Civic Intelligence

First Capitol Tourism Development

990 • Fiscal year 2022 • EIN 26-3753912

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 07, 2023

310 N Elm StreetCorydon, IN 47112

(812) 734-0581

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Net Margin

59th percentile

8.5%

Higher net margin than 59% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

66th percentile

$89,089

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-8.4%

Faster revenue growth than 19% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$662,169

Up $73,354 (+12%) from 2021

Net Assets

Up

$662,169

Up $73,354 (+12%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$863,594

Down $79,282 (-8.4%) from 2021

Expenses

Up

$790,240

Up $141,333 (+22%) from 2021

Net Income

Down

$73,354

Down $220,615 (-75%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $105,018Liabilities 2012: $2,224Net Assets 2012: $102,7942012Assets 2013: $102,720Liabilities 2013: $0Net Assets 2013: $102,7202013Assets 2014: $179,204Liabilities 2014: $0Net Assets 2014: $179,2042014Assets 2015: $297,596Liabilities 2015: $0Net Assets 2015: $297,5962015Assets 2016: $347,655Liabilities 2016: $0Net Assets 2016: $347,6552016Assets 2019: $216,497Liabilities 2019: $0Net Assets 2019: $216,4972019Assets 2020: $294,846Liabilities 2020: $0Net Assets 2020: $294,8462020Assets 2021: $588,815Liabilities 2021: $0Net Assets 2021: $588,8152021Assets 2022: $662,169Liabilities 2022: $0Net Assets 2022: $662,1692022Assets 2024: $500,375Liabilities 2024: $0Net Assets 2024: $500,3752024

Highlighted filing

2022

Assets$662,169
Liabilities$0
Net Assets$662,169

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $837,2812012Revenue 2013: $853,255Expenses 2013: $853,329Net Income 2013: -$742013Revenue 2014: $859,544Expenses 2014: $783,060Net Income 2014: $76,4842014Revenue 2015: $892,753Expenses 2015: $774,361Net Income 2015: $118,3922015Revenue 2016: $957,223Expenses 2016: $907,164Net Income 2016: $50,0592016Revenue 2019: $886,762Expenses 2019: $994,628Net Income 2019: -$107,8662019Revenue 2020: $773,024Expenses 2020: $694,675Net Income 2020: $78,3492020Revenue 2021: $942,876Expenses 2021: $648,907Net Income 2021: $293,9692021Revenue 2022: $863,594Expenses 2022: $790,240Net Income 2022: $73,3542022Revenue 2024: $908,614Expenses 2024: $1,023,674Net Income 2024: -$115,0602024

Highlighted filing

2022

Revenue$863,594
Expenses$790,240
Net Income$73,354
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$870,135
Mission and Program Overview

Mission

First capitol tourism development inc is a public-private partnership building a better economic future through effective tourism planning business and infrastructure development and visitor marketing and servicing.

TOURISM MARKETING

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$582,088$658,092▲ $76,004
Land, Buildings, and Equipment, Net$6,727$4,077▼ $2,650
Total Assets$588,815$662,169▲ $73,354
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$588,815$662,169▲ $73,354
Total Net Assets Fund Balance$588,815$662,169▲ $73,354
Total Liabilities and Net Assets / Fund Balance$588,815$662,169▲ $73,354

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,503$98,049$101,552
Leasehold Improvements$574$4,552$5,126
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeremy YackleExecutive DirectorFT$86,494$2,595$89,089

Board Members and Trustees

NameTitle
Michael WisemanPresident
Scott FluhrVice President
Dan CapelleDirector
Rachel KittermanDirector
Claudia YundtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$850,000
Investment Income
$0
Other Revenue
$13,594
Change in Net Assets
$73,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$870,135
Revenue Not Reported on Financial Statements
$-6,541
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-6,541
Total Revenue per Audited Statements
$870,135
Total Revenue per Form 990
$863,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,907
Salaries, Compensation, and Employee Benefits$297,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$242,191$55,341-$297,532
Other Salaries and Wages$131,324$30,008-$161,332
Current Officers, Directors, Trustees, and Key Employees$72,518$16,571-$89,089
Occupancy$27,756$6,342-$34,098
Other Employee Benefits$19,700$4,501-$24,201
Information Technology$19,422$4,438-$23,860
All Other Expenses$15,864$3,625-$19,489
Payroll Taxes$15,668$3,580-$19,248
Insurance$11,299$2,582-$13,881
Office Expenses$9,570$2,187-$11,757
Other Expenses$8,474$1,936-$10,410
Fees for Services Accounting$4,070$930-$5,000
Travel$3,358$767-$4,125
Pension Plan Contributions$2,819$644-$3,463
Depreciation Depletion$2,157$493-$2,650
Fees for Services Legal$18$4-$22
Total Functional Expenses$643,256$146,984$0$790,240

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$796,781
Expenses per Audited Statements$790,240
Total Expenses per Form 990$790,240
Expenses Not Reported on Form 990$6,541
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael WisemanBoard PresidentRentNo$14,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Board president reviews 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed annually with board members.

