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      <GrossReceiptsFromAdmissionsEtc>97411</GrossReceiptsFromAdmissionsEtc>
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      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
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      <IncludedOnFS>true</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Equipment>
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        <Depreciation>8273</Depreciation>
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      <Form990ScheduleDPartXIV>
        <Identifier>ESCROW LIABILITY ARRANGEMENT EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 2, PART IV, LINE 2B</ReturnReference>
        <Explanation>LANE ARTS COUNCIL'S FISCAL SPONSORSHIP SERVICE ALLOWS SMALL AND EMERGING ORGANIZATIONS TO RECEIVE SERVICES AND SUPPORT FROM LANE ARTS COUNCIL. THIS INCLUDES RECEIVING AND DISPERSING DESIGNATED FUNDS ACCORDING TO THE INSTRUCTIONS OF THE GRANTORS. IT ALSO INCLUDES BOOKKEEPING, RECORDKEEPING AND FINANCIAL REPORTING ASSOCIATED WITH MANAGEMENT OF THE FUNDS. IF ACCEPTED FOR THIS SERVICE, THE PRIMARY BENEFIT TO THE GRANTEE OF FISCAL SPONSORSHIP WILL BE THE EXPERTISE AND CREDIBILITY OF LANE ARTS COUNCIL. IT IS NOT FOR THE PURPOSE OF GUARANTEEING A TAX DEDUCTION UNDER THE TAX CODE. A PROJECT OR PROGRAM SEEKING LANE ARTS COUNCIL FISCAL SPONSORSHIP WILL BE EVALUATED ON THE FOLLOWING CRITERIA. THE PROJECT OR PROGRAM MUST SUBMIT APPROPRIATE MATERIAL INDICATING: 1. COMPATIBILITY WITH LAC'S GOALS AND OBJECTIVES FOR DEVELOPMENT AND PROMOTION OF COMMUNITY AND PROFESSIONAL ARTS AND ARTS EDUCATION. 2. A CLEARLY DEFINED ORGANIZATIONAL STRUCTURE AND A WELL-PLANNED PROJECT. 3. A BUDGET THAT SPECIFIES EXPENDITURES AND EXPECTED SOURCES OF INCOME. 4. PERFORMANCE CREDIBILITY OF THE PROGRAM OR PROJECT. LANE ARTS COUNCIL RECEIVES 5%-10% OF THE TOTAL REVENUE RECEIVED BY THE PROJECT, AS DETERMINED BY THE BOARD OF DIRECTORS.</Explanation>
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          <City>EUGENE</City>
          <State>OR</State>
          <ZIPCode>97401</ZIPCode>
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        <AmountOfCashGrant>6000</AmountOfCashGrant>
        <PurposeOfGrant>COMMUNITY ARTS</PurposeOfGrant>
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          <BusinessNameLine1>MAUDE KERNS ART CENTER</BusinessNameLine1>
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        <ReturnReference>SCHEDULE I, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>PROJECT REPORTS ARE GIVEN TO LANE ARTS COUNCIL BY THE GRANT RECIPIENTS</Explanation>
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        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>UNPAID BOARD OF DIRECTORS AND OTHER UNPAID VOLUNTEERS WORKING ON PROGRAMS AND IN THE OFFICE.</Explanation>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>A COPY OF THE 990 WILL BE GIVEN TO ALL BOARD MEMBERS PROIR TO THE MEETING WHERE IT WILL BE PRESENTED BY THE ACCOUNTANT WHO PREPARED THE FORM.</Explanation>
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      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS DETERMINES THE SALARY FOR THE EXECUTIVE DIRECTOR AFTER CREATING A SALARY RANGE IN THE JOB DESCRIPTION AND THEN NEGOTIATING WITHIN THE SALARY RANGE CREATED.</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST</Explanation>
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