﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-04T11:29:06-06:00</ReturnTs>
    <TaxPeriodEndDt>2026-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873888254</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DENNIS O THIEL ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>514 S CENTRAL AVE PO BOX 604</AddressLine1Txt>
        <CityNm>PARIS</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>61944</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>352771129</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARIS CENTER OF FINE ARTS</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% STEVE BENEFIEL</InCareOfNm>
      <BusinessNameControlTxt>PARI</BusinessNameControlTxt>
      <PhoneNum>2178229285</PhoneNum>
      <USAddress>
        <AddressLine1Txt>14040 E 1200TH RD</AddressLine1Txt>
        <CityNm>PARIS</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>61944</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVE BENEFIEL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2178229285</PhoneNum>
      <SignatureDt>2026-09-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BETSY E HIGGINBOTHAM</PreparerPersonNm>
      <PTIN>P01695113</PTIN>
      <PhoneNum>2174636950</PhoneNum>
      <PreparationDt>2026-09-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://WWW.PCOFA.NET/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>177565</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>55938</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>99123</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>16251</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-197-Copy1">6253</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>11501</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-5248</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>166064</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>16503</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>105571</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1592</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>296</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>36567</OtherExpensesTotalAmt>
      <TotalExpensesAmt>160529</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5535</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>328698</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>18881</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>353114</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>330012</BOYAmt>
        <EOYAmt>353517</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>330012</BOYAmt>
        <EOYAmt>353517</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1314</BOYAmt>
        <EOYAmt>403</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>328698</BOYAmt>
        <EOYAmt>353114</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ENRICHING EDUCATING AND ENTERTAINING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LIVE FROM LAUREL CANYON IS A LIVE MUSIC AND STORYTELLING SHOW THAT CELEBRATES THE GOLDEN AGE OF AMERICAN FOLK-ROCK CREATED IN THE LOS ANGELES HILLS BETWEEN THE MID 1960S &amp; 1970S</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ROCKETMAN SHOW - ELTON JOHN TRIBUTE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE HARP TWINS - UNPRECEDENTED LEVELS AND SMASHING BOUNDARIES BETWEEN DIFFERENT GENRES OF MUSIC. THE TWINS ABILITY TO REINVENT THE HARP HAS GIVEN THEM THE OPPORTUNITY TO REPRESENT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE BENEFIEL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRY HUGHES</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN ARP</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUE ANNE CASEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE STEP</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANETTE YOUNG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL WRIGHT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL STEP</PersonNm>
        <USAddress>
          <AddressLine1Txt>11905 N 1500TH ST</AddressLine1Txt>
          <CityNm>PARIS</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>61944</ZIPCd>
        </USAddress>
        <PhoneNum>2172646817</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>14070</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19370</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22999</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>55938</CurrentTaxYearAmt>
        <TotalAmt>112377</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>14070</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19370</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22999</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>55938</CurrentTaxYearAmt>
        <TotalAmt>112377</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>112377</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>3467</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5024</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7356</CurrentTaxYearAmt>
        <TotalAmt>15952</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>128329</TotalSupportAmt>
      <PublicSupportCY170Pct>0.87570</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.86780</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountLODGING 9,591ADVERTISING MARKETING 4,138TECH FEES 5,298HOSPITALITY 3,495NEON PAY FEES 2,275ARTS PEOPLE FEES 3,186MEMBERSHIP FEES 599BANK FEES 50OFFICE SUPPLIES 200SOFTWARE AND COMPUTER EXPENSES 1,167EQUIPMENT EXPENSES 1,241CONCESSION COSTS 200MERCHANDISE EXPENSES 663MISC 4,464</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountUNREALIZED GAIN 35,348UNREALIZED LOSSES (17,354)PAYROLL EXPENSES RECORDED BY BOOK 887</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearCURRENT LIABILITIES 1,314 403</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>