Form 990, Part VI, Section B, Line 15A

The board is responsible for review of the executive director and determination of annual salary, bonus and benefits.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
First Capitol Tourism Development
EIN
26-3753912
Phone
8127340581
Address
310 N ELM STREET, CORYDON, IN 47112

Signing Officer

Name
Michael Wiseman
Title
President
Phone
8127340581
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Wiseman
Formed
2008
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
5

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
301 E ELM STREET, NEW ALBANY, IN 47150
Preparer
Melinda L Heck
Phone
8129455236
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

First capitol tourism development corporation, inc. Is a not-for-profit organization that is exempt from income taxes under section 501(c)(6) of the internal revenue code. The organization files an informational tax return in the u.s. Federal jurisdiction and with the indiana department of revenue. However, income from certain activities not directly related to the organization's tax exempt purpose may be subject to taxation as unrelated business income. During the year ended december 31, 2022, the organization had no unrelated business income. As of december 31, 2022, the organization did not have any accrued interest or penalties related to income tax liabilities, and no interest or penalties have been charged to operations for the year then ended.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold -6,541.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 6,541.

Raw XML AppendixShowing 400 of 414 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TOURISM MARKETING
IRS990/AdvertisingGrp/ManagementAndGeneralAmt055341
IRS990/AdvertisingGrp/ProgramServicesAmt0242191
IRS990/AdvertisingGrp/TotalAmt0297532
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03625
IRS990/AllOtherExpensesGrp/ProgramServicesAmt015864
IRS990/AllOtherExpensesGrp/TotalAmt019489
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JEREMY W YACKLE
IRS990/BooksInCareOfDetail/PhoneNum08127340581
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0201 NORTH CAPITOL AVE STE A
IRS990/BooksInCareOfDetail/USAddress/CityNm0CORYDON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd047112
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CashNonInterestBearingGrp/BOYAmt0582088
IRS990/CashNonInterestBearingGrp/EOYAmt0658092
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt016571
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt072518
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt089089
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt06541
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0492907
IRS990/CYOtherRevenueAmt013594
IRS990/CYProgramServiceRevenueAmt0850000
IRS990/CYRevenuesLessExpensesAmt073354
IRS990/CYSalariesCompEmpBnftPaidAmt0297333
IRS990/CYTotalExpensesAmt0790240
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0863594
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0493
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02157
IRS990/DepreciationDepletionGrp/TotalAmt02650
IRS990/Desc0BUILDING A BETTER ECONOMIC FUTURE THROUGH EFFECTIVE TOURISM PLANNING BUSINESS AND INFRASTRUCTURE DEVELOPMENT AND VISITOR MARKETING AND SERVICING
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0643256
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0930
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04070
IRS990/FeesForServicesAccountingGrp/TotalAmt05000
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt018
IRS990/FeesForServicesLegalGrp/TotalAmt022
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt52595
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL WISEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1CLAUDIA YUNDT
IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT FLUHR
IRS990/Form990PartVIISectionAGrp/PersonNm3RACHEL KITTERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4DAN CAPELLE
IRS990/Form990PartVIISectionAGrp/PersonNm5JEREMY YACKLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt586494
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0870135
IRS990/GrossSalesOfInventoryAmt07496
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04438
IRS990/InformationTechnologyGrp/ProgramServicesAmt019422
IRS990/InformationTechnologyGrp/TotalAmt023860
IRS990/InsuranceGrp/ManagementAndGeneralAmt02582
IRS990/InsuranceGrp/ProgramServicesAmt011299
IRS990/InsuranceGrp/TotalAmt013881
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0102601
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06727
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04077
IRS990/LandBldgEquipCostOrOtherBssAmt0106678
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0FIRST CAPITOL TOURISM DEVELOPMENT INC IS A PUBLIC-PRIVATE PARTNERSHIP BUILDING A BETTER ECONOMIC FUTURE THROUGH EFFECTIVE TOURISM PLANNING BUSINESS AND INFRASTRUCTURE DEVELOPMENT AND VISITOR MARKETING AND SERVICING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0588815
IRS990/NetAssetsOrFundBalancesEOYAmt0662169
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0955
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0955
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0588815
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0662169
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06342
IRS990/OccupancyGrp/ProgramServicesAmt027756
IRS990/OccupancyGrp/TotalAmt034098
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02187
IRS990/OfficeExpensesGrp/ProgramServicesAmt09570
IRS990/OfficeExpensesGrp/TotalAmt011757
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04501
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019700
IRS990/OtherEmployeeBenefitsGrp/TotalAmt024201
IRS990/OtherExpensesGrp/Desc0FESTIVAL OPERATIONS
IRS990/OtherExpensesGrp/Desc1DUES/SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2FULFILLMENT SERVICES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT LEASE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05140
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14801
