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        <BusinessNameLine1>PORTSMOUTH MUSIC AND ARTS CENTER INC</BusinessNameLine1>
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      <Phone>6034314278</Phone>
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        <AddressLine1>75 Albany Street</AddressLine1>
        <City>Portsmouth</City>
        <State>NH</State>
        <ZIPCode>03801</ZIPCode>
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      <Title>Executive Director</Title>
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      <DateSigned>2012-03-13</DateSigned>
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        <EOY>1975</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-1084</BOY>
        <EOY>-6414</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>112108</BOY>
        <EOY>118178</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-5416</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>86</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="R000002" softwareId="10000077" softwareVersion="v1.00">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="R000003" softwareId="10000077" softwareVersion="v1.00">
      <Land>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <BookValue>0</BookValue>
      </Land>
      <Buildings>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>0</Depreciation>
        <BookValue>0</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>0</Depreciation>
        <BookValue>0</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <InvestmentCostOrOtherBasis>51958</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>14676</Depreciation>
        <BookValue>37282</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>0</Depreciation>
        <BookValue>0</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>37282</TotalOfBookValueLandBuildings>
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <OtherLiabilities>
        <Description>Gift Certificates</Description>
        <Amount>2383</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>2383</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="R000004" softwareId="10000077" softwareVersion="v1.00">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>0</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>SchE_P01_S00_L03</Identifier>
        <ReturnReference>Schedule E, Part I, Line 3</ReturnReference>
        <Explanation>Our Racially Nondiscriminatory Policy has appeared in advertising in the local newspaper (The Portsmouth Herald) and appears in our brochures and catalogs.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="R000005" softwareId="10000077" softwareVersion="v1.00">
      <EventsInformation>
        <NameOfEvent1>Jazz Night</NameOfEvent1>
        <GrossReceiptsEvent1>7047</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>0</CharitableContributionsEvent1>
        <GrossRevenueEvent1>7047</GrossRevenueEvent1>
        <CashPrizesEvent1>0</CashPrizesEvent1>
        <NonCashPrizesEvent1>0</NonCashPrizesEvent1>
        <RentFacilityCostsEvent1>600</RentFacilityCostsEvent1>
        <FoodAndBeverageEvent1>27</FoodAndBeverageEvent1>
        <EntertainmentEvent1>2750</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>600</OtherDirectExpensesEvent1>
        <NameOfEvent2>Spring Fever for the Arts</NameOfEvent2>
        <GrossReceiptsEvent2>19888</GrossReceiptsEvent2>
        <CharitableContributionsEvent2>0</CharitableContributionsEvent2>
        <GrossRevenueEvent2>19888</GrossRevenueEvent2>
        <CashPrizesEvent2>0</CashPrizesEvent2>
        <NonCashPrizesEvent2>0</NonCashPrizesEvent2>
        <RentFacilityCostsEvent2>600</RentFacilityCostsEvent2>
        <FoodAndBeverageEvent2>1000</FoodAndBeverageEvent2>
        <EntertainmentEvent2>2047</EntertainmentEvent2>
        <OtherDirectExpensesEvent2>0</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>0</TotalNumberOfOtherEvents>
        <GrossReceiptsTotal>26935</GrossReceiptsTotal>
        <CharitableContributionsTotal>0</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>26935</GrossRevenueTotalEvents>
        <CashPrizesTotalEvents>0</CashPrizesTotalEvents>
        <NonCashPrizesTotalEvents>0</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>1200</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>1027</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>4797</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>600</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>7624</DirectExpenseSummaryEvents>
        <NetIncomeSummary>19311</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="R000006" softwareId="10000077" softwareVersion="v1.00">
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11a</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11a</ReturnReference>
        <Explanation>The Executive Director, Board President, Board Treasurer, and organization bookkeeper meet to review the 990, and then the form is presented to the full board of directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L12c</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12c</ReturnReference>
        <Explanation>The conflict of interest policy is renewed by all board members annually and any conflicts required to be declared both at the moment the conflict arises and at the annual renewal of the policy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>All documents are kept on file in the organization's administrative office and are available to anyone who requests copies.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P11_S00_L05</Identifier>
        <ReturnReference>Form 990, Part XI, Line 5</ReturnReference>
        <Explanation>Unrealized Loss ($1888) Time Restriced Assets $1975</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000007" softwareId="10000077" softwareVersion="v1.00">
      <Explanation>This return is being filed between March 1, 2012, and March 30, 2012, as directed by the IRS in Notice 2012-4, because electronic filing was not available January 1, 2012 through February 29, 2012. We request that penalties be waived because it would be inequitable to impose a penalty on us due to the unusual circumstances requiring us to delay the filing of this return.</Explanation>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>