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          <PersonNm>CHARLES CRANE</PersonNm>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>VAIOUS ART PROGRAMS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR FURNISHES FINANCIAL DATA TO THE TAX RETURN PREPARER. THE TREASURER THEN PRESENTS THE DRAFT RETURN TO THE BOARD OF DIRECTORS FOR APPROVAL AND AUTHORIZATION OF SIGNATURE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MAGIC VALLEY ARTS COUNCIL ADHERES TO A CONFLICT OF INTEREST POLICY THAT PROVIDES PROCEDURES FOR DUTY TO DISCLOSE ACTUAL, POTENTIAL, OR PRECEIVED CONFLICT; RECUSAL FROM VOTING TO AVOID CONFLICT; PROCEDURES FOR ADDRESSING A CONFLICT OF INTEREST; AND, FOR VIOLATIONS OF THE CONFLICT POLICY. THE POLICY PROVIDES A PROVISION FOR CREATING AND MAINTAINING DOCUMENTATION OF THE RECORDS OF PROCEEDINGS REGARDING CONFLICTS, AND PRECLUDES DIRECTORS FROM VOTING ON MATTERS OF PROGRAMS IN WHICH THEY MAY BE COMPENSATED. AN ANNUAL REVIEW OF THE POLICY IS CONDUCTED BY THE BOARD OF DIRECTORS WITH EACH DIRECTOR, PRINCIPAL OFFICER AND COMMITTEE MEMBER AFFIRMING RECEIPT AND UNDERSTANDING OF THE POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION POLICY ANNUALLY AND ESTABLISHES AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR IN ADVANCE OF EACH FISCAL YEAR.</ExplanationTxt>
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      <SupplementalInformationDetail>
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