Civic Intelligence

Greater Lansing Convention Visitors Bureau

EIN 38-1653601 • 501(c)6 • Lansing, MI

View Organization Page

Profile

The mission of the greater lansing convention and visitors bureau is to positively impact our community's quality of life by developing the region as a visitor destination.

500 E Michigan Ave Ste 180Lansing, MI 48912

www.lansing.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.21x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.26x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

27th percentile

-1.6%

Higher net margin than 27% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$261,870

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

23rd percentile

-2.3%

Faster asset growth than 23% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

8.8%

Faster revenue growth than 61% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$9,151,091

Down $213,591 (-2.3%) from 2023

Liabilities

Down

$1,877,903

Down $98,330 (-5.0%) from 2023

Net Assets

Down

$7,273,188

Down $115,261 (-1.6%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin27th percentile

Revenue

Up

$7,291,487

Up $590,893 (+8.8%) from 2023

Expenses

Up

$7,406,748

Up $917,015 (+14%) from 2023

Net Income

Down

-$115,261

Down $326,122 (-155%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $3,047,923Liabilities 2010: $594,048Net Assets 2010: $2,453,8752010Assets 2011: $3,126,405Liabilities 2011: $587,986Net Assets 2011: $2,538,4192011Assets 2012: $3,360,967Liabilities 2012: $570,864Net Assets 2012: $2,790,1032012Assets 2013: $3,597,821Liabilities 2013: $640,436Net Assets 2013: $2,957,3852013Assets 2014: $3,690,420Liabilities 2014: $628,406Net Assets 2014: $3,062,0142014Assets 2015: $4,171,314Liabilities 2015: $725,971Net Assets 2015: $3,445,3432015Assets 2016: $4,344,742Liabilities 2016: $627,092Net Assets 2016: $3,717,6502016Assets 2017: $4,565,948Liabilities 2017: $660,908Net Assets 2017: $3,905,0402017Assets 2018: $4,564,250Liabilities 2018: $720,947Net Assets 2018: $3,843,3032018Assets 2019: $4,625,035Liabilities 2019: $799,880Net Assets 2019: $3,825,1552019Assets 2020: $4,599,750Liabilities 2020: $394,424Net Assets 2020: $4,205,3262020Assets 2021: $7,204,698Liabilities 2021: $651,780Net Assets 2021: $6,552,9182021Assets 2022: $9,387,515Liabilities 2022: $2,209,927Net Assets 2022: $7,177,5882022Assets 2023: $9,364,682Liabilities 2023: $1,976,233Net Assets 2023: $7,388,4492023Assets 2024: $9,151,091Liabilities 2024: $1,877,903Net Assets 2024: $7,273,1882024

Highlighted filing

2024

Assets$9,151,091
Liabilities$1,877,903
Net Assets$7,273,188
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,336,1172010Revenue 2011: $3,901,601Expenses 2011: $3,817,057Net Income 2011: $84,5442011Revenue 2012: $4,166,728Expenses 2012: $3,915,044Net Income 2012: $251,6842012Revenue 2013: $4,660,824Expenses 2013: $4,493,542Net Income 2013: $167,2822013Revenue 2014: $4,930,798Expenses 2014: $4,826,169Net Income 2014: $104,6292014Revenue 2015: $5,259,514Expenses 2015: $4,876,185Net Income 2015: $383,3292015Revenue 2016: $5,882,122Expenses 2016: $5,609,815Net Income 2016: $272,3072016Revenue 2017: $6,004,794Expenses 2017: $5,817,404Net Income 2017: $187,3902017Revenue 2018: $6,055,318Expenses 2018: $6,089,388Net Income 2018: -$34,0702018Revenue 2019: $6,004,272Expenses 2019: $6,022,420Net Income 2019: -$18,1482019Revenue 2020: $3,030,740Expenses 2020: $2,650,569Net Income 2020: $380,1712020Revenue 2021: $5,706,120Expenses 2021: $3,358,528Net Income 2021: $2,347,5922021Revenue 2022: $5,862,903Expenses 2022: $5,029,741Net Income 2022: $833,1622022Revenue 2023: $6,700,594Expenses 2023: $6,489,733Net Income 2023: $210,8612023Revenue 2024: $7,291,487Expenses 2024: $7,406,748Net Income 2024: -$115,2612024

