<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T17:14:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201962360</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RWS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>230 COLFAX AVE STE 100</AddressLine1Txt>
        <CityNm>GRASS VALLEY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>959455174</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>680164659</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TWIN CITIES CONCERT ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TWIN</BusinessNameControlTxt>
      <PhoneNum>5302733990</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 205</AddressLine1Txt>
        <CityNm>NEVADA CITY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95959</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JULIE HARDIN</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5302733990</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JULIE</PersonFirstNm>
        <PersonLastNm>HARDIN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DOUGLAS T SUMMERS</PreparerPersonNm>
      <PTIN>P00020277</PTIN>
      <PhoneNum>5304776468</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>INCONCERT SIERRA</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>JULIE HARDIN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 205</AddressLine1Txt>
        <CityNm>NEVADA CITY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95959</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1525510</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.INCONCERTSIERRA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1968</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>INCONCERT SIERRA PRESENTS EXCEPTIONAL CLASSICAL AND CHORAL PERFORMANCES THAT INSPIRE AND ENHANCE THE CULTURAL LIFE IN NEVADA COUNTY - OFFERING A WARM AND INCLUSIVE COMMUNITY AND PROVIDING EDUCATIONAL OPPORTUNITIES FOR BOTH YOUNG PEOPLE AND ADULTS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>11</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>12</TotalEmployeeCnt>
      <TotalVolunteersCnt>100</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>893519</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>899271</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>117534</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>225231</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>197553</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>70580</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>14114</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>9</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1222720</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1195091</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>309692</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>382394</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>54554</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>276957</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>425790</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>586649</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>808184</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>636071</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>386907</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>3464178</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4494156</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>9645</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>589929</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3454533</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3904227</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>INCONCERT SIERRA PRESENTS EXCEPTIONAL CLASSICAL AND CHORAL PERFORMANCES THAT INSPIRE AND ENHANCE THE CULTURAL LIFE IN NEVADA COUNTY - OFFERING A WARM AND INCLUSIVE COMMUNITY AND PROVIDING EDUCATIONAL OPPORTUNITIES FOR BOTH YOUNG PEOPLE AND ADULTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>ADMISSION TO COMMUNITY CONCERTS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>SEASON TICKET SALES TO COMMUNITY CONCERTS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>CHORISTER DUES.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>539890</ExpenseAmt>
        <Desc>ALL OTHER PROGRAM SERVICES ASSOCIATED WITH INCONCERT SIERRA.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>539890</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>539890</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>48</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>12</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>11</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JULIE HARDIN</PersonNm>
        <PhoneNum>5302733990</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 205</AddressLine1Txt>
          <CityNm>NEVADA CITY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95959</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>BARBARA DREW</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HINDI GREENBERG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEITH PORTER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN REEDER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>6.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>899271</AllOtherContributionsAmt>
      <TotalContributionsAmt>899271</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TICKET SALES</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>101049</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>101049</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RENTAL INCOME</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>85260</TotalRevenueColumnAmt>
        <ExclusionAmt>85260</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION FEES</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>15860</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15860</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM ADVERTISEMENTS</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>12969</TotalRevenueColumnAmt>
        <ExclusionAmt>12969</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ALL OTHER PROGRAMS</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>10093</TotalRevenueColumnAmt>
        <ExclusionAmt>10093</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>225231</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>58023</TotalRevenueColumnAmt>
        <ExclusionAmt>58023</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>337653</SecuritiesAmt>
        <OtherAmt>5323</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>330419</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>7234</SecuritiesAmt>
        <OtherAmt>5323</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>12557</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7234</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>5323</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <TotalRevenueColumnAmt>9</TotalRevenueColumnAmt>
        <ExclusionAmt>9</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>9</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1195091</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>124143</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>171677</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>209769</TotalAmt>
        <ProgramServicesAmt>209769</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>144263</TotalAmt>
        <ProgramServicesAmt>57705</ProgramServicesAmt>
        <ManagementAndGeneralAmt>72132</ManagementAndGeneralAmt>
        <FundraisingAmt>14426</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>28362</TotalAmt>
        <ProgramServicesAmt>11345</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14181</ManagementAndGeneralAmt>
        <FundraisingAmt>2836</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>6702</TotalAmt>
        <ProgramServicesAmt>3686</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2882</ManagementAndGeneralAmt>
