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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
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      <TotalRevenuePerForm990Amt>479260</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>572490</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>572490</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc3">
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          <BusinessNameLine1Txt>BEMIDJI SYMPHONY ORCHESTRA</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <AddressLine1Txt>PO BOX 3136</AddressLine1Txt>
          <CityNm>BEMIDJI</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56601</ZIPCd>
        </USAddress>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEMETH ART CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>301 COURT AVE</AddressLine1Txt>
          <CityNm>PARK RAPIDS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56470</ZIPCd>
        </USAddress>
        <RecipientEIN>411301255</RecipientEIN>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
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        </RecipientBusinessName>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CLEAR WATERS LIFE CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>256 2ND AVE SW</AddressLine1Txt>
          <CityNm>CLEARBROOK</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56634</ZIPCd>
        </USAddress>
        <RecipientEIN>770643868</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HEADWATERS SCHOOL OF MUSIC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <CityNm>BEMIDJI</CityNm>
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        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MASK &amp; ROSE WOMEN'S THEATER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56667</ZIPCd>
        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
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        </RecipientBusinessName>
        <USAddress>
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          <CityNm>PARK RAPIDS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56470</ZIPCd>
        </USAddress>
        <RecipientEIN>450464803</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BEMIDJI STATE UNIVERSITY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1500 BIRCHMONT DR NW</AddressLine1Txt>
          <CityNm>BEMIDJI</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56601</ZIPCd>
        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
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        </RecipientBusinessName>
        <USAddress>
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          <CityNm>PARK RAPIDS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56470</ZIPCd>
        </USAddress>
        <RecipientEIN>452181580</RecipientEIN>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BAGLEY AREA ARTS COLLABORATIVE</BusinessNameLine1Txt>
        </RecipientBusinessName>
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      <RecipientTable>
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        </RecipientBusinessName>
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        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
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        </RecipientBusinessName>
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      <RecipientTable>
        <RecipientBusinessName>
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        </USAddress>
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      <RecipientTable>
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      <RecipientTable>
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        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
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        </RecipientBusinessName>
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        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NORTHER ARTIST ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <CityNm>BEMIDJI</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56601</ZIPCd>
        </USAddress>
        <RecipientEIN>810560464</RecipientEIN>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PEACEMAKER RESOURCES</BusinessNameLine1Txt>
        </RecipientBusinessName>
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        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RED LAKE MIDDLE SCHOOL</BusinessNameLine1Txt>
        </RecipientBusinessName>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
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        <CashGrantAmt>50692</CashGrantAmt>
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    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 BEFORE SUBMISSION TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE MADE AVAILABLE UPON REASONABLE REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
