EAST CENTRAL REGIONAL ARTS COUNCIL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: EAST CENTRAL REGIONAL ARTS COUNCIL (EIN 27-3386367)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-14
IRS object ID: 202531349349302423
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-14T08:38:40-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411489071	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SMITH SCHAFER & ASSOCIATES LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7500 HIGHWAY 55 SUITE 350	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55427	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	273386367	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EAST CENTRAL REGIONAL ARTS COUNCIL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	EAST	BusinessNameControlTxt
Phone	3203360200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	540 WEBER AVE STE 109	AddressLine1Txt
City	HINCKLEY	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55037	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARY MINNICK-DANIELS	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3203360200	PhoneNum
Signature	2025-05-13	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JILL SCHULTZ	PreparerPersonNm
PTIN	P01527898	PTIN
Phone	9529201455	PhoneNum
Preparation	2025-05-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARY MINNICK-DANIELS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	540 WEBER AVE STE 109	AddressLine1Txt
City	HINCKLEY	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55037	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$815,468	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ECRAC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2010	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF THE EAST CENTRAL REGIONAL ARTS COUNCIL IS TO SUPPORT THE ARTS AND BRING THE LIFE ENHANCING VALUES THEY AFFORD TO REGION 7E RESIDENTS IN THE FOLLOWING MINNESOTA COUNTIES: CHISAGO, ISANTI, KANABEC, MILLE LACS, AND PINE.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	2	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$684,359	PYContributionsGrantsAmt
CY Contributions Grants	$810,272	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$1,824	PYInvestmentIncomeAmt
CY Investment Income	$5,196	CYInvestmentIncomeAmt
PY Other Revenue	$33	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$686,216	PYTotalRevenueAmt
CY Total Revenue	$815,468	CYTotalRevenueAmt
PY Grants And Similar Paid	$352,502	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$493,461	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$193,281	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$208,555	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$146,656	PYOtherExpensesAmt
CY Other Expenses	$177,467	CYOtherExpensesAmt
PY Total Expenses	$692,439	PYTotalExpensesAmt
CY Total Expenses	$879,483	CYTotalExpensesAmt
PY Revenues Less Expenses	-$6,223	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$64,015	CYRevenuesLessExpensesAmt
Total Assets BOY	$385,653	TotalAssetsBOYAmt
Total Assets EOY	$317,764	TotalAssetsEOYAmt
Total Liabilities BOY	$208,472	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$204,598	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$177,181	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$113,166	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE EAST CENTRAL REGIONAL ARTS COUNCIL'S PURPOSE IS TO PROMOTE AND ENCOURAGE ALL OF THE ARTS IN EAST CENTRAL MINNESOTA. THE ORGANIZATION DOES THIS BY FUNDING GRANT PROPOSALS FROM AREA ARTS AND COMMUNITY ORGANIZATIONS, GOVERNMENTAL UNITS, AND INDIVIDUALS. THESE ACTIVITIES ARE FUNDED IN PART BY APPROPRIATIONS FROM THE MINNESOTA STATE LEGISLATURE, WITH MONEY FROM THE STATE'S GENERAL FUND AND ITS ARTS AND CULTURAL HERITAGE FUND. THE FUND WAS CREATED BY A VOTE OF THE PEOPLE OF MINNESOTA ON NOVEMBER 4, 2008. THESE ACTIVITIES ARE ALSO FUNDED IN PART BY THE MCKNIGHT FOUNDATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$801,378	ExpenseAmt
Grant	$493,461	GrantAmt
Desc	THE EAST CENTRAL REGIONAL ARTS COUNCIL'S PROGRAM INCLUDED PROVIDING GRANTS TOTALING $493,461 TO INDIVIDUALS AND GROUPS FOR ARTS PROJECTS.THE ORGANIZATION ALSO PROVIDED TECHNICAL ASSISTANCE TO GRANTEES AND OTHERS INTERESTED IN THE ARTS THROUGH WORKSHOPS, ART SHOWS, AND THE "ESSENTIAL ARTS" NEWSLETTER. EAST CENTRAL REGIONAL ARTS COUNCIL ALSO WORKED TO IDENTIFY ECONOMIC AND COMMUNITY DEVELOPMENT LINKS IN THE REGION, PROVIDING INFORMATION, ASSISTANCE, AND REFERRALS ON ARTS ISSUES.	Desc
