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      <FactsAndCircumstancesTestTxt>Schedule A, Part II, Section C, Line 17A:Mankato Area Arts Council (The Carnegie Art Center) fails to meet the public support test for the year ended June 30, 2023. However, based on the following facts and circumstances, the organization should continue to be recognized as a publicly supported organization under Internal Revenue Code Section 509(a)(1).Ten-Percent of Support:The total amount of public support for the organization during the above-mentioned period is 11.17%. Therefore, the total public support is greater than the required 10%.Attraction of Public Support:Since the hiring of its executive director, Charlie Leftridge, in January 2023, the Carnegie Art Center has seen substantial growth in both its membership and programming participation. Programs have expanded to include monthly arts education experiences for youth and adults, monthly live performance art pieces, and broader participation in community outreach opportunities (e.g., area art crawl location, booths at community arts and cultural events, and increased visibility via print, radio, and television). The expansion of programming is in direct response to feedback gathered at all touch points. Through the first six months of piloting in calendar year 2023, the Carnegie Art Center actively gathered surveyed and anecdotal feedback to ensure an alignment with services and community needs. As a result, art classes, gallery openings, and live performance audience participation has continually increased. Memberships and donations from the current fiscal year will demonstrate broader support from more individuals than years past and the organization will continue to implement these strategies to help broaden its public support. Sources of Support:The Carnegie Art Center historically received support from one major family trust. The organization also receives support from their programmatic activities. However, because of the size of the Trust's donation in the fiscal year ended June 30, 2022, the organization's public support test was materially affected. The Carnegie Art Center solicits sponsorships and partnerships from area businesses and individuals. The sponsorships help offset costs to gallery openings and event supplies and oversight. Further, the executive director is an active and successful grant writer, something that had been lacking prior to his hiring. As of March 19, 2024, Charlie Leftridge has written two successful Prairie Lakes Regional Arts Council grants, totaling $16,000; a Minnesota State Arts Board Arts Experience grant, totaling $35,000; a Carl &amp; Verna Schmidt Family Foundation grant, totaling $5,000; a City of Mankato Community Program grant, totaling $2,500. Additional funding opportunities are actively being explored. Representative Governing Body:At present, the Carnegie Art Center has a robust and active board of directors, which reflects the community the organization serves. This board has worked diligently to update its Articles of Incorporation, Bylaws, and Mission Statement across the past year, and they are currently having conversations about a DEI statement and Finance policy. Members of board come from many sectors across the community, representing several ethnicities, ages groups, and professions. Based on the above facts and circumstances, the Carnegie Art Center should continue to be considered as publicly supported under Internal Revenue Code Section 509(a)(1).</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>The organization bylaws were amended in May of 2023 to clarify language, update organization mission statement, change the number of directors and term limits, define committees, include conflict of interest policy and restate the requirements for an audit or review of the financial statements.</ExplanationTxt>
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        <ExplanationTxt>Any organization or individual interested in or associated with artistic activities in Mankato, MN and its surrounding areas shall be eligible for membership. Applications for membership must be approved by the Council Board of Directors.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Treasurer of the Organization will be reviewing and approving the Form 990 prior to filing. The Form 990 will be provided to the board after filing.</ExplanationTxt>
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        <ExplanationTxt>The organization makes its governing documents available upon request.</ExplanationTxt>
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