        <FundraisingAmt>134</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>105246</TotalAmt>
        <ProgramServicesAmt>82516</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6029</ManagementAndGeneralAmt>
        <FundraisingAmt>16701</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>40616</TotalAmt>
        <ProgramServicesAmt>34524</ProgramServicesAmt>
        <FundraisingAmt>6092</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>28480</TotalAmt>
        <ManagementAndGeneralAmt>24208</ManagementAndGeneralAmt>
        <FundraisingAmt>4272</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>37402</TotalAmt>
        <ManagementAndGeneralAmt>37402</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3220</TotalAmt>
        <ProgramServicesAmt>2093</ProgramServicesAmt>
        <FundraisingAmt>1127</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>28529</TotalAmt>
        <ProgramServicesAmt>28529</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>81517</TotalAmt>
        <ProgramServicesAmt>55431</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21195</ManagementAndGeneralAmt>
        <FundraisingAmt>4891</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PROPERTY TAXES</Desc>
        <TotalAmt>27746</TotalAmt>
        <ProgramServicesAmt>13873</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13873</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONCERT RELATED EXPENSES</Desc>
        <TotalAmt>13569</TotalAmt>
        <ProgramServicesAmt>13569</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VENUE RENTAL</Desc>
        <TotalAmt>13416</TotalAmt>
        <ProgramServicesAmt>13416</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <TotalAmt>9088</TotalAmt>
        <ManagementAndGeneralAmt>9088</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>30259</TotalAmt>
        <ProgramServicesAmt>13434</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12750</ManagementAndGeneralAmt>
        <FundraisingAmt>4075</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>808184</TotalAmt>
        <ProgramServicesAmt>539890</ProgramServicesAmt>
        <ManagementAndGeneralAmt>213740</ManagementAndGeneralAmt>
        <FundraisingAmt>54554</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>70542</BOYAmt>
        <EOYAmt>556422</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>706438</BOYAmt>
        <EOYAmt>434961</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <EOYAmt>7800</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>1653</BOYAmt>
        <EOYAmt>1054</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>2644199</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>108477</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>17154</BOYAmt>
        <EOYAmt>2535722</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>2596669</BOYAmt>
        <EOYAmt>886375</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>71722</BOYAmt>
        <EOYAmt>71822</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>3464178</BOYAmt>
        <EOYAmt>4494156</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>1039</BOYAmt>
        <EOYAmt>43341</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>8606</BOYAmt>
        <EOYAmt>546588</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>9645</BOYAmt>
        <EOYAmt>589929</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1190391</BOYAmt>
        <EOYAmt>3096561</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>2264142</BOYAmt>
        <EOYAmt>807666</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3454533</BOYAmt>
        <EOYAmt>3904227</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3464178</BOYAmt>
        <EOYAmt>4494156</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>386907</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>62787</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2334979</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>212679</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>500099</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>893519</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>899271</CurrentTaxYearAmt>
        <TotalAmt>4840547</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>164200</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>133112</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12183</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122333</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>116909</CurrentTaxYearAmt>
        <TotalAmt>548737</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>5593</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20243</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>325</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9315</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108322</CurrentTaxYearAmt>
        <TotalAmt>143798</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>2504772</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>366034</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>512607</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1025167</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1124502</CurrentTaxYearAmt>
        <TotalAmt>5533082</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>5533082</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>49110</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>24282</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53037</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58159</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58023</CurrentTaxYearAmt>
        <TotalAmt>242611</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>49110</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>24282</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53037</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58159</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58023</CurrentTaxYearAmt>
        <TotalAmt>242611</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>21155</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>21155</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>2575037</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>390316</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>565644</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1083326</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1182525</CurrentTaxYearAmt>
        <TotalAmt>5796848</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95450</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96120</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.04000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.03000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <OtherSecuritiesGrp>
        <Desc>OTHER SECURITIES</Desc>
        <BookValueAmt>886375</BookValueAmt>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>886375</TotalBookValueSecuritiesAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED INSURANCE CLAIM</Desc>
        <Amt>500000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED INCOME</Desc>
        <Amt>46588</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>546588</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>INCONCERT SIERRA PRESENTS EXCEPTIONAL CLASSICAL AND CHORAL PERFORMANCES THAT INSPIRE AND ENHANCE THE CULTURAL LIFE IN NEVADA COUNTY - OFFERING A WARM AND INCLUSIVE COMMUNITY AND PROVIDING EDUCATIONAL OPPORTUNITIES FOR BOTH YOUNG PEOPLE AND ADULTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OTHER PROGRAM SERVICES ASSOCIATED WITH INCONCERT SIERRA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>KEN HARDIN JULIE HARDIN ARTISTIC DIR EXEC DIRECT MARRIED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROFESSIONAL SERVICES 7,712 6,029 280 ARTIST PROFESSIONAL FEES 74,804 0 16,421 TOTAL 82,516 6,029 16,701</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
