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    <Timestamp>2011-11-08T04:08:14-07:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
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        <BusinessNameLine1>MARY ANN MENSTER CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>P O BOX 1606</AddressLine1>
        <City>PINEDALE</City>
        <State>WY</State>
        <ZIPCode>82941</ZIPCode>
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    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>PINEDALE FINE ARTS COUNCIL INC</BusinessNameLine1>
      </Name>
      <NameControl>PINE</NameControl>
      <Phone>3077337322</Phone>
      <USAddress>
        <AddressLine1>PO BOX 1586</AddressLine1>
        <City>PINEDALE</City>
        <State>WY</State>
        <ZIPCode>82941</ZIPCode>
      </USAddress>
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    <Officer>
      <Name>MATT HARBER</Name>
      <Title>TREASURER</Title>
      <Phone>3077337322</Phone>
      <DateSigned>2011-09-21</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
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    <Preparer>
      <Name>MARY ANN MENSTER</Name>
      <Phone>3073674127</Phone>
      <DatePrepared>2011-11-08</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <City>Pinedale</City>
        <State>WY</State>
        <ZIPCode>82941</ZIPCode>
      </AddressPrincipalOfficerUS>
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      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <AllAffiliatesIncluded>false</AllAffiliatesIncluded>
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      <WebSite>www.pinedalefinearts.com</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1983</YearFormation>
      <StateLegalDomicile>WY</StateLegalDomicile>
      <ActivityOrMissionDescription>THE PINEDALE FINE ARTS COUNCIL SERVES SUBLETTE COUNTY WYOMING AND PROVIDES HIGH-QUALITY PERFORMING ARTS EVENTS, VISUAL AND LITERARY ARTS PROGRAMS AND ARTIST RESIDENCIES SINCE 1976. PFAC HELPS CONNECT A DYNAMICALLY GROWING CORNER OF WYOMING TO THE REST OF THE WORLD. MISSION: TO PRESENT QUALITY CULTURAL AND FINE ARTS PERFORMANCES AND WORKSHOPS THAT APPEAL TO PEOPLE OF VARING INTERESTS AND BACKGROUNDS. TO EDUCATE AND ENTERTAIN ALL AGES, FROM YOUTH TO SENIOR CITIZEN. TO KEEP TICKET PRICES AFFORDABLE. TO BRING CULTURALLY DIVERSE ARTISTS TO OUR COMMUNITY.</ActivityOrMissionDescription>
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      <NbrIndependentVotingMembers>10</NbrIndependentVotingMembers>
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      <TotalNbrVolunteers>90</TotalNbrVolunteers>
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      <ContributionsGrantsPriorYear>215947</ContributionsGrantsPriorYear>
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      <ProgramServiceRevenuePriorYear>29155</ProgramServiceRevenuePriorYear>
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      <InvestmentIncomePriorYear>27874</InvestmentIncomePriorYear>
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      <TotalRevenuePriorYear>280760</TotalRevenuePriorYear>
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      <SalariesEtcPriorYear>74825</SalariesEtcPriorYear>
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      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
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      <Description>REPERTORY DANCE THEATRE'S PRESTIGIOUS REPERTORY INTO AN INFORMATIVE MULTI-MEDIA RETROSPECTIVE, PAYING HOMAGE TO THE INGENUITY, CREATIVITY AND INVENTIVE SPIRIT OF LEGENDARY 20TH CENTURY CHOREOGRAPHERS. ATTENDANCE 745 THREE DAY RESIDENCY WITH WORKSHOPS IN THE BIG PINEY AND PINEDALE SCHOOL DISTRICTS, SENIOR CENTER AND AFTER SCHOOL PROGRAMS.</Description>
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        <Revenue>2560</Revenue>
        <Description>MONTANA REPERTORY THEATRE. BUS STOP. IN THIS WARM AND AFFECTING HIT COMEDY, PLAYWRIGHT WILLIAM INGE EXAMINES SOME OF THE MAY FACES OF LOVE. AS DOWN-HOME CHARACTERS INTERACT IN A STREET CORNER RESTAURANT DURING THE COURSE OF A HILARIOUSLY TURBULENT NIGHT, EXTRAORDINARY QUALITITES ARE REVEALED IN SEEMINGLY ORDINARY PEOPLE. ATTENDANCE 224 INCLUDING STAGE CRAFT DESIGN WORKSHOP WITH THE PINEDALE DRAMA STUDENTS.</Description>
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        <Description>PAUL TAYLOR &amp; BILL HARNEY LAND OF THE LIGHTNING BROTHERS PAUL TAYLOR, STORYTELLER, AND BILL HARNEY, Aboriginal Elder Yidumduma,FROM WARDAMAN homeland in the Victoria River country of the Northern Territory OF Australia. A SLIDE SHOW OF ROCK ART, STORIES AND SONGS FROM BILL'S COUNTRY. ATTENDANCE 240 INCLUDING THREE DAY RESIDENCY WITH WORKSHOPS IN PINEDALE SCHOOL ART CLASSES AND PERFORMANCES IN BOTH COUNTY LIBRARIES.</Description>
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      <DonorAdvisedFunds>false</DonorAdvisedFunds>
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      <CollectionsOfArt>false</CollectionsOfArt>
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      <OfficerMailingAddress>false</OfficerMailingAddress>
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          <City>Pinedale</City>
          <State>WY</State>
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        <NamePerson>JO CRANDALL</NamePerson>
        <Title>DEVELOPMENT CO CHAIR</Title>
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        <NamePerson>CALLY MCKEE</NamePerson>
