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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 1B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MINNESOTA STATE ARTS BOARD DEPOSITS 20,000 INTO THE BANK ACCOUNT OF THE FIVE WINGS ARTS COUNCIL INTENDED FOR THE ULTIMATE RECIPIENT - FORUM OF REGIONAL ARTS COUNCILS OF MINNESOTA, INC. (41-1785322). THE COUNCIL DISTRIBUTES THE ENTIRE AMOUNT TO THE FORUM. THE COUNCIL PERFORMS BOOKKEEPING AND OTHER SERVICES FOR THE FORUM FOR WHICH THE COUNCIL IS PAID AN AGENT FEE.</ExplanationTxt>
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          <BusinessNameLine1Txt>COLLA VOCE</BusinessNameLine1Txt>
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          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56345</ZIPCd>
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      <RecipientTable>
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          <BusinessNameLine1Txt>LAKES AREA MUSIC FESTIVAL</BusinessNameLine1Txt>
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          <ZIPCd>56482</ZIPCd>
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          <AddressLine2Txt>SUITE 2</AddressLine2Txt>
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          <ZIPCd>56479</ZIPCd>
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          <AddressLine1Txt>PO BOX 356</AddressLine1Txt>
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          <ZIPCd>56452</ZIPCd>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>STAPLES AREA WOMENS CHORUS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1513 4TH STREET NE</AddressLine1Txt>
          <CityNm>STAPLES</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56479</ZIPCd>
        </USAddress>
        <RecipientEIN>451781038</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>GEN OPS &amp; PROJECTS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WADENA COUNTY HISTORICAL SOCIETY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>603 JEFFERSON STREET N</AddressLine1Txt>
          <CityNm>WADENA</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56482</ZIPCd>
        </USAddress>
        <RecipientEIN>411675012</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>PROJECTS,</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WADENA AREA CONCERT ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 173</AddressLine1Txt>
          <CityNm>WADENA</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56482</ZIPCd>
        </USAddress>
        <RecipientEIN>510142705</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>12800</CashGrantAmt>
        <PurposeOfGrantTxt>GEN OPS, PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WALKER BAY THEATER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>609 MINNESOTA AVENUE</AddressLine1Txt>
          <AddressLine2Txt>PO BOX 1052</AddressLine2Txt>
          <CityNm>WALKER</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56484</ZIPCd>
        </USAddress>
        <RecipientEIN>272353575</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>20000</CashGrantAmt>
        <PurposeOfGrantTxt>GEN OPS &amp; PROJECTS</PurposeOfGrantTxt>
      </RecipientTable>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>INDIVIDUAL ARTIST GRANT</GrantTypeTxt>
        <RecipientCnt>18</RecipientCnt>
        <CashGrantAmt>48870</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANT APPLICATIONS ARE REVIEWED BY THE BOARD FOR MERIT AND FEASIBILITY. ENTITIES APPROVED FOR GRANT ARE REQUIRED TO SIGN A CONTRACT AND SUBMIT A FINAL REPORT AFTER THE COMPLETION OF THEIR ACTIVITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FIVE WINGS ARTS COUNCIL ENCOURAGES AND PROMOTES ARTS CREATION, APPRECIATION, AND EDUCATION THROUGH GRANT PROGRAMS AND TECHNICAL ASSISTANCE TO ENHANCE THE QUALITY OF LIFE FOR MINNESOTA RESIDENTS IN CASS, CROW WING, MORRISON, TODD, AND WADENA COUNTIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS VOLUNTEER THEIR TIME SERVING AS BOARD MEMBERS. VOLUNTEERS ASSISTED WITH A NATIONAL ENDOWMENT FOR THE ARTS GRANT PROJECT THAT SUPPORTED A SERIES OF EVENTS THAT FACILITATED ENGAGEMENT WITH THE PUBLIC,AND HELPED DEVELOP A VISION OF FUTURE PUBLIC ART PROGRAMS AND COMMUNITY ARTS EVENTS IN DOWNTOWN LITTLE FALLS, MINNESOTA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS WERE AWARDED TO 18 INDIVIDUAL ARTISTS TO HELP THEM COMPLETE THEIR PROJECTS AND ACHIEVE THEIR ARTISTIC GOALS. THE FUNDS COULD BE USED TO PURCHASE SUPPLIES, EQUIPMENT, TOOLS, PROFESSIONAL SERVICES, TIME, ETC. ARTISTS OF ANY DISCIPLINE COULD APPLY, INCLUDING BUT NOT LIMITED TO: VISUAL, PERFORMING, LIETERACY, AND MEDIA ARTS. THE COUNCIL AWARDED 4 GRANTS TO 3 ORGANIZATIONS FOR SMALL GRANTS. SMALL GRANTS ARE INTENDED TO SPONSOR AN ARTS ACTIVITY OF A FIRST TIME ARTS PRODUCER OR PRESENTER, OR A SUDDEN OPPORTUNITY OF A PREVIOUSLY FUNDED APPLICANT. THE COUNCIL AWARDED 6 SCHOOL ARTS PROJECT GRANTS TO 3 SCHOOLS TO ADVANCE ARTS EDUCATION IN FIVE WINGS AREA SCHOOLS THROUGH ARTIST-TEACHER PARTNERSHIPS; TO CONVEY TO STUDENTS AND TEACHERS THAT THE ARTS ARE ESSENTIAL TO EDUCATION AND DAILY LIFE; AND TO HELP STUDENTS LEARN IN THE ARTS AND LITERATURE. QUALIFIED ARTISTS WORK WITH TEACHERS IN EDUCATIONAL SETTINGS TO REINFORCE STUDENT'S CRITICAL THINKING, SELF-DISCIPLINE, AND CREATIVE SELF-EXPRESSION. PROJECT EXAMPLES INCLUDE, BUT ARE NOT LIMITED TO: ARTIST RESIDENCIES, ARTS EDUCATION FIELD TRIPS, AND OTHER NON-CURRICULUM ARTS ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS REVIEWED BY AN OFFICER. AT THE NEXT REGULARLY SCHEDULED MEETING, THE OFFICER REPORTS TO THE REST OF THE MEMBERS AND PROVIDES A COPY TO THOSE WHO WISH TO REVIEW IT. THIS NEXT MEETING MIGHT OR MIGHT NOT BE PRIOR TO THE ACTUAL FILING OF THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR TO COMMENCEMENT OF DELIBERATION RELATING TO ISSUES AND PROPOSALS IN WHICH HE/SHE HAS A CONFLICT OF INTEREST, THE BOARD MEMBER WHO HAS A CONFLICT OF INTEREST IS REQUIRED TO DISCLOSE ORALLY THAT HE/SHE HAS A CONFLICT OF INTEREST AND THIS WILL BE NOTED IN THE MINUTES OF THE MEETING. THE INDIVIDUAL WITH A CONFLICT IS ASKED TO LEAVE THE ROOM DURING THE GENERAL DISCUSSION REGARDING THE GRANT PROPOSAL. THE INDIVIDUAL WITH A CONFLICT ABSTAINS FROM RANKING AND VOTING ON THE GRANT APPLICAITON, AND THE ABSTENTION IS RECORDED IN THE MEETING MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR PAY IS REVIEWED YEARLY AND ANY RAISES ARE APPROVED BY THE BOARD OF DIRECTORS THROUGH THE BUDGETING PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS ARE INSERTED IN THE BIENNIAL PLAN THAT IS SUBMITTED EVERY OTHER YEAR TO THE STATE OF MINNESOTA. IT IS ALSO PRESENTED TO THE PUBLIC DURING A PUBLIC HEARING SCHEDULED IN THE REGION. DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>