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      <Desc>The Festival at Sandpoint presents an annual concert series during the last weekend of July and the first weekend of August on the scenic shores of Lake Pend Oreille in Sandpoint, Idaho. Our mission is to make exceptional artists and performances accessible to the community and surrounding region. The Festival is committed to fostering cultural and ethnic diversity and seizing every opportunity to inspire, enlighten, and educate our community through the performing arts. We curate an eclectic lineup featuring classical symphonic, folk, jazz, blues, world, rock, country, and popular music. By presenting our concerts in an intimate setting that celebrates the natural beauty and charm of Sandpoint, we enhance the quality of life for residents and make our city an attractive destination for visitors.</Desc>
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        <Desc>In addition to presenting our Summer Performance Series, the Festival is dedicated to enriching the community through the following educational programs: Youth Music Outreach: We provide school performances and hands-on music lessons for Pre-K through high school students in Bonner County. This program introduces children to diverse forms of music, fostering a lifelong appreciation for the arts. Ticket Donation Program: In partnership with local organizations and schools, we donate tickets to underprivileged youth and families, enabling them to attend our Family Matinee Concert or the symphonic Grand Finale. These efforts focus on supporting youth, individuals with special needs, and senior communities who might otherwise be unable to attend. Instrument Assistance Program: Our free instrument library provides access to musical instruments for students and adults, removing financial barriers to participation. Strings Programs: We offer free beginning, intermediate, and advanced orchestra instruction for youth and adults, culminating in biannual community concerts. Grand Finale Concert: This affordable event allows children and their families to experience music performed by world-class musicians and a full orchestra. Scholarship Opportunities: We provide scholarships for college-bound students pursuing Instrumental Music, Songwriting, Music Industry Studies, Graphic Design, or Vocal Performance. Internship Program: We offer educational and professional opportunities for individuals interested in learning about the music industry, nonprofit operations, and festival management. Interns gain hands-on experience in office operations, customer relations, marketing, fundraising, hospitality, merchandise, etc.</Desc>
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        <ManagementAndGeneralAmt>1871</ManagementAndGeneralAmt>
        <FundraisingAmt>1871</FundraisingAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>29669</TotalAmt>
        <ProgramServicesAmt>14835</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7417</ManagementAndGeneralAmt>
        <FundraisingAmt>7417</FundraisingAmt>
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        <TotalAmt>35767</TotalAmt>
        <ProgramServicesAmt>22317</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6725</ManagementAndGeneralAmt>
        <FundraisingAmt>6725</FundraisingAmt>
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      <FeesForServicesOtherGrp>
        <TotalAmt>6825</TotalAmt>
        <ProgramServicesAmt>4520</ProgramServicesAmt>
        <ManagementAndGeneralAmt>697</ManagementAndGeneralAmt>
        <FundraisingAmt>1608</FundraisingAmt>
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      <AdvertisingGrp>
        <TotalAmt>62203</TotalAmt>
        <ProgramServicesAmt>55983</ProgramServicesAmt>
        <FundraisingAmt>6220</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>15838</TotalAmt>
        <ProgramServicesAmt>8534</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5767</ManagementAndGeneralAmt>
        <FundraisingAmt>1537</FundraisingAmt>
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      <OccupancyGrp>
        <TotalAmt>55069</TotalAmt>
        <ProgramServicesAmt>24781</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5507</ManagementAndGeneralAmt>
        <FundraisingAmt>24781</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>12907</TotalAmt>
        <ProgramServicesAmt>5679</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1264</ManagementAndGeneralAmt>
        <FundraisingAmt>5964</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>8795</TotalAmt>
        <ProgramServicesAmt>8795</ProgramServicesAmt>
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        <ProgramServicesAmt>9154</ProgramServicesAmt>
        <ManagementAndGeneralAmt>269</ManagementAndGeneralAmt>
        <FundraisingAmt>3197</FundraisingAmt>
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        <Desc>Artist expenses</Desc>
        <TotalAmt>924368</TotalAmt>
        <ProgramServicesAmt>924368</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Production expenses</Desc>
        <TotalAmt>496949</TotalAmt>
        <ProgramServicesAmt>496949</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Inkind expenses</Desc>
        <TotalAmt>138709</TotalAmt>
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        <ManagementAndGeneralAmt>13871</ManagementAndGeneralAmt>
        <FundraisingAmt>62419</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Consessions</Desc>
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        <ProgramServicesAmt>68778</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>73004</TotalAmt>
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        <FundraisingAmt>6177</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
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        <EOYAmt>1500</EOYAmt>
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      <TotalAssetsGrp>
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        <EOYAmt>2056574</EOYAmt>
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        <EOYAmt>11982</EOYAmt>
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      <OtherLiabilitiesGrp>
        <BOYAmt>35219</BOYAmt>
        <EOYAmt>59477</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>38854</BOYAmt>
        <EOYAmt>71459</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1691915</BOYAmt>
        <EOYAmt>1985115</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1691915</BOYAmt>
        <EOYAmt>1985115</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1730769</BOYAmt>
        <EOYAmt>2056574</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>292200</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>1000</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>213591</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>994429</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1195979</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>676169</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>795662</CurrentTaxYearAmt>
        <TotalAmt>3875830</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>1225721</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1638243</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1833084</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1574453</CurrentTaxYearAmt>
        <TotalAmt>6271501</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>43740</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26464</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25546</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24855</CurrentTaxYearAmt>
