Civic Intelligence

Brown County Maple Leaf Management Group

EIN 82-5005124 • 501(c)4 • Nashville, IN

Profile

To develop, manage, and promote the brown county music center venue inaccordance with a contract between the brown county maple leaf building corporation (the"building corporation"), the county, and the brown county convention and visitors commission(the "cvc").

200 Maple Leaf BlvdNashville, IN 47448

www.browncountymusiccenter.com

Siviq Scores

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

Liabilities / Assets

90th percentile

0.75x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.39x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

32nd percentile

0.0%

Higher net margin than 32% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

0.7%

Faster revenue growth than 33% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$3,373,329

Up $397,913 (+13%) from 2023

Liabilities

Up

$2,546,300

Up $397,749 (+19%) from 2023

Net Assets

Up

$827,029

Up $164 (+0.0%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin32nd percentile

Revenue

Up

$6,524,718

Up $42,418 (+0.7%) from 2023

Expenses

Up

$6,524,554

Up $51,635 (+0.8%) from 2023

Net Income

Down

$164

Down $9,217 (-98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2019: $1,003,462Liabilities 2019: $1,335,376Net Assets 2019: -$331,9142019Assets 2020: $819,354Liabilities 2020: $1,201,235Net Assets 2020: -$381,8812020Assets 2021: $2,734,894Liabilities 2021: $1,908,074Net Assets 2021: $826,8202021Assets 2022: $2,631,596Liabilities 2022: $1,814,112Net Assets 2022: $817,4842022Assets 2023: $2,975,416Liabilities 2023: $2,148,551Net Assets 2023: $826,8652023Assets 2024: $3,373,329Liabilities 2024: $2,546,300Net Assets 2024: $827,0292024

Highlighted filing

2024

Assets$3,373,329
Liabilities$2,546,300
Net Assets$827,029
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $1,539,696Expenses 2019: $1,871,610Net Income 2019: -$331,9142019Revenue 2020: $1,278,040Expenses 2020: $1,443,133Net Income 2020: -$165,0932020Revenue 2021: $3,843,193Expenses 2021: $2,627,714Net Income 2021: $1,215,4792021Revenue 2022: $4,116,512Expenses 2022: $4,125,848Net Income 2022: -$9,3362022Revenue 2023: $6,482,300Expenses 2023: $6,472,919Net Income 2023: $9,3812023Revenue 2024: $6,524,718Expenses 2024: $6,524,554Net Income 2024: $1642024

Highlighted filing

2024

Revenue$6,524,718
Expenses$6,524,554
Net Income$164
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,373,329
Liabilities
$2,546,300
Net assets
$827,029
Revenue
$6,524,718
Expenses
$6,524,554
Net income
$164
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$2.55$0.83$6.52$6.52$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$2.15$0.83$6.48$6.47$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$1.81$0.82$4.12$4.13$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$1.91$0.83$3.84$2.63$1.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$1.20$0.38$1.28$1.44$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$1.34$0.33$1.54$1.87$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$6,524,718
Mission and Program Overview

Mission

To develop, manage, and promote the brown county music center venue inaccordance with a contract between the brown county maple leaf building corporation (the"building corporation"), the county, and the brown county convention and visitors commission(the "cvc").

To develop, manage, and promote the brown county music center venue in accordance with a contract between the brown county maple leaf building corporation (the "building corporation"), the county, and the brown county convention and visitors commission (the "cvc").

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,078,559$1,455,428▲ $376,869
Savings and Temporary Cash Investments$1,008,489$789,697▼ $218,792
Land, Buildings, and Equipment, Net$724,399$789,408▲ $65,009
Accounts Receivable$53,590$150,465▲ $96,875
Prepaid Expenses and Deferred Charges$110,379$132,821▲ $22,442
Total Assets$2,975,416$3,373,329▲ $397,913
Other Assets Total$0$55,510▲ $55,510
Liabilities
Deferred Revenue$1,600,112$2,026,696▲ $426,584
Mortgage Notes Payable Secured by Investment Property$278,322$260,758▼ $17,564
Accounts Payable and Accrued Expenses$244,326$213,258▼ $31,068
Other Liabilities$25,791$45,588▲ $19,797
Total Liabilities$2,148,551$2,546,300▲ $397,749
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$826,865$827,029▲ $164
Total Net Assets Fund Balance$826,865$827,029▲ $164
Total Liabilities and Net Assets / Fund Balance$2,975,416$3,373,329▲ $397,913

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$680,516$286,586$967,102
Other Land Buildings$59,861$33,256$93,117
Equipment$49,031$18,545$67,576
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christian WebbExecutive DirectorFT$126,179$18,798$144,977

Board Members and Trustees

NameTitle
Barry HerringCo-president
Kevin AultCo-president
Bruce GouldVice President
Darren ByrdDirector
Diana BiddleDirector
Jerry PittmanDirector
Jim SchultzSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Brown CountyManagement Contract20 EAST MAIN STREET FIRST FLOOR, Nashville, IN 47448$832,047
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,068,590
Investment Income
$62,359
Other Revenue
$393,769
Change in Net Assets
$164

