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        <ExclusionAmt>18806</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>59166</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>13968</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
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        <ExclusionAmt>45198</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1013730</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>148905</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>67954</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>100000</TotalAmt>
        <ProgramServicesAmt>40000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>40000</ManagementAndGeneralAmt>
        <FundraisingAmt>20000</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>274950</TotalAmt>
        <ProgramServicesAmt>209432</ProgramServicesAmt>
        <ManagementAndGeneralAmt>60762</ManagementAndGeneralAmt>
        <FundraisingAmt>4756</FundraisingAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>35107</TotalAmt>
        <ProgramServicesAmt>23355</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9435</ManagementAndGeneralAmt>
        <FundraisingAmt>2317</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>28665</TotalAmt>
        <ProgramServicesAmt>19069</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7703</ManagementAndGeneralAmt>
        <FundraisingAmt>1893</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>6788</TotalAmt>
        <ManagementAndGeneralAmt>6788</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>2638</TotalAmt>
        <FundraisingAmt>2638</FundraisingAmt>
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      <FeesForServicesOtherGrp>
        <TotalAmt>60492</TotalAmt>
        <ProgramServicesAmt>57598</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2751</ManagementAndGeneralAmt>
        <FundraisingAmt>143</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>5743</TotalAmt>
        <ProgramServicesAmt>4081</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1662</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10510</TotalAmt>
        <ProgramServicesAmt>2920</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4424</ManagementAndGeneralAmt>
        <FundraisingAmt>3166</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>6179</TotalAmt>
        <ProgramServicesAmt>847</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5332</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>29028</TotalAmt>
        <ProgramServicesAmt>29028</ProgramServicesAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>5440</TotalAmt>
        <ProgramServicesAmt>2882</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2558</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>94942</TotalAmt>
        <ProgramServicesAmt>89285</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5517</ManagementAndGeneralAmt>
        <FundraisingAmt>140</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>17616</TotalAmt>
        <ProgramServicesAmt>6499</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10610</ManagementAndGeneralAmt>
        <FundraisingAmt>507</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>BANK AND CREDIT CARD FEES</Desc>
        <TotalAmt>22590</TotalAmt>
        <ProgramServicesAmt>22090</ProgramServicesAmt>
        <ManagementAndGeneralAmt>500</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>16550</TotalAmt>
        <ProgramServicesAmt>12394</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1886</ManagementAndGeneralAmt>
        <FundraisingAmt>2270</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENSES AND ROYALTIES</Desc>
        <TotalAmt>7729</TotalAmt>
        <ProgramServicesAmt>7124</ProgramServicesAmt>
        <ManagementAndGeneralAmt>605</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>IN-KIND CONTRIBUTIONS</Desc>
        <TotalAmt>5500</TotalAmt>
        <ProgramServicesAmt>5000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>500</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>6984</TotalAmt>
        <ProgramServicesAmt>3050</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3095</ManagementAndGeneralAmt>
        <FundraisingAmt>839</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>737451</TotalAmt>
        <ProgramServicesAmt>534654</ProgramServicesAmt>
        <ManagementAndGeneralAmt>164128</ManagementAndGeneralAmt>
        <FundraisingAmt>38669</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>949962</BOYAmt>
        <EOYAmt>505537</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>385724</BOYAmt>
        <EOYAmt>1299981</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>17257</BOYAmt>
        <EOYAmt>82750</EOYAmt>
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      <AccountsReceivableGrp>
        <EOYAmt>2225</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>7132</BOYAmt>
        <EOYAmt>3372</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>3269</BOYAmt>
        <EOYAmt>7884</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1762293</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>692106</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>1070187</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>282047</EOYAmt>
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        <EOYAmt>43900</EOYAmt>
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      <TotalAssetsGrp>
