2026-06-16T19:12:20-07:00 2025-12-31 990 2025-01-01 922500428 DOME FEST WEST DOME 3234059416 600 Moulton Ave STE 203 Los Angeles CA 90031 Ryan Moore Executive Director 2098401187 2026-05-02 2025 2025-03-06 01:10:19Z X Ryan Moore 600 Moulton Ave STE 203 Los Angeles CA 90031 69519 0 X www.domefestwest.com X 2023 CA Dome Fest West is dedicated to the advancement of education concerning immersive and fulldome media. This organization is committed to fostering understanding and appreciation of fulldome films and immersive media through educational programs and public events, aiming to enhance knowledge and engagement in these innovative forms of media. All activities are directly aligned with and are executed in support of this educational purpose, in accordance with section 501(c)(3) of the Internal Revenue Code. 8 5 0 11 0 0 200 15250 30116 54269 0 0 30316 69519 0 1243 0 0 0 0 34393 60434 34393 61677 -4077 7842 890 7040 0 10465 890 -3425 Dome Fest West is dedicated to advancing education in fulldome and immersive media. Through an annual film festival, year-round Fulldome Forums webinars, the Best of Earth fulldome awards coalition, and community programming, the organization expands public access to immersive cinema, surfaces excellence in the field, and builds a sustained creator community for this emerging art form. All activities are directly aligned with and are executed in support of this educational purpose, in accordance with section 501(c)(3) of the Internal Revenue Code. 0 0 51562 1243 54269 DFW 2025 Festival Edition at Fiske Planetarium, University of Colorado Boulder. Objective: To advance education and appreciation of fulldome and immersive media by producing the annual Dome Fest West film festival. Accomplishments: Produced the 4th annual Dome Fest West May 1 through 4, 2025 at Fiske Planetarium, the second consecutive festival at the venue and the most expansive edition in DFW history. The festival expanded across multiple CU Boulder venues including the Fiske Dome Theater, Kittredge KCEN Hall and Stage, and three Village Center rooms. Launched the inaugural Fulldome Forward Expo as a trade component including an exhibits hall and presentations stage for the immersive media industry. Presented 44 films and immersive works from 14 countries across 11 screening sessions in Fiske, plus 18 or more panel and roundtable sessions on topics ranging from fulldome storytelling to spatial audio standards, LED technology, financial models for immersive creators, and licensing and distribution. Concluded with two awards ceremonies including the inaugural Best of Earth international fulldome awards (DFW served as founding partner) presented alongside the established DFW awards across 15 categories. The City of Boulder issued an official proclamation recognizing Dome Fest West Week. Measurement: Total event participants approximately 556, comprising 172 industry passholders, 283 general screening attendees, 72 speakers, 18 sponsor organizations, and 11 organizers and crew. 44 films and immersive works selected from 14 countries. 11 confirmed Fiske screening sessions. 18 or more panel and roundtable sessions across three simultaneous tracks. Audience composition by role (estimated): approximately 30 percent filmmakers, 20 percent planetarium and science center decision-makers, 18 percent immersive technology developers, 15 percent curators and venue programmers, 10 percent academic researchers, and 7 percent other (students, press, public, investors). Social media engagement: 309 photos shared, 413 photo likes, 16 videos uploaded via the Whova event platform. Long-term goal: To establish Dome Fest West as the leading U.S. platform for showcasing fulldome and immersive media. 3500 0 0 Fulldome Forums Online Educational Series. Objective: To advance year-round public education on fulldome and immersive media by hosting free, publicly accessible online webinars featuring industry experts. Accomplishments: Hosted Fulldome Forums webinar installments throughout calendar year 2025 covering topics including advanced acoustic strategies for immersive venues (March 2025), innovative sound strategies for immersive creators (April 2025), key principles for innovative dome venue design (June 2025), interactive fulldome explorations (July 2025), exploring innovative revenue streams for planetariums (August 2025), securing resources for fulldome vision (September 2025), monetizing live theatrical productions in domes (November 2025), and the revival of planetarium lasers (December 2025). Eight Forums were held in calendar year 2025. Forums are free with registration, archived publicly on YouTube indefinitely, and accessible with captions. Across the rolling 13-Forum window from March 2025 through April 2026, the series reached 454 unique registrants across 19 or more countries, with an average of approximately 90 registrants per Forum and at least 68 confirmed California-based registrants. The audience skewed heavily toward dome professionals: planetarium directors, planetarium managers, producers, creative directors, professors, and filmmakers. Measurement: 8 Forums in calendar year 2025; 454 unique registrants and 19 or more countries across the rolling 13-Forum window; estimated 90 average registrants per Forum. Long-term goal: To build a year-round community of educators, creators, and audiences around immersive media. 