﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-12-26T11:41:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205804965</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DESMET CPA GROUP LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 748</AddressLine1Txt>
        <CityNm>WINNER</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57580</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237116252</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RAPID CITY FINE ARTS COUNCIL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RAPI</BusinessNameControlTxt>
      <PhoneNum>6053944101</PhoneNum>
      <USAddress>
        <AddressLine1Txt>713 7TH STREET</AddressLine1Txt>
        <CityNm>RAPID CITY</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TRAVIS DEWES</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>6053944101</PhoneNum>
      <SignatureDt>2025-12-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANNA DESMET</PreparerPersonNm>
      <PTIN>P01246974</PTIN>
      <PhoneNum>6058421757</PhoneNum>
      <PreparationDt>2025-12-26</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>ANJELICA SASSE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>713 7TH STREET</AddressLine1Txt>
        <CityNm>RAPID CITY</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57701</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1041004</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.RAPIDCITYARTSCOUNCIL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1968</FormationYr>
      <LegalDomicileStateCd>SD</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE RAPID CITY FINE ARTS COUNCIL'S MISSIONS IS TO CHAMPION THE POWER OF ART TO BRING ALL KINDS OF PEOPLE TOGETHER, MAKE ART MORE ACCESSIBLE, MORE INTEGRAL AND MORE INSPIRING FOR THE COMMUNITIES SERVED.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>29</TotalEmployeeCnt>
      <TotalVolunteersCnt>25</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>399889</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>418066</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>495977</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>620471</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>8898</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2467</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>904764</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1041004</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>462830</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>543114</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>21196</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>356741</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>498806</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>819571</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1041920</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>85193</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-916</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>849610</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>872781</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>23484</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>20385</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>826126</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>852396</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE RAPID CITY FINE ARTS COUNCIL'S MISSIONS IS TO CHAMPION THE POWER OF ART TO BRING ALL KINDS OF PEOPLE TOGETHER, MAKE ART MORE ACCESSIBLE, MORE INTEGRAL AND MORE INSPIRING FOR THE COMMUNITIES SERVED.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>789248</ExpenseAmt>
      <RevenueAmt>396454</RevenueAmt>
      <Desc>ARTS EDUCATION, EXHIBITS, EVENTS AND INFRASTRUCTURE: THE RAPID CITY FINE ARTS COUNCIL IS CHARGED, THROUGH CITY ORDINANCE, TO BE THE ARTS ADVISOR TO THE CITY OF RAPID CITY. THE ARTS COUNCIL WORKS TO LEVERAGE THE ARTS TO PROVIDE ECONOMIC AND SOCIAL BENEFITS TO PEOPLE IN THE BLACK HILLS REGION THROUGH VARIOUS AVENUES. THE ARTS COUNCIL MAINTAINS A PERMANENT COLLECTION AND PRODUCES PROFESSIONALLY CURATED EXHIBITS OF REGIONAL STATURE, AND BOTH ARE FREE TO THE PUBLIC FOR VIEWING. THE ARTS COUNCIL PROVIDES GALLERY EXPERIENCES FOR CHILDREN THROUGH VARIOUS PROGRAMMING AND OFFERS A VARIETY OF ART CLASSES AND CAMPS FOR ALL AGES. THE ARTS COUNCIL PROVIDES PERFORMING ARTS OPPORTUNITIES BY PRODUCING SHOWS AND FESTIVALS THAT ALLOWS PEOPLE IN THE AREA TO PARTICIPATE AND/OR WATCH.</Desc>
      <ProgSrvcAccomActy2Grp>
        <RevenueAmt>224017</RevenueAmt>
        <Desc>FACILITY MANAGEMENT AND MAINTENANCE: THE RAPID CITY ARTS COUNCIL MANAGES THE DAHL ARTS CENTER THROUGH A CONTRACT WITH THE CITY OF RAPID CITY. THE ARTS COUNCIL MANAGES THE BUILDING THROUGH PROACTIVE MANAGEMENT AND PREVENATIVE MAINTENANCE SCHEDULES. INDIVIDUALS, BUSINESSES AND OTHER NON-PROFITS USE THE BUILDING FOR VARIOUS FUNCTIONS AND EVENTS. THESE FUNCTIONS AND EVENTS ARE SCHEDULED AND OVERSEEN BY THE ARTS COUNCIL.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>789248</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">true</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">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>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <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>30</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>29</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</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>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>TRAVIS DEWES</PersonNm>
        <PhoneNum>6053944101</PhoneNum>
        <USAddress>
          <AddressLine1Txt>713 7TH STREET</AddressLine1Txt>
