Civic Intelligence

Kosciusko County Convention & Visitors Bureau Inc

990 • Fiscal year 2016 • EIN 35-1713393

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 11, 2017

Organization ProfileWWW.KOSCVB.ORG
111 Capital DrWarsaw, IN 46582

(574) 269-6090

Siviq Scores

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

Liabilities / Assets

86th percentile

0.31x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

94th percentile

0.49x

Higher debt load relative to revenue than 94% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

10th percentile

-27%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$73,670

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 27.4% of source-year revenue.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

19th percentile

-16%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

61st percentile

5.7%

Faster revenue growth than 61% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$424,755

Down $82,333 (-16%) from 2015

Net Assets

Down

$292,335

Down $71,910 (-20%) from 2015

Liabilities

Down

$132,420

Down $10,423 (-7.3%) from 2015

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin10th percentile

Revenue

Up

$269,049

Up $14,399 (+5.7%) from 2015

Expenses

Down

$340,959

Down $4,612 (-1.3%) from 2015

Net Income

Up

-$71,910

Up $19,011 (+21%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$600K$400K$200K$0Assets 2010: $527,495Liabilities 2010: $89,591Net Assets 2010: $437,9042010Assets 2011: $548,560Liabilities 2011: $112,758Net Assets 2011: $435,8022011Assets 2012: $552,317Liabilities 2012: $127,637Net Assets 2012: $424,6802012Assets 2013: $558,195Liabilities 2013: $118,030Net Assets 2013: $440,1652013Assets 2014: $581,301Liabilities 2014: $126,135Net Assets 2014: $455,1662014Assets 2015: $507,088Liabilities 2015: $142,843Net Assets 2015: $364,2452015Assets 2016: $424,755Liabilities 2016: $132,420Net Assets 2016: $292,3352016Assets 2017: $407,904Liabilities 2017: $96,615Net Assets 2017: $311,2892017Assets 2018: $370,616Liabilities 2018: $96,643Net Assets 2018: $273,9732018Assets 2019: $403,377Liabilities 2019: $103,039Net Assets 2019: $300,3382019Assets 2020: $373,294Liabilities 2020: $44,717Net Assets 2020: $328,5772020Assets 2021: $356,019Liabilities 2021: $53,234Net Assets 2021: $302,7852021Assets 2022: $342,273Liabilities 2022: $71,422Net Assets 2022: $270,8512022Assets 2023: $566,748Liabilities 2023: $151,147Net Assets 2023: $415,6012023Assets 2024: $510,247Liabilities 2024: $15,342Net Assets 2024: $494,9052024

Highlighted filing

2016

Assets$424,755
Liabilities$132,420
Net Assets$292,335
Open 2016 Filing

Operations Trend

Revenue Growth61st percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $338,1892010Expenses 2011: $398,8642011Expenses 2012: $385,6602012Revenue 2013: $416,525Expenses 2013: $401,040Net Income 2013: $15,4852013Revenue 2014: $425,933Expenses 2014: $410,932Net Income 2014: $15,0012014Revenue 2015: $254,650Expenses 2015: $345,571Net Income 2015: -$90,9212015Revenue 2016: $269,049Expenses 2016: $340,959Net Income 2016: -$71,9102016Revenue 2017: $372,718Expenses 2017: $353,764Net Income 2017: $18,9542017Revenue 2018: $359,721Expenses 2018: $397,037Net Income 2018: -$37,3162018Revenue 2019: $439,624Expenses 2019: $413,259Net Income 2019: $26,3652019Revenue 2020: $385,242Expenses 2020: $359,003Net Income 2020: $26,2392020Revenue 2021: $424,976Expenses 2021: $450,768Net Income 2021: -$25,7922021Revenue 2022: $395,072Expenses 2022: $427,006Net Income 2022: -$31,9342022Revenue 2023: $639,232Expenses 2023: $494,482Net Income 2023: $144,7502023Revenue 2024: $637,619Expenses 2024: $558,315Net Income 2024: $79,3042024

