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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELLE CANTOR</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>79927</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>33400</GovernmentGrantsAmt>
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        <RelatedOrExemptFuncIncomeAmt>16596</RelatedOrExemptFuncIncomeAmt>
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      <NetRentalIncomeOrLossGrp>
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      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
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      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
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      <GrantsToDomesticIndividualsGrp>
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      <ForeignGrantsGrp>
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      <BenefitsToMembersGrp>
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      <CompCurrentOfcrDirectorsGrp>
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      <CompDisqualPersonsGrp>
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      <OtherSalariesAndWagesGrp>
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      <PensionPlanContributionsGrp>
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      <FeesForServicesAccountingGrp>
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      <FeesForServicesLobbyingGrp>
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      <ConferencesMeetingsGrp>
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      <InterestGrp>
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      <PaymentsToAffiliatesGrp>
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        <ManagementAndGeneralAmt>1095</ManagementAndGeneralAmt>
        <FundraisingAmt>1265</FundraisingAmt>
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        <ProgramServicesAmt>201701</ProgramServicesAmt>
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        <FundraisingAmt>122</FundraisingAmt>
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        <ProgramServicesAmt>27247</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>STUDENT SHOWCASE EXPENSES</Desc>
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        <ProgramServicesAmt>17435</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>HOSPITALITY</Desc>
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        <ProgramServicesAmt>10953</ProgramServicesAmt>
        <ManagementAndGeneralAmt>508</ManagementAndGeneralAmt>
        <FundraisingAmt>404</FundraisingAmt>
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        <ManagementAndGeneralAmt>2975</ManagementAndGeneralAmt>
        <FundraisingAmt>2269</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>48521</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <DonorRestrictionNetAssetsGrp>
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      <ReconcilationRevenueExpnssAmt>-46402</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
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        <CurrentTaxYearMinus3YearsAmt>471441</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>653484</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>714668</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>685275</CurrentTaxYearAmt>
        <TotalAmt>3950945</TotalAmt>
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      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1426077</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>471441</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>653484</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>714668</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>685275</CurrentTaxYearAmt>
        <TotalAmt>3950945</TotalAmt>
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      <SubstantialContributorsTotAmt>1805574</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>2145371</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
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        <CurrentTaxYearMinus3YearsAmt>4848</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>524</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2121</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>420</CurrentTaxYearAmt>
        <TotalAmt>11269</TotalAmt>
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      <UnrelatedBusinessNetIncm170Grp>
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      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="22015553" softwareVersionNum="2022v5.0">
      <EquipmentGrp>
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        <DepreciationAmt>38067</DepreciationAmt>
        <BookValueAmt>1109</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1109</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED WAGES</Desc>
        <Amt>32261</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>32261</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>941236</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>33439</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>23350</OtherRevenueAmt>
      <RevenueNotReportedAmt>56789</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>884447</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>884447</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>987638</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>33439</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>23350</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>56789</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>930849</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>930849</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSES $23350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSES $23350</ExplanationTxt>
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    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Community programs were revitalized this year with dance production Rhythm of the Feet. The production was a collaboration between Living Arts and House of Jit. Funded by the Joyce Foundation, Rhythm of the Feet Introduced new audiences to Detroit JIT and embrace it as a serious art form, increasing legitimacy of all street dance styles. The show displayed past, present and future sounds of rhythmic patters of Detroit JIT. At the same time it also made the connection of how Detroit JIT fits into the broader artistic spectrum of footwork styles such as tap, Chicago footwork, house, Memphis jookin, litefeet and the lindy hop. Community events endeavors to engage with fellow nonprofits and community organizations to highlight and explore culturally relevant themes, uplift Detroit artists, and be directed by community voice.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND SUBSEQUENTLY REVIEWED BY THE FINANCE COMMITTEE. THE FINANCE COMMITTEE THEN FORWARDS THE FORM 990 TO THE GOVERNING BODY FOR APPROVAL. ALL BOARD MEMBERS WILL RECEIVE A COPY OF THE FORM 990 IN THEIR EMAIL PRIOR TO THE FOLLOWING BOARD MEETING FOR REVIEW AND AN IN-PERSON VOTE AND ADOPTION PER LIVING ARTS BY-LAWS AT THE FOLLOWING BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>LIVING ARTS BY-LAWS REQUIRE OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES TO DISCLOSE CONFLICTS AS THEY ARISE. THE POLICY IS SHARED AT NEW BOARD MEMBER ORIENTATION, AS PART OF THEIR LARGER BOARD MANUAL (THAT INCLUDES FORM 990 AND THE PRIOR YEAR AUDIT).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS AND DIRECTORS ARE NOT COMPENSATED PER LIVNG ARTS BY-LAWS.THE EXECUTIVE DIRECTORS' COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE LIVING ARTS BOARD OF DIRECTORS (COMPRISED OF PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER) AND RECOMMENDED TO THE FULL BOARD FOR VOTE AND ADOPTION. THE SALARY RANGE IS INFORMED BY COMPARABILITY DATA FROM THE MICHIGAN NONPROFIT ASSOCIATION SALARY BENCHMARKING REPORT. STAFF COMPENSATION IS REVIEWED AND SET ANNUALLY BY THE EXECUTIVE DIRECTOR. THE SALARY RANGE IS INFORMED BY COMPARABILITY DATA FROM THE MICHIGAN NONPROFIT ASSOCIATION SALARY BENCHMARKING REPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>AT PRESENT TIME THE ORGANIZATION DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES (BASED ON IRS DEFINITION). SHOULD THAT CHANGE IN THE FUTURE, THE PROCESS FOR DETERMINING COMPENSATION OF LIVING ARTS' OTHER KEY EMPLOYEES, INCLUDING ARTS INSTRUCTORS, WAS INFORMED BY COMPARABILITY DATA FROM THE MICHIGAN NONPROFIT ASSOCIATION SALARY BENCHMARKING REPORT.THE PROCESS FOR DETERMINING COMPENSATION OF LIVING ARTS' DIRECTOR OF PROGRAMS, DIRECTOR OF ADMINISTRATION, PROGRAM MANAGERS AND OFFICER MANAGER INCLUDED A REVIEW AND APPROVAL BY THE INTERNAL CAPACITY COMMITTEE OF THE BOARD AND WAS INFORMED BY COMPARABILITY DATA FROM THE MICHIGAN NONPROFIT ASSOCIATION SALARY BENCHMARKING REPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>LIVING ARTS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
