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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION A, LINE 6: LINE 6 EXPLANATION - MEMBERS ARE ADMITTED UPON THE PAYMENT OF THE PRESCRIBED ANNUAL DUES AS ESTABLISHED AND ADJUSTED BY THE BOARD OF DIRECTORS. THERE IS ONLY ONE CLASS WITH VARIOUS CATEGORIES OF MEMBERSHIP FOR FUNDRAISING PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION A, LINE 7A: LINE 7A EXPLANATION - EACH MEMBER HAS ONE VOTE AT THE ANNUAL MEMBER MEETING IN APRIL OF EACH YEAR TO ELECT THE BOARD OF DIRECTORS AND ON ANY QUESTION SUBMITTED FOR A VOTE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION A, LINE 7B: LINE 7B EXPLANATION - AT THE ANNUAL MEMBERSHIP MEETING DIRECTORS ARE ELECTED BY A MAJORITY VOTE OF THE MEMBERSHIP AS NOMINATED BY THE MEMBERSHIP COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION B, LINE 11B: LINE 11B EXPLANATION - THE HEAD BOOKKEEPER AND THE TREASURER REVIEW THE FORM 990 BEFORE IT IS SIGNED AND FILED. THE TREASURER REPORTS TO THE BOARD THAT THE ANNUAL RETURN WAS REVIEWED AND FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION B, LINE 12C: ANNUAL UPDATES OF DISCLOSURE FORM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 availability to public Part VI line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION C, LINE 18: A PUBLIC DISCLOSURE COPY OF THE TAX RETURN IN WHICH DONORS ARE ANONYMOUS IS POSTED ON THE WEBSITE FOR THREE YEARS. ALL OTHER ORGANIZATIONAL DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION C, LINE 19: AVAILABLE UPON REQUEST. THE FINANCE COMMITTEE MEETS WITH THE BOARD MONTHLY TO REVIEW FINANCIAL POSITION. THE THEATER PROVIDES MEMBERS WITH A PROGRAM AND FINANCIAL STATUS AT THE ANNUAL MEMBER MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>These expenses are primarily operating expenses and the details are provided on schedule included in the tax return.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: The mission of the Arena Theater is to preserve the historic Arena Theater as a community resource for diverse entertainment, education and performing arts. The Theater is located in a remote section of Mendocino County with roughly a population of about 5000 along a 40 mile coast. The Theater employs 10 local people, has dozens of dedicated volunteers and a hard-working committed board. Arena Theater is a member organization within the smallest city in California and continues to be supported by our community and beyond. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: The Theater is located in a remote section of Mendocino County with roughly a population of about 5000 along a 40 mile coast. The Theater employs 10 local people, has dozens of dedicated volunteers and a hard-working committed board. Arena Theater is a member organization within the smallest city in California and continues to be supported by our local community and beyond.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>