Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
990 • Fiscal year 2020 • EIN 82-5005124
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 5.9% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Down$819,354
Down $184,108 (-18%) from 2019
Net Assets
Down-$381,881
Down $49,967 (-15%) from 2019
Liabilities
Down$1,201,235
Down $134,141 (-10%) from 2019
Revenue
Down$1,278,040
Down $261,656 (-17%) from 2019
Expenses
Down$1,443,133
Down $428,477 (-23%) from 2019
Net Income
Up-$165,093
Up $166,821 (+50%) from 2019
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").
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $895,012 | $258,131 | ▼ $636,881 |
| Land, Buildings, and Equipment, Net | $0 | $244,750 | ▲ $244,750 |
| Accounts Receivable | $40,846 | $242,260 | ▲ $201,414 |
| Prepaid Expenses and Deferred Charges | $65,818 | $70,139 | ▲ $4,321 |
| Total Assets | $1,003,462 | $819,354 | ▼ $184,108 |
| Other Assets Total | $1,786 | $4,074 | ▲ $2,288 |
| Liabilities | |||
| Deferred Revenue | $1,200,265 | $1,041,109 | ▼ $159,156 |
| Other Liabilities | $60,071 | $154,465 | ▲ $94,394 |
| Accounts Payable and Accrued Expenses | $75,040 | $5,661 | ▼ $69,379 |
| Total Liabilities | $1,335,376 | $1,201,235 | ▼ $134,141 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-331,914 | $-381,881 | ▼ $49,967 |
| Total Net Assets Fund Balance | $-331,914 | $-381,881 | ▼ $49,967 |
| Total Liabilities and Net Assets / Fund Balance | $1,003,462 | $819,354 | ▼ $184,108 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $244,750 | $22,250 | $267,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Christian Webb | Executive Director | FT | $75,408 | $75,408 |
| Dana Beth Evans No Longer Employed | Former Exec. Director | FT | $20,769 | $20,769 |
| Name | Title |
|---|---|
| Barry Herring | Co-president |
| Kevin Alut | Co-president |
| Bruce Gold | Vice President |
| Darren Byrd | Director |
| Dianna Biddle | Director |
| Jim Schultz | Secretary |
| Mike Lafferty | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,157,509 |
| Salaries, Compensation, and Employee Benefits | $285,624 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $485,135 | $5,256 | - | $490,391 |
| Occupancy | $210,299 | $265,079 | - | $475,378 |
| Other Salaries and Wages | $163,293 | $26,154 | - | $189,447 |
| Current Officers, Directors, Trustees, and Key Employees | $48,089 | $48,088 | - | $96,177 |
| Advertising | $63,732 | $3,354 | - | $67,086 |
| Insurance | $19,858 | $13,238 | - | $33,096 |
| Depreciation Depletion | $22,250 | - | - | $22,250 |
| Travel | - | $11,797 | - | $11,797 |
| Other Expenses | $11,256 | $11,087 | - | $11,087 |
| Fees for Services Management | $8,493 | $2,123 | - | $10,616 |
| Fees for Services Legal | $7,742 | $1,935 | - | $9,677 |
| Office Expenses | $5,789 | $1,711 | - | $7,500 |
| Fees for Services Accounting | $5,900 | $1,475 | - | $7,375 |
| Total Functional Expenses | $1,051,836 | $391,297 | $0 | $1,443,133 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Sba Loan | $150,000 |
| Accrued Wages and Payroll Liabilities | $4,465 |
“The form 990 is provided to the governing body and public upon request. The 990 is reviewed by the controller prior to filing.”
“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.”
“The organization's tax return, financial statements and other items are made available to the public upon request.”
“Booking fees: program service expenses 98,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 98,325. Licenses and fees: program service expenses 12,626. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,626. Bank fees: program service expenses 0. Management and general expenses 5,256. Fundraising expenses 0. Total expenses 5,256. Artist fees: program service expenses 374,184. Management and general expenses 0. Fundraising expenses 0. Total expenses 374,184.”
“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, 2019, 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.”
