2025-09-19T10:18:03-07:00 2025-03-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-04-01 943209054 Oakland Childrens Fairyland Inc OAKL 5104522259 669 Bellevue Avenue Oakland CA 94610 Kymberly Miller Exec Director 5104522259 2025-09-19 true true Rachel Berger P03276517 9253140390 2024 2025-03-06 01:10:19Z Kymberly Miller 669 Bellevue Avenue Oakland CA 94610 5053149 false X www.fairyland.org X 1948 CA CHILDRENS FAIRYLAND SPARKS IMAGINATION AND A DESIRE TO LEARN BY BRINGING STORIES TO LIFE THROUGH IMMERSIVE EXPERIENCES. {Continued on Schedule O} 12 12 104 150 0 2083144 2455635 2396039 2068094 19339 39550 388394 289246 4886916 4852525 0 0 3416900 3298788 0 554087 1430988 1387353 4847888 4686141 39028 166384 2693082 2932644 875343 1042088 1817739 1890556 CHILDRENS FAIRYLAND SPARKS IMAGINATION AND A DESIRE TO LEARN BY BRINGING STORIES TO LIFE THROUGH IMMERSIVE EXPERIENCES. {Continued on Schedule O} false false 1382447 1018865 Programs and Enterprise: Serving 160,000 visitors annually, Fairyland provides families with young children, a safe and creative place to imagine, play, and learn. 877970 634604 Family Programs: Programs include hosted birthday parties, family sleepovers, on-site programs, as well as special theatre engagements. 666310 555292 Community Engagement & Education: Programs include summer camp, children's theatre, field trips and hands-on educational opportunities. Serving 16,000 annually, Fairyland invests in reduced price admission and memberships, as well as school field trip opportunities. Volunteers are also engaged in all facets of park experiences. 2926727 true true false false false false false false false false false true false false true true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 51 0 true 104 true false false false false true true false false 0 false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false CA X X X Kymberly Miller 5104522259 669 Bellevue Avenue Oakland CA 94610 Kymberly Miller Exec Director 40.00 0.00 X 153433 0 12017 Leslie Marks Dir Philanthropy 40.00 0.00 131883 0 1206 Morgan Rothenbaum Sr Dir Marketing 40.00 0.00 106558 0 5767 Sam Aguayo Sr Dir Operations 40.00 0.00 98225 0 6665 Jana Pastena President 1.00 0.00 X X 0 0 0 Karen Boyd Vice President 1.00 0.00 X X 0 0 0 Theresa Nelson Secretary 1.00 0.00 X X 0 0 0 Glenn Voyles Treasurer 1.00 0.00 X X 0 0 0 Michael Hunt Director 1.00 0.00 X 0 0 0 Dan Altemus Director 1.00 0.00 X 0 0 0 Denys Duffy Director 1.00 0.00 X 0 0 0 Kyle Milligan Director 1.00 0.00 X 0 0 0 Javay Ross Director 1.00 0.00 X 0 0 0 Addisu Demissie Director 1.00 0.00 X 0 0 0 Nashwa Emam Director 1.00 0.00 X 0 0 0 Rachel Skiffer Director 1.00 0.00 X 0 0 0 490099 25655 3 false true false 0 123842 436261 1895532 80024 2455635 Admissions 713110 1169944 1169944 Membership Revenue 713110 362844 362844 Program Events 713110 535306 535306 2068094 40177 40177 0 0 0 627 -627 -627 -627 246505 123842 97926 148579 0 242738 102071 140667 140667 0 4852525 2208761 39550 0 0 0 0 161849 112698 29805 19346 0 2609794 1817246 480595 311953 0 297173 221832 51225 24116 229972 159687 42569 27716 0 1507 1507 31836 31836 0 0 1292 1292 386420 317464 68757 199 114740 114740 94007 4319 71276 18412 261911 4965 254367 2579 0 0 2329 649 1636 44 0 2954 77 2713 164 3521 3521 0 0 8432 8432 Park improvements and equip 158116 52974 105142 Dues, licenses, and other fees 124398 71245 36709 16444 Facilities & Maintenance 91016 91016 Program Supplies 62481 61618 771 92 42393 10937 3576 27880 4686141 2926727 1205327 554087 X 46902 119065 828136 213680 1769280 1802119 0 0 0 0 0 12223 25799 0 0 729041 0 0 36541 42940 2693082 2932644 271288 321640 438204 556936 134364 128244 31487 35268 875343 1042088 X -643507 -831395 2461246 2721951 1817739 1890556 2693082 2932644 X 166384 -1132 -92435 X X false true X true false X 1924552 2161845 2501739 2083144 2455635 11126915 612093 2915954 2968624 299952 2557337 9353960 0 0 0 2536645 5077799 5470363 2383096 5012972 20480875 114991 73692 214577 377565 413873 1194698 98931 1017704 610112 629904 2356651 213922 73692 1232281 987677 1043777 3551349 16929526 15667 4230 19415 19339 40177 98828 0 15667 4230 19415 19339 40177 98828 0 0 2552312 5082029 5489778 2402435 5053149 20579703 0.82260 0.86130 0.00480 0.00310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 729041 Deposits Held for Events 35268 35268 X 4757666 -1132 -92435 -93567 4851233 1292 1292 4852525 4684949 4684949 1192 1192 4686141 Part X : FIN48 Footnote OCF is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. OCF is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. OCF is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended March 31, 2025.OCF 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 23701d 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 OCF continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. X X X X X X X false Annual Fundraiser 370347 123842 246505 97926 370347 123842 246505 97926 97926 148579 false false false false false false false false false Kymberly Miller Exec Director 153433 12017 165450 X 1 48732 FMV X Tickets 63 31292 FMV false false false 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 Oakland, 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. Form 990, Part XI, Line 9 change in discount related to LT receivables = -$92435 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. Form 990, Part 1 and Part 3 - Organization's Mission NESTLED LAKESIDE IN OAKLAND, CHILDREN'S FAIRYLAND CREATES A MAGICAL WORLD OF WONDER THAT DELIGHTS VISITORS OF ALL AGES - ESPECIALLY CHILDREN - THROUGH ATTRACTIONS, PERFORMANCES, ANIMALS, GARDENS, PROGRAMMING, AND COMMUNITY PARTNERSHIPS. FAIRYLAND ENVISIONS AN INCLUSIVE COMMUNITY OASIS WHERE THE MAGIC, JOY, AND TRANSFORMATIVE POWER OF STORIES AND PLAY ARE UNLOCKED FOR GENERATIONS OF CHILDREN AND FAMILIES. Form 990, Part X, Line 27 - Net Assets Without Donor Restrictions Net assets without donor restrictions of ($831,395) and ($643,507) at March 31, 2025 and 2024, respectively, represent the cumulative results of operations, including net surpluses and deficits, retained by OCF since the organizations inception. While OCF has a net deficit, management has implemented plans to improve operating results and has access to donor-restricted resources, and ongoing fundraising that are expected to support operations.