﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-22T13:37:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>510232475</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COVER &amp; ROSSITER PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2711 CENTERVILLE ROAD SUITE 100</AddressLine1Txt>
        <CityNm>WILMINGTON</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19808</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>821214176</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DEVELOPING ARTIST COLLABORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DEVE</BusinessNameControlTxt>
      <PhoneNum>3026042351</PhoneNum>
      <USAddress>
        <AddressLine1Txt>37401 MALLOY STREET</AddressLine1Txt>
        <CityNm>REHOBOTH BEACH</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19971</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LEAH BEACH</PersonNm>
      <PersonTitleTxt>FOUNDER</PersonTitleTxt>
      <PhoneNum>3026042351</PhoneNum>
      <SignatureDt>2024-08-22</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PETER S KENNEDY CPA</PreparerPersonNm>
      <PTIN>P00571422</PTIN>
      <PhoneNum>3026566632</PhoneNum>
      <PreparationDt>2024-08-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>LEAH BEACH</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>37401 MALLOY STREET</AddressLine1Txt>
        <CityNm>REHOBOTH BEACH</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19971</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>529673</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.DEVELOPINGARTS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2017</FormationYr>
      <LegalDomicileStateCd>DE</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO TRANSFORM COMMUNITIES BY ELEVATING ARTISTS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>4</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>29</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>172143</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>293059</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>8250</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>4659</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>214041</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>150031</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>394434</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>447749</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>228702</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>150698</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>250</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>236227</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>191310</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>464929</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>342008</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-70495</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>105741</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>39628</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>133535</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>114949</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>103115</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-75321</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>30420</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO TRANSFORM COMMUNITIES BY ELEVATING ARTISTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>112322</ExpenseAmt>
      <RevenueAmt>42802</RevenueAmt>
      <Desc>OUR ARTIST WORKFORCE DEVELOPMENT PROGRAM FOCUSES ON PROFESSIONAL RESOURCES, CREATION SPACE, CONNECTION, AND INNOVATIVE PRESENTATION OPPORTUNITIES FOR OUR ARTISTS. A MAJOR INITIATIVE OF ARTIST DEVELOPMENT WAS FORMALLY THE CREATIVE CAREER SUPPORT PROGRAM (CCSP) WHICH HAS NOW BEEN REBRANDED INTO "EMERGE - CAREER TOOLS FOR THE MODERN ARTIST". UTILIZING OUR DIGITAL PLATFORM, EMERGE IS AN ON-DEMAND WORKSHOP WHICH HAS PROFESSIONAL VIDEOS AND WORKBOOKS THAT ARTISTS CAN ACCESS BOTH FREE AND PAID FOR. WE OFFER GROUP AND ONE-ON-ONE COACHING. EMERGE CONSISTS OF THREE VERTICALS WHICH COVER; 1. ARTIST MINDSET, 2. BUSINESS TOOLS FOR CREATIVES, 3. MARKETING &amp; BRANDING. WE HAVE SUCCESSFULLY LAUNCHED THE FIRST VERTICAL (ARTIST MINDSET), AND INTEND TO DEVELOP THE OTHER TWO THROUGH 2025.-WE HAVE GROWN FROM ROUGHLY 500 ARTIST MEMBERS JANUARY 2023 TO 700 BY DECEMBER 31, 2023. OTHER ASPECTS OF ARTIST DEVELOPMENT INCLUDE:-CONTINUED DEVELOPMENT OF AN ARTIST PORTAL, WHICH WILL EVOLVE INTO AN APP TO CONNECT ARTISTS WITH THEIR PEERS, POTENTIAL CLIENTS, AND DAC EVENTS AND SERVICE OFFERINGS.-LOCAL ARTIST GROUPS RUN BY OUR VISIONARY ARTIST COMMITTEE MEMBERS TO ENGAGE LOCAL ARTISTS IN ACTIVITIES AS WELL AS MONTHLY ARTIST MIXERS. -WEST SIDE CREATIVE MARKET WHICH IS OUR OPEN-AIR PUBLIC ART MARKET OFFERING A CONSISTENT SHOWCASE OPPORTUNITY FOR LOCAL ARTISTS TO SELL THEIR ARTWORK DURING THE SUMMER MONTHS TWICE A WEEK. -STUDIO AND COMMUNAL SPACES. OUR CURRENT FACILITY, "THE STUDIOS", HOUSES SIXTEEN ART STUDIOS THAT ARE ALL CURRENTLY RENTED WHICH ALSO OFFERS PRINT SERVICES TO ARTISTS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>59251</ExpenseAmt>
        <RevenueAmt>54523</RevenueAmt>
        <Desc>OUR DIY (DO-IT-YOURSELF) ART PROGRAM OFFERS HANDS-ON CREATIVE ACTIVITIES IN OUR PUBLIC ART SPACE AS WELL AS THE PUBLIC EVENTS. WE OFFER ACRYLIC POUR EXPERIENCES AS A REVENUE DRIVER FOR OUR PROGRAMMING. OUR "ARTPOTHECARY" SPACE FACILITATES THE ACRYLIC POUR EXPERIENCE IN ADDITION TO HOSTING INDEPENDENT ARTIST-LED WORKSHOPS CREATING INCOME STREAMS FOR ARTIST MEMBERS WE SERVE. WE EMPLOY OUR ARTIST MEMBERS IN THIS PROGRAM.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>417</ExpenseAmt>