        <Title>SPECIAL EVENTS CHAIR</Title>
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      <Advertising>
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        <ProgramServices>5000</ProgramServices>
        <Fundraising>1700</Fundraising>
      </Advertising>
      <OfficeExpenses>
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        <ProgramServices>1035</ProgramServices>
        <ManagementAndGeneral>250</ManagementAndGeneral>
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      <Travel>
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        <ManagementAndGeneral>483</ManagementAndGeneral>
        <Fundraising>483</Fundraising>
      </Travel>
      <ConferencesMeetings>
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        <ProgramServices>3924</ProgramServices>
        <ManagementAndGeneral>500</ManagementAndGeneral>
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        <ManagementAndGeneral>658</ManagementAndGeneral>
        <Fundraising>650</Fundraising>
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      <Insurance>
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      <OtherExpenses>
        <Description>ARTIST FEES</Description>
        <Total>83825</Total>
        <ProgramServices>83825</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PROGRAM EXPENSES</Description>
        <Total>10642</Total>
        <ProgramServices>10642</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ARTIST HOUSING</Description>
        <Total>6840</Total>
        <ProgramServices>6840</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MILEAGE PAID</Description>
        <Total>2811</Total>
        <ProgramServices>1411</ProgramServices>
        <ManagementAndGeneral>700</ManagementAndGeneral>
        <Fundraising>700</Fundraising>
      </OtherExpenses>
      <TotalFunctionalExpenses>
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        <ProgramServices>176492</ProgramServices>
        <ManagementAndGeneral>18172</ManagementAndGeneral>
        <Fundraising>14775</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
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        <BOY>3450</BOY>
        <EOY>11000</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>18927</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>14889</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>5464</BOY>
        <EOY>4038</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>166412</BOY>
        <EOY>192612</EOY>
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      <InvestmentsOtherSecurities>
        <BOY>119027</BOY>
        <EOY>157338</EOY>
      </InvestmentsOtherSecurities>
      <TotalAssets>
        <BOY>478653</BOY>
        <EOY>549439</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1276</BOY>
        <EOY>1156</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>1276</BOY>
        <EOY>1156</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>477377</BOY>
        <EOY>548283</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>477377</BOY>
        <EOY>548283</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>478653</BOY>
        <EOY>549439</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>70906</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="2">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>165914</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>229706</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>237688</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>215947</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>188859</CurrentTaxYear>
        <Total>1038114</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>12178</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>22403</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>28744</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>29155</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16956</CurrentTaxYear>
        <Total>109436</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>178092</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>252109</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>266432</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>245102</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>205815</CurrentTaxYear>
        <Total>1147550</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <CurrentTaxYearMinus4Years>1862</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1800</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2950</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3350</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2075</CurrentTaxYear>
        <Total>12037</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <CurrentTaxYearMinus4Years>25000</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>44700</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>33000</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>27000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>29300</CurrentTaxYear>
        <Total>159000</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <CurrentTaxYearMinus4Years>26862</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>46500</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>35950</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>30350</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>31375</CurrentTaxYear>