Highlighted filing

2016

Revenue$269,049
Expenses$340,959
Net Income-$71,910
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 11, 2017
Return Version
2016v3.0
Gross Receipts
$320,195
Mission and Program Overview

Mission

To develop and promote the destination brand experience to priority leisure and group travel markets resulting in sustainable economic growth and higher quality of life for all county communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$269,839$281,645▲ $11,806
Cash and Non-Interest-Bearing Accounts$135,091$127,828▼ $7,263
Prepaid Expenses and Deferred Charges$45,424$12,912▼ $32,512
Accounts Receivable$56,734$2,370▼ $54,364
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$507,088$424,755▼ $82,333
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$129,202$132,420▲ $3,218
Mortgage Notes Payable Secured by Investment Property$13,641--
Total Liabilities$142,843$132,420▼ $10,423
Net Assets / Fund Balance
Unrestricted Net Assets$364,245$292,335▼ $71,910
Total Net Assets Fund Balance$364,245$292,335▼ $71,910
Total Liabilities and Net Assets / Fund Balance$507,088$424,755▼ $82,333

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$134,844$130,578$265,422
Land$125,169-$125,169
Equipment$21,632$87,459$109,091
Leasehold Improvements-$34,442$34,442
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jill BoggsExecutive DirectorFT$73,670$73,670

Board Members and Trustees

NameTitle
Erin Rownland JonesChairman
Bruce ShaffnerDirector
Chad BriscoeDirector
David PhelpsDirector
Jeremy MarshDirector
Mary MillsDirector
Matt MetzgerDirector
Megan McclellanDirector
Mindy TruexDirector
Renea SalyerDirector
Tyler McleadDirector
Staci YoungSecretary
Brian HartmanTreasurer
Doug HanesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$233,996
Program Service Revenue
$0
Investment Income
$25
Other Revenue
$35,028
All Other Contributions
$233,996
Change in Net Assets
$-71,910

Audited Revenue Reconciliation

Revenue per Audited Statements
$269,049
Total Revenue per Audited Statements
$269,049
Total Revenue per Form 990
$269,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,289
Salaries, Compensation, and Employee Benefits$155,670
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$25,785$47,885-$73,670
Other Salaries and Wages$25,013$46,454-$71,467
Advertising$68,459$88-$68,547
All Other Expenses$18,342$10,438-$28,780
Payroll Taxes$3,687$6,846-$10,533
Depreciation Depletion$2,359$7,077-$9,436
Fees for Services Accounting-$8,061-$8,061
Other Expenses$7,065$500-$7,065
Information Technology$6,957--$6,957
Travel$5,982$521-$6,503
Office Expenses$2,589$3,830-$6,419
Insurance$4,009$1,208-$5,217
Interest$97$289-$386
Total Functional Expenses$205,914$135,045$0$340,959

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$340,959
Total Expenses per Audited Statements$340,959
Total Expenses per Form 990$340,959
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

“The 990 will be submitted to staff for review. It will then be submitted to the finance committee of the board of directors for review and for a recommendation for approval to the board of directors. It will then be presented to the board of directors for final review and for action on the finance committee's recommendation.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The periodic reviews shall, at a minimum, include the following subjects:a. Whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arm's length bargaining. B. Whether partnerships, joint ventures, and arrangements with management organizations conform to the kosciusko county convention & visitors bureau written policies are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissable private benefit, or in an excess benefit transaction.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive director's compensation is evaluated annually by the executive committee of the board of directors.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The executive director's compensation is evaluated annually by the executive committee of the board of directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Requests for copies of governing documents are evaluated on a case by case basis by the board of directors and/or the executive director.”

