﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-23T11:52:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>934098301</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CARL P EINSTEIN CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>24100 CHAGRIN BLVD STE 450</AddressLine1Txt>
        <CityNm>BEACHWOOD</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>441225535</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341935710</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BERNICE AND DAVID E DAVIS ART FDN</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O CARL P EINSTEIN CPA LLC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BERN</BusinessNameControlTxt>
      <PhoneNum>2162929155</PhoneNum>
      <USAddress>
        <AddressLine1Txt>24100 CHAGRIN BOULEVARD STE 450</AddressLine1Txt>
        <CityNm>BEACHWOOD</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44122</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CARL P EINSTEIN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2162929155</PhoneNum>
      <SignatureDt>2025-07-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CARL P EINSTEIN CPA</PreparerPersonNm>
      <PTIN>P00089028</PTIN>
      <PhoneNum>2164694762</PhoneNum>
      <PreparationDt>2025-07-23</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <AmendedReturnInd>X</AmendedReturnInd>
      <PrincipalOfficerNm>CARL P EINSTEIN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>24100 CHAGRIN BLVD SUITE 450</AddressLine1Txt>
        <CityNm>BEACHWOOD</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44122</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>82948</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2000</FormationYr>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>MAINTAIN AN ARTS CAMPUS AND SUPPORT CONSERVATION, EXHIBITION AND EDUCATIONAL ACTIVITIES RELATING TO SCULPTURE; SUPPORT THE PRESERVATION OF REGIONAL ART; PROVIDE EDUCATIONAL OPPORTUNITIES FOCUSING ON THE VISUAL ARTS, PRIMARILY SCULPTURE, TO SCHOOLS; SUPPORT THE MAINTENANCE OF OUTDOOR REGIONAL SCULPTURE WORK.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>47965</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>46965</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>34315</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>33943</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>34867</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-121776</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1040</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-16451</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>47965</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>-69045</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>82948</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>40680</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>26180</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>12500</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>132718</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>89742</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>173398</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>128422</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-242443</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-45474</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1649218</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1600335</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>3402</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1645816</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1600335</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>MAINTAIN AN ARTS CAMPUS AND SUPPORT CONSERVATION, EXHIBITION AND EDUCATIONAL ACTIVITIES RELATING TO SCULPTURE; SUPPORT THE PRESERVATION OF REGIONAL ART; PROVIDE EDUCATIONAL OPPORTUNITIES FOCUSING ON THE VISUAL ARTS, PRIMARILY SCULPTURE, TO SCHOOLS; SUPPORT THE MAINTENANCE OF OUTDOOR REGIONAL SCULPTURE WORK.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>26180</ExpenseAmt>
      <GrantAmt>26180</GrantAmt>
      <Desc>SUPPORTED CONSERVATION, EXHIBITION, AND EDUCATIONAL ACTIVITIES RELATING TO SCULPTURE AS WELL AS MAINTAIN AN ARTS CAMPUS TO THOSE ENDS.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>82286</ExpenseAmt>
        <Desc>SUPPORTED CONSERVATION, EXHIBITION, AND EDUCATIOAL ACTIVITIES RELATING TO SCULPTURE AS WELL AS MAINTAIN AN ARTS CAMPUS TO THOSE ENDS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>82286</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>108466</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">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 referenceDocumentId="RetDoc4">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc4">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>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</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>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CARL P EINSTEIN</PersonNm>
        <PhoneNum>2162929155</PhoneNum>
        <USAddress>
          <AddressLine1Txt>24100 CHAGRIN BLVD SUITE 450</AddressLine1Txt>
          <CityNm>BEACHWOOD</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44122</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARL P EINSTEIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>12500</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BERNICE DAVIS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JED DAVIS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LORI DAVIS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES SNYDER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LILY SNYDER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TINA DAVIS SNYDER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotReportableCompRltdOrgAmt>12500</TotReportableCompRltdOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>33943</AllOtherContributionsAmt>
      <TotalContributionsAmt>33943</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1040</TotalRevenueColumnAmt>
        <ExclusionAmt>1040</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>KALCOR COATINGS, INC.</Desc>
        <BusinessCd>310000</BusinessCd>
        <TotalRevenueColumnAmt>47965</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>47965</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>47965</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>82948</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>47965</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>1040</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>26180</TotalAmt>
        <ProgramServicesAmt>26180</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>12500</TotalAmt>
        <ProgramServicesAmt>6250</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6250</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>31374</TotalAmt>
