﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2019-08-15T10:42:01-07:00</ReturnTs>
    <TaxPeriodEndDt>2018-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Mark Brechbill PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>215 S Federal Hwy Suite 200</AddressLine1Txt>
        <CityNm>Stuart</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34994</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>592015691</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Arts Council Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARTS</BusinessNameControlTxt>
      <PhoneNum>7722876676</PhoneNum>
      <USAddress>
        <AddressLine1Txt>80 East Ocean Blvd</AddressLine1Txt>
        <CityNm>Stuart</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34994</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NANCY TURRELL</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>7722876676</PhoneNum>
      <SignatureDt>2019-01-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK BRECHBILL</PreparerPersonNm>
      <PTIN>P00915378</PTIN>
      <PhoneNum>7722203380</PhoneNum>
      <PreparationDt>2019-08-15</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>66.203.138.194</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2019-08-15</IPDt>
      <IPTm>10:41:54</IPTm>
      <IPTimezoneCd>PD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>AFBA97D685F1B18D2FFA5DE1C9CFF77AF6147954</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>6C9B1A35775087DBDB8A6D25ECA509C7F6C27838</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="17005306">
      <PrincipalOfficerNm>NANCY TURRELL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>80 East Ocean Blvd</AddressLine1Txt>
        <CityNm>Stuart</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34994</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>506666</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.Martinarts.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1980</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO INSPIRE PARTICIPATION AND PASSION FOR THE ARTS OF MARTIN COUNTY, FLORIDA. KEY PROGRAMS INCLUDE THE COURT HOUSE CULTURAL CENTER GALLEY, ARTSFEST, THE MARTIES, ART</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>18</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>18</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>5</TotalEmployeeCnt>
      <TotalVolunteersCnt>200</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>309321</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>341716</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>156742</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>162121</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>3449</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2829</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>469512</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>506666</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>208089</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>239272</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>20193</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>245947</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>296682</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>454036</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>535954</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>15476</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-29288</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>127836</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>136364</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>40656</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>86606</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>87180</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>49758</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>To inspire participation and</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>79821</ExpenseAmt>
      <RevenueAmt>123358</RevenueAmt>
      <Desc>MARTIN COUNTY ARTS FESTIVAL 'ARTSFEST' IS AN ANNUAL ARTS FESTIVAL TO CELEBRATE THE ARTS. THE ARTSFEST FEATURES LOCAL, REGIONAL AND NATIONAL ARTISTS IN FINE ARTS , CRAFTS AND PREFORMING ARTS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>323746</ExpenseAmt>
        <GrantAmt>70159</GrantAmt>
        <RevenueAmt>355028</RevenueAmt>
        <Desc>THE PROMOTION OF THE ARTS IN MARTIN COUNTY, FLORIDA THROUGH GALLERY AND EDUCATIONAL PROGRAMS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>17463</ExpenseAmt>
        <RevenueAmt>28280</RevenueAmt>
        <Desc>THE MARTIES AWARDS, PRESENTED TO STUDENTS WITH A PROVEN RECORD OF ARTISTIC EXCELLENCE IN VARIOUS ARTS, OUTSTANDING CIVIC RESPONSIBILITY AND WHOSE LEADERSHIP HAS IMPROVE THE QUALITY OF LIFE IN THE COMMUNITY THROUGH THE ARTS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>421030</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</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>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="00000005" referenceDocumentName="IRS990ScheduleM">true</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="00000007" referenceDocumentName="IRS990ScheduleR">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>5</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <DAFExcessBusinessHoldingsInd>false</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <DistributionToDonorInd>false</DistributionToDonorInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>18</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>18</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>NANCY TURRELL</PersonNm>
        <PhoneNum>7722876676</PhoneNum>
        <USAddress>
          <AddressLine1Txt>Executive Director</AddressLine1Txt>
          <CityNm>East Ocean Blvd</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34994</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEBI OWENS</PersonNm>
        <TitleTxt>Past Chairperson</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS WINTER</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICKI SCHOOOVER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NEIL CAPOZZI</PersonNm>
        <TitleTxt>Chairperson</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF BOWERS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT ANKROM</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VICK DAVIS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARIE JUREIT- BEAMISH</PersonNm>
        <TitleTxt>Vice-chair</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHEILA KURTZ</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELIZABETH MCKINLEY</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARIA MIELE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LIZ BONAN</PersonNm>
        <TitleTxt>Member at Large</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANNETTE DIPIERO</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GABY FERRARO</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHARON HOLT</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RON LEACH</PersonNm>
        <TitleTxt>Member at Large</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL NUNLEY</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRI PETTENNGILL</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>36738</MembershipDuesAmt>
      <GovernmentGrantsAmt>70159</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>234819</AllOtherContributionsAmt>
      <NoncashContributionsAmt>69895</NoncashContributionsAmt>
      <TotalContributionsAmt>341716</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ArtsFest</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>123358</TotalRevenueColumnAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Marties</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>28280</TotalRevenueColumnAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Other</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>10483</TotalRevenueColumnAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>162121</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2829</TotalRevenueColumnAmt>
        <ExclusionAmt>2829</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>506666</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>162121</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>2829</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>225170</TotalAmt>
        <ProgramServicesAmt>179621</ProgramServicesAmt>
        <ManagementAndGeneralAmt>33099</ManagementAndGeneralAmt>
        <FundraisingAmt>12450</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>14102</TotalAmt>
        <ProgramServicesAmt>12047</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1087</ManagementAndGeneralAmt>
        <FundraisingAmt>968</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>340</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>340</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4375</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4375</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>3681</TotalAmt>
        <ProgramServicesAmt>3681</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>37885</TotalAmt>
        <ProgramServicesAmt>31499</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6142</ManagementAndGeneralAmt>
        <FundraisingAmt>244</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>16150</TotalAmt>
        <ProgramServicesAmt>9615</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6535</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>8115</TotalAmt>
