Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
EIN 35-1940594 • 501(c)6 • Shipshewana, IN
Profile
The lagrange county convention and visitors bureau is a nonprofit organization entrusted with the mission of promoting lagrange county and surrounding areas as a destination for tourism, conventions, and related recreation to groups and individuals.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Liabilities / Revenue
15th percentile
Higher debt load relative to revenue than 15% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 7.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Up$1,187,953
Up $36,659 (+3.2%) from 2023
Liabilities
Down$1,807
Down $5,328 (-75%) from 2023
Net Assets
Up$1,186,146
Up $41,987 (+3.7%) from 2023
Revenue
Down$1,393,688
Down $102,851 (-6.9%) from 2023
Expenses
Up$1,351,701
Up $256,867 (+23%) from 2023
Net Income
Down$41,987
Down $359,718 (-90%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The lagrange county convention and visitors bureau is a nonprofit organization entrusted with the mission of promoting lagrange county and surrounding areas as a destination for tourism, conventions, and related recreation to groups and individuals.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $636,157 | $682,046 | ▲ $45,889 |
| Savings and Temporary Cash Investments | $425,000 | $425,000 | → $0 |
| Land, Buildings, and Equipment, Net | $90,137 | $80,907 | ▼ $9,230 |
| Total Assets | $1,151,294 | $1,187,953 | ▲ $36,659 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,135 | $1,807 | ▼ $5,328 |
| Total Liabilities | $7,135 | $1,807 | ▼ $5,328 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,144,159 | $1,186,146 | ▲ $41,987 |
| Total Net Assets Fund Balance | $1,144,159 | $1,186,146 | ▲ $41,987 |
| Total Liabilities and Net Assets / Fund Balance | $1,151,294 | $1,187,953 | ▲ $36,659 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $80,907 | $112,090 | $192,997 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sonya Nash | Executive Di | FT | $94,538 | $2,836 | $97,374 |
| Name | Title |
|---|---|
| Lora Gates | President |
| Andy Linder | Director |
| Joel Miller | Director |
| Marilyn Wingstrom | Director |
| Zac Stoltzfus | Director |
| Nate Jones | Treasurer |
| Jay Chupp | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $902,342 |
| Salaries, Compensation, and Employee Benefits | $392,762 |
| Grants and Similar Amounts Paid | $56,597 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Advertising | - | - | - | $487,060 |
| Other Salaries and Wages | - | - | - | $235,180 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $97,374 |
| Grants to Domestic Orgs | - | - | - | $56,597 |
| Other Expenses | - | - | - | $36,516 |
| Occupancy | - | - | - | $36,064 |
| Pension Plan Contributions | - | - | - | $31,810 |
| Payroll Taxes | - | - | - | $28,398 |
| Depreciation Depletion | - | - | - | $22,639 |
| Fees for Services Accounting | - | - | - | $22,555 |
| All Other Expenses | - | - | - | $20,389 |
| Office Expenses | - | - | - | $17,077 |
| Insurance | - | - | - | $4,628 |
| Travel | - | - | - | $2,705 |
| Fees for Services Legal | - | - | - | $403 |
| Total Functional Expenses | $0 | $0 | $0 | $1,351,701 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,351,701 |
| Total Expenses per Audited Statements | $1,351,701 |
| Total Expenses per Form 990 | $1,351,701 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Shipshewana Retail Merchant as | Shipshewana, IN | 501c6 | Project Funding | $48,234 |
| Town of Topeka | Topeka, IN | - | Signage | $8,363 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The executive director and board treasurer both review the form 990 and receive board approval prior to filing with the irs.”
“During each board meeting, members with any conflicts that pertain to any specific agenda item are noted prior to the discussion beginning. They are then asked to either recuse themselves from the room and/or refrain from participating in the discussion. The remaining board members may request the member with a conflict to remain in the room to answer questions and the member may agree to do so.”
“The board of directors performs an annual review of the executive director performance and compensation. The review is part of the annual budget process.”
“No other officers receive compensation.”
“The 990 is available upon request.”
“The lagrange county convention and visitors bureau is a nonprofit organization entrusted with the mission of promoting lagrange county and surrounding areas as a destination for tourism, conventions, and related recreation to groups and individuals.”