Total Program Service Expenses	$801,378	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	29	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	2	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EAST CENTRAL REGIONAL ARTS COUNCIL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3205917031	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	504 WEBER AVENUE SOUTH SUITE 109	AddressLine1Txt
City	HINCKLEY	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	550370554	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MARY MINNICK-DANIELS
EXECUTIVE DIRECTOR	40.00	Yes (X)	$88,519	$0	$6,318
CARLA VITA
BOARD CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
ROGER NEIBOER
BOARD VICE CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
SARAH RATERMANN BEAHAN
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
PAT BLACK
TREASURER	2.00	Yes (X)	$0	$0	$0	Yes (X)
MATTHEW KROUSEY
DIRECTOR	1.00		$0	$0	$0	Yes (X)
DEBORAH TRENT
DIRECTOR	1.00		$0	$0	$0	Yes (X)
STEPHANIE HENRY
DIRECTOR	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$88,519	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,318	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$761,787	GovernmentGrantsAmt
All Other Contributions	$48,485	AllOtherContributionsAmt
Total Contributions	$810,272	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,196	TotalRevenueColumnAmt
Exclusion	$5,196	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$815,468	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,196	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$435,302	TotalAmt
Program Services	$435,302	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$58,159	TotalAmt
Program Services	$58,159	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$88,495	TotalAmt
Program Services	$76,991	ProgramServicesAmt
Management And General	$11,504	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$72,333	TotalAmt
Program Services	$62,906	ProgramServicesAmt
Management And General	$9,427	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$11,058	TotalAmt
Program Services	$7,354	ProgramServicesAmt
Management And General	$3,704	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$24,705	TotalAmt
Program Services	$739	ProgramServicesAmt
Management And General	$23,966	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$11,964	TotalAmt
Program Services	$7,787	ProgramServicesAmt
Management And General	$4,177	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$29,375	TotalAmt
Program Services	$18,991	ProgramServicesAmt
Management And General	$10,384	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$24,829	TotalAmt
Program Services	$24,829	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,411	TotalAmt
Program Services	$8,461	ProgramServicesAmt
Management And General	$950	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$27,562	TotalAmt
Program Services	$23,467	ProgramServicesAmt
Management And General	$4,095	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$4,231	TotalAmt
Program Services	$4,219	ProgramServicesAmt
Management And General	$12	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,719	TotalAmt
Management And General	$4,719	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,593	TotalAmt
Program Services	$1,025	ProgramServicesAmt
Management And General	$568	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONTRACTORS	$32,091	$32,091
BOARD EXPENSES	$20,271	$20,271
TELEPHONE	$6,088	$4,755	$1,333
PRINTING	$5,093	$4,740	$353

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,204	TotalAmt
Program Services	$9,291	ProgramServicesAmt
Management And General	$2,913	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$879,483	TotalAmt
Program Services	$801,378	ProgramServicesAmt
Management And General	$78,105	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$212,534	BOYAmt
EOY	$168,304	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,593	BOYAmt
EOY	$14,178	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$71,058	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$51,096	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$24,681	BOYAmt
