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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NOT BEEN RECENTLY AUDITED BY A TAX AUTHORITY; AND ACCORDINGLY, THE INFORMATION TAX RETURNS FOR THE PAST THREE YEARS ARE OPEN TO EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THAT WOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS BASED ON THE CRITERIA SET FORTH IN ASC 740.</ExplanationTxt>
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          <CityNm>MINNEAPOLIS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55408</ZIPCd>
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        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
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        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE WHIT GALLERY</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <CityNm>ST CLOUD</CityNm>
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    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WE INTERNALLY RESTRUCTURED PROGRAMS INTO 4 KEY PROGRAM AREAS FOR MORE EFFECTIVE REPORTING AND COMMUNICATION: CONNECT, SUPPORT, ACTIVATE, NURTURE. NEW PROGRAM, ACTIVATE RURAL (PART OF THE ACTIVATE PROGRAM AREA,) BEGAN IN 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>CONNECT RURAL MUNICIPALITIES AND ARTISTS. RURAL CIVIC ARTS PARTNERSHIP IS A COHORT-BASED LEARNING LAB THAT SUPPORTS RURAL COMMUNITY LEADERS IN WORKING WITH ARTISTS TO DEVELOP CREATIVE STRATEGIES TO ADDRESS COMMUNITY CHALLENGES AND OPPORTUNITIES. DURING 2022, RURAL CIVIC ARTS PARTNERSHIP ENGAGED A COHORT OF 3 COMMUNITIES IN SOUTHWEST MINNESOTA FOR A SIX-MONTH LEARNING JOURNEY, INCLUDING IN-PERSON AND VIRTUAL WORKSHOPS, RESOURCE MATERIALS, PROJECT DESIGN SESSIONS, AND FACILITATED CONVERSATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE CEO, COO, AND BOARD OF DIRECTORS. IT IS APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>YES; BOARD SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE AGREEMENT. BOARD OF DIRECTORS APPROVES OR DENIES BOARD MEMBERS TO ACT WHEN THERE IS A CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE USES THE MOST RECENT MN COUNCIL OF NONPROFITS SALARY &amp; BENEFITS SURVEY, AS WELL AS INFORMATION FROM COMPARABLE ORGANIZATIONS AND SECTORS, AND MAKES ANNUAL RECOMMENDATIONS. THE CEOS SALARY IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY ALONGSIDE THE BUDGET.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL EMPLOYEE SALARIES ARE BASED ON COMPARABLE DATA AVAILABLE IN THE MOST RECENT MN COUNCIL OF NONPROFITS SALARY &amp; BENEFITS SURVEY, AS WELL AS INFORMATION FROM COMPARABLE ORGANIZATIONS AND SECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. A COMMUNITY GRIEVANCE POLICY IS AVAILABLE ON WEBSITE. THE ORGANIZATION PUBLISHES AN ANNUAL REPORT WITH INFORMATION ABOUT PROGRAM ACCOMPLISHMENTS AND FINANCIALS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER FEES 48,718 10,812 200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENTS 262,341</ExplanationTxt>
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  </ReturnData>
</Return>
