN'S MISSION IS TO IMPROVE THE LIVES OF CHILDREN BY STRENGTHENING THE CHARITIES THAT SERVE THEM THROUGH FOSTERING EDUCATION, ENTERTAINMENT, ART AND COMMUNITY INVOLVEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 659614 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 626733 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 454373 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 478676 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 38958 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 38958 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 39 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 39 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 11622 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7177 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 41593 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 60392 |
| IRS990/OtherExpensesGrp/Desc | 0 | Installation/Labor |
| IRS990/OtherExpensesGrp/Desc | 1 | Materials & Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Meals & Entertainment |
| IRS990/OtherExpensesGrp/Desc | 3 | Fundraising Events |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12653 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2884 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 181062 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 68665 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 57676 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3799 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 193715 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 68665 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 60560 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3799 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Investment Income |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 44187 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 13819 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2436 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 60442 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 5966 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3685 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 21352 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31003 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 9303 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5745 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 33295 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 48343 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 5000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 14633 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13581 |
| IRS990/PrincipalOfficerNm | 0 | Sandra S Daniels |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FESTIVAL OF CHILDREN FOUNDATION'S PROGRAMS THROUGHOUT THE YEARS ARE DESIGNED TO CREATE COMMUNITY AWARENESS OF ITS MEMBER CHAIRITIES AND THEIR CAUSES. FESTIVAL OF CHILDREN IS THE FOUNDATION'S ANNUAL EVENT WHICH OFFERS A FORUM FOR MEMBER CHILREN'S CHARITIES AND PROVIDES INFORMATION ABOUT THEIR ORANIZATIONS TO THE COMMUNITY. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 245541 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1171595 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 208278 |
| IRS990/PYInvestmentIncomeAmt | 0 | 37836 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 483041 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 29830 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 488282 |
| IRS990/PYTotalExpensesAmt | 0 | 1179601 |
| IRS990/PYTotalRevenueAmt | 0 | 1209431 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -32881 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 214580 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 222066 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1221950 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1171595 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1135736 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 804393 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1017887 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 5351561 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 32524 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 37836 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | -34407 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22306 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13762 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 72021 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 32524 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 37836 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | -34407 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 22306 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13762 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 72021 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01330 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00970 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98670 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99030 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 5351561 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1221950 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1171595 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1135736 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 804393 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1017887 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 5351561 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1254474 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1209431 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1101329 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 826699 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1031649 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 5423582 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 225000 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 225000 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1476 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1476 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 228500 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1287355 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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