﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-15T18:13:17-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820410615</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JORDAN &amp; COMPANY PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>109 N ARTHUR AVE STE 400</AddressLine1Txt>
        <CityNm>POCATELLO</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83204</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>820425233</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE POCATELLO ART CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>POCA</BusinessNameControlTxt>
      <PhoneNum>2082320970</PhoneNum>
      <USAddress>
        <AddressLine1Txt>444 N MAIN</AddressLine1Txt>
        <CityNm>POCATELLO</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83204</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICOLE FUHRIMAN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>2082320970</PhoneNum>
      <SignatureDt>2026-04-03</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TRACEY D CORTA CPAPFS</PreparerPersonNm>
      <PTIN>P00277159</PTIN>
      <PhoneNum>2082325471</PhoneNum>
      <PreparationDt>2026-04-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76137</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>33479</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>16483</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>26175</InvestmentIncomeAmt>
      <TotalRevenueAmt>76137</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>14983</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>48574</OtherExpensesTotalAmt>
      <TotalExpensesAmt>63557</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12580</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>163726</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>176306</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>33845</BOYAmt>
        <EOYAmt>43791</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>81803</BOYAmt>
        <EOYAmt>76672</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>48630</BOYAmt>
        <EOYAmt>56104</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>164278</BOYAmt>
        <EOYAmt>176567</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>552</BOYAmt>
        <EOYAmt>261</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>163726</BOYAmt>
        <EOYAmt>176306</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE POCATELLO ART CENTER IS TO PROVIDE AFFORDABLE, QUALITY ART EDUCATION IN A CREATIVE ENVIRONMENT THAT FOSTERS ART APPRECIATION AND PROVIDES CULTURAL ENRICHMENT FOR THE PEOPLE OF EASTERN IDAHO. THROUGH CHARITABLE AND EDUCATIONAL MEANS, THE ART CENTER PRODUCES AND DISSEMINATES INFORMATION, KNOWLEDGE AND SKILLS CONCENING THE ARTS AND ALL FORMS OF ART APPRECIATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VARIOUS CLASSES AND WORKSHOPS WERE HELD WITH PROFESSIONAL INSTRUCTION THAT HELPED INDIVIDUALS OF ALL SKILL LEVELS LEARN AND PERFECT A NUBER OF ARTISTIC TECHNIUES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>35106</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE PUBLIC WAS MADE AWARE OF THE WORK OF LOCAL ARTISTS THROUGH AN ART FAIR AND OTHER PROMOTIONAL EVENTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2553</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>37659</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARRELL ALLEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE FUHRIMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY BAIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER FISHER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLYN PURNELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER BOE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>NICOLE FUHRIMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>444 N MAIN ST</AddressLine1Txt>
          <CityNm>POCATELLO</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83204</ZIPCd>
        </USAddress>
        <PhoneNum>2082411666</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>27927</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21498</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31457</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33479</CurrentTaxYearAmt>
        <TotalAmt>135450</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>27927</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21498</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31457</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33479</CurrentTaxYearAmt>
        <TotalAmt>135450</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>135450</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>19803</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12896</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25825</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26175</CurrentTaxYearAmt>
        <TotalAmt>109974</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>245424</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>67494</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.55190</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.53660</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 3,580 PRINTING 1,218 ART FAIR EXPENSES 2,553 ADVERTISING 3,991 RENTAL PROPERTY EXPENSES 4,722 SUPPLIES 1,206 SUBCONTRACT LABOR 25,887 SOFTWARE &amp; APPS 581 SUARE FEES 408 MEALS 78 MEMBERSHIPS &amp; SUBSCRIPTIO 718 MISCELLANEOUS 310 BANK CHARGES 109 LEGAL AND PROFESSIONAL FE 1,055 NON-INVESTMENT DEPRECIATION 2,158 TOTAL 48,574</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FURNITURE AND FIXTURES 74,267 83,899 LESS ACCUMULATED DEPRECIATION 25,637 27,795 MACHINERY AND EQUIPMENT 0 0 TOTAL 48,630 56,104</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 552 261</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE POCATELLO ART CENTER IS TO PROVIDE AFFORDABLE, QUALITY ART EDUCATION IN A CREATIVE ENVIRONMENT THAT FOSTERS ART APPRECIATION AND PROVIDES CULTURAL ENRICHMENT FOR THE PEOPLE OF EASTERN IDAHO. THROUGH CHARITABLE AND EDUCATIONAL MEANS, THE ART CENTER PRODUCES AND DISSEMINATES INFORMATION, KNOWLEDGE AND SKILLS CONCENING THE ARTS AND ALL FORMS OF ART APPRECIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>