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        <ExplanationTxt>THE ORGANIZATION WORKED WITH A CERTIFIED LOBBYIST HIRED TO SUPPORT GOVERNMENT RELATIONS RELATED TO ROCKAWAY'S PURSUIT OF A NEW CAPITAL PROJECT THAT BEGAN IN 2024. THE ORGANIZATION WORKED FORMALLY WITH THE CERTIFIED LOBBYIST FOR TWO MONTHS FROM APRIL 15 THROUGH JUNE 15, 2024.</ExplanationTxt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <ExplanationTxt>THE FESTIVAL DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL, UNCERTAIN TAX POSITIONS. TAX FILINGS FOR PERIODS ENDING DECEMBER 31, 2021 AND LATER ARE SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.</ExplanationTxt>
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        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM. A DRAFT OS THE 990 IS THEN REVIEWED INTERNALLY AND ANY EDITS ARE PROVIDED TO THE ACCOUNTING FIRM.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY APPLIES TO ALL DIRECTORS, OFFICERS AND KEY PERSONS. BOARD MEMBERS MUST DISCLOSE TO THE BEST OF YOUR KNOWLEDGE ALL POTENTIAL CONFLICTS OF INTEREST AS SOON AS YOU BECOME AWARE OF THEM AND ALWAYS BEFORE ANY ACTIONS INVOLVING THE POTENTIAL CONFLICT ARE TAKEN. SUBMIT A SIGNED, WRITTEN STATEMENT DISCLOSING ALL THE MATERIAL FACTS TO THE BOARD. AFTER THERE HAS BEEN DISCLOSURE OF A POTENTIAL CONFLICT AND AFTER GATHERING ANY RELEVANT INFORMATION FROM THE CONCERNED DIRECTOR, OFFICER OR KEY PERSON, THE BOARD/AUDIT COMMITTEE SHALL DETERMINE WHETHER THERE IS A CONFLICT OF INTEREST. THE DIRECTOR, OFFICER OR KEY PERSON SHALL NOT BE PRESENT FOR DELIBERATION OR VOTE ON THE MATTER AND MUST NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS. IN DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS, THE AUDIT COMMITTEE SHALL CONSIDER WHETHER THE POTENTIAL CONFLICT OF INTEREST WOULD CAUSE A TRANSACTION ENTERED INTO BY THE CORPORATION TO RAISE QUESTIONS OF BIAS, INAPPROPRIATE USE OF THE CORPORATION'S ASSETS, OR ANY OTHER IMPROPRIETY. A CONFLICT ALWAYS EXISTS IN THE CASE OF A RELATED PARTY TRANSACTION A TRANSACTION, AGREEMENT OR OTHER ARRANGEMENT IN WHICH A RELATED PARTY HAS A FINANCIAL INTEREST AND IN WHICH THE CORPORATION OR ANY AFFILIATE OF THE CORPORATION IS A PARTICIPANT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE MANAGEMENT OFFICIALS IS PERIODICALLY REVIEWED AND APPROVED BY THE BOARD TO ENSURE THE SALARIES ARE WITHIN THE MARKET NORMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST</ExplanationTxt>
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