          <CityNm>RAPID CITY</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57701</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES ABOUREZK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON ALLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATE AMIREHTESHAMI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID KOVALESKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NORA LEINEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>QUINTIN OWENS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HEATHER PICKERING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LANCE ROBERTS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANJELICA SASSE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMY SAZUE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARTH WADSWORTH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICK WOODARD</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>14339</MembershipDuesAmt>
      <GovernmentGrantsAmt>106800</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>296927</AllOtherContributionsAmt>
      <NoncashContributionsAmt>600</NoncashContributionsAmt>
      <TotalContributionsAmt>418066</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CITY MGMT CONTRACT</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>224017</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>224017</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICES &amp; FEES</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>168271</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>168271</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>EVENT/OFFICE RENTALS</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>120592</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>120592</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PERFORMING/ARTS EVENTS/SALES</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>107591</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>107591</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>620471</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1559</TotalRevenueColumnAmt>
        <ExclusionAmt>1559</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>908</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
        <OtherAmt>908</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>908</TotalRevenueColumnAmt>
        <ExclusionAmt>908</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1041004</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>620471</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>2467</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>496786</TotalAmt>
        <ProgramServicesAmt>369823</ProgramServicesAmt>
        <ManagementAndGeneralAmt>107572</ManagementAndGeneralAmt>
        <FundraisingAmt>19391</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>5022</TotalAmt>
        <ProgramServicesAmt>3338</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1390</ManagementAndGeneralAmt>
        <FundraisingAmt>294</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>41306</TotalAmt>
        <ProgramServicesAmt>27868</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11927</ManagementAndGeneralAmt>
        <FundraisingAmt>1511</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>10277</TotalAmt>
        <ManagementAndGeneralAmt>10277</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>109429</TotalAmt>
        <ProgramServicesAmt>103548</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5881</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>16651</TotalAmt>
        <ProgramServicesAmt>15586</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1065</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>42060</TotalAmt>
        <ProgramServicesAmt>24764</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17296</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>13411</TotalAmt>
        <ProgramServicesAmt>3046</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10365</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>49574</TotalAmt>
        <ProgramServicesAmt>956</ProgramServicesAmt>
        <ManagementAndGeneralAmt>48618</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3816</TotalAmt>
        <ProgramServicesAmt>1817</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1999</ManagementAndGeneralAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>846</TotalAmt>
        <ProgramServicesAmt>846</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>17363</TotalAmt>
        <ManagementAndGeneralAmt>17363</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>AWARDS AND PRIZES</Desc>
        <TotalAmt>96730</TotalAmt>
        <ProgramServicesAmt>96730</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONCESSIONS/RESALE PURCH</Desc>
        <TotalAmt>52255</TotalAmt>
        <ProgramServicesAmt>52255</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>45917</TotalAmt>
        <ProgramServicesAmt>45837</ProgramServicesAmt>
        <ManagementAndGeneralAmt>80</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DEVELOPMENT</Desc>
        <TotalAmt>39034</TotalAmt>
        <ProgramServicesAmt>33991</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5043</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1443</TotalAmt>
        <ProgramServicesAmt>8843</ProgramServicesAmt>
        <ManagementAndGeneralAmt>-7400</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1041920</TotalAmt>
        <ProgramServicesAmt>789248</ProgramServicesAmt>
        <ManagementAndGeneralAmt>231476</ManagementAndGeneralAmt>
        <FundraisingAmt>21196</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>174827</BOYAmt>
        <EOYAmt>156515</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>20399</BOYAmt>
        <EOYAmt>20502</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>7703</BOYAmt>
        <EOYAmt>17957</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>3232</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>472448</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>469066</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>4227</BOYAmt>
        <EOYAmt>3382</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>642454</BOYAmt>
        <EOYAmt>671193</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>849610</BOYAmt>
