﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-15T18:07:24-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205229621</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DIETRICH &amp; SAUTTER CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 447</AddressLine1Txt>
        <CityNm>ALLIANCE</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>693010447</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>363368801</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CARNEGIE ARTS CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CARN</BusinessNameControlTxt>
      <PhoneNum>3087624571</PhoneNum>
      <USAddress>
        <AddressLine1Txt>204 WEST 4TH STREET</AddressLine1Txt>
        <CityNm>ALLIANCE</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>69301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARTIE BURKE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3087624571</PhoneNum>
      <SignatureDt>2026-09-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KRISTY DIETRICH CPA</PreparerPersonNm>
      <PTIN>P00022009</PTIN>
      <PhoneNum>3087625050</PhoneNum>
      <PreparationDt>2026-09-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>MARTIE BURKE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>7308 THOMAS ROAD</AddressLine1Txt>
        <CityNm>ALLIANCE</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>69301</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>266117</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.CARNEGIEARTSCENTER.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1989</FormationYr>
      <LegalDomicileStateCd>NE</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FUNDS ARE RAISED AND EXPENDED FOR THE OPERATION OF THE ART CENTER'S EDUCATIONAL AND CULTURAL PROGRAMS AND FOR THE OPERATION OF THE HISTORIC BUILDING WHICH HOUSES THE PROGRAMS, PROJECTS, AND VISUAL ARTS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>7</TotalEmployeeCnt>
      <TotalVolunteersCnt>42</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>114540</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>79016</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>158623</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>8383</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>10223</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>19828</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>16034</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>142751</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>263896</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>78059</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>179131</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>61318</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>148129</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>139377</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>327260</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>3374</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-63364</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1215885</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1156188</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>-2122</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1545</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1218007</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1154643</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>FUNDS ARE RAISED AND EXPENDED FOR THE OPERATION OF THE ART CENTER'S EDUCATIONAL AND CULTURAL PROGRAMS AND FOR THE OPERATION OF THE HISTORIC BUILDING WHICH HOUSES THE PROGRAMS, PROJECTS, AND VISUAL ARTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>314567</ExpenseAmt>
      <Desc>THE CARNEGIE ARTS CENTER MAINTAINS A HISTORIC CARNEGIE LIBRARY BUILDING WHERE IT DISPLAYS ART, HOLDS EDUCATIONAL WORKSHOPS AND CULTURAL PROGRAMS FOR THE GENERAL PUBLIC.</Desc>
      <TotalProgramServiceExpensesAmt>314567</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc3">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc3">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc3">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>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>false</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>7</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>CAC</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3087624571</PhoneNum>
        <USAddress>
          <AddressLine1Txt>204 W 4TH ST</AddressLine1Txt>
          <CityNm>ALLIANCE</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>69301</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTA BLUMANTHAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTIE BURKE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTY DIETRICH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RAHNE GIRARD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURIE KIELWITZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE MIDDLESTADT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FLOR SHERIDAN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>16051</MembershipDuesAmt>
      <GovernmentGrantsAmt>15382</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>47583</AllOtherContributionsAmt>
      <TotalContributionsAmt>79016</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CREATIVE DISTRICT</Desc>
        <TotalRevenueColumnAmt>158623</TotalRevenueColumnAmt>
        <ExclusionAmt>158623</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>158623</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>10223</TotalRevenueColumnAmt>
        <ExclusionAmt>10223</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>18255</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>2221</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>16034</TotalRevenueColumnAmt>
        <ExclusionAmt>16034</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>263896</TotalRevenueColumnAmt>
        <ExclusionAmt>184880</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>166900</TotalAmt>
        <ProgramServicesAmt>158410</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8490</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>12231</TotalAmt>
        <ProgramServicesAmt>11620</ProgramServicesAmt>
        <ManagementAndGeneralAmt>611</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <AdvertisingGrp>
        <TotalAmt>3468</TotalAmt>
        <ProgramServicesAmt>3468</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3741</TotalAmt>
        <ProgramServicesAmt>3366</ProgramServicesAmt>
        <ManagementAndGeneralAmt>375</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>5160</TotalAmt>
        <ProgramServicesAmt>4644</ProgramServicesAmt>
        <ManagementAndGeneralAmt>516</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>3500</TotalAmt>
        <ProgramServicesAmt>3150</ProgramServicesAmt>
        <ManagementAndGeneralAmt>350</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>10725</TotalAmt>
        <ProgramServicesAmt>9652</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1073</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>COGS</Desc>
        <TotalAmt>78833</TotalAmt>
        <ProgramServicesAmt>78833</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WORKSHOP EXPENSE</Desc>
        <TotalAmt>24129</TotalAmt>
        <ProgramServicesAmt>24129</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>5996</TotalAmt>
        <ProgramServicesAmt>5396</ProgramServicesAmt>
        <ManagementAndGeneralAmt>600</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <TotalAmt>3531</TotalAmt>
        <ProgramServicesAmt>3178</ProgramServicesAmt>
        <ManagementAndGeneralAmt>353</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>9046</TotalAmt>