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        <EOYAmt>3297883</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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      <DeferredRevenueGrp>
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        <EOYAmt>134115</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>103069</BOYAmt>
        <EOYAmt>278710</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1290774</BOYAmt>
        <EOYAmt>1515121</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>1262153</BOYAmt>
        <EOYAmt>1504052</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2552927</BOYAmt>
        <EOYAmt>3019173</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2655996</BOYAmt>
        <EOYAmt>3297883</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>276279</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>17967</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>172000</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
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        <CurrentTaxYearMinus3YearsAmt>614823</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearAmt>770169</CurrentTaxYearAmt>
        <TotalAmt>3342898</TotalAmt>
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      <TotalCalendarYear170Grp>
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        <CurrentTaxYearMinus2YearsAmt>367334</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>698485</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>770169</CurrentTaxYearAmt>
        <TotalAmt>3342898</TotalAmt>
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      <SubstantialContributorsTotAmt>1738598</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1604300</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>14924</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2344</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1419</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1972</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3950</CurrentTaxYearAmt>
        <TotalAmt>24609</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>832</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>976</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>300</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>2258</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>45</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4307</CurrentTaxYearMinus3YearsAmt>
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      </OtherIncome170Grp>
      <TotalSupportAmt>3606965</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1030517</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.44480</PublicSupportCY170Pct>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 237,200</ExplanationTxt>
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    <IRS990ScheduleB documentId="RetDoc1">
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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>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <ArtPublicExhibitionAmountsGrp>
        <AssetsIncludedAmt>43900</AssetsIncludedAmt>
      </ArtPublicExhibitionAmountsGrp>
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <CollUsedScholarlyRsrchInd>X</CollUsedScholarlyRsrchInd>
      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
      <CollUsedLoanOrExchProgInd>X</CollUsedLoanOrExchProgInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>277359</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>16170</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>11482</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>282047</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>305227</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-16982</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>10886</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>277359</EndYearBalanceAmt>
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      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>230364</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>85155</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>10292</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>305227</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>241836</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-1247</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>10225</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>230364</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
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        <ContributionsAmt>200</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>14857</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>10018</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>241836</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
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      <TermEndowmentBalanceEOYPct>0.22850</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>1293736</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>488956</DepreciationAmt>
        <BookValueAmt>804780</BookValueAmt>
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      <EquipmentGrp>
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        <BookValueAmt>265407</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>1070187</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1030617</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>17967</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>1558</DonatedServicesAndUseFcltsAmt>
