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        <ExplanationTxt>The Articles of Incorporation were updated during 2023 as follows: Article II Purposes. Changes made to A. and C. Article V Board of Directors. Changes made to 5.04 Qualifications; 5.07 Meetings; and 5.09 Quorum Article VI changes made to 6.01 Officers; 6.03 chair; added 6.04 ViceCchair; edited language throughout to reference Chair as a title.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Pearl Arts Executive Director will review the return in its entirety. The Board will also review a draft of the return.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board Chairman and Executive Director discuss potential conflicts, after which one of the two approaches the person in question for a discussion. If the person in question is the Board of Chairman, the Executive Director will discuss with another officer, then the officer will discuss with the Board Chairman. There has yet to be any issues.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Compensation is reviewed and approved by the members of the Board based upon their industry knowledge and market compensation.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Form 990 is being amended to reclassify as unusual gifts donations for capital improvements made in 2023.Form 990 is being amended to disclose fees to independent contractors in excess of $100,000 in Part VII, Section B, line 1.</ExplanationTxt>
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