        <ProgramServicesAmt>31374</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>INSURANCE</Desc>
        <TotalAmt>11887</TotalAmt>
        <ProgramServicesAmt>11887</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>11882</TotalAmt>
        <ProgramServicesAmt>11882</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TAXES - FORM 990-T</Desc>
        <TotalAmt>9248</TotalAmt>
        <ManagementAndGeneralAmt>9248</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>8950</TotalAmt>
        <ProgramServicesAmt>8950</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>16401</TotalAmt>
        <ProgramServicesAmt>11943</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4458</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>128422</TotalAmt>
        <ProgramServicesAmt>108466</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19956</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>305616</BOYAmt>
        <EOYAmt>39372</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>137102</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>1375203</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>432561</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>903870</BOYAmt>
        <EOYAmt>942642</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>409592</BOYAmt>
        <EOYAmt>454469</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>30140</BOYAmt>
        <EOYAmt>26750</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1649218</BOYAmt>
        <EOYAmt>1600335</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>3402</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>3402</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1645816</BOYAmt>
        <EOYAmt>1600335</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1645816</BOYAmt>
        <EOYAmt>1600335</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1649218</BOYAmt>
        <EOYAmt>1600335</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-45474</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-7</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>35600</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27108</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37430</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34315</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33943</CurrentTaxYearAmt>
        <TotalAmt>168396</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>35600</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27108</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37430</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34315</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33943</CurrentTaxYearAmt>
        <TotalAmt>168396</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>168396</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>1040</CurrentTaxYearAmt>
        <TotalAmt>1040</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>39128</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28421</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80048</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>46965</CurrentTaxYearAmt>
        <TotalAmt>194562</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>363998</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>86643</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.46260</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.44180</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>112500</OtherCostOrOtherBasisAmt>
        <BookValueAmt>112500</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1261627</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>431485</DepreciationAmt>
        <BookValueAmt>830142</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1076</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1076</DepreciationAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>942642</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>KALCOR COATINGS, INC</Desc>
        <BookValueAmt>454469</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>454469</TotalBookValueSecuritiesAmt>
      <TotalRevEtcAuditedFinclStmtAmt>82948</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>82948</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>82948</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>128422</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>128422</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>128422</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE SCULPTURE CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>12210 EUCLID AVENUE</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44106</ZIPCd>
        </USAddress>
        <RecipientEIN>346916444</RecipientEIN>
        <CashGrantAmt>6580</CashGrantAmt>
        <PurposeOfGrantTxt>PROMOTE EDUCATION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ARTISTS ARCHIVES OF THE WESTERN RES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1834 E 123RD STREET</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44106</ZIPCd>
        </USAddress>
        <RecipientEIN>341837357</RecipientEIN>
        <CashGrantAmt>19600</CashGrantAmt>
        <PurposeOfGrantTxt>PRESERVE ARTWORK</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>AMENDING RETURN 990-T TO FILE FORM 6765 AND CORRECT FORM 3800 TO PROPERLY REPORT THE 2023 CREDIT FOR INCREASING RESEARCH ACTIVITIES PURSUANT TO IRS LTR 4399C(REFERENCE 0437989201). PURSUANT TO THAT LTR 4399C, THE CREDIT AMOUNT OF 3,934 IS NOW SHOWN ON FORM 990-T, PART III, LINE 6C INSTEAD OF ON LINE 6G. AMENDING FORM 990, PART XI, LINE 8 TO REFLECT A 7 PRIOR PERIOD ADJUSTMENT IN ORDER TO PROPERLY RECONCILE RETAINED EARNINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>MAINTAIN AN ARTS CAMPUS AND SUPPORT CONSERVATION, EXHIBITION AND EDUCATIONAL ACTIVITIES RELATING TO SCULPTURE; SUPPORT THE PRESERVATION OF REGIONAL ART; PROVIDE EDUCATIONAL OPPORTUNITIES FOCUSING ON THE VISUAL ARTS, PRIMARILY SCULPTURE, TO SCHOOLS; SUPPORT THE MAINTENANCE OF OUTDOOR REGIONAL SCULPTURE WORK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORTED CONSERVATION, EXHIBITION, AND EDUCATIOAL ACTIVITIES RELATING TO SCULPTURE AS WELL AS MAINTAIN AN ARTS CAMPUS TO THOSE ENDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BERNICE DAVIS LILY SNYDER TINA DAVIS SNYDER JED DAVIS LORI DAVIS JAMES SNYDER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>COPY OF FORM 990 WAS TRANSMITTED TO THE ORGANIZATION'S BOARD OF DIRECTORS IN ELECTRONIC FORM TO REVIEW AND DISCUSS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>CLEANING AND RUBBISH 6,334 0 0 REAL ESTATE TAXES 3,930 0 0 PROFESSIONAL FEES 0 3,490 0 SECURITY SYSTEM 972 0 0 PHONE 707 0 0 KALCOR COATINGS N/D EXP 0 517 0 OFFICE EXPENSES 0 251 0 REGULATORY FEES 0 200 0 TOTAL 11,943 4,458 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>