2500 0 0 Best of Earth Awards and Community Programming. Objective: To recognize excellence in immersive media (particularly Earth-themed fulldome work) and foster a year-round creator community. Accomplishments: Continued the Best of Earth Fulldome Awards coalition program with ICOFF (International Conference of Fulldome Festivals) and partner festivals, surfacing Earth-themed fulldome work for global circulation through coordinated awards and partner festival screening tours in conjunction with the 2025 festival. The inaugural Best of Earth awards were presented at DFW 2025 with Dome Fest West serving as the founding partner venue. Continued in-person and online community programming through partnerships with c3 Center for Conscious Creativity (Los Angeles) and the Creative Technology Center Foundation (Los Angeles) at the Brewery Arts Complex in Lincoln Heights, including co-produced in-person events, cross-promotion through reciprocal newsletter features, shared community discount codes, and reciprocal community engagement. Measurement: Coalition-level award program with multiple partner festivals; ongoing community partnerships with c3 and CTC; reciprocal newsletter cross-promotion. Long-term goal: To enhance recognition of immersive media excellence and encourage high-quality submissions, and to anchor a sustained creative community for fulldome and immersive cinema in Los Angeles. 0 0 0 57562 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 1 0 0 0 CA X Ryan Moore 2098401187 600 Moulton Ave STE 203 Los Angeles CA 90031 Ed Lantz Board Chairman 2 5 X 0 0 0 Mikhaila Stettler Treasurer 1 1 X 0 0 0 Ryan Moore Secretary 10 10 X 0 0 0 Kate McCallum Board Member 1 1 X 0 0 0 Jenni Ogden Board Member 2 2 X 0 0 0 Eric Hanson Board Member 1 1 X 0 0 0 Marc Rosenthal Board Member 1 1 X 0 0 0 Dan Tell Board Member 1 1 X 0 0 0 Lilly Frederique Board Member 2.00 2.00 X 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 15250 0 15250 Event Ticket Sales 711320 18437 18437 0 0 Film Submission Fees 711320 2523 2523 0 0 Corporate Sponsorships 711320 33309 33309 0 0 0 0 0 0 54269 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69519 54269 0 0 1243 1243 0 0 4500 4500 1795 1795 3082 1354 1728 3285 1314 1971 13471 13471 5160 5160 26345 26345 416 416 Supplies and materials 1581 1581 0 0 Staff Events and Celebrations 471 471 0 0 Travel meals 35 35 0 0 Vehicle expenses (parking + fuel) 293 293 0 0 0 61677 57562 4115 0 890 7040 0 890 7040 0 0 0 0 0 0 0 0 0 0 0 10465 0 0 0 0 0 0 10465 X 890 -3425 0 0 890 -3425 890 7040 X 7842 0 0 0 -1692 -10465 X 0 0 0 X 0 0 5800 34393 15250 55443 0 0 0 0 54269 54269 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5800 34393 69519 109712 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 109712 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5800 34393 69519 109712 X Schedule A, Part III, Line 1 Schedule A, Part III, Section A, Lines 1 and 2: For tax year 2025, the organization splits Line 1 contributions ($15,250 consisting of $250 in individual donations plus a $15,000 grant from Sacred Society Music Group) from Line 2 exempt-function gross receipts ($54,269 consisting of corporate sponsorship revenue with substantial-return benefits, festival admissions, and film submission fees). Prior-year columns (2021-2024) are presented as filed on the organization's prior returns by the prior preparer, who placed all revenue on Line 1; restatement of prior columns is not required. Schedule A, Part III, Line 14 Dome Fest West received IRS Letter 947 dated June 20, 2024 (DLN 26053686005083), recognizing the organization as exempt under section 501(c)(3) with an effective date of exemption of June 5, 2024, and public charity classification under section 509(a)(2). Tax year 2024 was the organization's first tax year as a 501(c)(3) organization. Tax year 2025 is the organization's second tax year as a 501(c)(3) organization. The organization is in its first five-year safe harbor period per Schedule A Part III Line 14 instructions and is therefore not required to demonstrate the 33-1/3 percent public support test on this return. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 Lilly Frederique Board Member 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Schedule J, Part II Lilly Frederique served as a Director of Dome Fest West from October 2023 through October 2025. She stepped down in October 2025 and is reported as a Former Director on Form 990, Part VII, Section A. She received zero compensation from Dome Fest West and from any related organization during the tax year, consistent with the organization's all-volunteer governance model. No officer, director, trustee, key employee, or highest compensated employee received any compensation from Dome Fest West or any related organization during 2025. The organization includes Lilly Frederique in this schedule solely for completeness because she served part of the tax year and is listed as Former in Part VII; the compensation thresholds for required Schedule J reporting under Form 990 Part VII Section A Lines 3, 4, and 5 were not triggered for any individual. Ryan Moore Executive Director Produce 2022 Festival Event X 8622 8622 0 1 1 Kate McCallum Board Member Produce 2022 Festival Event X 1052 1052 0 1 1 Ed Lantz Board Chair Produce 2022 Festival Event X 791 791 0 1 1 10465 Schedule L, Part II During the tax year, Dome Fest West continued to carry outstanding non-interest-bearing loans from three officers received in 2022 to cover costs of the 2022 festival edition: Ryan Moore (Executive Director) $8,622; Kate McCallum (Board Member) $1,052; Ed Lantz (Board Chair) $791; total $10,465. These loans are unsecured, non-interest-bearing, and repayable on demand. The board of directors approved acceptance of these loans and has been kept apprised of the outstanding balances. No principal repayments were made during 2025. No interest accrued. The organization intends to repay these loans as cash flow permits. The board has had preliminary discussions about the lenders earmarking the loans as