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        <ProgramServicesAmt>10842</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1993</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>8277</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7064</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>2679</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12696</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>581</ProgramServicesAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>672</TotalAmt>
        <ProgramServicesAmt>181</ProgramServicesAmt>
        <ManagementAndGeneralAmt>491</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>1317</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17500</ManagementAndGeneralAmt>
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        <TotalAmt>2798</TotalAmt>
        <ManagementAndGeneralAmt>2798</ManagementAndGeneralAmt>
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        <Desc>Classes</Desc>
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        <Desc>Gallery Expenses</Desc>
        <TotalAmt>8418</TotalAmt>
        <ProgramServicesAmt>8418</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Summer Arts Festival</Desc>
        <TotalAmt>5681</TotalAmt>
        <ProgramServicesAmt>5681</ProgramServicesAmt>
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        <TotalAmt>2774</TotalAmt>
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        <TotalAmt>337369</TotalAmt>
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        <BOYAmt>5255</BOYAmt>
        <EOYAmt>5255</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>210679</BOYAmt>
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        <BOYAmt>207778</BOYAmt>
        <EOYAmt>181368</EOYAmt>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-29069</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-1</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <PublicSupportPY509Pct>0.96470</PublicSupportPY509Pct>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Umpqua Valley Arts Association solicits memberships from the community as a means of opertional support. Members are required to pay dues and invited to participate in annual meetings and election of officers.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>Members are allowed to vote for board members at annual meetings.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The completed 990 will be provided to the board of directors who will review and approve it for the executive director to sign and submit for filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section V, Line 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>At board meetings 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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Organiztion provides monthly financial statements to the board of directors. These and the annual tax returns are avaialbe during business in the business office upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>Commission Expense 9468 Contracted Program Services 51173 General Contracted Services 6025</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Also related to Form 4562 Part 2 - separate election statement also attached. Pursuant to IRC Section 168k2Diii, the Taxpayer elects out of the first-year special depreciation for all depreciable property placed in service during the current tax year.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Balancing adjustment of -1 due to rounding.</ExplanationTxt>
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