﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-27T16:27:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>825485902</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GILLIAN R ROSNER CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>377 MAIN STREET PO BOX 701</AddressLine1Txt>
        <CityNm>GREENFIELD</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>013020701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201356307</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MULTI-ARTS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MULT</BusinessNameControlTxt>
      <PhoneNum>4135847951</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3 BRISTOL LANE</AddressLine1Txt>
        <CityNm>HADLEY</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01035</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CATALINA ARRUBLA</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4135847951</PhoneNum>
      <SignatureDt>2025-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GILLIAN R ROSNER CPA</PreparerPersonNm>
      <PTIN>P00561038</PTIN>
      <PhoneNum>4137733424</PhoneNum>
      <PreparationDt>2025-05-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3 RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MULTI-ARTS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>174426</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>13288</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>160940</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>51</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>147</OtherRevenueTotalAmt>
      <TotalRevenueAmt>174426</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>70380</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>46179</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>17169</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>16716</OtherExpensesTotalAmt>
      <TotalExpensesAmt>150444</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23982</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>72968</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>96950</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>72006</BOYAmt>
        <EOYAmt>101061</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1014</BOYAmt>
        <EOYAmt>634</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>73020</BOYAmt>
        <EOYAmt>101695</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>52</BOYAmt>
        <EOYAmt>4745</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>72968</BOYAmt>
        <EOYAmt>96950</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE CLASSES TO CHILDREN IN VARIOUS ART FORMS WITH THE GOAL OF HELPING TO EMPOWER, INSPIRE, AND ENCOURAGE CREATIVITY AND A LIFELONG LOVE OF THE ARTS. THERE IS AFTER SCHOOL, WINTER, SPRING AND SUMMER PROGRAMMING FOR GROUPS OF UP TO 15 CHILDREN FROM THE AGES OF 4 TO 13. PROFESSIONALS PROVIDE TRAINING IN MUSIC, ART, THEATER, DANCE AND MOVEMENT, CREATIVE WRITING AND FASHION DESIGN.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INNOVATIVE ARTS PROGRAM FOR CHILDREN 4-13. APPROXIMATELY 350 SERVED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>101840</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FISCAL SPONSOR FOR ORGANIZATIONS THAT HAVE APPLIED FOR PUBLIC CHARITY STATUS WITH THE IRS. BOTH MULTI-ARTS AND THE SPONSORED ORGANIZATION SHARE A SIMILAR MISSION.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>101840</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARCIA WINSECK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW CRON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MADELEINE NEIMAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATALINA ARRUBLA</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>60000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MATTHEW CRON</PersonNm>
        <USAddress>
          <AddressLine1Txt>3 BRISTOL LANE</AddressLine1Txt>
          <CityNm>HADLEY</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01035</ZIPCd>
        </USAddress>
        <PhoneNum>4135847951</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>22335</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30008</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20195</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28982</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13288</CurrentTaxYearAmt>
        <TotalAmt>114808</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>30385</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42519</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103071</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>139874</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>161138</CurrentTaxYearAmt>
        <TotalAmt>476987</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>51</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>51</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>52720</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72578</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123266</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168856</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>174426</CurrentTaxYearAmt>
        <TotalAmt>591846</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>591846</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>52720</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72578</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123266</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168856</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>174426</CurrentTaxYearAmt>
        <TotalAmt>591846</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 147 TOTAL 147</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 3,101 OFFICE SUPPLIES 697 WEB FEES 1,373 TRAVEL 334 TRAINING 1,237 LIABILITY INSURANCE 541 WORKERS COMP INSURANCE 800 FOOD 1,215 SUPPLIES 3,053 ANNUAL REPORT/MA FORM PC 72 TELEPHONE 1,260 LICENSES &amp; PERMITS 390 BANK CHARGES 2,643 TOTAL 16,716</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FIXTURES &amp; EQUIPMENT 5,465 5,465 LESS ACCUMULATED DEPRECIATION 4,451 4,831 TOTAL 1,014 634</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL LIABILITIES 52 4,745</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE CLASSES TO CHILDREN IN VARIOUS ART FORMS WITH THE GOAL OF HELPING TO EMPOWER, INSPIRE, AND ENCOURAGE CREATIVITY AND A LIFELONG LOVE OF THE ARTS. THERE IS AFTER SCHOOL, WINTER, SPRING AND SUMMER PROGRAMMING FOR GROUPS OF UP TO 15 CHILDREN FROM THE AGES OF 4 TO 13. PROFESSIONALS PROVIDE TRAINING IN MUSIC, ART, THEATER, DANCE AND MOVEMENT, CREATIVE WRITING AND FASHION DESIGN.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc4">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>