﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-18T19:27:47-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>930718861</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WICKS EMMETT LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>358 NE WINCHESTER ST - PO BOX 2350</AddressLine1Txt>
        <CityNm>ROSEBURG</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>974703327</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>930594295</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UMPQUA VALLEY ARTS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>UMPQ</BusinessNameControlTxt>
      <PhoneNum>5416722532</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1624 W HARVARD</AddressLine1Txt>
        <CityNm>ROSEBURG</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97471</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MONICA STANFIELD</PersonNm>
      <PersonTitleTxt>CURR EXECUTIVE DIREC</PersonTitleTxt>
      <PhoneNum>5416722532</PhoneNum>
      <SignatureDt>2025-09-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN B OLESON</PreparerPersonNm>
      <PTIN>P00294805</PTIN>
      <PhoneNum>5416734423</PhoneNum>
      <PreparationDt>2025-09-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <SpecialConditionDesc>EXTENSION APPROVED THRU 09152025</SpecialConditionDesc>
      <PrincipalOfficerNm>SUZI PRICHARD</PrincipalOfficerNm>
      <GrossReceiptsAmt>433852</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.UVARTS.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1971</FormationYr>
      <LegalDomicileStateCd>OR</LegalDomicileStateCd>
      <ActivityOrMissionDesc>UVA IS A COMMUNITY ORGANIZATION THAT OPERATES WITH A MISSION TO CREATE AND FOSTER A CLIMATE THAT SUPPORTS ARTS APPRECIATION, PARTICIPATION, AND EDUCATION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>6</TotalEmployeeCnt>
      <TotalVolunteersCnt>145</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>269107</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>222007</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>226687</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>189400</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>7703</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>11559</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>11191</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>10886</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>514688</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>433852</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>232807</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>187633</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>2870</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>295414</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>246652</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>531091</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>434285</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-16403</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-433</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>681931</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>698724</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>11242</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>7824</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>670689</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>690900</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>UVA IS A COMMUNITY ORGANIZATION THAT OPERATES WITH A MISSION TO CREATE AND FOSTER A CLIMATE THAT SUPPORTS ARTS APPRECIATION, PARTICIPATION, AND EDUCATION.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>128016</ExpenseAmt>
      <RevenueAmt>90464</RevenueAmt>
      <Desc>ARTS IN EDUCATION - MAJOR EMPHASIS IS TO BRING ART EDUCATION INTO SCHOOLS. OREGON DOES NOT HAVE A REQUIRED ART PROGRAM IN THEIR CURRICULUM. ART CLASSES ARE ALSO PROVIDED AT THE ART CENTER FOR ADULTS AND CHILDREN IN THE COMMUNITY. CLASSES PROVIDE OPPORTUNITIES FOR LOCAL ARTISTS TO TEACH ART.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>56578</ExpenseAmt>
        <RevenueAmt>19135</RevenueAmt>
        <Desc>ART GALLERY - ALLOWS LOCAL ARTISTS TO DISPLAY ART TO THE COMMUNITY. GIFT SHOP PROVIDES A LOCATION FOR ARTISTS TO SELL ARTWORK.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>81037</ExpenseAmt>
        <RevenueAmt>79801</RevenueAmt>
        <Desc>SUMMER ARTS FESTIVAL - PROVIDES AN OPPORTUNITY FOR LOCAL ARTISTS TO SELL ARTWORK TO THE PUBLIC. PROMOTES INTEREST IN THE ART CENTER AND DRAWS VISITORS TO ROSEBURG.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>265631</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>32</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>6</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>true</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>true</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MONICA STANFIELD</PersonNm>
        <PhoneNum>5416722532</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1624 W HARVARD AVE</AddressLine1Txt>
          <CityNm>ROSEBURG</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97471</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>EMILY BRANDT</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>69800</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MONICA STANFIELD</PersonNm>
        <TitleTxt>CURR EXECUTI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUZI PRICHARD</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETTI MANFRE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETTY TAMM</PersonNm>
        <TitleTxt>CURR TREASUR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NANCY LEHRBACH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DELORES SPENCER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BENTLEY GILBERT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KIRK HARVEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JULIETE PALENSHUS</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JESSICA PAUGH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>69800</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>13835</MembershipDuesAmt>
      <AllOtherContributionsAmt>208172</AllOtherContributionsAmt>
      <TotalContributionsAmt>222007</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SUMMER ARTS FESTIVAL</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>79801</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>79801</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ART CLASSES</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>64747</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>64747</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ART EDUCATION</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>25717</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>25717</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COMMISSION INCOME</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>11249</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11249</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>GALLERY EVENTS &amp; SALES</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>7886</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7886</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>189400</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>11559</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1011</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>10548</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>8449</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>8449</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>8449</TotalRevenueColumnAmt>
        <ExclusionAmt>8449</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2437</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2437</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>2437</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>433852</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>192848</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>18997</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>51681</TotalAmt>
        <ProgramServicesAmt>34626</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17055</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>113924</TotalAmt>
        <ProgramServicesAmt>76329</ProgramServicesAmt>
        <ManagementAndGeneralAmt>37595</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>3200</TotalAmt>
        <ProgramServicesAmt>2144</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1056</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>18828</TotalAmt>
        <ProgramServicesAmt>12615</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6213</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>17742</TotalAmt>
        <ManagementAndGeneralAmt>17742</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>60539</TotalAmt>
