﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2017v2.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-06-21T13:43:48-07:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204492030</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Marguerite Turlukis PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>111 W Cedar Lane Ste D</AddressLine1Txt>
        <CityNm>PAYSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85541</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300053320</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Payson Council for the Musical Arts</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PAYS</BusinessNameControlTxt>
      <PhoneNum>9284685746</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1104 S Beeline Hwy Ste A</AddressLine1Txt>
        <CityNm>PAYSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85541</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Chris Higgins</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2018-06-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Marguerite Turlukis</PreparerPersonNm>
      <PTIN>P00007004</PTIN>
      <PhoneNum>9282380053</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="2" softwareId="17005072" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>66405</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>66401</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>4</InvestmentIncomeAmt>
      <TotalRevenueAmt>66405</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>21400</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>31740</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>53140</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13265</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26449</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>39714</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>10306</BOYAmt>
        <EOYAmt>17549</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>47543</BOYAmt>
        <EOYAmt>41565</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>57849</BOYAmt>
        <EOYAmt>59114</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>31400</BOYAmt>
        <EOYAmt>19400</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26449</BOYAmt>
        <EOYAmt>39714</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Teach appreciation of music</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To teach, promote, facilitate the appreciation of classical, jazz, newage blues &amp; traditional folk music. Through concerts &amp; radio 15,000 indiv</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>53140</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>53140</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Chris Higgins</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Blaine Kimball</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <StatesWhereCopyOfReturnIsFldCd>AZ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Chris Higgins</PersonNm>
        <USAddress>
          <AddressLine1Txt>1104 S Beeline Hwy Ste A</AddressLine1Txt>
          <CityNm>PAYSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85541</ZIPCd>
        </USAddress>
        <PhoneNum>9284685746</PhoneNum>
      </BooksInCareOfDetail>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="1" softwareId="17005072">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>41195</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43128</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73533</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>66401</CurrentTaxYearAmt>
        <TotalAmt>265257</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>41195</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43128</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73533</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>66401</CurrentTaxYearAmt>
        <TotalAmt>265257</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>265257</PublicSupportTotal170Amt>
      <TotalSupportAmt>265257</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="3" softwareId="17005072">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PART II LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCUM AMORT (3112)ACCUM DEPREC (14394) AUDIO EQUIP 1318 BROADCASTING EQUIP 1650 COMPUTER 1090 GOODWILL 15500 OFFICE FURN 350 RADIO SYSTEM 21663 TRANSMISSION EQUIP 17500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PART II LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>N/P LINDA YOUNG 400 N/P STEVE BINGHAM 19000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>