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,524,718
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,524,718
Total Revenue per Form 990
$6,524,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,668,936
Salaries, Compensation, and Employee Benefits$780,838
Grants and Similar Amounts Paid$74,780
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,353,336$28,317-$3,381,653
Fees for Services Management-$832,047-$832,047
Other Salaries and Wages$410,009$182,900-$592,909
Occupancy$537,658$50,340-$587,998
Advertising$464,771$24,462-$489,233
Current Officers, Directors, Trustees, and Key Employees$100,978$43,999-$144,977
Depreciation Depletion$81,897$20,474-$102,371
Grants to Domestic Orgs$74,780--$74,780
Travel$27,517$27,516-$55,033
Office Expenses$13,222$23,227-$36,449
Other Employee Benefits$22,971$7,657-$30,628
Insurance$19,191$6,397-$25,588
Fees for Services Legal$2,446$22,015-$24,461
Interest$17,923$1,991-$19,914
Pension Plan Contributions$8,522$3,802-$12,324
Fees for Services Accounting$600$5,400-$6,000
Other Expenses$47,650$5,539-$5,539
Total Functional Expenses$5,183,471$1,341,083$0$6,524,554

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,524,554
Total Expenses per Audited Statements$6,524,554
Total Expenses per Form 990$6,524,554
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Brown County Community FoundationNashville, IN501(c)(3)To Further the Exempt Purpose of the Organization$56,085
Brown County TreasurerNashville, INGovernmentalTo Further the Exempt Purpose of the Organization$18,695
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages and Payroll Liabilities$43,709
Refundable Advance$1,879
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is provided to the governing body and public upon request. The 990 is reviewed by the controller prior to filing.”

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

“Directors are required to read and acknowledge compliance with the conflict of interest policy annually. Furthermore, as conflicts may arise throughout the year, the board member(s) with the conflict are excused from the discussion and vote on the matter.”

Form 990, Part VI, Section C, Line 19

“The organization's tax return, financial statements and other items are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Brown County Maple Leaf Management Group
EIN
82-5005124
Phone
8129885323
Address
200 MAPLE LEAF BLVD, NASHVILLE, IN 47448

Signing Officer

Name
Jeff Overby
Title
Controller
Phone
8129885323
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Overby
Formed
2018
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
51
Volunteers
312

Preparer

Firm
Blue & Co LLC
Address
4164 CENTRAL AVE, COLUMBUS, IN 47203
Preparer
Stephanie Castetter CPA
Phone
8126692800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Booking fees: program service expenses 192,484. Management and general expenses 0. Fundraising expenses 0. Total expenses 192,484. Licenses and fees: program service expenses 76,030. Management and general expenses 0. Fundraising expenses 0. Total expenses 76,030. Bank fees: program service expenses 3,146. Management and general expenses 28,317. Fundraising expenses 0. Total expenses 31,463. Artist fees: program service expenses 3,081,676. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,081,676.”

Line 2C

“There was no change in the oversight of the audit or selection of an independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclousre in the accompanying financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 457 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.