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      <RevenueSubtotalAmt>1011092</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>2638</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>2638</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1013730</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>736371</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>1558</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>1558</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>734813</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>2638</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>2638</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>737451</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART III, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>OCCA'S COLLECTION CONSISTS OF AN INVENTORY OF WATERCOLOR PAINTINGS ON DISPLAY AT OCCA THAT WERE PURCHASED WITH FUNDS FROM THE STAN GREEN ARTS AND EDUCATION ENDOWMENT FUND HELD BY OREGON COMMUNITY FOUNDATION. ONE PAINTING WAS PURCHASED ANNUALLY SINCE 1989 AT A COST OF 1200 TO 1500 EACH. OCCA CAPITALIZES COLLECTIONS AS AN INVESTMENT IN WORKS OF ART AT PURCHASED COST. SHOULD COLLECTION ITEMS BE SOLD OCCA INTENDS TO USE THE PROCEEDS FOR ACQUIRING NEW COLLECTION ITEMS OR FOR THE DIRECT CARE OF EXISTING COLLECTION ITEMS. DIRECT CARE IS DEFINED AS AN INVESTMENT THAT ENHANCES THE LIFE, USEFULNESS, OR QUALITY OF OCCA'S COLLECTION. PURCHASING AND DISPLAYING ARTWORK ALINES WITH OCCA'S MISSION OF SUPPORTING THE ARTS AND ARTISTS. SHARING WORKS OF ART WITH THE PUBLIC BY DISPLAYING THE ARTWORK AT THE PERFORMING ARTS CENTER AND VISUAL ARTS CENTER PROVIDES ENJOYMENT AND APPRECIATION OF THESE WORKS OF ART, AND INSPIRATION FOR MORE FUTURE ARTWORK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>ENDOWMENT INVESTMENTS ARE HELD AT OREGON COMMUNITY FOUNDATION (OCF) AND CONSIST OF 3 SEPARATE ACCOUNTS; STAN GREEN ARTS AND EDUCATION FUND OF THE OCF, JO GELTNER ARTS IN EDUCATION SUBFUND OF THE OCCA - JO MAITLAND AND FRANK GELTNER ENDOWMENT FUND OF THE OCF. OCCA'S INVESTMENT POLICY DESCRIBES THAT THE OBJECTIVE FOR THE FUND IS TO EARN THE HIGHEST POSSIBLE TOTAL RETURN CONSISTENT WITH A LEVEL OF RISK SUITABLE FOR THESE ASSETS IN ORDER TO FUND THE ENDOWMENT ASSETS IN PERPETUITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>OREGON COAST JA</Event1Nm>
        <GrossReceiptsEvent1Amt>59301</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>59301</GrossRevenueEvent1Amt>
        <EntertainmentEvent1Amt>52966</EntertainmentEvent1Amt>
        <Event2Nm>PAPER ARTS FEST</Event2Nm>
        <GrossReceiptsEvent2Amt>27782</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>27782</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>19547</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>87083</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>87083</GrossRevenueTotalEventsAmt>
        <EntertainmentTotalEventsAmt>52966</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>19547</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>72513</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>14570</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleM documentId="RetDoc6">
      <WorksOfArtGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>400</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>RESEARCH ARTIST PAININGS</MethodOfDeterminingRevenuesTxt>
      </WorksOfArtGrp>
      <BooksAndPublicationsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <NoncashContributionsRptF990Amt>100</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>DONOR VALUE</MethodOfDeterminingRevenuesTxt>
      </BooksAndPublicationsGrp>
      <ClothingAndHouseholdGoodsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <NoncashContributionsRptF990Amt>12000</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>APRAISAL, DONOR VALUE</MethodOfDeterminingRevenuesTxt>
      </ClothingAndHouseholdGoodsGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 2, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>A PROFESSIONAL APPRAISAL WAS PERFORMED FOR THE GRAND PIANO (IN HOUSEHOLD GOODS) FOR 4500. OTHER HOUSEHOLD GOODS INCLUDED A KILN AND ACCESSORIES FOR 5200, 2 POTTERY WHEELS AND ACCESSORIES FOR 1800, A MAC MINI COMPUTER, HP LASER 1320 PRINTER, ASUS CHROME BOOK FOR 500. 13 POTTERY BOOKS WERE VALUED AT 100. THE ARTWORK VALUE OF 400 WAS ESTABLISHED BY ONLINE RESEARCH OF PAINTINGS BY THE SAME ARTIST, COMPARISONS, AND AN EDUCATED ESTIMATE. ALL BUT THE PIANO AND ARTWORK WERE VALUES ESTABLISHED BY THE DONORS AND APPEAR REASONABLE FOR THE GOODS RECEIVED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY OCCA'S FINANCE COMMITTEE BEFORE SUBMITTING TO ALL MEMBERS OF OCCA'S GOVERNING BODY PRIOR TO FILING THE FORM 990 ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS, OFFICERS AND EMPLOYEES ARE REQUIRED TO REPORT CONFLICTS OF INTEREST AS THEY ARISE AND ARE SUBJECT TO INQUIRY BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>PERFORMANCE REVIEWS OF THE EXECUTIVE DIRECTOR ARE CONDUCTED BY THE BOARD OF DIRECTORS ANNUALLY AND DOCUMENTED IN THE BOARD MINUTES.</ExplanationTxt>
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        <ExplanationTxt>PERFORMANCE REVIEWS OF EMPLOYEES ARE PERFORMED BY THE EXECUTIVE DIRECTOR AND THE REPORTS ARE PLACED IN PERSONNEL FILES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND FORM 990 INFORMATION RETURNS ARE AVAILABLE UPON REQUEST AT THE ADDRESS LISTED ON THIS RETURN.</ExplanationTxt>
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