Highlighted filing

2024

Revenue$7,291,487
Expenses$7,406,748
Net Income-$115,261
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,151,091
Liabilities
$1,877,903
Net assets
$7,273,188
Revenue
$7,291,487
Expenses
$7,406,748
Net income
-$115,261
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.15$1.88$7.27$7.29$7.41$0.12
2023Detailed filing. Detailed filing data is available for this year.$9.36$1.98$7.39$6.70$6.49$0.21
2022Detailed filing. Detailed filing data is available for this year.$9.39$2.21$7.18$5.86$5.03$0.83
2021Detailed filing. Detailed filing data is available for this year.$7.20$0.65$6.55$5.71$3.36$2.35
2020Detailed filing. Detailed filing data is available for this year.$4.60$0.39$4.21$3.03$2.65$0.38
2019Detailed filing. Detailed filing data is available for this year.$4.63$0.80$3.83$6.00$6.02$0.02
2018Detailed filing. Detailed filing data is available for this year.$4.56$0.72$3.84$6.06$6.09$0.03
2017Detailed filing. Detailed filing data is available for this year.$4.57$0.66$3.91$6.00$5.82$0.19
2016Detailed filing. Detailed filing data is available for this year.$4.34$0.63$3.72$5.88$5.61$0.27
2015Detailed filing. Detailed filing data is available for this year.$4.17$0.73$3.45$5.26$4.88$0.38
2014Detailed filing. Detailed filing data is available for this year.$3.69$0.63$3.06$4.93$4.83$0.10
2013Detailed filing. Detailed filing data is available for this year.$3.60$0.64$2.96$4.66$4.49$0.17
2012Summary only. Only limited summary data is available for this year.$3.36$0.57$2.79$4.17$3.92$0.25
2011Summary only. Only limited summary data is available for this year.$3.13$0.59$2.54$3.90$3.82$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.59$2.45$3.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$7,291,487
Mission and Program Overview

Mission

The mission of the greater lansing convention and visitors bureau is to positively impact the area's economy by marketing the region as a travel destination

To promote the region as a visitor destination to impact the area's economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,151,119$6,959,243▼ $191,876
Accounts Receivable$751,436$871,874▲ $120,438
Cash and Non-Interest-Bearing Accounts$137,820$178,532▲ $40,712
Land, Buildings, and Equipment, Net$130,920$96,165▼ $34,755
Prepaid Expenses and Deferred Charges$58,585$66,711▲ $8,126
Total Assets$9,364,682$9,151,091▼ $213,591
Other Assets Total$1,134,802$978,566▼ $156,236
Liabilities
Accounts Payable and Accrued Expenses$903,412$965,491▲ $62,079
Other Liabilities$1,015,931$861,572▼ $154,359
Deferred Revenue$56,890$50,840▼ $6,050
Total Liabilities$1,976,233$1,877,903▼ $98,330
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,388,449$7,273,188▼ $115,261
Total Net Assets Fund Balance$7,388,449$7,273,188▼ $115,261
Total Liabilities and Net Assets / Fund Balance$9,364,682$9,151,091▼ $213,591

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$95,459$575,717$671,176
Leasehold Improvements$706$346,832$347,538
Other Assets Org$978,566--
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie a PingstonPresident & CEOFT$195,939$65,931$261,870
David BuckenbergerSenior VP of Business DeveFT$153,300$45,224$198,524
Tracy PadotChief Marketing OfficerFT$140,000$36,822$176,822
Erik DeckerVP of Finance and AdministFT$123,448$34,298$157,746
Meghan ZiehmerExectutive Director - LansFT$124,345$10,457$134,802

