2025-04-09T14:13:04-07:00 2024-09-30 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-10-01 943170215 The Silent Film Festival SILE 4157774908 455 9th Street San Francisco CA 94103 Stacey Wisnia Executive Director 4157774908 2025-04-09 true true Douglas W Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z X Stacey Wisnia 455 9th Street San Francisco CA 94103 972421 false X www.silentfilm.org X 1992 CA The San Francisco Silent Film Festival (SFSFF) is a nonprofit organization dedicated to the presentation and preservation of silent cinema, and the education of the public about silent film as an art form and as a culturally valuable historical record. 13 13 16 45 0 893816 791675 221250 180660 140 86 0 1115206 972421 0 0 377027 433165 0 19732 773258 770183 1150285 1203348 -35079 -230927 595489 359080 37469 31987 558020 327093 SFSFF is a nonprofit organization dedicated to the presentation and preservation of silent cinema, and the education of the public about silent film as an art form and as a culturally valuable historical record. false false 1049472 180660 The San Francisco Silent Film Festivals mission is to demonstrate the artistry, diversity, and enduring cultural value of silent movies with live musical accompaniment and to ensure that they are accessible to current and future audiences. We pursue this mission by partnering with international archives to fund and restore silent films as well as by supporting film preservation efforts through the exhibition of major restorations and archival prints. Throughout the year, we carefully curate high-quality presentations of silent films from the world's leading archives and educational programs that give our audience a more complete picture and a deeper understanding of the art form, its history, and current efforts to study, preserve, and exhibit these rare and vulnerable films. Reflecting the breadth and diversity of silent-era filmmaking, SFSFFs programming is a lively and thought-provoking mix of American classics, lesser-known gems, rare and/or recently restored films, and important international work, all presented with live musical accompaniment by some of the world's finest practitioners of the art of putting music to film. 1049472 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 28 0 true 16 true false false false false false false false 0 false false false false false false false X 13 13 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 130000 0 0 Anita Monga Artistic Director 40.00 0.00 107000 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 Lee Tsiantis Secretary 2.00 0.00 X X 0 0 0 Robin McRoskey Azevedo Director 1.00 0.00 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 Mike Mashon 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 Marta Riggins Director 1.00 0.00 X 0 0 0 Cynthia Sears Director 1.00 0.00 X 0 0 0 237000 2 false false false 0 51255 740420 791675 Admissions 711110 177973 177973 Other earned income 711110 923 923 Rights, royalties and lic 711110 1764 1764 180660 86 86 0 0 0 0 0 0 0 0 972421 180660 86 0 0 0 0 130000 107328 22672 0 249954 206363 43591 0 23974 19793 4181 29237 24138 5099 0 0 27890 27890 0 0 0 12092 12092 84988 62756 2500 19732 17742 10809 6933 1369 1369 0 2400 2400 87873 87846 27 0 3130 2431 699 0 0 3387 2719 668 4185 4185 Production and event costs 205664 205444 220 Facilities/theater rental 146972 146972 Artists and performers 110797 110797 Equipment & equip rentals 40641 40641 21053 9343 11710 1203348 1049472 134144 19732 201100 206816 315344 65484 64783 57967 0 0 0 0 0 7528 28813 56762 56762 6734 0 0 0 0 0 0 595489 359080 5622 8812 31847 23175 37469 31987 X 400724 282768 157296 44325 558020 327093 595489 359080 -230927 X true X false true false X 848330 580221 782039 893816 791675 3896081 0 0 848330 580221 782039 893816 791675 3896081 1528653 2367428 -899 43 623 140 86 -7 0 0 3896074 664199 0.60760 0.64490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56762 56762 Accrued payroll liabilities 23175 23175 X 1085392 129040 129040 956352 16069 16069 972421 1203348 1203348 1203348 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, 2024, 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 $129040 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Restricted Contributions $16069 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.