﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-01-13T09:12:12-06:00</ReturnTs>
    <TaxPeriodEndDt>2014-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>020400922</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1>HODGDON WILSON &amp; GRIFFIN CPAS</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>600 STATE ST STE B</AddressLine1>
        <City>PORTSMOUTH</City>
        <State>NH</State>
        <ZIPCode>038014385</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223883953</EIN>
      <BusinessName>
        <BusinessNameLine1>PORTSMOUTH MUSIC &amp; ARTS CENTER INC</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>PORT</BusinessNameControlTxt>
      <PhoneNum>6034314278</PhoneNum>
      <USAddress>
        <AddressLine1>973 ISLINGTON STREET</AddressLine1>
        <City>PORTSMOUTH</City>
        <State>NH</State>
        <ZIPCode>03801</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RUSSELL B GRAZIER JR</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>6034314278</PhoneNum>
      <SignatureDt>2015-01-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEANNE T ROSADINA</PreparerPersonNm>
      <PTIN>P00237437</PTIN>
      <PhoneNum>6034369101</PhoneNum>
      <PreparationDt>2015-01-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc8">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>RUSSELL B GRAZIER JR</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1>220 KEARSARGE WAY</AddressLine1>
        <City>PORTSMOUTH</City>
        <State>NH</State>
        <ZIPCode>03801</ZIPCode>
      </USAddress>
      <GrossReceiptsAmt>863323</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.PMACONLINE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2003</FormationYr>
      <LegalDomicileStateCd>NH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO BUILD COMMUNITY THROUGH THE ARTS BY PROVIDING ALL PEOPLE WITH THE OPPORTUNITY TO ACHIEVE THEIR FULL CREATIVE POTENTIAL, REGARDLESS OF THEIR AGE, ABILITY OR ECONOMIC STATUS. WE ACCOMPLISH THIS THROUGH HIGH QUALITY MUSIC AND VISUAL ARTS EDUCATION PROGRAMS AND BY CREATING ENSEMBLE, PERFORMANCE AND EXHIBITION OPPORTUNITIES FOR STUDENTS, PROFESSIONALS AND AUDIENCES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>44</TotalEmployeeCnt>
      <TotalVolunteersCnt>75</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>410955</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>399640</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>378863</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>420085</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>19</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>17828</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>27905</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>807647</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>847649</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>351518</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>393967</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>2387</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>46495</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>121185</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>188308</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>472703</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>584662</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>334944</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>262987</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>501448</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1638593</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>157224</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1031382</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>344224</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>607211</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO BUILD COMMUNITY THROUGH THE ARTS BY PROVIDING ALL PEOPLE WITH THE OPPORTUNITY TO ACHIEVE THEIR FULL CREATIVE POTENTIAL, REGARDLESS OF THEIR AGE, ABILITY OR ECONOMIC STATUS. WE ACCOMPLISH THIS THROUGH HIGH QUALITY MUSIC AND VISUAL ARTS EDUCATION PROGRAMS AND BY CREATING ENSEMBLE, PERFORMANCE AND EXHIBITION OPPORTUNITIES FOR STUDENTS, PROFESSIONALS AND AUDIENCES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>354081</ExpenseAmt>
      <RevenueAmt>304430</RevenueAmt>
      <Desc>THE ORGANIZATION PROVIDES INDIVIDUAL INSTRUCTION IN A WIDE VARIETY OF MUSICAL INSTRUMENTS AND VOICE FOR COMMUNITY MEMBERS OF ALL AGES, INCLUDING ADULTS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>66305</ExpenseAmt>
        <RevenueAmt>75935</RevenueAmt>
        <Desc>THE ORGANIZATION OFFERS SEVERAL EDUCATIONAL MUSIC ENSEMBLES TAUGHT BY PROFESSIONAL FACULTY. ENSEMBLES INCLUDE YOUTH ORCHESTRA, TEEN JAZZ BAND, YOUTH ROCK BANDS AND MANY ADULT COMMUNITY ENSEMBLES INCLUDING FLUTE CHOIR, SAXOPHONE ENSEMBLE, BLUEGRASS ENSEMBLE, CONCERT BAND, JAZZ BAND, BIG BAND, BLUES BAND AND MORE.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>19141</ExpenseAmt>
        <RevenueAmt>39720</RevenueAmt>
        <Desc>THE ORGANIZATION OFFERS A WIDE VARIETY OF ART CLASSES AS WELL AS INDIVIDUAL INSTRUCTION. CLASSES ARE IN A VARIETY OF MEDIUMS INCLUDING, BUT NOT LIMITED TO, DRAWING, PAINTING, PRINTMAKING, COLLAGE, SCULPTURE AND PHOTOGRAPHY.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>439527</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc4">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc5">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc5">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc5">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc5">false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc5">false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc5">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc5">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc5">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc5">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc5">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc5">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc5">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc5">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc6">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc7">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc7">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc7">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>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>44</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>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</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>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NH</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>RUSSELL B GRAZIER JR</PersonNm>
