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        <FundraisingAmt>1810</FundraisingAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>125570</TotalAmt>
        <ProgramServicesAmt>85622</ProgramServicesAmt>
        <ManagementAndGeneralAmt>34926</ManagementAndGeneralAmt>
        <FundraisingAmt>5022</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>8298</TotalAmt>
        <ProgramServicesAmt>6803</ProgramServicesAmt>
        <ManagementAndGeneralAmt>351</ManagementAndGeneralAmt>
        <FundraisingAmt>1144</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>16226</TotalAmt>
        <ProgramServicesAmt>15561</ProgramServicesAmt>
        <ManagementAndGeneralAmt>277</ManagementAndGeneralAmt>
        <FundraisingAmt>388</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>21346</TotalAmt>
        <ProgramServicesAmt>19094</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1272</ManagementAndGeneralAmt>
        <FundraisingAmt>980</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>84447</TotalAmt>
        <ProgramServicesAmt>79873</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4574</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>2015</TotalAmt>
        <ProgramServicesAmt>1434</ProgramServicesAmt>
        <ManagementAndGeneralAmt>51</ManagementAndGeneralAmt>
        <FundraisingAmt>530</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>4213</TotalAmt>
        <ProgramServicesAmt>647</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3529</ManagementAndGeneralAmt>
        <FundraisingAmt>37</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>19123</TotalAmt>
        <ProgramServicesAmt>16710</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1595</ManagementAndGeneralAmt>
        <FundraisingAmt>818</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Program Contract Labor</Desc>
        <TotalAmt>128364</TotalAmt>
        <ProgramServicesAmt>127600</ProgramServicesAmt>
        <ManagementAndGeneralAmt>425</ManagementAndGeneralAmt>
        <FundraisingAmt>339</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Hospitality</Desc>
        <TotalAmt>17350</TotalAmt>
        <ProgramServicesAmt>9506</ProgramServicesAmt>
        <ManagementAndGeneralAmt>334</ManagementAndGeneralAmt>
        <FundraisingAmt>7510</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Costume Expense</Desc>
        <TotalAmt>12295</TotalAmt>
        <ProgramServicesAmt>12295</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Dues and Subscriptions</Desc>
        <TotalAmt>10973</TotalAmt>
        <ProgramServicesAmt>9588</ProgramServicesAmt>
        <ManagementAndGeneralAmt>754</ManagementAndGeneralAmt>
        <FundraisingAmt>631</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>16966</TotalAmt>
        <ProgramServicesAmt>14076</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2790</ManagementAndGeneralAmt>
        <FundraisingAmt>100</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1210774</TotalAmt>
        <ProgramServicesAmt>1037936</ProgramServicesAmt>
        <ManagementAndGeneralAmt>113263</ManagementAndGeneralAmt>
        <FundraisingAmt>59575</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>34065</BOYAmt>
        <EOYAmt>494027</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>965798</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>177225</BOYAmt>
        <EOYAmt>110000</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>33140</BOYAmt>
        <EOYAmt>21405</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>261</BOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>18124</BOYAmt>
        <EOYAmt>6999</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>78537</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>62084</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1142</BOYAmt>
        <EOYAmt>16453</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>8913</BOYAmt>
        <EOYAmt>166615</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1238668</BOYAmt>
        <EOYAmt>815499</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>36339</BOYAmt>
        <EOYAmt>54755</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>53999</BOYAmt>
        <EOYAmt>172779</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>90338</BOYAmt>
        <EOYAmt>227534</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>715243</BOYAmt>
        <EOYAmt>186413</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>433087</BOYAmt>
        <EOYAmt>401552</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1148330</BOYAmt>
        <EOYAmt>587965</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1238668</BOYAmt>
        <EOYAmt>815499</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-560365</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>653484</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>714668</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>685275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>671080</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>466140</CurrentTaxYearAmt>
        <TotalAmt>3190647</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>653484</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>714668</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>685275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>671080</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>466140</CurrentTaxYearAmt>
        <TotalAmt>3190647</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>219702</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>2970945</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>524</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2121</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>420</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34274</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21853</CurrentTaxYearAmt>
        <TotalAmt>59192</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>1110</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>452</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4469</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1567</CurrentTaxYearAmt>
        <TotalAmt>7598</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>3257437</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>809618</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.91200</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.54010</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </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>78537</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>62084</DepreciationAmt>
        <BookValueAmt>16453</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>16453</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>ROU - Operating Lease</Desc>
        <BookValueAmt>166615</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>166615</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Operating Lease</Desc>
        <Amt>172779</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>172779</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>654387</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>3978</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>3978</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>650409</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>650409</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1214752</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>3978</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>3978</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1210774</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1210774</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the Form 990 is reviewed by the Executive Director and subsequently reviewed by the Finance Committee. The Finance Committee then forwards the Form 990 to the Governing Body for approval. All Board Members will receive a copy of the Form 990 in their email prior to the following board meeting for review and an in-person vote and adoption per Living Arts Bylaws at the following board meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Living Arts Bylaws requires Officers, Directors, Trustees, and Key Employees to disclose conflicts as they arise. The policy is shared at New Board Member Orientation, as part of their larger board manual (that includes Form 990 and the prior year audit).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Officers and Directors are not compensated per Living Arts Bylaws. The Executive Director's compensation is reviewed annually by the Executive Committee of the Living Arts Board of Directors (comprised of President, Vice President, Secretary, and Treasurer) and recommended to the full board for vote and adoption. The salary range is informed by the comparability data from the Michigan Nonprofit Association Salary Benchmarking Report. Staff compensation is reviewed and set annually by the Executive Director. The salary range is informed by the comparability data from the Michigan Nonprofit Association Salary Benchmarking Report.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Living Arts governing documents, Conflict of Interest Policy, and financial statements available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Outside Services: Program service expenses 78,425. Management and general expenses 34,880. Fundraising expenses 4,929. Total expenses 118,234. Equipment and Repairs: Program service expenses 7,049. Management and general expenses 12. Fundraising expenses 82. Total expenses 7,143. Fees, Licenses, and Permits: Program service expenses 148. Management and general expenses 34. Fundraising expenses 11. Total expenses 193.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>