EOY	$19,962	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$135,845	BOYAmt
EOY	$115,320	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$385,653	BOYAmt
EOY	$317,764	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$74,670	BOYAmt
EOY	$91,321	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$133,802	BOYAmt
EOY	$113,277	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$208,472	BOYAmt
EOY	$204,598	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$177,181	BOYAmt
EOY	$113,166	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$177,181	BOYAmt
EOY	$113,166	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$385,653	BOYAmt
EOY	$317,764	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$64,015	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$583,619	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$549,206	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$585,691	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$684,359	CurrentTaxYearMinus1YearAmt
Current Tax Year	$810,272	CurrentTaxYearAmt
Total	$3,213,147	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$583,619	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$549,206	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$585,691	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$684,359	CurrentTaxYearMinus1YearAmt
Current Tax Year	$810,272	CurrentTaxYearAmt
Total	$3,213,147	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$150,074	SubstantialContributorsTotAmt
Public Support Total170	$3,063,073	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,905	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$589	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,235	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,824	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,196	CurrentTaxYearAmt
Total	$10,749	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,280	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$44,121	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$41,218	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$33	CurrentTaxYearMinus1YearAmt
Total	$96,652	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$3,320,548	TotalSupportAmt
Public Support CY170	0.92250	PublicSupportCY170Pct
Public Support PY170	0.92030	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$61,430	OtherCostOrOtherBasisAmt
Depreciation	$41,468	DepreciationAmt
Book Value	$19,962	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,628	OtherCostOrOtherBasisAmt
Depreciation	$9,628	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$19,962	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
RIGHT OF USE ASSET	$113,277
SECURITY DEPOSIT	$2,043

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$115,320	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$113,277	Amt

Field	Value	IRS element (for citing)
Total Liability	$113,277	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$815,468	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$815,468	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$815,468	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$879,483	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$879,483	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$879,483	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	THE ORGANIZATION REGULARLY PURCHASES WORKS OF ART AT THE IMAGE ART SHOW WHICH IT SPONSORS. THESE WORKS OF ART MEET THE REQUIREMENTS OF A COLECTION AS DEFINED BY FASB ASC 958. IN ACCORDANCE WITH FASB ASC 958, MANAGEMENT HAS ELECTED NOT TO CAPITALIZE THESE PURCHASES. AS SUCH, THE COLLECTION IS NOT RECOGNIZED AS AN ASSET ON THE STATEMENT OF FINANCIAL POSITION. ANY PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS, IF ANY, ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM ANY DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. IT IS THE POLICY OF THE ORGNIZATION THAT THESE PROCEEDS WILL ONLY BE USED FOR THE ACQUISITION OF NEW COLLECTION ITEMS OR THE DIRECT CARE OF EXISTING COLLECTION ITEMS.
PART III, LINE 4:	THE ORGANIZATION PURCHASES AWARD WINNING ARTWORK EACH YEAR AS A PRIZE FOR REGIONAL ARTISTS AT ITS IMAGE ART SHOW. WORKS OF ART ARE ROTATED THROUGH DISPLAYS AT THE ORGANIZATION'S OFFICES, WHICH ARE OPEN TO THE PUBLIC.