        <ProgramServicesAmt>1823</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1392</ManagementAndGeneralAmt>
        <FundraisingAmt>4900</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>11639</TotalAmt>
        <ProgramServicesAmt>3128</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8511</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>2702</TotalAmt>
        <ProgramServicesAmt>1826</ProgramServicesAmt>
        <ManagementAndGeneralAmt>876</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1400</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1400</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>6196</TotalAmt>
        <ProgramServicesAmt>1754</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4442</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Artist fees, supplies and awards</Desc>
        <TotalAmt>13359</TotalAmt>
        <ProgramServicesAmt>13359</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Special Events</Desc>
        <TotalAmt>117819</TotalAmt>
        <ProgramServicesAmt>117819</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Bank Service Charges</Desc>
        <TotalAmt>7871</TotalAmt>
        <ProgramServicesAmt>3093</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3147</ManagementAndGeneralAmt>
        <FundraisingAmt>1631</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Repairs and maintenance</Desc>
        <TotalAmt>3906</TotalAmt>
        <ProgramServicesAmt>1867</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2039</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>61244</TotalAmt>
        <ProgramServicesAmt>39898</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21346</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>535954</TotalAmt>
        <ProgramServicesAmt>421030</ProgramServicesAmt>
        <ManagementAndGeneralAmt>94731</ManagementAndGeneralAmt>
        <FundraisingAmt>20193</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>32034</BOYAmt>
        <EOYAmt>30318</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <EOYAmt>11000</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>2999</BOYAmt>
        <EOYAmt>435</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>93989</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>93279</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2110</BOYAmt>
        <EOYAmt>710</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>90693</BOYAmt>
        <EOYAmt>93901</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>127836</BOYAmt>
        <EOYAmt>136364</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>11686</BOYAmt>
        <EOYAmt>56244</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>28970</BOYAmt>
        <EOYAmt>29638</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <EOYAmt>724</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>40656</BOYAmt>
        <EOYAmt>86606</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>29641</BOYAmt>
        <EOYAmt>-10610</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TemporarilyRstrNetAssetsGrp>
        <BOYAmt>7539</BOYAmt>
        <EOYAmt>10368</EOYAmt>
      </TemporarilyRstrNetAssetsGrp>
      <PermanentlyRstrNetAssetsGrp>
        <BOYAmt>50000</BOYAmt>
        <EOYAmt>50000</EOYAmt>
      </PermanentlyRstrNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>87180</BOYAmt>
        <EOYAmt>49758</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>127836</BOYAmt>
        <EOYAmt>136364</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-29288</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-8134</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="00000002" softwareId="17005306">
      <CommunityTrustInd>X</CommunityTrustInd>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>270969</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>305728</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>323555</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>466013</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>503837</CurrentTaxYearAmt>
        <TotalAmt>1870102</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>270969</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>305728</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>323555</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>466013</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>503837</CurrentTaxYearAmt>
        <TotalAmt>1870102</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1870102</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>37</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2829</CurrentTaxYearAmt>
        <TotalAmt>6321</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1876423</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99660</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99780</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003" />
    <IRS990ScheduleD documentId="00000004" softwareId="17005306">
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <SolicitedAssetsSaleInd>true</SolicitedAssetsSaleInd>
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>53436</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>2829</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>8</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>56257</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <ContributionsAmt>50000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>3436</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>53436</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.00000</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>1.00000</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.00000</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>93989</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>93279</DepreciationAmt>
        <BookValueAmt>710</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>710</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>Prepaid Expenses</Desc>
        <BookValueAmt>3044</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Fine Arts Collection</Desc>
        <BookValueAmt>34600</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Beneficial interest in Assets held by Community Foudation</Desc>
        <BookValueAmt>56257</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>93901</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Due to the Arts Foundtion of Martin County, Inc.</Desc>
        <Amt>724</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>724</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The Arts Council has a beneficial interest in assets held by the Community Foundation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt III, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The Council has Fine arts that were donanted during the 2016 year in the amount of $34,600.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="00000005">
      <WorksOfArtGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>8</ContributionCnt>
        <NoncashContributionsRptF990Amt>1000</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </WorksOfArtGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Rent</Desc>
        <ContributionCnt>12</ContributionCnt>
        <NoncashContributionsRptF990Amt>14400</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Advertising</Desc>
        <ContributionCnt>4</ContributionCnt>
        <NoncashContributionsRptF990Amt>11500</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Promotional &amp; Marketing</Desc>
        <ContributionCnt>14</ContributionCnt>
        <NoncashContributionsRptF990Amt>33020</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Legal and Construction</Desc>
        <ContributionCnt>2</ContributionCnt>
        <NoncashContributionsRptF990Amt>9975</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="00000006" softwareId="17005306">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Members receive priority treatment for coming to events.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>They elect the Board of Directors and approve certain actions of the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>The membership approves certian actions by the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board reviews the Form 990 before filing the return.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members are required to disclose potential conflicts of interest as they occur.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Diectors determines the compensation of all employees based upon a comprehensive of local employement environment for compariable employers for like employees.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board reviews and approve compensation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The documents are avalable upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues and Subscriptions 3039. 0. 3039. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>In-kind Support 58205. 39898. 18307. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="00000007" softwareId="17005306">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>The Arts Foundation of Martin County Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>80 E Ocean Blvd</AddressLine1Txt>
          <CityNm>Stuart</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34994</ZIPCd>
        </USAddress>
        <EIN>650819984</EIN>
        <PrimaryActivitiesTxt>FUNDRAISING FOR AFFLIATE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>9</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>No</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>