        <ProgramServicesAmt>8721</ProgramServicesAmt>
        <ManagementAndGeneralAmt>325</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>327260</TotalAmt>
        <ProgramServicesAmt>314567</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12693</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>56004</BOYAmt>
        <EOYAmt>67480</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>66796</BOYAmt>
        <EOYAmt>28083</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>490836</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>163850</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>330486</BOYAmt>
        <EOYAmt>326986</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>762599</BOYAmt>
        <EOYAmt>733639</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>1215885</BOYAmt>
        <EOYAmt>1156188</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>-2122</BOYAmt>
        <EOYAmt>1545</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>-2122</BOYAmt>
        <EOYAmt>1545</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1218007</BOYAmt>
        <EOYAmt>1154643</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1218007</BOYAmt>
        <EOYAmt>1154643</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1215885</BOYAmt>
        <EOYAmt>1156188</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-63364</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>75568</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>83073</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79296</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114540</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79016</CurrentTaxYearAmt>
        <TotalAmt>431493</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>7</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1489</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>1496</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>75575</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84562</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79296</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114540</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>79016</CurrentTaxYearAmt>
        <TotalAmt>432989</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>432989</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>10983</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13098</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24755</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8383</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10223</CurrentTaxYearAmt>
        <TotalAmt>67442</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>10983</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13098</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24755</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8383</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10223</CurrentTaxYearAmt>
        <TotalAmt>67442</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>7783</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14008</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7597</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18828</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6704</CurrentTaxYearAmt>
        <TotalAmt>54920</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>94341</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>111668</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>111648</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141751</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95943</CurrentTaxYearAmt>
        <TotalAmt>555351</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.77970</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.76650</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.12000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.13000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>762599</BeginningYearBalanceAmt>
        <ContributionsAmt>6450</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>20696</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>56379</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>733639</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>765904</BeginningYearBalanceAmt>
        <ContributionsAmt>15000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>20029</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>38334</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>762599</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>782760</BeginningYearBalanceAmt>
        <ContributionsAmt>7200</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>23861</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>47917</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>765904</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>787154</BeginningYearBalanceAmt>
        <ContributionsAmt>16675</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>32955</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>15000</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>38622</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>782760</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>791471</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>40983</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>25300</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>20000</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>787154</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.86000</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.14000</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>490836</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>163850</DepreciationAmt>
        <BookValueAmt>326986</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>326986</TotalBookValueLandBuildingsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CARNEGIE ARTS CENTER ENDOWMENT FUND WAS ESTABLISHED TO COLLECT DONATIONS WHICH THE BOARD RESTRICTS FOR INVESTMENT INTO FUNDS MANAGED BY A THIRD PARTY BROKERAGE FIRM. THE INCOME FROM THE INVESTMENTS IS TRANSFERRED TO THE OPERATING ACCOUNT AS NEEDED. A PORTION OF THE ENDOWMENT FUND (100,000) IS PERMANENTLY RESTRICTED BY THE DONOR. THE INCOME FROM THIS GIFT CAN ONLY BE SPENT ON PERMANENT ART WORKS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>WINTER GALA/END</Event1Nm>
        <GrossReceiptsEvent1Amt>12302</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>12302</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>708</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>12302</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>12302</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>708</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>708</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11594</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS SERVE ON THE BOARD OF DIRECTORS, HANG EXHIBITS, SERVE AS DOCENTS IN THE ART GALLERY, ASSIST WITH CHILDREN AND ADULT ART CLASSES AND SERVE AS LIASONS IN THE COMMUNITY WHERE THE ART CENTER IS LOCATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT BOARD OF DIRECTORS AT ANNUAL MEETING EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION IS IN A VERY SMALL COMMUNITY (POPULATION APPROXIMATELY 10,000 ). BOARD MEMBERS KNOW EACH OTHER PERSONALLY OUTSIDE OF BOARD ACTIVITIES A ND KNOW OF CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>GALLERY DIRECTOR IS HIRED BY THE BOARD OF DIRECTORS. BOARD SETS SALARY, H OURS AND BENEFITS. THIS DIRECTOR POSITION IS REVIEWED ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND DIRECTORS OF THE CARNEGIE ARTS CENTER, INC. ARE 100% VOLUNTEE R AND RECEIVE NO COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>