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 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 75040 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5661 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 40846 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 242260 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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"). |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 3354 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 63732 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 67086 |
| IRS990/AllOtherContributionsAmt | 0 | 2500 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JEFF OVERBY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8129885323 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 200 MAPLE LEAF BOULEVARD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 47448 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 895012 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 258131 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 48088 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 48089 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 96177 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 120961 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12 |
| IRS990/CYOtherExpensesAmt | 0 | 1157509 |
| IRS990/CYOtherRevenueAmt | 0 | 52497 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1104570 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -165093 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 285624 |
| IRS990/CYTotalExpensesAmt | 0 | 1443133 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1278040 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1200265 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1041109 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 22250 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 22250 |
| IRS990/Desc | 0 | 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"). |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 33 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1051836 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1475 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5900 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7375 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1935 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 7742 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9677 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2123 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 8493 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 10616 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 5256 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 485135 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 490391 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| 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/OtherCompensationAmt | 0 | 0 |
| 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MIKE LAFFERTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JIM SCHULTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BARRY HERRING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEVIN ALUT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DARREN BYRD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DIANNA BIDDLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BRUCE GOLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DANA BETH EVANS NO LONGER EMPLOYED |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CHRISTIAN WEBB |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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 | 20769 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 75408 |
| 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CO-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CO-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | FORMER EXEC. DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 118461 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1278040 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 13238 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19858 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33096 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 27 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 22250 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 244750 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 267000 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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"). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -331914 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -381881 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -331914 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -381881 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 265079 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 210299 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 475378 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1711 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5789 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7500 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1786 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4074 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SHUTTLE SERVICES FOR SH |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11087 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 11256 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 11256 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11087 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 60071 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 154465 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 52497 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 52497 |
| IRS990/OtherRevenueTotalAmt | 0 | 52497 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 26154 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 163293 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 189447 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 65818 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 70139 |
| IRS990/PrincipalOfficerNm | 0 | BARRY HERRING |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 115126 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 711110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TICKET SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FACILITY RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONCESSION COMMISSION |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | TICKET MASTER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | TICKET MASTER SIGNING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 696786 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 259892 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 77613 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 34712 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 22000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 696786 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 259892 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 77613 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 34712 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 22000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 37500 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1514030 |
| IRS990/PYOtherRevenueAmt | 0 | 3694 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1498502 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -331914 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 357580 |
| IRS990/PYTotalExpensesAmt | 0 | 1871610 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1539696 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -165093 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1157079 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 244750 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 22250 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 267000 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4465 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 150000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED WAGES AND PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SBA LOAN |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2019, 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/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 244750 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 154465 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS PROVIDED TO THE GOVERNING BODY AND PUBLIC UPON REQUEST. THE 990 IS REVIEWED BY THE CONTROLLER PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S TAX RETURN, FINANCIAL STATEMENTS AND OTHER ITEMS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOOKING FEES: PROGRAM SERVICE EXPENSES 98,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,325. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 12,626. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,626. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,256. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,256. ARTIST FEES: PROGRAM SERVICE EXPENSES 374,184. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 374,184. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1003462 |
| IRS990/TotalAssetsEOYAmt | 0 | 819354 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1003462 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 819354 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 120961 |
| IRS990/TotalEmployeeCnt | 0 | 33 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 391297 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1051836 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1443133 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1335376 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1201235 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1335376 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1201235 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -331914 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -381881 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 13567 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 13567 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1051836 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1104570 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 96177 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1157079 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1278040 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 159 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1003462 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 819354 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 11797 |
| IRS990/TravelGrp/TotalAmt | 0 | 11797 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 200 MAPLE LEAF BOULEVARD |
| IRS990/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 47448 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | HTTPS://WWW.BROWNCOUNTYMUSICCENTER.COM/ |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BARRY HERRING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CO-PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8129885323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-11-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BROWN COUNTY MAPLE LEAF MANAGEMENT GROUP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BROW |
| ReturnHeader/Filer/EIN | 0 | 825005124 |
| ReturnHeader/Filer/PhoneNum | 0 | 8129885323 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 200 MAPLE LEAF BOULEVARD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NASHVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 47448 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351178661 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BLUE & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 627 WASHINGTON STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 47201 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8126692800 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-11-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SARA JACOBI CPA |
| ReturnHeader/ReturnTs | 0 | 2021-11-04T11:44:01-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | BARRY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | HERRING |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.