        <EOYAmt>872781</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>15282</BOYAmt>
        <EOYAmt>16735</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>8202</BOYAmt>
        <EOYAmt>3650</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>23484</BOYAmt>
        <EOYAmt>20385</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>771988</BOYAmt>
        <EOYAmt>759659</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>54138</BOYAmt>
        <EOYAmt>92737</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>826126</BOYAmt>
        <EOYAmt>852396</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>849610</BOYAmt>
        <EOYAmt>872781</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-916</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>2339</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>24847</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>284449</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>354001</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>315508</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>179613</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>418066</CurrentTaxYearAmt>
        <TotalAmt>1551637</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>284449</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>354001</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>315508</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>179613</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>418066</CurrentTaxYearAmt>
        <TotalAmt>1551637</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>639225</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>912412</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>15140</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8398</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5631</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8898</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1559</CurrentTaxYearAmt>
        <TotalAmt>39626</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1591263</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>2064573</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.57340</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.66410</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </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="RetDoc3">
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>472448</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>469066</DepreciationAmt>
        <BookValueAmt>3382</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3382</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>BENEFICIAL INTEREST IN CFS</Desc>
        <BookValueAmt>640616</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>MUTUAL FUNDS</Desc>
        <BookValueAmt>30577</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>671193</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SECURITY DEPOSITS</Desc>
        <Amt>3650</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3650</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XIII</FormAndLineReferenceDesc>
        <ExplanationTxt>PART III, LINE 1A - TERMS FOR NOT REPORTING ASSETS PER SFAS 116 THE PERMANENT COLLECTION OF THE COUNCIL CONSISTS OF OVER 200 PIECES OF ARTWORK THAT WERE DONATED OR PURCHASED. THE AGE OF THE COLLECTION PIECES RANGES FROM CIR. 1900 TO TODAY. THE MAJORITY OF THE COLLECTION INCLUDES PAINTINGS, PRINTS, DRAWINGS, PHOTOGRAPHS, AND WEAVING PIECES. THE REMAINDER OF THE COLLECTION IS COMPRISED OF UNIQUE OBJECTS OR THREE-DIMENSIONAL WORKS (INCLUDING MIXED MEDIA, GLASS, CERAMICS AND SILVER). THE ACQUISITION COMMITTEE, ALONG WITH THE COUNCIL'S EXECUTIVE DIRECTOR AND CURATOR, ACT AS THE STEWARDS FOR THE COLLECTION AND HAVE THE RESPONSIBILITY FOR THE CONSERVATION, ENHANCEMENT, MANAGEMENT AND DEVELOMENT OF THE COUNCIL'S PERMANENT COLLECTION. ALL BENEFITS AND PROCEEDS RESULTING FROM THE REMOVAL OF AN ITEM FROM THE COLLECTION OR OTHER DISPOSAL METHOD, WHETHER BY EXCHANGE OR OBJECT SALE, ARE REAPPLIED EXCLUSIVELY TO THE DEVELOPMENT OF THE COLLECTION. THE COLLECTION IS NOT REFLECTED ON THE STATEMENT OF FINANCIAL POSITION AS THE COUNCIL HAS ELECTED NOT TO CAPITALIZE THE COLLECTION. PART III, LINE 4 - COLLECTIONS AND RELATION TO EXEMPT PURPOSE THE MISSION OF THE COUNCIL IS TO CHAMPION INCLUSIVE, INNOVATIVE AND INSPIRING ARTS OPPORTUNITIES FOR THE COMMUNITIES THEY SERVE. AN IMPORTATNT ASPECT OF THE COUNCIL HAS BEEN TO BE ABLE TO PROVIDE A VAST ARRAY, BOTH IN TYPE AND AGE, OF ART FOR THE GENERAL PUBLIC TO VIEW FOR FREE. THE PERMANENT COLLECTION PROVIDES A LEGACY FOR FUTURE GENERATIONS OF THE LOCAL COMMUNITIES. THE COUNCIL HAS A PRIMARY FOCUS ON WORKS BY ARTISTS WHOM HAVE INFLUENCES, LIVED, AND/OR WORKED IN THE REGION IN ORDER TO PRESERVE THE WORK OF LOCAL ARTISTS. IN 2024 THE RAPID CITY FINE ARTS COUNCIL ADDED 30 PIECES FROM JEFF VIKEN AND APPROXIMATELY 6 PIECES FROM LOCAL INDIVIDUAL ARTISTS TO THE PERMANENT COLLECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING. THEY MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS TO APPROVE THE TAX RETURN. THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS WHOM REQUEST A COPY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD OF THE DIRECTORS. THE FINANCE COMMITTEE, WHICH IS COMPRISED OF LOCAL BUSINESS MEMBERS WITH A GOOD KNOWLEDGE OF REGIONAL COMPENSATION STANDARDS, REVIEWS THE BUDGET ANNUALLY AND MAKES RECOMMENDATIONS FOR ANNUAL RAISES AND WAGE LEVELS FOR THE STAFF TO THE FULL BOARD. THE BOARD IS A VOLUNTEER BOARD AND THERE ARE NO OTHER KEY EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE KEPT AT THE MAIN OFFICE OF THE RAPID CITY FINE ARTS COUNCIL, INC AND MADE AVAILABLE FOR REVIEW UPON REQUST FROM THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL FEES 103,548 5,237 0 PROFESSIONAL FEES 0 644 0 TOTAL 103,548 5,881 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>NET CHANGE IN BENEFICIAL INTEREST 24,847</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>