        <ProgramServicesAmt>60539</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>11355</TotalAmt>
        <ProgramServicesAmt>2957</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8398</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>41457</TotalAmt>
        <ProgramServicesAmt>28153</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13304</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>27215</TotalAmt>
        <ProgramServicesAmt>6448</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20767</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>574</TotalAmt>
        <ProgramServicesAmt>574</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>170</TotalAmt>
        <ProgramServicesAmt>170</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>20879</TotalAmt>
        <ProgramServicesAmt>11275</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9604</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>5953</TotalAmt>
        <ManagementAndGeneralAmt>5953</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS</Desc>
        <TotalAmt>27511</TotalAmt>
        <ProgramServicesAmt>8164</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19347</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMISSIONS</Desc>
        <TotalAmt>7817</TotalAmt>
        <ProgramServicesAmt>7817</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>RECEPTIONS/RECOGNITIONS</Desc>
        <TotalAmt>7528</TotalAmt>
        <ProgramServicesAmt>6890</ProgramServicesAmt>
        <ManagementAndGeneralAmt>638</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENCES</Desc>
        <TotalAmt>7491</TotalAmt>
        <ProgramServicesAmt>1423</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6068</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>10421</TotalAmt>
        <ProgramServicesAmt>5507</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4914</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>434285</TotalAmt>
        <ProgramServicesAmt>265631</ProgramServicesAmt>
        <ManagementAndGeneralAmt>168654</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>361109</BOYAmt>
        <EOYAmt>33612</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>340542</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>3202</BOYAmt>
        <EOYAmt>3260</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>703559</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>493399</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>223446</BOYAmt>
        <EOYAmt>210160</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>94174</BOYAmt>
        <EOYAmt>111150</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>681931</BOYAmt>
        <EOYAmt>698724</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>11242</BOYAmt>
        <EOYAmt>7824</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>11242</BOYAmt>
        <EOYAmt>7824</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>418412</BOYAmt>
        <EOYAmt>323488</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>252277</BOYAmt>
        <EOYAmt>367412</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>670689</BOYAmt>
        <EOYAmt>690900</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>681931</BOYAmt>
        <EOYAmt>698724</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-433</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>20644</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>258892</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>367541</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>610070</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>269107</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>222007</CurrentTaxYearAmt>
        <TotalAmt>1727617</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>70965</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>142187</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>212850</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>237036</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>192848</CurrentTaxYearAmt>
        <TotalAmt>855886</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus4YearsAmt>72000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>72000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72000</CurrentTaxYearAmt>
        <TotalAmt>360000</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>401857</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>581728</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>894920</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>578143</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>486855</CurrentTaxYearAmt>
        <TotalAmt>2943503</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>2943503</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1642</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5226</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10337</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8545</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18997</CurrentTaxYearAmt>
        <TotalAmt>44747</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1642</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5226</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10337</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8545</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18997</CurrentTaxYearAmt>
        <TotalAmt>44747</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>403499</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>586954</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>905257</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>586688</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>505852</CurrentTaxYearAmt>
        <TotalAmt>2988250</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98500</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98840</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc4">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>94174</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>21656</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>3856</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>824</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>111150</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>88457</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>10879</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>4392</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>770</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>94174</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <ContributionsAmt>100000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-11236</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>307</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>88457</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <PrmnntEndowmentBalanceEOYPct>1.00000</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>511529</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>370109</DepreciationAmt>
        <BookValueAmt>141420</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>180589</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>112662</DepreciationAmt>
        <BookValueAmt>67927</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>11441</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>10628</DepreciationAmt>
        <BookValueAmt>813</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>210160</TotalBookValueLandBuildingsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE THREE ENDOWMENTS: THE HALLIE BROWN FORD ENDOWMENT IS USED FOR YOUTH EDUCATION K-12 PROGRAMMING, THE UNRUH ENDOWMENT IS USED FOR GENERAL ORGANIZATION SUPPORT, AND THE UMPQUA VALLEY ARTS ENDOWMENT IS USED FOR GENERAL ORGANIZATION SUPPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>UMPQUA VALLEY ARTS ASSOCIATION SOLICITS MEMBERSHIPS FROM THE COMMUNITY AS A MEANS OF OPERATIONAL SUPPORT. MEMBERS ARE REQUIRED TO PAY DUES AND ARE INVITED TO PARTICIPATE IN ANNUAL MEETINGS AND ELECTION OF OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE ALLOWED TO VOTE FOR BOARD MEMBERS AT ANNUAL MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE IT IS FILED. THE BOARD IS PROVIDED A COPY AFTER IT HAS BEEN FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS SIGN A FORM DISCLOSING ANY CONFLICTS AT THE START OF THE FISCAL YEAR. IN ADDITION, WHENEVER A VOTE IS CALLED, THE PRESIDENT ASKS FOR MEMBERS TO DISCLOSE CONFLICTS OF INTEREST. IF A CONFLICT IS DISCLOSED, THE BOARD MEMBER ABSTAINS FROM VOTING ON THE ISSUE IN QUESTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF THE EXECUTIVE DIRECTOR IS BASED ON COMPARABILITY DATA AND IS VOTED ON BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACTED SERVICE 60,539 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>