﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2013v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-06-12T01:34:41-00:00</ReturnTs>
    <TaxPeriodEndDt>2014-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>Michelle Waggoner Tax OR #5111C</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>PO Box 2483</AddressLine1>
        <City>Winston</City>
        <State>OR</State>
        <ZIPCode>97496</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>930594295</EIN>
      <BusinessName>
        <BusinessNameLine1>Umpqua Valley Arts Association</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>UMPQ</BusinessNameControlTxt>
      <PhoneNum>5416722532</PhoneNum>
      <USAddress>
        <AddressLine1>1624 W Harvard Ave</AddressLine1>
        <City>Roseburg</City>
        <State>OR</State>
        <ZIPCode>97471</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Andrew Apter</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>5416722532</PhoneNum>
      <SignatureDt>2015-06-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michelle Waggoner</PreparerPersonNm>
      <PhoneNum>5416791181</PhoneNum>
      <PreparationDt>2015-06-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="990" softwareId="13000230" softwareVersion="13.6.0.0">
      <PrincipalOfcrBusinessAddress>
        <BusinessNameLine1>Andrew Apter</BusinessNameLine1>
      </PrincipalOfcrBusinessAddress>
      <USAddress>
        <AddressLine1>1624 W Harvard Ave</AddressLine1>
        <City>Roseburg</City>
        <State>OR</State>
        <ZIPCode>97471</ZIPCode>
      </USAddress>
      <GrossReceiptsAmt>308319</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.uvarts.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1971</FormationYr>
      <LegalDomicileStateCd>OR</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To promote local artists, art in educaiton and art appreciation in the community.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>13</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>13</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>7</TotalEmployeeCnt>
      <TotalVolunteersCnt>175</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>118310</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>167784</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>136038</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>104580</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1554</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-637</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>17458</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>15622</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>273360</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>287349</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>152003</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>151983</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>22795</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>170917</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>176587</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>322920</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>328570</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-49560</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-41221</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>268909</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>229492</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>-2402</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>-1785</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>271311</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>231277</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>To promote locat artists, art in education, and art appreciation in the community.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>90460</ExpenseAmt>
      <RevenueAmt>86038</RevenueAmt>
      <Desc>Arts in Education - Major emphasis is to bring art education into schools. Oregon does not have a required arts program in their curriculum. Art classes are also provided at the art art center for adults and children in the commuity. Classes provide opportunities for local artists to teach art.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>59706</ExpenseAmt>
        <GrantAmt>34621</GrantAmt>
        <Desc>Art Gallery - Allows local artists to display art to the local community. Gift shop provides a location for local artists to sell artwork.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>48394</ExpenseAmt>
        <GrantAmt>64647</GrantAmt>
        <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>198560</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd>false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>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>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <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>true</ScheduleORequiredInd>
      <IRPDocumentCnt>24</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>7</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>13</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>13</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>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Andrew Apter</PersonNm>
        <PhoneNum>5416722532</PhoneNum>
        <USAddress>
          <AddressLine1>1624 W Harvard Ave</AddressLine1>
          <City>Roseburg</City>
          <State>OR</State>
          <ZIPCode>97471</ZIPCode>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>Craig Jackson</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Paul Zegers</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Doug Holloway</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>005.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Dick Worthey</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>006.00</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>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Betti Manfre</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Frank Rusch</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Delores Spencer</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>003.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Sid Toleno</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Georgia French</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>005.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jim Cap Caplan</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>004.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Roger Morey</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>21545</MembershipDuesAmt>
      <AllOtherContributionsAmt>146239</AllOtherContributionsAmt>
      <TotalContributionsAmt>167784</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Art Classes</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>21310</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>21310</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Art Education</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>13479</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>13479</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Gallery Events Sales</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>6594</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6594</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Summer Arts Festival</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>46547</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>46547</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Commission Income</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>16650</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16650</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>104580</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>747</TotalRevenueColumnAmt>
        <ExclusionAmt>747</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>66</TotalRevenueColumnAmt>
        <ExclusionAmt>66</ExclusionAmt>
      </IncmFromInvestBondProceedsGrp>
      <GrossRentsGrp>
        <RealAmt>8952</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>8952</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>8952</TotalRevenueColumnAmt>
        <ExclusionAmt>8952</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>15939</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>17389</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-1450</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-1450</TotalRevenueColumnAmt>
        <ExclusionAmt>-1450</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>9685</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>3581</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>6104</TotalRevenueColumnAmt>
        <ExclusionAmt>6104</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>Miscellaneous Income</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>566</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>566</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>566</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>287349</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>105146</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>14419</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>39960</TotalAmt>
        <ProgramServicesAmt>19980</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13986</ManagementAndGeneralAmt>
        <FundraisingAmt>5994</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>86621</TotalAmt>