Board Members and Trustees

NameTitle
Marcus KirkpatrickChair
Cindy BowenPast Chair
Kellie DeanVice Chair
Angela MccombDirector
Dorothy MaxwellDirector
Elaine HardyDirector
Eric OlmscheidDirector
Gabrielle LawrenceDirector
Rebecca SeleskyDirector
Will CantrellDirector
Tracie KentSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,904,254
Program Service Revenue
$89,779
Investment Income
$281,314
Other Revenue
$16,140
All Other Contributions
$568,848
Change in Net Assets
$-115,261

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,291,487
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,291,487
Total Revenue per Form 990
$7,291,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,459,989
Salaries, Compensation, and Employee Benefits$2,896,759
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$3,212,373
Other Salaries and Wages---$1,507,648
Current Officers, Directors, Trustees, and Key Employees---$929,764
Occupancy---$281,712
Other Employee Benefits---$280,039
Payroll Taxes---$179,308
Office Expenses---$162,095
Travel---$81,036
Other Expenses---$64,843
Conferences and Meetings---$58,600
All Other Expenses---$53,471
Grants to Domestic Orgs---$50,000
Fees for Services Other---$46,996
Depreciation Depletion---$46,077
Fees for Services Lobbying---$21,600
Fees for Services Accounting---$17,830
Fees for Services Legal---$15,866
Insurance---$13,829
Total Functional Expenses$0$0$0$7,406,748

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,406,748
Total Expenses per Audited Statements$7,406,748
Total Expenses per Form 990$7,406,748
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Greater Lansing Destination Development FoundationLansing, MI501(c)(3)To Help Promote Greater Lansing$50,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$21,600
Total Nondeductible Lobbying and Political Cost$21,600
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligation$861,572
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Section A, Line 6

“The greater lansing convention & visitors bureau (glcvb) is a membership based organization, ending 2024 with 611 members.”

Form 990, Part VI, Section A, Line 7A

“The greater lansing convention & visitors bureau (glcvb) is a membership based organization, ending 2023 with 614 members. Recommendations for individuals to fill open board positions are reviewed by the governance committee of the board. A ballot is then put forth annually to the membership for election of board member positions.”

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

“The finance committee reviews all financial activity of the bureau including annual audit, policies, etc, and makes recommendations to the full board. The form 990 was reviewed by the finance committee. The form 990 was provided to all board members before filing with the irs.”

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

“Board members are required to disclose any conflicts of interest annually.”

Form 990, Part VI, Section B, Line 15

“The greater lansing convention & visitors bureau is a member of destination international (di). Di conducts salary & benefit surveys every 2 years of convention & visitor bureaus across the country. Salaries are reviewed on an annual basis to ensure that they are properly aligned with this survey, as well as other non-profit organization surveys in michigan and the greater lansing area.”

Form 990, Part VI, Section C, Line 19

“The greater lansing convention & visitors bureau makes its governing documents, conflict of interest policy and financial statements available to the public upon request at the office of the glcvb.”

Filing and Contact Details

Filer

Filer Name
Greater Lansing Convention Visitors
EIN
38-1653601
Phone
5174870077
Address
500 E MICHIGAN AVE STE 180, LANSING, MI 48912

Signing Officer

Name
Julie Pingston
Title
President/CEO
Phone
5174870077
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Pingston
Formed
1960
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
49
Volunteers
90