Filing and Contact Details

Filer

Filer Name
Kosciusko County Convention &
EIN
35-1713393
Phone
5742696090
Address
111 CAPITAL DR, WARSAW, IN 46582

Signing Officer

Name
Doug Hanes
Title
Treasurer
Signed
2017-10-11
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
5

Preparer

Firm
Dahms & Yarian Inc
Address
110 S Columbia St, Warsaw, IN 46580-2824
Preparer
Richard J MoriartyCPA
Phone
5742678141
Raw XML AppendixShowing 400 of 467 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0129202
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0132420
IRS990/AccountsReceivableGrp/BOYAmt056734
IRS990/AccountsReceivableGrp/EOYAmt02370
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO DEVELOP AND PROMOTE THE DESTINATION BRAND EXPERIENCE TO PRIORITY LEISURE AND GROUP TRAVEL MARKETS RESULTING IN SUSTAINABLE ECONOMIC GROWTH AND HIGHER QUALITY OF LIFE FOR ALL COUNTY COMMUNITIES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt088
IRS990/AdvertisingGrp/ProgramServicesAmt068459
IRS990/AdvertisingGrp/TotalAmt068547
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt0233996
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt010438
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018342
IRS990/AllOtherExpensesGrp/TotalAmt028780
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0KOSCIUSKO COUNTY CONVENTION
IRS990/BooksInCareOfDetail/PhoneNum05742696090
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 CAPITAL DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WARSAW
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046580
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0135091
IRS990/CashNonInterestBearingGrp/EOYAmt0127828
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt047885
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt025785
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt073670
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt051146
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0233996
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt025
IRS990/CYOtherExpensesAmt0185289
IRS990/CYOtherRevenueAmt035028
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-71910
IRS990/CYSalariesCompEmpBnftPaidAmt0155670
IRS990/CYTotalExpensesAmt0340959
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0269049
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07077
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02359
IRS990/DepreciationDepletionGrp/TotalAmt09436
IRS990/Desc0THE KOSCIUSKO COUNTY CONVENTION AND VISITORS BUREAU, INC. WAS FORMED FOR THE PROMOTION AND CREATION OF TOURISM IN KOSCIUSKO COUNTY BY MAINTAINING A CLIMATE TO ATTRACT CONVENTIONS AND VISITORS TO KOSCIUSKO COUNTY AND BY PROVIDING RECREATIONAL FACILITIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0205914
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08061
IRS990/FeesForServicesAccountingGrp/TotalAmt08061
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0TYLER MCLEAD
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID PHELPS
IRS990/Form990PartVIISectionAGrp/PersonNm2BRUCE SHAFFNER
IRS990/Form990PartVIISectionAGrp/PersonNm3MINDY TRUEX
IRS990/Form990PartVIISectionAGrp/PersonNm4RENEA SALYER
IRS990/Form990PartVIISectionAGrp/PersonNm5MATT METZGER
IRS990/Form990PartVIISectionAGrp/PersonNm6CHAD BRISCOE
IRS990/Form990PartVIISectionAGrp/PersonNm7MARY MILLS
IRS990/Form990PartVIISectionAGrp/PersonNm8MEGAN MCCLELLAN
IRS990/Form990PartVIISectionAGrp/PersonNm9JEREMY MARSH
IRS990/Form990PartVIISectionAGrp/PersonNm10BRIAN HARTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm11ERIN ROWNLAND JONES
IRS990/Form990PartVIISectionAGrp/PersonNm12STACI YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm13DOUG HANES
IRS990/Form990PartVIISectionAGrp/PersonNm14JILL BOGGS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1473670
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt12Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt13Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt14Executive Dir.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0320195
IRS990/GrossSalesOfInventoryAmt075567
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt06957
IRS990/InformationTechnologyGrp/TotalAmt06957
IRS990/InsuranceGrp/ManagementAndGeneralAmt01208
IRS990/InsuranceGrp/ProgramServicesAmt04009
IRS990/InsuranceGrp/TotalAmt05217
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0289
IRS990/InterestGrp/ProgramServicesAmt097
IRS990/InterestGrp/TotalAmt0386
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0252479
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0269839
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0281645
IRS990/LandBldgEquipCostOrOtherBssAmt0534124
IRS990/LegalDomicileStateCd0IN
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO DEVELOP AND PROMOTE THE DESTINATION BRAND EXPERIENCE TO PRIORITY LEISURE AND GROUP TRAVEL MARKETS RESULTING IN SUSTAINABLE ECONOMIC GROWTH AND HIGHER QUALITY OF LIFE FOR ALL COUNTY COMMUNITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt013641