        <ProgramServicesAmt>53453</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20730</ManagementAndGeneralAmt>
        <FundraisingAmt>12438</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>11382</TotalAmt>
        <ProgramServicesAmt>6602</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3073</ManagementAndGeneralAmt>
        <FundraisingAmt>1707</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>14020</TotalAmt>
        <ProgramServicesAmt>8132</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3785</ManagementAndGeneralAmt>
        <FundraisingAmt>2103</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7256</TotalAmt>
        <ManagementAndGeneralAmt>7256</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>28</TotalAmt>
        <ManagementAndGeneralAmt>28</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>72407</TotalAmt>
        <ProgramServicesAmt>71094</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1313</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>10277</TotalAmt>
        <ProgramServicesAmt>7998</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1986</ManagementAndGeneralAmt>
        <FundraisingAmt>293</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>11471</TotalAmt>
        <ManagementAndGeneralAmt>11471</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>17936</TotalAmt>
        <ProgramServicesAmt>2514</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15422</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>703</TotalAmt>
        <ProgramServicesAmt>703</ProgramServicesAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>820</TotalAmt>
        <ProgramServicesAmt>552</ProgramServicesAmt>
        <ManagementAndGeneralAmt>268</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>16524</TotalAmt>
        <ProgramServicesAmt>866</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15658</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>2209</TotalAmt>
        <ManagementAndGeneralAmt>2209</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Classes</Desc>
        <TotalAmt>10495</TotalAmt>
        <ProgramServicesAmt>10495</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Gallery Expenses</Desc>
        <TotalAmt>7521</TotalAmt>
        <ProgramServicesAmt>7521</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Art Scholarships Moorin expenses</Desc>
        <TotalAmt>14730</TotalAmt>
        <ProgramServicesAmt>4700</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10030</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Summer Arts Festival</Desc>
        <TotalAmt>965</TotalAmt>
        <ProgramServicesAmt>965</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3245</TotalAmt>
        <ProgramServicesAmt>2985</ProgramServicesAmt>
        <FundraisingAmt>260</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>328570</TotalAmt>
        <ProgramServicesAmt>198560</ProgramServicesAmt>
        <ManagementAndGeneralAmt>107215</ManagementAndGeneralAmt>
        <FundraisingAmt>22795</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <InfoInScheduleOPartXInd>X</InfoInScheduleOPartXInd>
      <CashNonInterestBearingGrp>
        <BOYAmt>5551</BOYAmt>
        <EOYAmt>17004</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>45812</BOYAmt>
        <EOYAmt>9229</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>1030</BOYAmt>
        <EOYAmt>1055</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>469171</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>278159</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>189881</BOYAmt>
        <EOYAmt>191012</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>26635</BOYAmt>
        <EOYAmt>11192</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>268909</BOYAmt>
        <EOYAmt>229492</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>-3168</BOYAmt>
        <EOYAmt>-2457</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>766</BOYAmt>
        <EOYAmt>672</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>-2402</BOYAmt>
        <EOYAmt>-1785</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>204794</BOYAmt>
        <EOYAmt>217855</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TemporarilyRstrNetAssetsGrp>
        <BOYAmt>66517</BOYAmt>
        <EOYAmt>13422</EOYAmt>
      </TemporarilyRstrNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>271311</BOYAmt>
        <EOYAmt>231277</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>268909</BOYAmt>
        <EOYAmt>229492</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-41221</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>1187</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="13000230" softwareVersion="13.6.0.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>142551</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>128838</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>112613</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118310</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>167784</CurrentTaxYearAmt>
        <TotalAmt>670096</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>69956</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>128292</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>130669</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>140617</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111250</CurrentTaxYearAmt>
        <TotalAmt>580784</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus4YearsAmt>72000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>72000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72000</CurrentTaxYearAmt>
        <TotalAmt>360000</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>284507</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>329130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>315282</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>330927</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>351034</CurrentTaxYearAmt>
        <TotalAmt>1610880</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1610880</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1692</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12013</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15073</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8315</CurrentTaxYearAmt>
        <TotalAmt>51526</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1692</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12013</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15073</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8315</CurrentTaxYearAmt>
        <TotalAmt>51526</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>15044</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1930</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1243</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>18217</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>301243</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>343073</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>331598</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>345360</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>359349</CurrentTaxYearAmt>
        <TotalAmt>1680623</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95850</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.95030</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03070</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02510</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="13000230" softwareVersion="13.6.0.0">
      <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="990D" softwareId="13000230" softwareVersion="13.6.0.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>410364</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>236259</DepreciationAmt>
        <BookValueAmt>174105</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>58807</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>41900</DepreciationAmt>
        <BookValueAmt>16907</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>191012</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O" softwareId="13000230" softwareVersion="13.6.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, 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 invited to participate in annual meetings and election of officers.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section Section A, Line 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>Members are allowed to vote for board members at annual meetings</ExplanationTxt>
      </SupplementalInformationDetail>
      <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 signa nd submit for filing</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, 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>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Organiztion provides monthly financial statments and annual tax returns available during business hours in the business office upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>The total is from unrealized gains on investments.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 22</FormAndLineReferenceDesc>
        <ExplanationTxt>Also related to Form 4562 Part 2 - separate election statement also attached. Pursuant to IRC Seciton 168k2Diii, the Taxpayer elects out of first-year special depreciation for all depreciable property placed in service during the current tax year.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Commision Expenses 10784 Contracted Program Services 60310 Financial Consultant 1313</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>