“The accounting standard which provides guidance on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the bureau may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the bureau and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended december 31, 2024 and 2023. The bureau is generally no longer subject to examination by the internal revenue service for years prior to 2021.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7135 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1807 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE LAGRANGE COUNTY CONVENTION AND VISITORS BUREAU IS A NONPROFIT ORGANIZATION ENTRUSTED WITH THE MISSION OF PROMOTING LAGRANGE COUNTY AND SURROUNDING AREAS AS A DESTINATION FOR TOURISM, CONVENTIONS, AND RELATED RECREATION TO GROUPS AND INDIVIDUALS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 487060 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 20389 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SONYA NASH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2607684008 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 350 S VAN BUREN ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SHIPSHEWANA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46565 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 636157 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 682046 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 97374 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1185000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 56597 |
| IRS990/CYInvestmentIncomeAmt | 0 | 29623 |
| IRS990/CYOtherExpensesAmt | 0 | 902342 |
| IRS990/CYOtherRevenueAmt | 0 | 29497 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 149568 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 41987 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 392762 |
| IRS990/CYTotalExpensesAmt | 0 | 1351701 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1393688 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 22639 |
| IRS990/Desc | 0 | THE PURPOSE OF THE LAGRANGE COUNTY CONVENTION AND VISITORS BUREAU IS TO PROMOTE CONVENTION, RECREATION, AND VISITOR INDUSTRY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22555 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 403 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 2836 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SONYA NASH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LORA GATES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAY CHUPP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NATE JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOEL MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ZAC STOLTZFUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARILYN WINGSTROM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANDY LINDER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 94538 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 1185000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 56597 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1393688 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4628 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 29623 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 29623 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 112090 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 90137 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 80907 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 192997 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE LAGRANGE COUNTY CONVENTION AND VISITORS BUREAU IS A NONPROFIT ORGANIZATION ENTRUSTED WITH THE MISSION OF PROMOTING LAGRANGE COUNTY AND SURROUNDING AREAS AS A DESTINATION FOR TOURISM, CONVENTIONS, AND RELATED RECREATION TO GROUPS AND INDIVIDUALS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1144159 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1186146 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1144159 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1186146 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 36064 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17077 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | PROJECT ENGAGEMENT |
| IRS990/OtherExpensesGrp/Desc | 1 | VACATION PLANNER |
| IRS990/OtherExpensesGrp/Desc | 2 | RESEARCH |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 104652 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 77801 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 69853 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 36516 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29497 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 29497 |
| IRS990/OtherRevenueTotalAmt | 0 | 29497 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 235180 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 28398 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 31810 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | LORA GATES |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 561591 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | VACATION PLANNER ADV REV |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 149568 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 149568 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1287250 |
| IRS990/PYInvestmentIncomeAmt | 0 | 38470 |
| IRS990/PYOtherExpensesAmt | 0 | 766032 |
| IRS990/PYOtherRevenueAmt | 0 | 27259 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 143560 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 401705 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 328802 |
| IRS990/PYTotalExpensesAmt | 0 | 1094834 |
| IRS990/PYTotalRevenueAmt | 0 | 1496539 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 41987 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 425000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 425000 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 80907 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 112090 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 192997 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1351701 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1393688 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE BUREAU MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE BUREAU AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE BUREAU IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 80907 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1351701 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1393688 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1393688 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1351701 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 48234 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 8363 |
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| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | SIGNAGE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | SHIPSHEWANA RETAIL MERCHANT AS |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | TOWN OF TOPEKA |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO BOX 637 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | PO BOX 127 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | SHIPSHEWANA |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | TOPEKA |
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| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | IN |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | GRANT APPLICATIONS ARE COMPLETED AND SUBMITTED TO THE EXECUTIVE DIRECTOR WHICH OUTLINE ALL CRITERIA, GUIDELINES, PROCEDURES,AND EXPECTATIONS OF THE GRANTEE. THE EXECUTIVE DIRECTOR FIRST REVIEWS ALL APPLICATIONS TO ENSURE THEY MEET THE GRANT CRITERIA DESCRIBED ON THE APPLICATION AND HAVE ADEQUATE SUPPORTING DOCUMENTATION TO BE ELIGIBLE FOR ASSISTANCE. THE EXECUTIVE DIRECTOR HAS PRE-APPROVAL BY THE BOARD TO APPROVE GRANT REQUESTS OF 10,000 OR LESS FROM THE DESTINATION DEVELOPMENT FUNDS. FOR GRANT REQUESTS GREATER THAN 10,000, THE REQUEST MUST BE REVIEWED AND APPROVED BY THE FULL BOARD. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE LAGRANGE COUNTY CONVENTION AND VISITORS BUREAU IS A NONPROFIT ORGANIZATION ENTRUSTED WITH THE MISSION OF PROMOTING LAGRANGE COUNTY AND SURROUNDING AREAS AS A DESTINATION FOR TOURISM, CONVENTIONS, AND RELATED RECREATION TO GROUPS AND INDIVIDUALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE EXECUTIVE DIRECTOR AND BOARD TREASURER BOTH REVIEW THE FORM 990 AND RECEIVE BOARD APPROVAL PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DURING EACH BOARD MEETING, MEMBERS WITH ANY CONFLICTS THAT PERTAIN TO ANY SPECIFIC AGENDA ITEM ARE NOTED PRIOR TO THE DISCUSSION BEGINNING. THEY ARE THEN ASKED TO EITHER RECUSE THEMSELVES FROM THE ROOM AND/OR REFRAIN FROM PARTICIPATING IN THE DISCUSSION. THE REMAINING BOARD MEMBERS MAY REQUEST THE MEMBER WITH A CONFLICT TO REMAIN IN THE ROOM TO ANSWER QUESTIONS AND THE MEMBER MAY AGREE TO DO SO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS PERFORMS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR PERFORMANCE AND COMPENSATION. THE REVIEW IS PART OF THE ANNUAL BUDGET PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO OTHER OFFICERS RECEIVE COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE 990 IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.VISITSHIPSHEWANA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LORA GATES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAGRANGE COUNTY CONVENTION AND |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | VISITORS BUREAU INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAGR |
| ReturnHeader/Filer/EIN | 0 | 351940594 |
| ReturnHeader/Filer/PhoneNum | 0 | 2607684008 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 350 S VAN BUREN ST STE H |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SHIPSHEWANA |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BADEN GAGE & SCHROEDER LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6920 POINTE INVERNESS WAY 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT WAYNE |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 468047926 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2604222551 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MELISSA J WOLF CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-10T14:09:50-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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