        <Total>171037</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>976513</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>10006</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>15544</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>23432</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>9002</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6335</CurrentTaxYear>
        <Total>64319</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>10006</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>15544</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>23432</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>9002</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6335</CurrentTaxYear>
        <Total>64319</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>188098</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>267653</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>289864</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>254104</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>212150</CurrentTaxYear>
        <Total>1211869</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.80580</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.05310</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="3">
      <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="7">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <CurrentYear>
        <BeginningOfYearBalance>166421</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>36506</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>7945</GrantsOrScholarships>
        <AdministrativeExpenses>2370</AdministrativeExpenses>
        <EndOfYearBalance>192612</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>160639</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>15755</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>7937</GrantsOrScholarships>
        <AdministrativeExpenses>2036</AdministrativeExpenses>
        <EndOfYearBalance>166421</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>219615</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>-45631</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>11073</GrantsOrScholarships>
        <AdministrativeExpenses>2272</AdministrativeExpenses>
        <EndOfYearBalance>160639</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Equipment>
        <OtherCostOrOtherBasis>18927</OtherCostOrOtherBasis>
        <Depreciation>14889</Depreciation>
        <BookValue>4038</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>4038</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>PUBLICALLY TRADED STOCKS</Description>
        <BookValue>45484</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <OtherSecurities>
        <Description>MUTUAL FUNDS</Description>
        <BookValue>111854</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
      </OtherSecurities>
      <TotalOfBookValueSecurities>157338</TotalOfBookValueSecurities>
      <TotalRevenue>280345</TotalRevenue>
      <TotalExpenses>209439</TotalExpenses>
      <ExcessOrDeficitForYear>70906</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>70906</ExcessOrDeficitPerFS>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="4">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <SolicitationOfGovtGrants>X</SolicitationOfGovtGrants>
      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <EventsInformation>
        <NameOfEvent1>BLACK TIE AND BLUES</NameOfEvent1>
        <GrossReceiptsEvent1>27241</GrossReceiptsEvent1>
        <GrossRevenueEvent1>27241</GrossRevenueEvent1>
        <FoodAndBeverageEvent1>4500</FoodAndBeverageEvent1>
        <EntertainmentEvent1>3260</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>8167</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>27241</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>27241</GrossRevenueTotalEvents>
        <FoodAndBeverageTotalEvents>4500</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>3260</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>8167</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>15927</DirectExpenseSummaryEvents>
        <NetIncomeSummary>11314</NetIncomeSummary>
      </EventsInformation>
      <GamingInformation>
        <VolunteerLaborBingo>false</VolunteerLaborBingo>
        <VolunteerLaborPullTabs>false</VolunteerLaborPullTabs>
        <VolunteerLaborOtherGaming>false</VolunteerLaborOtherGaming>
      </GamingInformation>
      <Licensed>false</Licensed>
      <LicenseSuspendedEtc>false</LicenseSuspendedEtc>
      <GamingWithNonmembers>false</GamingWithNonmembers>
      <MemberOfOtherEntity>false</MemberOfOtherEntity>
      <ContractWith3rdPartyForGamRev>false</ContractWith3rdPartyForGamRev>
      <CharitableDistribRequired>false</CharitableDistribRequired>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="5">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>ROCKY MOUNTAIN BANK</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>PFAC HOLDS CD'S WITH THE BANK WHERE MR KLEVEN IS AN OFFICER</Relationship>
        <AmountOfTransaction>25000</AmountOfTransaction>
        <DescriptionOfTransaction>AT FISCAL YEAR END FOUR CD'S TOTAL $100,479</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="6">
      <GeneralExplanation>
        <Explanation>PART VI, LINE 11: THE PFAC FORM 990 IS PROVIDED TO ITS BOARD, ITS GOVERNING BODY, AT A BOARD MEETING FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. PART VI, LINE 19: THE PFAC MAKES IT DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>