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23094
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31936
IRS990/OtherExpensesGrp/ProgramServicesAmt022496
IRS990/OtherExpensesGrp/ProgramServicesAmt121011
IRS990/OtherExpensesGrp/ProgramServicesAmt213541
IRS990/OtherExpensesGrp/ProgramServicesAmt38474
IRS990/OtherExpensesGrp/TotalAmt027636
IRS990/OtherExpensesGrp/TotalAmt125812
IRS990/OtherExpensesGrp/TotalAmt216635
IRS990/OtherExpensesGrp/TotalAmt310410
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012639
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012639
IRS990/OtherRevenueTotalAmt012639
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt030008
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0131324
IRS990/OtherSalariesAndWagesGrp/TotalAmt0161332
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03580
IRS990/PayrollTaxesGrp/ProgramServicesAmt015668
IRS990/PayrollTaxesGrp/TotalAmt019248
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0644
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02819
IRS990/PensionPlanContributionsGrp/TotalAmt03463
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHAEL WISEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0TOURISM CONTRACT REVEN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0850000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0850000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt067718
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0344392
IRS990/PYOtherRevenueAmt0-885
IRS990/PYProgramServiceRevenueAmt0876043
IRS990/PYRevenuesLessExpensesAmt0293969
IRS990/PYSalariesCompEmpBnftPaidAmt0304515
IRS990/PYTotalExpensesAmt0648907
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0942876
IRS990/ReconcilationRevenueExpnssAmt073354
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0863594
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03503
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098049
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101552
IRS990ScheduleD/ExpensesNotReportedAmt06541
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0790240
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0574
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04552
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05126
IRS990ScheduleD/OtherExpensesIncludedAmt06541
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-6541
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-6541
IRS990ScheduleD/RevenueSubtotalAmt0870135
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIRST CAPITOL TOURISM DEVELOPMENT CORPORATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE INDIANA DEPARTMENT OF REVENUE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. DURING THE YEAR ENDED DECEMBER 31, 2022, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2022, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEAR THEN ENDED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD -6,541.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 6,541.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04077
IRS990ScheduleD/TotalExpensesPerForm990Amt0790240
IRS990ScheduleD/TotalRevenuePerForm990Amt0863594
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0870135
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0796781
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHAEL WISEMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt014300
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD PRESIDENT REVIEWS 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS RESPONSIBLE FOR REVIEW OF THE EXECUTIVE DIRECTOR AND DETERMINATION OF ANNUAL SALARY, BONUS AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HARRISON COUNTY TOURISM COMM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0351776716
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TOURISM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0310 NORTH ELM ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CORYDON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd047112
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0850000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CONTRACT REVENUE RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HARRISON COUNTY TOURISM COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0588815
IRS990/TotalAssetsEOYAmt0662169
IRS990/TotalAssetsGrp/BOYAmt0588815
IRS990/TotalAssetsGrp/EOYAmt0662169
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146984
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0643256
IRS990/TotalFunctionalExpensesGrp/TotalAmt0790240
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0588815
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0662169
IRS990/TotalOtherCompensationAmt02595
IRS990/TotalProgramServiceExpensesAmt0643256
IRS990/TotalProgramServiceRevenueAmt0850000
IRS990/TotalReportableCompFromOrgAmt086494
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0863594
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0863594
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0588815
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0662169
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0767
IRS990/TravelGrp/ProgramServicesAmt03358
IRS990/TravelGrp/TotalAmt04125
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0310 N ELM STREET
IRS990/USAddress/CityNm0CORYDON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047112
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.THISISINDIANA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL WISEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08127340581
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST CAPITOL TOURISM DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0263753912
ReturnHeader/Filer/PhoneNum08127340581
ReturnHeader/Filer/USAddress/AddressLine1Txt0310 N ELM STREET
ReturnHeader/Filer/USAddress/CityNm0CORYDON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047112
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611064249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEMING MALONE LIVESAY & OSTROFF PSC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)6 • $500k-$1M nonprofits