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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
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    </IRS990ScheduleB>
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        <Desc>GRANTS PAYABLE</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>CURRENT MATURITIES OF LEASE OBLIGATI</Desc>
        <Amt>851</Amt>
      </OtherLiabilitiesOrgGrp>
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      <TotalRevenuePerForm990Amt>699381</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>653249</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>653249</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEMETH ART CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <AddressLine1Txt>301 COURT AVE</AddressLine1Txt>
          <CityNm>PARK RAPIDS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56470</ZIPCd>
        </USAddress>
        <RecipientEIN>411301255</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BEMIDJI COMMUNTY ARTS THEATER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>316 BELTRAMI AVE NW</AddressLine1Txt>
          <CityNm>BEMIDJI</CityNm>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HEADWATERS SCHOOL OF MUSIC</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <CityNm>BEMIDJI</CityNm>
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          <ZIPCd>56601</ZIPCd>
        </USAddress>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MASK &amp; ROSE WOMEN'S THEATER</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <AddressLine1Txt>24011 HIGHWAY 89 NW</AddressLine1Txt>
          <CityNm>PUPOSKY</CityNm>
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          <ZIPCd>56667</ZIPCd>
        </USAddress>
        <RecipientEIN>208499816</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NORTHER LIGHT OPERA COMPANY</BusinessNameLine1Txt>
        </RecipientBusinessName>
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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>
        <RecipientEIN>411687554</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ARMORY AND ARTS EVENTS CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>203 PARK AVE S</AddressLine1Txt>
          <CityNm>PARK RAPIDS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56470</ZIPCd>
        </USAddress>
        <RecipientEIN>452181580</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BAGLEY AREA ARTS COLLABORATIVE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>366227 225TH AVE</AddressLine1Txt>
          <CityNm>BAGLEY</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56621</ZIPCd>
        </USAddress>
        <RecipientEIN>832651879</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF BEMIDJI</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>317 4TH ST NW</AddressLine1Txt>
          <CityNm>BEMIDJI</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56601</ZIPCd>
        </USAddress>
        <RecipientEIN>416004972</RecipientEIN>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HEARTLAND ARTS</BusinessNameLine1Txt>
        </RecipientBusinessName>
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        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HUBBARD COUNTY DAC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <ZIPCd>56470</ZIPCd>
        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
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      <RecipientTable>
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      <RecipientTable>
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      </RecipientTable>
      <RecipientTable>
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          <BusinessNameLine1Txt>BEMIDJI COMMUNITY ARTS COUNCIL INC</BusinessNameLine1Txt>
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          <ZIPCd>56601</ZIPCd>
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        <RecipientEIN>411287739</RecipientEIN>
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        <PurposeOfGrantTxt>ARTS GRANT</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
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        </RecipientBusinessName>
        <USAddress>
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        </USAddress>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>IMAGINE RECOVERY RETREAT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <ZIPCd>56633</ZIPCd>
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      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CLEARBROOK-LEONARD SENIOR CENTER</BusinessNameLine1Txt>
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      <RecipientTable>
        <RecipientBusinessName>
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    <IRS990ScheduleO documentId="RetDoc5">
      <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>