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        <ManagementAndGeneral>1102</ManagementAndGeneral>
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        <Fundraising>4075</Fundraising>
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      <OtherExpenses>
        <Description>DECLINE IN VAL OF ART COL</Description>
        <Total>26030</Total>
        <ManagementAndGeneral>26030</ManagementAndGeneral>
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      <OtherExpenses>
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      <OtherExpenses>
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        <ManagementAndGeneral>5691</ManagementAndGeneral>
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        <ManagementAndGeneral>29379</ManagementAndGeneral>
        <Fundraising>4281</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
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        <Fundraising>18755</Fundraising>
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      <CashNonInterestBearing>
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      <LandBuildingsEquipmentBasis>45022</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>44992</LandBldgEquipmentAccumDeprec>
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        <EOY>30</EOY>
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        <EOY>25328</EOY>
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      <TotalLiabilities>
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        <EOY>2298</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
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        <EOY>227468</EOY>
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      <PermanentlyRestrictedNetAssets>
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        <EOY>151485</EOY>
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      <TotalNetAssetsFundBalances>
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        <EOY>378953</EOY>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>381251</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-906227</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-24836</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc2">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>368061</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>258429</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>240492</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>251370</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>171624</CurrentTaxYear>
        <Total>1289976</Total>
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      <Total170>
        <CurrentTaxYearMinus4Years>368061</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>258429</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>240492</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>251370</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>171624</CurrentTaxYear>
        <Total>1289976</Total>
      </Total170>
      <PublicSupportTotal170>1289976</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>12073</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>24</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9731</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>21</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6</CurrentTaxYear>
        <Total>21855</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>216904</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>44598</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>22386</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>53973</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>26863</CurrentTaxYear>
        <Total>364724</Total>
      </OtherIncome170>
      <TotalSupport>1676555</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>112836</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.76940</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.70000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <ArtPublicExhibitionAmts>
        <AssetsInPartX>25328</AssetsInPartX>
      </ArtPublicExhibitionAmts>
      <CollectUsedForPublicExhibition>X</CollectUsedForPublicExhibition>
      <CollectUsedForPreservation>X</CollectUsedForPreservation>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <CurrentYear>
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        <InvestmentEarningsOrLosses>-16327</InvestmentEarningsOrLosses>
        <AdministrativeExpenses>3621</AdministrativeExpenses>
        <EndOfYearBalance>264709</EndOfYearBalance>
      </CurrentYear>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Equipment>
        <OtherCostOrOtherBasis>40405</OtherCostOrOtherBasis>
        <Depreciation>40375</Depreciation>
        <BookValue>30</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>4617</OtherCostOrOtherBasis>
        <Depreciation>4617</Depreciation>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>30</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>PERMANENT ART COLLECTION</Description>
        <BookValue>25328</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>25328</TotalBookValueOtherAssets>
      <Form990ScheduleDPartXIV>
        <Identifier>SUPPLEMENTAL FINANCIAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XIV</ReturnReference>
        <Explanation>THE INTENDED USES FOR THE ENDOWMENT FUNDS ARE: HOYT - MAJOR CAPITAL IMPROVEMENTS TO THE BUILDING, IMPROVEMENTS AND OTHER FACILITIES OR STRUCTURES OF THE LAKE WALES ARTS COUNCIL. UPDIKE - THE LAKE WALES ARTS COUNCIL BUILDING. MARCHIONE - CHILDREN'S PROGRAMS. NEWELL - CLASSICAL MUSIC PROGRAMS.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleN documentId="RetDoc5">
      <DirectorOfSuccessor2>false</DirectorOfSuccessor2>
      <EmployeeOfSuccessor2>false</EmployeeOfSuccessor2>
      <OwnerOfSuccessor2>false</OwnerOfSuccessor2>
      <ReceiveCompensation2>false</ReceiveCompensation2>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc6">
      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>LIST AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>MEMBERS VOTE ON THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND TREASURER PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 24E</ReturnReference>
        <Explanation>ART CLASSES &amp; WORKSHOPS 15,652 MISCELLANEOUS EXPENSES 12,988 INSURANCE 9,893 PRINTING 9,663 RECEPTIONS/ENTERTAINMENT 7,458 ADVERTISING &amp; PROMOTION 7,083 PROFESSIONAL FEES 5,320 RENTS 4,653 POSTAGE &amp; FREIGHT 4,478 BROKERAGE FEES 3,276 OFFICE EXPENSES 2,992 SUPPLIES 2,476 SECURITY 1,440 CREDIT CARD FEES 1,342 STUDENT ART SHOW 1,328 DUES &amp; SUBSCRIPTIONS 367 PERFORMER EXPENSES 216 TRAVEL 167 TOURS 28</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>