﻿<?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="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-13T10:57:02-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>450250958</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Eide Bailly LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>800 Nicollet Mall Ste 1300</AddressLine1Txt>
        <CityNm>Minneapolis</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>554027033</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411353363</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Mankato Area Arts Council</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MANK</BusinessNameControlTxt>
      <PhoneNum>5076252730</PhoneNum>
      <USAddress>
        <AddressLine1Txt>120 S Broad St</AddressLine1Txt>
        <CityNm>Mankato</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56001</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Charlie Leftridge</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>5076252730</PhoneNum>
      <SignatureDt>2026-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Deb Nelson CPA</PreparerPersonNm>
      <PTIN>P01264758</PTIN>
      <PhoneNum>6122536500</PhoneNum>
      <PreparationDt>2026-05-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>The Carnegie Art Center</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>Shannon Sinning</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>120 S Broad St</AddressLine1Txt>
        <CityNm>Mankato</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56001</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>126191</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1979</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To nurture the visual arts in the Southern Minnesota area.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>30</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>133908</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>39230</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>26329</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>15384</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>12613</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>12494</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>5529</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>17792</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>178379</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>84900</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>1800</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>400</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>66922</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>84438</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>96574</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>183633</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>165296</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>268471</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>13083</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-183571</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1272471</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1090277</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>498</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1875</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1271973</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1088402</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>The mission of the Mankato Area Arts Council, DBA Carnegie Art Center, is to be a vibrant community destination that inspires, nurtures, and expands artistic, cultural, and educational experiences.</MissionDesc>
      <SignificantNewProgramSrvcInd>1</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>211931</ExpenseAmt>
      <GrantAmt>400</GrantAmt>
      <RevenueAmt>3414</RevenueAmt>
      <Desc>The organization provides a production of rotating, visual art exhibits featuring approximately 500 pieces of art by over 160 Southern Minnesota artists for the benefit of nearly 2,500 audience participants per year.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>1751</ExpenseAmt>
        <RevenueAmt>1200</RevenueAmt>
        <Desc>The organization offer arts education experiences for participants of all ages.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <RevenueAmt>10770</RevenueAmt>
        <Desc>The organization provides affordable art studio spaces for local practicing artists.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>2833</ExpenseAmt>
        <RevenueAmt>13583</RevenueAmt>
        <Desc>Maintain a gift shop for area artists to sell fine arts and quality craft work on consignment.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>2833</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcRevenueAmt>13583</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>216515</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>0</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>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Charlie Leftbridge</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5076252730</PhoneNum>
        <USAddress>
          <AddressLine1Txt>120 S Broad St</AddressLine1Txt>
          <CityNm>Mankato</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56001</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Shannon Sinning</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>6.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Heather Clark-Esser</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>6.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Christopher Austin</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>6.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Robin Wingo</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Mohamed Alsadig</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Robin Becker</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jessica Blais</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jae Carpenter</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Bradley Coulter</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Brenda Flannery</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>David Ryan</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Criag Groe</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Charles Leftridge</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>62654</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>62654</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>5072</MembershipDuesAmt>
      <AllOtherContributionsAmt>34158</AllOtherContributionsAmt>
      <TotalContributionsAmt>39230</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Studio Rental</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>10770</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10770</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Gallery Entry</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>3414</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3414</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Art Education Income</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>1200</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1200</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>15384</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>12494</TotalRevenueColumnAmt>
        <ExclusionAmt>12494</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>12264</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>8055</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>4209</TotalRevenueColumnAmt>
        <ExclusionAmt>4209</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>46819</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>33236</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>13583</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>13583</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>84900</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>28967</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>16703</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>400</TotalAmt>
        <ProgramServicesAmt>400</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>64039</TotalAmt>
        <ProgramServicesAmt>48029</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16010</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>13147</TotalAmt>
        <ProgramServicesAmt>13147</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>391</TotalAmt>
        <ProgramServicesAmt>293</ProgramServicesAmt>
        <ManagementAndGeneralAmt>98</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>6861</TotalAmt>
        <ProgramServicesAmt>5438</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1423</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2940</TotalAmt>