        <Desc>ARTREACH IS DAC'S COMMUNITY DEVELOPMENT AND BEAUTIFICATION INITIATIVE. DAC IS FOUNDED ON THE BELIEF THAT THROUGH SKILLED VOLUNTEERING, ARTISTS CAN MAKE IMPACTFUL CHANGE. OUR CURRENT ARTREACH PROJECT IS THE WEST REHOBOTH HISTORICAL MURAL WHICH WAS COMPLETED IN SPRING 2023. MURAL ARTIST, TERRANCE VANN, IS FROM WEST REHOBOTH. WEST REHOBOTH HAS A RICH CULTURAL HISTORY THAT IS OVERSHADOWED BY A HARMFUL STIGMA ASSOCIATED WITH THE STRUGGLES OF ITS COMMUNITY MEMBERS. THROUGH THE CREATION OF AN EDUCATIONAL MURAL AND HISTORICAL MARKERS, THIS PROJECT WILL HELP REMOVE STIGMA AND CULTIVATE A BETTER UNDERSTANDING OF THE IMPORTANCE OF WEST REHOBOTH TO THE GREATER DELAWARE BEACH AREA.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>171990</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">1</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>42</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>4</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>0</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>0</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LEAH BEACH</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3021299798</PhoneNum>
        <USAddress>
          <AddressLine1Txt>37401 MALLOY STREET</AddressLine1Txt>
          <CityNm>REHOBOTH BEACH</CityNm>
          <StateAbbreviationCd>DE</StateAbbreviationCd>
          <ZIPCd>19971</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEAH BEACH</PersonNm>
        <TitleTxt>FOUNDER</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>32000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KERRY HALLETT FROM 1123</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>1663</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HEIDI LOWE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSEPH GARNER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANNA SHORT FAGAN TO 0423</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ADAM NEWMAN TO 0623</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GINA DEPAUL</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>45000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>78663</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>37032</FundraisingAmt>
      <GovernmentGrantsAmt>82285</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>173742</AllOtherContributionsAmt>
      <TotalContributionsAmt>293059</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>4659</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4659</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>4659</TotalProgramServiceRevenueAmt>
      <GrossRentsGrp>
        <RealAmt>36716</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>0</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>36716</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>36716</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>36716</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>134505</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>37032</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>77939</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>56566</TotalRevenueColumnAmt>
        <ExclusionAmt>56566</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>58508</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3985</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>54523</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>54523</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>RESOURCE SERVICES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1427</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1427</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>799</TotalRevenueColumnAmt>
        <ExclusionAmt>799</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>2226</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>447749</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>97325</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>57365</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>78663</TotalAmt>
        <ProgramServicesAmt>1663</ProgramServicesAmt>
        <ManagementAndGeneralAmt>77000</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>72035</TotalAmt>
        <ProgramServicesAmt>50056</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21979</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>1037</TotalAmt>
        <ManagementAndGeneralAmt>1037</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>5600</TotalAmt>
        <ManagementAndGeneralAmt>5600</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>10814</TotalAmt>
        <ProgramServicesAmt>925</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9889</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>13408</TotalAmt>
        <ProgramServicesAmt>2302</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11106</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>58536</TotalAmt>
        <ProgramServicesAmt>50723</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7563</ManagementAndGeneralAmt>
        <FundraisingAmt>250</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>74421</TotalAmt>
        <ProgramServicesAmt>58927</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15494</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1311</TotalAmt>
        <ManagementAndGeneralAmt>1311</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>12742</TotalAmt>
        <ManagementAndGeneralAmt>12742</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>5899</TotalAmt>
        <ProgramServicesAmt>5250</ProgramServicesAmt>
        <ManagementAndGeneralAmt>649</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4954</TotalAmt>
        <ManagementAndGeneralAmt>4954</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <TotalAmt>2421</TotalAmt>
        <ProgramServicesAmt>1977</ProgramServicesAmt>
        <ManagementAndGeneralAmt>444</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ART OUTREACH</Desc>
        <TotalAmt>167</TotalAmt>
        <ProgramServicesAmt>167</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>342008</TotalAmt>
        <ProgramServicesAmt>171990</ProgramServicesAmt>
