Passes our checks

Festival Ballet Theatre

EIN 33-0283147 · Fountain Vly, CA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

PERFORM BALLETS TO EDUCATE AND INCREASE CULTURAL AWARNESS OF THE COMMUNITY AND GENERATE AN APPRECIATION FOR FINE ARTS

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 62 out of 100.

Reserves
4 of 35
Spendable reserves would cover 0.1 months of spending.
Debt
20 of 20
It owes 1% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 5% of income.
Income trend
15 of 15
Income rose 4% on the year before.
Spending floor
8 of 15
71% of spending went to programs and raising each dollar of donations cost 36 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 59 out of 100.

Independent board
25 of 25
5 of 5 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$639,262 spent. Festival Ballet Theatre presented three productions a year at the Irvine Barclay Theatre as follows: 1. Two full-length classical ballet performances in the spring. 2. Sixteen performances of the Nutcracker in December. FBT has worked in collaboration with the top ballet companies in the United States by inviting guest artists to perform in their productions. FBT presented abridged performances in collaboration with the Festival of Children and Arts Orange County along with other various Orange County community events. Special outreach programs including many free performances for the public were conducted where FBT presented narrated ballet performances suitable for children by inviting over 20 schools in the area to the theatre. FBT showcased the talents of young dancers while building cultural awareness and providing education in the area of classical and contemporary ballet. awareness and providing education in the area of classical and contemporary ballet.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.