charitable contributions in a future period, but no action has been taken and no forgiveness has occurred. During the prior tax year (2024), these loans were correctly disclosed on Schedule L Part II of the Form 990-EZ but were omitted from Part II Line 26 (Total liabilities) of that return. The current return correctly reports the loans on Part X Line 22 with the offsetting adjustment recorded via Part XI Line 9 (Other changes in net assets), as further explained in Schedule O. Form 990, Part VI, Section A, Line 2 Kate McCallum, Board Member, provides consulting services to Vortex Immersion Media. Ed Lantz, Board Chair, is the CEO of Vortex Immersion Media. This is a pre-existing professional relationship in the immersive media industry; neither party receives compensation from Dome Fest West, and both serve on the DFW board independently of their Vortex relationship. Form 990, Part VI, Section B, Line 11b The 2025 Form 990 was prepared by the Executive Director using QuickBooks Online financial data and reviewed against the prior year return. A draft was provided to the Board of Directors for review prior to filing, with all board members given an opportunity to ask questions and provide feedback. The final return was reviewed and approved by the Executive Director as the signing officer and filed with the Internal Revenue Service. The organization retained a paid preparer to perform the final review and electronic filing. Form 990, Part VI, Section C, Line 19 Dome Fest West makes its governing documents (Articles of Incorporation, Bylaws) and most recent financial statements (Form 990) available to the public upon written request, in accordance with Internal Revenue Code section 6104. The organization's conflict of interest policy is made available to board members upon their election and disclosed publicly upon written request. The organization does not currently post these documents on its website but may do so in the future as part of ongoing transparency improvements. Form 990, Part XI, Line 9 During 2025, the organization recognized $10,465 of previously unrecorded officer loan liabilities. The loans were received from three officers in 2022 to cover costs of the 2022 festival edition (Ryan Moore $8,622; Kate McCallum $1,052; Ed Lantz $791). The loans were correctly disclosed on Schedule L Part II of the prior return (Form 990-EZ for tax year 2024) but were omitted from Part II Line 26 (Total liabilities) on that return. The current return reflects the loans on Part X Line 22 with detail on Schedule L Part II. The recognition of these liabilities reduces Net Assets by $10,465 and is reflected on Line 9 of this reconciliation. Line 8 prior period adjustments of $1,692 reflects reconciliation differences identified during the 2025 review of accounting records to the prior return. Specifically, this captures the difference between QuickBooks Online's running Net Assets account at 1/1/2025 and the prior return's reported ending Net Assets, net of the officer loan correction described on Line 9. Dome Fest West is an all-volunteer 501(c)(3) public charity in its second tax year of recognized exempt status, having received its IRS determination letter dated June 20, 2024 (Letter 947, DLN 26053686005083, effective June 5, 2024). The organization has no paid staff and no employees; all operational, financial, and compliance work is performed by volunteer officers and directors in addition to their other commitments. The 2025 tax year was the organization's most operationally intensive to date, including the production of its 4th annual Dome Fest West film festival May 1 through 4, 2025 at Fiske Planetarium at the University of Colorado Boulder, the inaugural Fulldome Forward Expo, and partnership in the inaugural Best of Earth international fulldome awards. The festival required the full attention of the organization's volunteer team through late April 2025, with post-festival reporting, sponsor stewardship, and program wrap-up extending into the following months. Following the festival, in preparing the 2025 return, the organization identified several prior-period accounting matters that required investigation and reconciliation before the return could be accurately completed. These included recognition of $10,465 in officer loans that had been disclosed on the prior return's Schedule L but were omitted from the prior balance sheet, reconciliation of the organization's accounting records to the prior return for purposes of Part XI, reclassification of a $15,000 grant that had been misclassified in the organization's books, and proper application of the IRS donated-services exclusion rule to an in-kind services transaction. The organization also undertook two required state registrations during this period (California Statement of Information filed March 23, 2026, and Colorado Statement of Foreign Entity Authority filed March 23, 2026) that consumed additional volunteer bandwidth. Despite these challenges, the organization exercised ordinary business care and prudence in the preparation of its 2025 return. The organization performed a comprehensive reconciliation of its books to the prior return, engaged independent review of its return positions, retained a paid preparer to perform final review and electronic filing, and provided a complete draft to the Board of Directors for review prior to filing. The organization respectfully requests that any late filing penalty under section 6652(c)(1)(A) be abated for reasonable cause. The organization is fully committed to timely filing in future tax years and is implementing improved internal processes, including earlier engagement of professional support, to ensure on-time filing going forward.