PART X, LINE 2:	THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED AND CONTRIBUTIONS ARE GENERALLY DEDUCTIBLE FOR INCOME TAX PURPOSES BY CONTRIBUTORS. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. THE ORGANIZATION'S FEDERAL INFORMATIONAL INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (18 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Purpose Of GrantPurposeOfGrantTxt	IRC SectionIRCSectionDesc
FRANCONIA SCULPTURE PARK
29836 ST CROIX TRAIL	FRANCONIA	MN	55074	411843609	$62,328	$0	FMV	ART PROJECT GRANT(S)
CITY OF MORA
101 LAKE STREET	MORA	MN	55051	416005389	$12,656	$0	FMV	ART PROJECT GRANT(S)
CITY OF NORTH BRANCH
6408 ELM STREET PO BOX 910	NORTH BRANCH	MN	55056	416005421	$11,810	$0	FMV	ART PROJECT GRANT(S)
MILLE LACS COUNTY AGRICULTURAL SOCIETY
PO BOX 595	PRINCETON	MN	55371	411238021	$15,830	$0	FMV	ART PROJECT GRANT(S)
WYOMING AREA CREATIVE ARTS COMMUNITY
5521 VIKING BLVD E	WYOMING	MN	55092	464448480	$71,907	$0	FMV	ART PROJECT GRANT(S)
PINE CENTER FOR THE ARTS
505 3RD AVE SE	PINE CITY	MN	55063	262888114	$11,200	$0	FMV	ART PROJECT GRANT(S)
WALKER METHODIST LEVANDE
2011 6TH LN SE	CAMBRIDGE	MN	55008	411383932	$23,681	$0	FMV	ART PROJECT GRANT(S)
PINE COUNTY AGRICULTURAL SOCIETY
6330 580TH ST	PINE CITY	MN	55063	411787593	$15,000	$0	FMV	ART PROJECT GRANT(S)
PLAY INC ARTS
111 N DELLWOOD ST	CAMBRIDGE	MN	55008	822714974	$10,000	$0	FMV	ART PROJECT GRANT(S)
CITY OF HINCKLEY
PO BOX 366	HINCKLEY	MN	55037	416005237	$14,650	$0	FMV	ART PROJECT GRANT(S)
CITY OF ISANTI
PO BOX 428	ISANTI	MN	55040	416009098	$10,686	$0	FMV	ART PROJECT GRANT(S)
CITY OF ONAMIA
PO BOX 186	ONAMIA	MN	56359	416005437	$8,395	$0	FMV	ART PROJECT GRANT(S)
EAST CENTRAL MINNESOTA PRIDE
1030 SOUTHVIEW AVE	BRAHAM	MN	55006	300664470	$11,825	$0	FMV	ART PROJECT GRANT(S)
OLD SCHOOL ART CENTER DBA 210 GALLERY AND ART CENTER
PO BOX 535	SANDSTONE	MN	55072	463864047	$29,000	$0	FMV	ART PROJECT GRANT(S)
PINE CITY ARTS COUNCIL
225 9TH ST SW	PINE CITY	MN	55063	411471295	$21,123	$0	FMV	ART PROJECT GRANT(S)
UNEXPECTED COMPANY CHORALE
PO BOX 4	LINDSTROM	MN	55045	824841671	$19,466	$0	FMV	ART PROJECT GRANT(S)
ONE HEARTLAND INC
26001 HEINZ ROAD	WILLOW RIVER	MN	55795	391763115	$20,000	$0	FMV	ART PROJECT GRANT(S)
NORTH WOODS AND WATER OF THE ST CROIX HERITAGE AREA
PO BOX 212	TAYLORS FALLS	MN	55084	821801174	$20,000	$0	FMV	ART PROJECT(S)	501(C)(3)

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceDesc
MCKNIGHT FELLOWSHIP GRANTS	2	$18,000	ART PROJECT GRANT(S)
SCHOLARSHIPS			ART PROJECT GRANT(S)
IMAGE ART SHOW AND GALLERY EXHIBITION			ART PROJECT GRANT(S)

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	GRANTS ARE FUNDED BASED ON GRANT APPLICATIONS REVIEWED AT SCHEDULED GRANT REVIEWS BY THE BOARD OF DIRECTORS. WHEN THE GRANT IS COMPLETED THE GRANTEE MUST SUBMIT A REPORT OF THE USE OF GRANT FUNDS. THE BOARD ALSO CONDUCTS SITE VISITS OF THE GRANTEE ORGANIZATIONS AND EVENTS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO DISCLOSE AND EXCUSE THEMSELVES FROM ANY GRANT APPLICATION IN WHICH THEY HAVE A FINANCIAL INTEREST DURING EACH GRANT REVIEW SESSION.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND COMPARES THE COMPENSATION TO SIMILAR POSITIONS IN OTHER REGIONAL ARTS COUNCILS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S FORM 990 AND ORGANIZING DOCUMENTS ARE AVAILABLE UPON REQUEST.