IRS990/NetAssetsOrFundBalancesBOYAmt0364245
IRS990/NetAssetsOrFundBalancesEOYAmt0292335
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt024421
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt024421
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03830
IRS990/OfficeExpensesGrp/ProgramServicesAmt02589
IRS990/OfficeExpensesGrp/TotalAmt06419
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1500
IRS990/OtherExpensesGrp/ProgramServicesAmt014202
IRS990/OtherExpensesGrp/ProgramServicesAmt110513
IRS990/OtherExpensesGrp/ProgramServicesAmt210855
IRS990/OtherExpensesGrp/ProgramServicesAmt37065
IRS990/OtherExpensesGrp/TotalAmt014202
IRS990/OtherExpensesGrp/TotalAmt112361
IRS990/OtherExpensesGrp/TotalAmt211355
IRS990/OtherExpensesGrp/TotalAmt37065
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010607
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010607
IRS990/OtherRevenueTotalAmt010607
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046454
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025013
IRS990/OtherSalariesAndWagesGrp/TotalAmt071467
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06846
IRS990/PayrollTaxesGrp/ProgramServicesAmt03687
IRS990/PayrollTaxesGrp/TotalAmt010533
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt045424
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012912
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0194920
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt046
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0219545
IRS990/PYOtherRevenueAmt059684
IRS990/PYRevenuesLessExpensesAmt0-90921
IRS990/PYSalariesCompEmpBnftPaidAmt0126026
IRS990/PYTotalExpensesAmt0345571
IRS990/PYTotalRevenueAmt0254650
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-71910
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0134844
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0130578
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0265422
IRS990ScheduleD/EquipmentGrp/BookValueAmt021632
IRS990ScheduleD/EquipmentGrp/DepreciationAmt087459
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109091
IRS990ScheduleD/ExpensesSubtotalAmt0340959
IRS990ScheduleD/LandGrp/BookValueAmt0125169
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0125169
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034442
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034442
IRS990ScheduleD/RevenueSubtotalAmt0269049
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0281645
IRS990ScheduleD/TotalExpensesPerForm990Amt0340959
IRS990ScheduleD/TotalRevenuePerForm990Amt0269049
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0269049
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0340959
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE SUBMITTED TO STAFF FOR REVIEW. IT WILL THEN BE SUBMITTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND FOR A RECOMMENDATION FOR APPROVAL TO THE BOARD OF DIRECTORS. IT WILL THEN BE PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND FOR ACTION ON THE FINANCE COMMITTEE'S RECOMMENDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS:A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE KOSCIUSKO COUNTY CONVENTION & VISITORS BUREAU WRITTEN POLICIES ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSABLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS EVALUATED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION IS EVALUATED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUESTS FOR COPIES OF GOVERNING DOCUMENTS ARE EVALUATED ON A CASE BY CASE BASIS BY THE BOARD OF DIRECTORS AND/OR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$424,755
Liabilities
$132,420
Net assets
$292,335
Revenue
$269,049
Expenses
$340,959
Net income
-$71,910
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.10$0.15$4.95$6.38$5.58$0.79
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$1.51$4.16$6.39$4.94$1.45
2022Detailed filing. Detailed filing data is available for this year.$3.42$0.71$2.71$3.95$4.27$0.32
2021Detailed filing. Detailed filing data is available for this year.$3.56$0.53$3.03$4.25$4.51$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.45$3.29$3.85$3.59$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$1.03$3.00$4.40$4.13$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$0.97$2.74$3.60$3.97$0.37
2017Detailed filing. Detailed filing data is available for this year.$4.08$0.97$3.11$3.73$3.54$0.19
2016Detailed filing. Detailed filing data is available for this year.$4.25$1.32$2.92$2.69$3.41$0.72
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.07$1.43$3.64$2.55$3.46$0.91
2014Detailed filing. Detailed filing data is available for this year.$5.81$1.26$4.55$4.26$4.11$0.15
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.58$1.18$4.40$4.17$4.01$0.15
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.52$1.28$4.25$3.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$1.13$4.36$3.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.90$4.38$3.38