Preparer

Firm
Rehmann Robson LLC
Address
675 ROBINSON RD, JACKSON, MI 49203
Preparer
Laura E Coston CPA
Phone
5177876503
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process for selecting and overseeing the independent auditor has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The bureau is a not-for-profit organization exempt from income tax under section 501(c)(6) of the internal revenue code and is exempt from similar state and local taxes. Although the bureau was granted an income tax exemption by the internal revenue service, such exemption does not apply to "unrelated business taxable income". Such income, pursuant to the internal revenue code and related regulations, includes investment income such as interest received from sources other than directly from the membership. The bureau has been classified as not a private foundation. The bureau analyzes its income tax filing positions in the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions, to identify potential uncertain tax positions. The bureau treats interest and penalties attributable to income taxes, and reflects any charges for such, to the extent they arise, as a component of its administration expenses. The bureau has evaluated its income tax filing positions for years 2021 through 2024, the years which remain subject to examination by major tax jurisdiction as of december 31, 2024. The bureau concluded that there are no significant uncertain tax positions requiring recognition in the bureau's financial statements. The bureau does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The bureau does not have any amounts accrued for interest and penalties related to utb at december 31, 2024, and it is not aware of any claims for such amounts by federal or state income tax authorities.”

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IRS990/Form990PartVIISectionAGrp/PersonNm15ERIK DECKER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF MARKETING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECTUTIVE DIRECTOR - LANS
IRS990/Form990PartVIISectionAGrp/TitleTxt14SENIOR VP OF BUSINESS DEVE
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP OF FINANCE AND ADMINIST
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt050000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE GREATER LANSING CONVENTION AND VISITORS BUREAU IS TO POSITIVELY IMPACT OUR COMMUNITY'S QUALITY OF LIFE BY DEVELOPING THE REGION AS A VISITOR DESTINATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07388449
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07273188
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0281712
IRS990/OfficeExpensesGrp/TotalAmt0162095
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01134802
IRS990/OtherAssetsTotalGrp/EOYAmt0978566
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0280039
IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1E-COMMERCE
IRS990/OtherExpensesGrp/Desc2MAINTENANCE
IRS990/OtherExpensesGrp/Desc3TRAINING
IRS990/OtherExpensesGrp/TotalAmt0146674
IRS990/OtherExpensesGrp/TotalAmt1128897
IRS990/OtherExpensesGrp/TotalAmt2108090
IRS990/OtherExpensesGrp/TotalAmt364843
IRS990/OtherLiabilitiesGrp/BOYAmt01015931
IRS990/OtherLiabilitiesGrp/EOYAmt0861572
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016140
IRS990/OtherRevenueTotalAmt016140
IRS990/OtherSalariesAndWagesGrp/TotalAmt01507648
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0179308
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt058585
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt066711
IRS990/PrincipalOfficerNm0JULIE PINGSTON
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt089779
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYProgramServiceRevenueAmt088913
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
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IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0575717
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0671176
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07406748
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0346832
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0347538
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0978566
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0861572
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE OBLIGATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07291487
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BUREAU IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE BUREAU WAS GRANTED AN INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME". SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME SUCH AS INTEREST RECEIVED FROM SOURCES OTHER THAN DIRECTLY FROM THE MEMBERSHIP. THE BUREAU HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE BUREAU ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE BUREAU TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS ADMINISTRATION EXPENSES. THE BUREAU HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR YEARS 2021 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF DECEMBER 31, 2024. THE BUREAU CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE BUREAU'S FINANCIAL STATEMENTS. THE BUREAU DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE BUREAU DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTB AT DECEMBER 31, 2024, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0978566
IRS990ScheduleD/TotalExpensesPerForm990Amt07406748
IRS990ScheduleD/TotalLiabilityAmt0861572
IRS990ScheduleD/TotalRevenuePerForm990Amt07291487
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07291487
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07406748
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt050000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO HELP PROMOTE GREATER LANSING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GREATER LANSING DESTINATION DEVELOPMENT FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0202930623
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0500 E MICHIGAN AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LANSING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd048912
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS BY RECEIVING FINANCIAL AND PROGRAM REPORTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3123448
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount27000
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt210290
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt39061
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt219532
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt319237
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30

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