        <ManagementAndGeneralAmt>169768</ManagementAndGeneralAmt>
        <FundraisingAmt>250</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>5089</BOYAmt>
        <EOYAmt>104895</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>41996</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>13356</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>34539</BOYAmt>
        <EOYAmt>28640</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>39628</BOYAmt>
        <EOYAmt>133535</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>20337</BOYAmt>
        <EOYAmt>23581</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>3492</BOYAmt>
        <EOYAmt>3493</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>91120</BOYAmt>
        <EOYAmt>76041</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>114949</BOYAmt>
        <EOYAmt>103115</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-75321</BOYAmt>
        <EOYAmt>30420</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-75321</BOYAmt>
        <EOYAmt>30420</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>39628</BOYAmt>
        <EOYAmt>133535</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>105741</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>33727</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>96674</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>290054</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>172143</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>293059</CurrentTaxYearAmt>
        <TotalAmt>885657</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>67536</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79646</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63167</CurrentTaxYearAmt>
        <TotalAmt>210349</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>48410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>61731</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36716</CurrentTaxYearAmt>
        <TotalAmt>146857</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>33727</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>96674</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>406000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>313520</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>392942</CurrentTaxYearAmt>
        <TotalAmt>1242863</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus2YearsAmt>1600</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1600</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus2YearsAmt>1600</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>1600</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>1241263</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>33727</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>96674</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>406000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>313520</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>392942</CurrentTaxYearAmt>
        <TotalAmt>1242863</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99870</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>41996</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>13356</DepreciationAmt>
        <BookValueAmt>28640</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>28640</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>BUSINESS LINE OF CREDIT</Desc>
        <Amt>29696</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SHANK LOAN</Desc>
        <Amt>28823</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>BANK LOAN</Desc>
        <Amt>17522</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>76041</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>CREATIVE MARKET</Event1Nm>
        <GrossReceiptsEvent1Amt>75090</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>5635</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>69455</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>33760</OtherDirectExpensesEvent1Amt>
        <Event2Nm>SIP &amp; SHOP</Event2Nm>
        <GrossReceiptsEvent2Amt>77334</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>31397</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>45937</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>35450</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>19113</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>19113</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>8729</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>171537</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>37032</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>134505</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>77939</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>77939</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>56566</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>LEAH BEACH</PersonNm>
        <RelationshipWithOrgTxt>LEAH BEACH IS THE FORMER EXEC DIRECTOR OF DEVELOPING ARTIST COLLABORATION</RelationshipWithOrgTxt>
        <LoanPurposeTxt>TO COVER CASH SHORTFALL AT THE TIME</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>5993</OriginalPrincipalAmt>
        <BalanceDueAmt>3493</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>3493</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMITTEES DO NOT HAVE VOTING AUTHORITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT VERSIONS OF THE FORM 990 ARE DISTRIBUTED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE CURRENTLY EXISTS NO LEGAL REQUIREMENT TO MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES OR AUDITED FINANCIAL STATEMENTS PUBLICLY AVAILABLE. IF ANY REQUESTS FOR THIS INFORMATION SHOULD BE RECEIVED, THEY WOULD BE EVALUATED BY THE BOARD ON A CASE BY CASE BASIS. IN GENERAL, THE BOARD BELIEVES THAT THE INFORMATION AVAILABLE ON THIS FORM (THE FORM 990) WOULD BE MORE THAN SUFFICIENT TO RESPOND TO MOST LEGITIMATE INQUIRIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>