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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO DEVELOP, MANAGE, AND PROMOTE THE BROWN COUNTY MUSIC CENTER VENUE IN ACCORDANCE WITH A CONTRACT BETWEEN THE BROWN COUNTY MAPLE LEAF BUILDING CORPORATION (THE "BUILDING CORPORATION"), THE COUNTY, AND THE BROWN COUNTY CONVENTION AND VISITORS COMMISSION (THE "CVC").
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0278322
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0260758
IRS990/NetAssetsOrFundBalancesBOYAmt0826865
IRS990/NetAssetsOrFundBalancesEOYAmt0827029
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0382946
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0382946
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0826865
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0827029
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt050340
IRS990/OccupancyGrp/ProgramServicesAmt0537658
IRS990/OccupancyGrp/TotalAmt0587998
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt023227
IRS990/OfficeExpensesGrp/ProgramServicesAmt013222
IRS990/OfficeExpensesGrp/TotalAmt036449
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt055510
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07657
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022971
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030628
IRS990/OtherExpensesGrp/Desc0PAYMENT IN LIEU OF TAXE
IRS990/OtherExpensesGrp/Desc1SHUTTLE SERVICES FOR SH
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt055000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15539
IRS990/OtherExpensesGrp/ProgramServicesAmt047650
IRS990/OtherExpensesGrp/TotalAmt055000
IRS990/OtherExpensesGrp/TotalAmt147650
IRS990/OtherExpensesGrp/TotalAmt25539
IRS990/OtherLiabilitiesGrp/BOYAmt025791
IRS990/OtherLiabilitiesGrp/EOYAmt045588
IRS990/OtherRevenueMiscGrp/BusinessCd0711110
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010823
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010823
IRS990/OtherRevenueTotalAmt010823
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0182900
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0410009
IRS990/OtherSalariesAndWagesGrp/TotalAmt0592909
IRS990/PartialLiquidationInd00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03802
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08522
IRS990/PensionPlanContributionsGrp/TotalAmt012324
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0110379
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0132821
IRS990/PrincipalOfficerNm0JEFF OVERBY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/BusinessCd3711110
IRS990/ProgramServiceRevenueGrp/BusinessCd4711110
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1CONCESSION COMMISSION
IRS990/ProgramServiceRevenueGrp/Desc2TICKET MASTER FEES
IRS990/ProgramServiceRevenueGrp/Desc3MERCHANDISE COMMISSION
IRS990/ProgramServiceRevenueGrp/Desc4SAVE YOUR SEAT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05064321
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1450391
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2340157
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3114608
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt454470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05064321
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1450391
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2340157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3114608
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt454470
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt021815
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0267000
IRS990/PYInvestmentIncomeAmt016220
IRS990/PYOtherExpensesAmt05479775
IRS990/PYOtherRevenueAmt0330406
IRS990/PYProgramServiceRevenueAmt06113859
IRS990/PYRevenuesLessExpensesAmt09381
IRS990/PYSalariesCompEmpBnftPaidAmt0726144
IRS990/PYTotalExpensesAmt06472919
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06482300
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0164
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0382946
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06462359
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01008489
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0789697
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt049031
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018545
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067576
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06524554
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0680516
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0286586
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0967102
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059861
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033256
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt093117
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt043709
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11879
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES AND PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE ADVANCE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06524718
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOUSRE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0789408
IRS990ScheduleD/TotalExpensesPerForm990Amt06524554
IRS990ScheduleD/TotalLiabilityAmt045588
IRS990ScheduleD/TotalRevenuePerForm990Amt06524718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06524718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06524554
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt056085
IRS990ScheduleI/RecipientTable/CashGrantAmt118695
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1GOVERNMENTAL
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BROWN COUNTY COMMUNITY FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BROWN COUNTY TREASURER
IRS990ScheduleI/RecipientTable/RecipientEIN0351960379
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 191
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1201 LOCUST LANE 1ST FLOOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NASHVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1NASHVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd047448
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd147448
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PER THEIR POLICY, SHOULD THE ORGANIZATION HAVE ANY EXCESS REVENUES AT THE END OF THEIR ANNUAL OPERATIONS AS DEFINED BY THE AGREEMENT, THE EXCESS REVENUES WILL BE DEPOSITED INTO AN EXCESS REVENUE FUND TO BE HELD BY THE ORGANIZATION. THESE FUNDS SHALL BE USED FIRST TO CREATE A CAPITAL IMPROVEMENT ACCOUNT UP TO ONE MILLION DOLLARS, SECOND TO REIMBURSE BROWN COUNTY CONVENTION AND VISITORS COMMISSION FOR ANY AMOUNTS PAID FROM THE INNKEEPER'S TAX PREVIOUSLY TO THE EXTENT REQUESTED, THIRD TO CONTRIBUTE 75% OF REMAINING EXCESS REVENUES PER CALENDAR YEAR TO THE BROWN COUNTY COMMUNITY FOUNDATION, AND FINALLY ALL REMAINDER DISTRIBUTED TO THE COUNTY TO BE USED FOR ANY PURPOSE PERMITTED BY LAW.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE GOVERNING BODY AND PUBLIC UPON REQUEST. THE 990 IS REVIEWED BY THE CONTROLLER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ARE REQUIRED TO READ AND ACKNOWLEDGE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. FURTHERMORE, AS CONFLICTS MAY ARISE THROUGHOUT THE YEAR, THE BOARD MEMBER(S) WITH THE CONFLICT ARE EXCUSED FROM THE DISCUSSION AND VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S TAX RETURN, FINANCIAL STATEMENTS AND OTHER ITEMS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOKING FEES: PROGRAM SERVICE EXPENSES 192,484. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 192,484. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 76,030. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,030. BANK FEES: PROGRAM SERVICE EXPENSES 3,146. MANAGEMENT AND GENERAL EXPENSES 28,317. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,463. ARTIST FEES: PROGRAM SERVICE EXPENSES 3,081,676. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,081,676.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02975416
IRS990/TotalAssetsEOYAmt03373329
IRS990/TotalAssetsGrp/BOYAmt02975416
IRS990/TotalAssetsGrp/EOYAmt03373329
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt051
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01341083
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05183471
IRS990/TotalFunctionalExpensesGrp/TotalAmt06524554
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02148551
IRS990/TotalLiabilitiesEOYAmt02546300
IRS990/TotalLiabilitiesGrp/BOYAmt02148551
IRS990/TotalLiabilitiesGrp/EOYAmt02546300
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0826865
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0827029

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