2024-04-13T13:04:45-07:00 2023-09-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-10-01 943170215 The Silent Film Festival SILE 4157774908 1687 Market Street San Francisco CA 94103 Stacey Wisnia Executive Director 4157774908 2024-04-13 true Stacey Wisnia 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Stacey Wisnia 1687 Market Street San Francisco CA 94103 1115206 false X www.silentfilm.org X 1992 CA The Silent Film Festival is a Calif- ornia-based nonprofit organization promoting the artistic, cultural, and historic value of silent film. Our mission is to demonstrate the artistry, diversity, and enduring cultural value of silent movies with (continued on top of page 2) 14 14 17 45 0 782039 893816 203399 221250 623 140 0 986061 1115206 0 0 326566 377027 0 22790 770840 773258 1097406 1150285 -111345 -35079 618503 595489 25404 37469 593099 558020 live musical accompaniment and to ensure they are accessible to audiences. We partner with international archives to restore silent films and support film preservation efforts through the exhibition of major restorations and archival prints. false false 944863 221250 IN 2022, THE SAN FRANCISCO SILENT FILM FESTIVAL CELEBRATED ITS 25TH FESTIVAL EXHIBITING THE ARTISTRY, DIVERSITY, AND ENDURING VALUE OF SILENT MOVIES. IT WAS THROUGH SILENT FILMS THAT THE WORLD FIRST CAME TO LOVE MOVIES AND APPRECIATE THEM AS ART. SILENT FILMS HAVE INFLUENCED EVERY GENERATION OF FILMMAKERS AND CONTINUE TO INSPIRE AUDIENCES NEARLY A CENTURY AFTER THEY WERE CREATED.SFSFF HAS ENGAGED MODERN AUDIENCES BY PRESENTING SILENT-ERA FILMS WITH LIVE MUSIC PERFORMED BY THE MOST ACCOMPLISHED COMPOSERS AND MUSICIANS IN THE FIELD, GIVING THE AUDIENCE AN OPPORTUNITY TO EXPERIENCE THE EXTRAORDINARY QUALITY OF LIVE CINEMA. OUR PROGRAMMING IS A LIVELY AND THOUGHT-PROVOKING MIX OF EDUCATION AND ENTERTAINMENT, WHICH COMBINES AMERICAN CLASSICS, LESSER-KNOWN GEMS, RARE AND/OR RECENTLY RESTORED FILMS, AND IMPORTANT INTERNATIONAL WORK.IN ADDITION TO OUR ANNUAL FIVE-DAY FESTIVAL IN MAY, WE PRESENT A WINTER EVENT, AND STAGE OTHER EVENTS THROUGHOUT THE YEAR. SFSFF HAS BECOME AN INTERNATIONALLY RENOWNED DESTINATION FOR FILMMAKERS, SCHOLARS, AND MOVIE LOVERS WITH AN ANNUAL ATTENDANCE THAT HAS GROWN FROM 1,800 THE FIRST YEAR TO MORE THAN 30,000 IN 2022. WE HAVE PRESENTED MORE THAN 390 RARE AND CLASSIC SILENT FILMS INCLUDING THE FIRST AND ONLY US SCREENING IN THIRTY YEARS OF ABEL GANCES NAPOLEON, PRESENTED IN A FIVE-AND-A-HALF HOUR RESTORATION ACCOMPANIED BY A SYMPHONY ORCHESTRA CONDUCTED BY COMPOSER CARL DAVIS. WE HAVE PUBLISHED OVER 450 ORIGINAL ESSAYS BY LOCAL WRITERS AND KEY FIGURES IN SILENT FILM HISTORY, PRESERVATION, AND MUSIC, AND WE HAVE SUPPORTED FILM PRESERVATION EFFORTS THROUGH THE EXHIBITION OF MAJOR RESTORATIONS, AS WELL AS BY DIRECT FUNDING OF RESTORATIONS, AND A FELLOWSHIP FOR EMERGING ARCHIVISTS. THE FESTIVAL HAS COMMISSIONED NEW SCORES THAT HAVE SET A NEW STANDARD FOR EXCELLENCE IN FILM ACCOMPANIMENT.EVERY YEAR THE FESTIVAL BRINGS AUTHORS, ARCHIVISTS, AND FILMMAKERS TO THE STAGE TO HELP AUDIENCES APPRECIATE THE HISTORY, PRESERVATION AND CONTINUING INFLUENCE AND IMPORTANCE OF THESE EARLY WORKS OF CINEMA ART. 944863 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 34 0 true 17 true false false false false false false false 0 false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false