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      <TotalLiabilities>
        <BOY>39119</BOY>
        <EOY>33458</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>53584</BOY>
        <EOY>40895</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>3790</BOY>
        <EOY>21203</EOY>
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      <PermanentlyRestrictedNetAssets>
        <BOY>50000</BOY>
        <EOY>50000</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>107374</BOY>
        <EOY>112098</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>146493</BOY>
        <EOY>145556</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>4724</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementBoth>X</FinancialStatementBoth>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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    <IRS990ScheduleA documentId="00000002" softwareId="11000175">
      <CommunityTrust170b1Avi>X</CommunityTrust170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>356134</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>444729</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>319927</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>275660</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>263093</CurrentTaxYear>
        <Total>1659543</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>356134</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>444729</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>319927</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>275660</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>263093</CurrentTaxYear>
        <Total>1659543</Total>
      </Total170>
      <PublicSupportTotal170>1659543</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>2771</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1589</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>696</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>508</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>68</CurrentTaxYear>
        <Total>5632</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>10924</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>5797</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7346</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8769</CurrentTaxYearMinus1Year>
        <Total>32836</Total>
      </OtherIncome170>
      <TotalSupport>1698011</TotalSupport>
      <PublicSupportPertcentage170>0.97730</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.97530</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
      <FactsAndCircumstancesTest>OTHER INCOME PART II, LINE 10; DESCRIPTION: RENT; 2007: 0.; 2008: 3180.; 2009: 4530.; 2010: 1025.; DESCRIPTION: JURY SHOW FEES; 2007: 3380.; 2008: 2160.; 2009: 419.; 2010: 3546.; DESCRIPTION: APPRAISALS; 2007: 7544.; 2008: 0.; 2009: 790.; 2010: 1871.; DESCRIPTION: OTHER; 2007: 0.; 2008: 457.; 2009: 1607.; 2010: 2327.;</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="00000004" softwareId="11000175">
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        <BeginningOfYearBalance>50000</BeginningOfYearBalance>
        <EndOfYearBalance>50000</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>50000</BeginningOfYearBalance>
        <EndOfYearBalance>50000</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>50000</BeginningOfYearBalance>
        <EndOfYearBalance>50000</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Equipment>
        <InvestmentCostOrOtherBasis>91760</InvestmentCostOrOtherBasis>
        <Depreciation>62136</Depreciation>
        <BookValue>29624</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>29624</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>LINE OF CREDIT - BANK</Description>
        <Amount>24744</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>24744</TotalOfAmounts>
      <TotalRevenue>449164</TotalRevenue>
      <TotalExpenses>444440</TotalExpenses>
      <ExcessOrDeficitForYear>4724</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>4724</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>449164</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>449164</RevenueSubtotal>
      <TotalRevenuePerForm990>449164</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>444440</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>444440</ExpensesSubtotal>
      <TotalExpensesPerForm990>444440</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="00000005">
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>RENT</Description>
        <NumberOfContributions>12</NumberOfContributions>
        <NoncashContribsRptdF990>14400</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>$1,200 PER MONTH</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>ADVERTISING &amp; PROMOTIONS</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>9950</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>INVOICE FROM VENDOR</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>ADVERTISING &amp; PROMOTIONS</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>5000</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>INVOICE FROM VENDOR</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="00000006" softwareId="11000175">
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11a</Identifier>
        <Explanation>THE EXECUTIVE DIRECTOR AND THE TREASURER REVIEWED THE FORM</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>990 IN DETAIL BEFORE FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15</Identifier>
        <Explanation>THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF ALL</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>EMPLOYEES BASED ON A COMPREHENSIVE REVIEW OF THE LOCAL</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>EMPLOYMENT ENVIRONMENT FOR COMPARIBLE EMPLOYERS FOR LIKE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 6</Identifier>
        <Explanation>MEMBERS RECEIVE PRIORITY TREATMENT FOR COMING TO EVENTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>THEY ELECT THE BOARD OF DIRECTORS AND APPROVE CERTAIN ACTIONS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>OF THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 2</Identifier>
        <Explanation>TOTAL BOARD MEMBERS INCLUDE A HUSBAND AND WIFE. THE WIFE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>IS A NON VOTING BOARD MEMBER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>OF INTEREST AS THEY OCCUR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 7a</Identifier>
        <Explanation>THE BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP PER THE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>ORGANIZATION'S BY-LAWS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 7b</Identifier>
        <Explanation>THE MEMBERSHIP APPROVES CERTAIN ACTIONS BY THE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>BANK CHARGES 5181. 2629. 2497. 55. COMPUTER SUPPORT 6497. 4029. 1762. 706. DUES AND SUBSCRIPTIONS 5063. 3582. 1481. 0. SECURITY 1842. 1842. 0. 0. IN-KIND SUPPORT 56859. 42459. 14400. 0. REPAIRS &amp; MAINTENANCE 3452. 2670. 782. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="00000007" softwareId="11000175">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>THE ARTS FOUNDATION OF MARTIN COUNTY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>80 EAST OCEAN BLVD</AddressLine1>
          <City>STUART</City>
          <State>FL</State>
          <ZIPCode>34994</ZIPCode>
        </AddressUS>
        <EIN>650819846</EIN>
        <PrimaryActivities>FUNDRAISING FOR AFFILIATE</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <ExemptCodeSection>501 (C) 3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NO</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>