        <PhoneNum>6034314278</PhoneNum>
        <USAddress>
          <AddressLine1>220 KEARSARGE WAY</AddressLine1>
          <City>PORTSMOUTH</City>
          <State>NH</State>
          <ZIPCode>03801</ZIPCode>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARIA SILLARI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REBECCA HARRISON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE SCOTT</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>CHRISTINA RODGERS</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>DARLENE FURBUSH OUELLETT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SANFORD ROBERTS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK CROSS-POWERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM MANZI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STAN BODUCH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL DAILEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTINE CASA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAROLE BERG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RUSSELL B GRAZIER JR</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>55822</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATHERINE GRAZIER</PersonNm>
        <TitleTxt>DIRECTOR OF</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>38996</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>94818</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>284440</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>115200</AllOtherContributionsAmt>
      <TotalContributionsAmt>399640</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION</Desc>
        <TotalRevenueColumnAmt>417015</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>417015</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPONSORSHIPS</Desc>
        <TotalRevenueColumnAmt>3070</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3070</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>420085</TotalProgramServiceRevenueAmt>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>2621</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>2602</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>19</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>19</TotalRevenueColumnAmt>
        <ExclusionAmt>19</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>27714</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>10573</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>17141</TotalRevenueColumnAmt>
        <ExclusionAmt>17141</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>13263</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>2499</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>10764</TotalRevenueColumnAmt>
        <ExclusionAmt>10764</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>847649</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>420085</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>27924</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>94818</TotalAmt>
        <ProgramServicesAmt>50465</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24250</ManagementAndGeneralAmt>
        <FundraisingAmt>20103</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>270040</TotalAmt>
        <ProgramServicesAmt>231191</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31585</ManagementAndGeneralAmt>
        <FundraisingAmt>7264</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>29109</TotalAmt>
        <ProgramServicesAmt>22471</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4455</ManagementAndGeneralAmt>
        <FundraisingAmt>2183</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>900</TotalAmt>
        <ManagementAndGeneralAmt>900</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>2387</TotalAmt>
        <FundraisingAmt>2387</FundraisingAmt>
      </FeesForServicesProfFundraising>
      <FeesForServicesOtherGrp>
        <TotalAmt>3556</TotalAmt>
        <ProgramServicesAmt>2791</ProgramServicesAmt>
        <ManagementAndGeneralAmt>765</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>5071</TotalAmt>
        <ProgramServicesAmt>5071</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>48828</TotalAmt>
        <ProgramServicesAmt>28610</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12220</ManagementAndGeneralAmt>
        <FundraisingAmt>7998</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>66372</TotalAmt>
        <ProgramServicesAmt>55002</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8651</ManagementAndGeneralAmt>
        <FundraisingAmt>2719</FundraisingAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1084</TotalAmt>
        <ProgramServicesAmt>19</ProgramServicesAmt>
        <ManagementAndGeneralAmt>929</ManagementAndGeneralAmt>
        <FundraisingAmt>136</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>23805</TotalAmt>
        <ProgramServicesAmt>20333</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2794</ManagementAndGeneralAmt>
        <FundraisingAmt>678</FundraisingAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>20351</TotalAmt>
        <ProgramServicesAmt>20351</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>10586</TotalAmt>
        <ManagementAndGeneralAmt>10586</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CAPITAL CAMPAIGN EXPENSES</Desc>
        <TotalAmt>2843</TotalAmt>
        <FundraisingAmt>2843</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PAYROLL FEES</Desc>
        <TotalAmt>2456</TotalAmt>
        <ProgramServicesAmt>1896</ProgramServicesAmt>
        <ManagementAndGeneralAmt>376</ManagementAndGeneralAmt>