CA X X X Stacey Wisnia 4157774908 1687 Market Street San Francisco CA 94103 Stacey Wisnia Exec Director 40.00 0.00 X 111352 0 0 JUDY WYLER SHELDON Board Chair 2.00 0.00 X X 0 0 0 ROBERT BYRNE President 2.00 0.00 X X 0 0 0 Dean Lewis Treasurer 2.00 0.00 X X 0 0 0 Robin McRoskey Azevedo Secretary 2.00 0.00 X X 0 0 0 Antonella Bonfanti Director 1.00 0.00 X 0 0 0 William B Bond Director 1.00 0.00 X 0 0 0 Owsley Brown III Director 1.00 0.00 X 0 0 0 Ed Martin Director 1.00 0.00 X 0 0 0 Mike Mashon Director 1.00 0.00 X 0 0 0 Russell Merritt Director 1.00 0.00 X 0 0 0 Glen S Miranker Director 1.00 0.00 X 0 0 0 Ira M Resnick Director 1.00 0.00 X 0 0 0 Cynthia Sears Director 1.00 0.00 X 0 0 0 Lee Tsiantis Director 1.00 0.00 X 0 0 0 111352 1 false false false 0 66000 827816 893816 Admissions 711110 215647 215647 Other earned income 711110 3235 3235 Rights, royalties and lic 711110 2368 2368 221250 140 140 0 0 0 0 0 0 0 0 1115206 221250 140 0 0 0 0 126500 85280 41220 0 213863 144177 69686 0 11112 7491 3621 25552 17226 8326 0 0 24556 400 24156 0 0 0 13557 13557 77131 54341 22790 17568 9356 8212 1297 1297 0 2400 2400 84440 84150 290 0 2287 1620 667 0 0 3098 1540 1558 4636 4636 Production and event costs 289676 289576 100 Artists and performers 101780 101780 Facilities/theater rental 93491 93491 Equipment & equip rentals 29793 29793 27548 11085 16463 1150285 944863 182632 22790 83313 201100 420579 315344 87451 64783 0 0 0 0 0 23670 7528 63104 56370 3490 6734 0 0 0 0 0 618503 595489 6063 5622 7879 11462 31847 25404 37469 X 389467 400724 203632 157296 593099 558020 618503 595489 -35079 X true X false true false X 629576 848330 580221 782039 893816 3733982 0 0 629576 848330 580221 782039 893816 3733982 1326094 2407888 46 -899 43 623 140 -47 0 0 3733935 649761 0.64490 0.73090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63104 56370 6734 6734 Accrued payroll liabilities 31847 31847 X 1161541 226088 226088 935453 179753 179753 1115206 1150285 1150285 1150285 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Festival is required to report information regarding its exposure to various tax positions taken by the Festival and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Festival has adequately evaluated its current tax positions and has concluded that as of September 30, 2023, the Festival does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Festival has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 27301d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the Festival continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Festival may periodically receive unrelated business income (such as sublease rental income) requiring the Festival to file separate tax returns under federal and state statutes. Under such conditions, the Festival calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net assets released from restrictions $226088 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Restricted Contributions $179753 1687 Market St Inc Landlord 2400 Rent to related party false Schedule L, Part V Supplemental Information Related Party TransactionsThe Festival leases its office premises under a month-to-month lease agreement with a limited liability company related to a member of the Board. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.