        <ManagementAndGeneralAmt>2940</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>5961</TotalAmt>
        <ManagementAndGeneralAmt>5961</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>8242</TotalAmt>
        <ProgramServicesAmt>4121</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4121</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>13448</TotalAmt>
        <ProgramServicesAmt>6724</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6724</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>3262</TotalAmt>
        <ProgramServicesAmt>1631</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1631</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>40716</TotalAmt>
        <ProgramServicesAmt>34609</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6107</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>12047</TotalAmt>
        <ProgramServicesAmt>10240</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1807</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>9493</TotalAmt>
        <ProgramServicesAmt>4747</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4746</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MSERP Expenses</Desc>
        <TotalAmt>73464</TotalAmt>
        <ProgramServicesAmt>73464</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Artists Payments</Desc>
        <TotalAmt>8700</TotalAmt>
        <ProgramServicesAmt>8700</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Gallery Expenses</Desc>
        <TotalAmt>2833</TotalAmt>
        <ProgramServicesAmt>2833</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Education Program</Desc>
        <TotalAmt>1751</TotalAmt>
        <ProgramServicesAmt>1751</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>776</TotalAmt>
        <ProgramServicesAmt>388</ProgramServicesAmt>
        <ManagementAndGeneralAmt>388</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>268471</TotalAmt>
        <ProgramServicesAmt>216515</ProgramServicesAmt>
        <ManagementAndGeneralAmt>51956</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>835478</BOYAmt>
        <EOYAmt>665331</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>540997</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>116051</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>436993</BOYAmt>
        <EOYAmt>424946</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1272471</BOYAmt>
        <EOYAmt>1090277</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>498</BOYAmt>
        <EOYAmt>1875</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>498</BOYAmt>
        <EOYAmt>1875</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1271973</BOYAmt>
        <EOYAmt>1088402</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1271973</BOYAmt>
        <EOYAmt>1088402</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1272471</BOYAmt>
        <EOYAmt>1090277</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-183571</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>28535</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>533245</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>125067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>133908</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>39230</CurrentTaxYearAmt>
        <TotalAmt>859985</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>28535</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>533245</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>125067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>133908</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>39230</CurrentTaxYearAmt>
        <TotalAmt>859985</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>654744</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>205241</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>76</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>92</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2355</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12613</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12494</CurrentTaxYearAmt>
        <TotalAmt>27630</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>887615</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>153676</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.23120</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.19720</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>Schedule A, Part II, Section C, Line 17A:Mankato Area Arts Council (The Carnegie Art Center) fails to meet the public support test for the year ended June 30, 2025. However, based on the following facts and circumstances, the organization should continue to be recognized as a publicly supported organization under Internal Revenue Code Section 509(a)(1).Ten-Percent of Support:The total amount of public support for the organization during the above-mentioned period is 23.12%. Therefore, the total public support is greater than the required 10%.Attraction of Public Support:Since the hiring of its executive director, Charlie Leftridge, in January 2024, the Carnegie Art Center has continued to see substantial growth in both its membership and programming participation. Programs have expanded to include monthly arts education experiences for youth and adults, monthly live performance art pieces, and broader participation in community outreach opportunities (e.g., area art crawl location, booths at community arts and cultural events, and increased visibility via print, radio, and television). The expansion of programming is in direct response to feedback gathered at all touch points. In fiscal year June 30, 2025, art classes, gallery openings, and live performance audience participation has continually increased. Memberships and donations from the current fiscal year will demonstrate broader support from more individuals than years past and the organization will continue to implement these strategies to help broaden its public support. Sources of Support:The Carnegie Art Center historically received support from one major family trust, Jon G. Carlstrom Family Trust. The organization also receives support from their programmatic activities. However, because of the size of the Trust's donation in the fiscal year ended June 30, 2022, the organization's public support test was materially affected. The Carnegie Art Center solicits sponsorships and partnerships from area businesses and individuals. The sponsorships help offset costs to gallery openings and event supplies and oversight. Further, the executive director is an active and successful grant writer, something that had been lacking prior to his hiring. In fiscal year 2025, the organization received two additional grants; Prairie Lakes Regional Arts Council grants, totaling $9,000; a Minnesota State Arts Board Arts Experience grant, totaling $1,750. Representative Governing Body:At present, the Carnegie Art Center has a robust and active board of directors, which reflects the community the organization serves. This board has worked diligently to update its Articles of Incorporation, Bylaws, and Mission Statement across the past year, and they are currently having conversations about a DEI statement and Finance policy. Members of board come from many sectors across the community, representing several ethnicities, ages groups, and professions. Based on the above facts and circumstances, the Carnegie Art Center should continue to be considered as publicly supported under Internal Revenue Code Section 509(a)(1).</FactsAndCircumstancesTestTxt>
    </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>40000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>40000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>500997</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>116051</DepreciationAmt>
        <BookValueAmt>384946</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>424946</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Payroll Liabilities</Desc>
        <Amt>1875</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1875</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>We piloted a new performance series, Live at the Carnegie. This program took place about once a month and engaged unique music enembles and performers, bringing to the Carnegie performances not otherwise available in Greater Mankato.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Any organization or individual interested in or associated with artistic activities in Mankato, MN and its surrounding areas shall be eligible for membership. Applications for membership must be approved by the Council Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Treasurer of the Organization will be reviewing and approving the Form 990 prior to filing. The Form 990 will be provided to the board after filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>