        <TotalAmt>120605</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>213591</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2263890</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2860686</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2534799</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2394970</CurrentTaxYearAmt>
        <TotalAmt>10267936</TotalAmt>
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      <PublicSupportTotal509Amt>10267936</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>5</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>189</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1681</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35855</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73754</CurrentTaxYearAmt>
        <TotalAmt>111484</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>5</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>189</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1681</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35855</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73754</CurrentTaxYearAmt>
        <TotalAmt>111484</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>213596</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2264079</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2862367</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2570654</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2468724</CurrentTaxYearAmt>
        <TotalAmt>10379420</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98930</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99610</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D">
      <CYEndwmtFundGrp>
        <ContributionsAmt>10000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>1095</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>11095</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>1.00000</BoardDesignatedBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>4834</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4834</DepreciationAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>300713</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>282631</DepreciationAmt>
        <BookValueAmt>18082</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>25215</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>25215</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>18082</TotalBookValueLandBuildingsAmt>
      <InvstProgramRelatedOrgGrp>
        <Desc>Board-designated endowments</Desc>
        <BookValueAmt>11095</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <TotalBookValueProgramRltdAmt>11095</TotalBookValueProgramRltdAmt>
      <OtherAssetsOrgGrp>
        <Desc>Damage deposit</Desc>
        <BookValueAmt>1500</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>1500</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Charley Packard Scholarship</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Credit Card Liabilities</Desc>
        <Amt>18310</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Payroll Liabilities</Desc>
        <Amt>34869</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Instrument Security Deposit</Desc>
        <Amt>1125</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Gift cards</Desc>
        <Amt>2165</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Deferred grant revenue</Desc>
        <Amt>3000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Sales Tax Payable</Desc>
        <Amt>8</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>59477</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>Fundraisers</Event1Nm>
        <GrossReceiptsEvent1Amt>24855</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>24855</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3021</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>24855</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>24855</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3021</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3021</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>21834</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>LPOSD Outreach</GrantTypeTxt>
        <RecipientCnt>6</RecipientCnt>
        <CashGrantAmt>3594</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Instrument Assistance</GrantTypeTxt>
        <RecipientCnt>6</RecipientCnt>
        <CashGrantAmt>3542</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Scholarships</GrantTypeTxt>
        <RecipientCnt>6</RecipientCnt>
        <CashGrantAmt>9250</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Monitoring procedures (Part I, line 2)</FormAndLineReferenceDesc>
        <ExplanationTxt>Best practices are followed for monitoring all grants on a recurring basis.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="990L">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Jacob Styer</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Former Board Member</RelationshipDescriptionTxt>
        <TransactionDesc>Accounting services</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Art Bistline</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Family Member</RelationshipDescriptionTxt>
        <TransactionDesc>Legal services</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Grant Nixon</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Former Board Member</RelationshipDescriptionTxt>
        <TransactionDesc>Insurance Sales</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Supplemental Information for Schedule L</FormAndLineReferenceDesc>
        <ExplanationTxt>Jacob Styer (a former board member) and owner of Jacob W Styer CPA, PLLC receivedin-kind sponsorships based on services performed at an agreed amount belowfair market value.Art Bistline (spouse of a board member) and owner of Bistline Law, PLLCreceived no special benefits for services performed below fair market value.Grant Nixon (a former board member) and owner of WGN Benefits receivedcommissions for an insurance contract equal to fair market value.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="990M">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Other</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>138708</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCE COMMITTEE AND EXECUTIVE DIRECTOR REVIEW FORM BEFORE BEINGFILED. FINANCE COMMITTEE INCLUDES MEMBERS WHO FAMILIAR WITH 990 COMPLIANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ADDRESSED AS NEEDED BY THE EXECUTIVE COMMITTEE AND, IF NECESSARY, THEFULL BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED ANNUALLY FOR ALL EMPLOYEES, INCLUDING EXECUTIVE DIRECTOR.EXECUTIVE DIRECTOR COMPENSATION RESERACHED AND VOTED ON BY FULL BOARD.BOARD UTILIZES RESEARCH AND SURVEYS IN ITS DELIBERATIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED ANNUALLY FOR ALL EMPLOYEES, INCLUDING EXECUTIVE DIRECTOR.EXECUTIVE DIRECTOR COMPENSATION RESERACHED AND VOTED ON BY FULL BOARD.BOARD UTILIZES RESEARCH AND SURVEYS IN ITS DELIBERATIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Organizations Mission:By incorporating the surrounding natural beauty of North Idaho, the Festival at Sandpoint is devoted to enriching the local community by providing a wide array of diverse opportunities to engage with arts, music, and culture through performances, experiences, and education in an attempt to promote cultural diversity, community connection and engagement, and stimulate the economic vitality of the region.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>