<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-01T12:28:41-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>131655065</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LUTZ AND CARR CPAS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>551 FIFTH AVENUE SUITE 400</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10176</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>134137551</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TOPAZ ARTS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TOPA</BusinessNameControlTxt>
      <PhoneNum>7185050440</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 770150</AddressLine1Txt>
        <CityNm>WOODSIDE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>113770150</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAZ TANJUAQUIO</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>7185050440</PhoneNum>
      <SignatureDt>2024-05-01</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PAZ</PersonFirstNm>
        <PersonLastNm>TANJUAQUIO</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL WALLACE</PreparerPersonNm>
      <PTIN>P00881958</PTIN>
      <PhoneNum>2126972299</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>PAZ TANJUAQUIO</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 770150</AddressLine1Txt>
        <CityNm>WOODSIDE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>113770150</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>259923</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.TOPAZARTS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2000</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TOPAZ ARTS FOSTERS THE CREATIVE PROCESS, ENCOURAGING NEW WORKS OF DIVERSE ARTISTS AND PROVIDES PUBLIC PROGRAMS FOR CONTEMPORARY PERFORMING AND VISUAL ARTS. MAINTAINING A 2,500 SQ. FE. MULTIDISCIPLINARY ARTS CENTER IN WOODSIDE, QUEENS WHICH INCLUDES A DANCE REHEARSAL STUDIO AND GALLERY, TOPAZ ARTS PROVIDES AFFORDABLE SPACE, TECHNICAL SUPPORT, RESIDENCIES AND PRESENTATION OPPORTUNITIES, ENABLING ARTISTS TO REALIZE THEIR PROJECTS AND THE PROCESS SHARED WITH AUDIENCES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>377602</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>248678</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>4312</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>11014</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>90</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>231</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>7942</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>389946</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>259923</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>97321</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>134663</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>12095</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>52595</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>84506</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>149916</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>219169</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>240030</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>40754</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>513195</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>560107</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>871029</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>877187</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-357834</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-317080</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TOPAZ ARTS FOSTERS THE CREATIVE PROCESS, ENCOURAGING NEW WORKS OF DIVERSE ARTISTS AND PROVIDES PUBLIC PROGRAMS FOR CONTEMPORARY PERFORMING AND VISUAL ARTS. MAINTAINING A 2,500 SQ. FE. MULTIDISCIPLINARY ARTS CENTER IN WOODSIDE, QUEENS WHICH INCLUDES A DANCE REHEARSAL STUDIO AND GALLERY, TOPAZ ARTS PROVIDES AFFORDABLE SPACE, TECHNICAL SUPPORT, RESIDENCIES AND PRESENTATION OPPORTUNITIES, ENABLING ARTISTS TO REALIZE THEIR PROJECTS AND THE PROCESS SHARED WITH AUDIENCES.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>178443</ExpenseAmt>
      <RevenueAmt>11014</RevenueAmt>
      <Desc>TOPAZ ARTS: ARTIST SERVICES IS AN ONGOING PROGRAM WHICH SERVES THE NYC ARTIST COMMUNITY WITH AFFORDABLE SPACE FOR DANCE REHEARSALS, TECHNICAL SUPPORT, AND SHOWINGS - ENABLING ARTISTS TO REALIZE THEIR PROJECTS FOR PUBLIC PRESENTATIONS.TOPAZ ARTS' VISUAL ARTS PROGRAM HOSTS EXHIBITIONS FOCUSING ON NEW WORK BY PROFESSIONAL ARTISTS, FROM THE ESTABLISHED TO THE UNDER-RECOGNIZED, OUR PROGRAM ALLOWS FOR EXPERIMENTATION, VISIBILITY AND ACCESS TO DIVERSE AUDIENCES.TOPAZ ARTS PARTNERSHIPS PROGRAM IS A SERIES OF RESIDENCIES &amp; PERFORMANCES ORGANIZED IN PARTNERSHIP WITH OTHER LEADING ARTS INSTITUTIONS AND ARTISTS IN PRESENTING CONTEMPORARY WORKS AND CULTIVATING INNOVATIVE NEW WORKS IN DANCE, VISUAL ARTS, LITERARY AND COLLABORATIVE ARTS.TOPAZ ARTS PRODUCTIONS EXPLORES THE COLLABORATIONS OF FOUNDING ARTISTS IN MULTIDISCIPLINARY WORKS WITH CHOREOGRAPHY AND PERFORMANCE BY PAZ TANJUAQUIO, WITH VISUAL WORKS AND MUSIC BY TODD RICHMOND.</Desc>
      <TotalProgramServiceExpensesAmt>178443</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>PAZ TANJUAQUIO</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7185050440</PhoneNum>
        <USAddress>
          <AddressLine1Txt>55-03 39TH AVE</AddressLine1Txt>
          <CityNm>WOODSIDE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11377</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>TODD B RICHMOND</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>48333</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8662</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAZ TANJUAQUIO</PersonNm>
        <TitleTxt>VICE PRESIDENT/TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>48333</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8662</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELE C QUINN</PersonNm>
        <TitleTxt>CHAIRPERSON</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LUIS H FRANCIA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NATALIE D STANFORD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>96666</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>17324</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>172540</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>76138</AllOtherContributionsAmt>
      <TotalContributionsAmt>248678</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SPACE RENTAL</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>7614</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7614</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>HONORARIUM</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>3400</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3400</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>11014</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>231</TotalRevenueColumnAmt>