        <FundraisingAmt>184</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <TotalAmt>1189</TotalAmt>
        <ProgramServicesAmt>875</ProgramServicesAmt>
        <ManagementAndGeneralAmt>314</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMPUTER SERVICES</Desc>
        <TotalAmt>575</TotalAmt>
        <ManagementAndGeneralAmt>575</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>692</TotalAmt>
        <ProgramServicesAmt>452</ProgramServicesAmt>
        <ManagementAndGeneralAmt>240</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>584662</TotalAmt>
        <ProgramServicesAmt>439527</ProgramServicesAmt>
        <ManagementAndGeneralAmt>98640</ManagementAndGeneralAmt>
        <FundraisingAmt>46495</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>153129</BOYAmt>
        <EOYAmt>29621</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>2621</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>203960</BOYAmt>
        <EOYAmt>65705</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>93392</BOYAmt>
        <EOYAmt>117534</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>5242</BOYAmt>
        <EOYAmt>18168</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1403463</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>47719</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>43635</BOYAmt>
        <EOYAmt>1355744</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2090</BOYAmt>
        <EOYAmt>49200</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>501448</BOYAmt>
        <EOYAmt>1638593</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>8083</BOYAmt>
        <EOYAmt>14540</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>117720</BOYAmt>
        <EOYAmt>139925</EOYAmt>
      </DeferredRevenueGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <EOYAmt>810247</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>28000</BOYAmt>
        <EOYAmt>63051</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>3421</BOYAmt>
        <EOYAmt>3619</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>157224</BOYAmt>
        <EOYAmt>1031382</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>190962</BOYAmt>
        <EOYAmt>468647</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TemporarilyRstrNetAssetsGrp>
        <BOYAmt>153262</BOYAmt>
        <EOYAmt>138564</EOYAmt>
      </TemporarilyRstrNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>344224</BOYAmt>
        <EOYAmt>607211</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>501448</BOYAmt>
        <EOYAmt>1638593</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>262987</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc4">
      <SchoolInd>X</SchoolInd>
    </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="RetDoc5">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>265011</OtherCostOrOtherBasisAmt>
        <BookValueAmt>265011</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1061979</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>13615</DepreciationAmt>
        <BookValueAmt>1048364</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>76473</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>34104</DepreciationAmt>
        <BookValueAmt>42369</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1355744</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>GIFT CERTIFICATES</Desc>
        <Amt>3619</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3619</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc6">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>STATEMENT IS INCLUDED IN PRESS RELEASES ABOUT OUR EDUCATIONAL PROGRAMS TO LOCAL MEDIA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc7">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>SPRING FEVER</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>21501</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>21501</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4571</OtherDirectExpensesEvent1Amt>
        <NameOfEvent2Amt>CONCERTS</NameOfEvent2Amt>
        <GrossReceiptsEvent2Amt>5186</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>5186</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>5096</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>26687</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>26687</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9667</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9667</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>17020</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <StatesWhereGamingConductedCd>NH</StatesWhereGamingConductedCd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO BUILD COMMUNITY THROUGH THE ARTS BY PROVIDING ALL PEOPLE WITH THE OPPORTUNITY TO ACHIEVE THEIR FULL CREATIVE POTENTIAL, REGARDLESS OF THEIR AGE, ABILITY OR ECONOMIC STATUS. WE ACCOMPLISH THIS THROUGH HIGH QUALITY MUSIC AND VISUAL ARTS EDUCATION PROGRAMS AND BY CREATING ENSEMBLE, PERFORMANCE AND EXHIBITION OPPORTUNITIES FOR STUDENTS, PROFESSIONALS AND AUDIENCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>RUSSELL B GRAZIER, JR EXEC DIR HUSBAND KATHERINE GRAZIER DIR OF ADMIN WIFE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THEN BY THE FULL BOARD OF DIRECTORS BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT THE ANNUAL BOARD RETREAT, MEMBERS DECLARE A CONFLICT OF INTEREST, IF APPLICABLE, IN ACCORDANCE WITH THE BYLAWS AND IN COMPLIANCE WITH NEW HAMPSHIRE REVISED STATUSES ANNOTATED 7:19-II.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR SUBMITS TO THE BOARD OF DIRECTORS A SELF-EVALUATION INCLUDING A STATUS REPORT OF STRATEGIC PLAN GOALS, AND PRESENTS AN ANNUAL "STATE OF THE PORTSMOUTH MUSIC &amp; ARTS CENTER" ON PROGRESS TOWARD THOSE GOALS. EACH BOARD MEMBER EVALUATES JOB PERFORMANCE, THEN THE BOARD MEETS TO MAKE RECOMMENDATIONS, DISCUSS AND FINALIZE COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD PRESIDENT MAY CALL AN EXECUTIVE SESSION WITHOUT STAFF PRESENT AT ANY TIME THROUGHOUT THE YEAR TO SOLICIT FEEDBACK FROM BOARD MEMBERS THAT CAN CONTRIBUTE TO THE ANNUAL EVALUATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ALLOWS THE PUBLIC ACCESS TO ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>