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        <FormAndLineReferenceDesc>PART II, LINE 17A</FormAndLineReferenceDesc>
        <ExplanationTxt>ENTITY OPERATES AN HISTORIC THEATER BUILDING IN WALTON, NEW YORK. PUBLIC DONATIONS HAVE DECREASED SUBSTANTIALLY SINCE COVID, INCLUDING IN 2024. ALTHOUGH A LARGE GRANT WAS EXPECTED IN 2024, IT WAS NOT RECEIVED. SIGNIFICANT DONATIONS FROM PRIOR YEARS ARE BEING USED TO RESTORE AND OPERATE THE BUILDING FOR THE PUBLIC.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 17B</FormAndLineReferenceDesc>
        <ExplanationTxt>ENTITY OPERATES A HISTORIC THEATER BUILDING IN WALTON, NEW YORK. THERE WERE AGAIN MINIMAL CONTRIBUTIONS IN 2023 BECAUSE OF THE COVID PANDEMIC. SIGNIFICANT DONATIONS FROM PRIOR YEARS ARE BEING USED TO RESTORE AND OPERATE THE BUILDING FOR THE PUBLIC.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>31515</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>31515</DepreciationAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>354817</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>188135</DepreciationAmt>
        <BookValueAmt>166682</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>166682</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE WALTON THEATRE PRESERVATION ASSOCIATION IS TO RESTORE, REHABILITATE AND MAINTAIN THE INTERIOR OF THE WALTON THEATRE, AND WHERE IN POSSIBLE, RETURN IT TO ITS OPTIMUM APPEARANCE. THE MISSION HAS ALSO EXPANDED TO PROVIDING A VENUE FOR THE ARTS FOR CENTRAL DELAWARE COUNTY, WHICH, BY THE VERY NATURE OF ITS TERRAIN AND GEOMORPHOLOGY, ISOLATES ITS RESIDENTS FROM ENJOYMENT OF OTHER VENUES ON THE EDGES OF THE COUNTY OR IN NEIGHBORING COUNTIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD REVIEWS THE 990 BEFORE IT IS SUBMITTED ELECTRONICALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES 3,791 0 0 POSTAGE, PRINTING, SUPPLI 1,356 0 0 CLEANING 1,296 0 0 EVENTS EXPENSE 1,023 0 0 DUES &amp; MEMBERSHIPS 960 0 0 SECURITY 546 0 0 NYS FILING FEES &amp; TAX 0 250 0 CB - RETURN OF CAPITAL 0 202 0 TOTAL 8,972 452 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS - CB 20,544 UNREALIZED LOSSES - MS -10,470 TOTAL 10,074</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>