        <ExclusionAmt>231</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>259923</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11014</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>231</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>126324</TotalAmt>
        <ProgramServicesAmt>107500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9412</ManagementAndGeneralAmt>
        <FundraisingAmt>9412</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>8339</TotalAmt>
        <ProgramServicesAmt>7097</ProgramServicesAmt>
        <ManagementAndGeneralAmt>621</ManagementAndGeneralAmt>
        <FundraisingAmt>621</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>12550</TotalAmt>
        <ManagementAndGeneralAmt>12550</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>239</TotalAmt>
        <ProgramServicesAmt>239</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3929</TotalAmt>
        <ProgramServicesAmt>3343</ProgramServicesAmt>
        <ManagementAndGeneralAmt>293</ManagementAndGeneralAmt>
        <FundraisingAmt>293</FundraisingAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>6363</TotalAmt>
        <ProgramServicesAmt>6363</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>2712</TotalAmt>
        <ProgramServicesAmt>2712</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>6084</TotalAmt>
        <ProgramServicesAmt>5177</ProgramServicesAmt>
        <ManagementAndGeneralAmt>454</ManagementAndGeneralAmt>
        <FundraisingAmt>453</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>7439</TotalAmt>
        <ProgramServicesAmt>6331</ProgramServicesAmt>
        <ManagementAndGeneralAmt>554</ManagementAndGeneralAmt>
        <FundraisingAmt>554</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>16363</TotalAmt>
        <ProgramServicesAmt>15817</ProgramServicesAmt>
        <ManagementAndGeneralAmt>273</ManagementAndGeneralAmt>
        <FundraisingAmt>273</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ARTIST FEES</Desc>
        <TotalAmt>12793</TotalAmt>
        <ProgramServicesAmt>12793</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS EXPENSE</Desc>
        <TotalAmt>9752</TotalAmt>
        <ProgramServicesAmt>5543</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4097</ManagementAndGeneralAmt>
        <FundraisingAmt>112</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>3484</TotalAmt>
        <ProgramServicesAmt>2964</ProgramServicesAmt>
        <ManagementAndGeneralAmt>260</ManagementAndGeneralAmt>
        <FundraisingAmt>260</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2798</TotalAmt>
        <ProgramServicesAmt>2564</ProgramServicesAmt>
        <ManagementAndGeneralAmt>117</ManagementAndGeneralAmt>
        <FundraisingAmt>117</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>219169</TotalAmt>
        <ProgramServicesAmt>178443</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28631</ManagementAndGeneralAmt>
        <FundraisingAmt>12095</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>60316</BOYAmt>
        <EOYAmt>130223</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>187665</BOYAmt>
        <EOYAmt>218897</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>89473</BOYAmt>
        <EOYAmt>41330</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>374813</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>205306</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>175591</BOYAmt>
        <EOYAmt>169507</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>150</BOYAmt>
        <EOYAmt>150</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>513195</BOYAmt>
        <EOYAmt>560107</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>5802</BOYAmt>
        <EOYAmt>11960</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>865227</BOYAmt>
        <EOYAmt>865227</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>871029</BOYAmt>
        <EOYAmt>877187</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-456864</BOYAmt>
        <EOYAmt>-364112</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>99030</BOYAmt>
        <EOYAmt>47032</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-357834</BOYAmt>
        <EOYAmt>-317080</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>513195</BOYAmt>
        <EOYAmt>560107</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>40754</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>0</FSAuditedInd>
      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>124918</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>111768</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>116079</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>377602</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>248678</CurrentTaxYearAmt>
        <TotalAmt>979045</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>124918</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>111768</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>116079</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>377602</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>248678</CurrentTaxYearAmt>
        <TotalAmt>979045</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>85496</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>893549</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>10656</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7350</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>208</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>231</CurrentTaxYearAmt>
        <TotalAmt>18535</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>7090</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7942</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>15032</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>1012612</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>18176</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.88240</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.83800</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>60000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>60000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>243350</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>133843</DepreciationAmt>
        <BookValueAmt>109507</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>71463</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>71463</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>169507</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED SALARY COMPENSATION</Desc>
        <Amt>865227</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>865227</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TODD RICHMOND AND PAZ TANJUAQUIO HAVE A FAMILY RELATIONSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE PRESIDENT, VICE PRESIDENT/TREASURER, BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY FORMS ARE DISTRIBUTED ANNUALLY TO BOARD MEMBERS. CONFLICTS OF INTEREST ARE MONITORED AND ENFORCED DURING BOARD MEETING DISCUSSIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS RESEARCH COMPARABLE ORGANIZATIONS WITHIN THE SIMILAR INDUSTRY OF TOPAZ ARTS IN ORDER TO DETERMINE THE COMPENSATION OF ITS OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
