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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>1</FSAuditedInd>
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        <CurrentTaxYearMinus3YearsAmt>1551</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3003</CurrentTaxYearMinus2YearsAmt>
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        <ContributorBusinessName>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>UPSTREAM DID NOT HAVE ANY UNRELATED BUSINESS INCOME IN 2025 AND 2024. MANAGEMENT BELIEVES UPSTREAM HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND ACCORDINGLY, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>MATT GUIDRY</BusinessNameLine1Txt>
          </BusinessName>
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        <TransactionDesc>ARTISTIC DIRECTOR &amp; SPOUSE OF EXECUTIVE DIRECTOR</TransactionDesc>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE ORGANIZATION'S 990 AND RELATED SCHEDULES AND MAKES ANY NECESSARY CHANGES. THE FINANCE COMMITTEE THEN PRESENTS THE 990 TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>UPSTREAM ARTS HAS A WRITTEN CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS AND FULL TIME EMPLOYEES SIGN A CONFICT OF INTEREST POLICY STATEMENT ANNUALLY. THESE STATEMENTS ARE REVIEWED BY THE BOARD CHAIR AND GOVERNANCE COMMITTEE. THE BOARD SECRETARY MAINTAINS RECORDS OF THESE STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>UPSTREAM ARTS HAS A POLICY WHICH MANDATES THAT THE ANNUAL SALARIES OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES ARE COMPARED TO THOSE OF SIMILARLY SIZED ORGANIZATIONS IN THE SAME GEOGRAPHIC AREA. THE GOVERNANCE COMMITTEE UNDERTAKES THIS REVIEW OF STAFF SALARIES ANNUALLY AND THEN PRESENTS ITS FINDINGS DURING A CLOSED SESSION OF A BOARD OF DIRECTORS MEETING. THE BOARD VOTES TO APPROVE OR REJECT THE RECOMMENDATIONS OF THE GOVERNANCE COMMITTEE. FINDINGS AND COMPARATIVE DATA ARE DOCUMENTED BY THE SECRETARY OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS, INCLUDING THE BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. UPSTREAM ARTS UNDERWENT AND MET ALL STANDARDS OF THE CHARITIES REVIEW COUNCIL, A PROCESS WHICH REQUIRES THAT ALL OF THE UPSTREAM ARTS' POLICIES WERE REVIEWED AND DEEMED TO MEET STANDARDS. INFORMATION ABOUT UPSTREAM ARTS' MEETING OF THESE STANDARDS CAN BE FOUND ON THE CHARITIES REVIEW COUNCIL WEBSITE, UPSTREAM ARTS' 990 IS AVAILABLE ON THE GUIDESTAR AND NEWARK FOR GOOD WEBSITES. THE STATE OF MINNESOTA ALSO KEEPS 990 ON FILE FOR PUBLIC INSPECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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  </ReturnData>
</Return>