Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
990 • Fiscal year 2022 • EIN 82-5005124
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$2,631,596
Down $103,298 (-3.8%) from 2021
Net Assets
Down$817,484
Down $9,336 (-1.1%) from 2021
Liabilities
Down$1,814,112
Down $93,962 (-4.9%) from 2021
Revenue
Up$4,116,512
Up $273,319 (+7.1%) from 2021
Expenses
Up$4,125,848
Up $1,498,134 (+57%) from 2021
Net Income
Down-$9,336
Down $1,224,815 (-101%) from 2021
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 | $1,295,219 | $987,444 | ▼ $307,775 |
| Savings and Temporary Cash Investments | $1,000,024 | $910,024 | ▼ $90,000 |
| Land, Buildings, and Equipment, Net | $365,977 | $586,117 | ▲ $220,140 |
| Accounts Receivable | $27,591 | $74,843 | ▲ $47,252 |
| Prepaid Expenses and Deferred Charges | $46,083 | $73,168 | ▲ $27,085 |
| Total Assets | $2,734,894 | $2,631,596 | ▼ $103,298 |
| Liabilities | |||
| Deferred Revenue | $704,640 | $1,307,133 | ▲ $602,493 |
| Mortgage Notes Payable Secured by Investment Property | $308,614 | $294,222 | ▼ $14,392 |
| Accounts Payable and Accrued Expenses | $259,451 | $150,985 | ▼ $108,466 |
| Other Liabilities | $635,369 | $61,772 | ▼ $573,597 |
| Total Liabilities | $1,908,074 | $1,814,112 | ▼ $93,962 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $826,820 | $817,484 | ▼ $9,336 |
| Total Net Assets Fund Balance | $826,820 | $817,484 | ▼ $9,336 |
| Total Liabilities and Net Assets / Fund Balance | $2,734,894 | $2,631,596 | ▼ $103,298 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $492,197 | $144,985 | $637,182 |
| Other Land Buildings | $86,466 | $6,651 | $93,117 |
| Equipment | $7,454 | $1,315 | $8,769 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Christian Webb | Executive Director | FT | $113,252 | $113,252 |
| Name | Title |
|---|---|
| Barry Herring | Co-president |
| Kevin Ault | Co-president |
| Bruce Gould | Vice President |
| Darren Byrd | Director |
| Diana Biddle | Director |
| Jim Schultz | Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Brown County | - | 20 EAST MAIN STREET FIRST FLOOR, Nashville, IN 47448 | $554,698 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,599,422 |
| Salaries, Compensation, and Employee Benefits | $526,426 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $1,890,153 | $18,195 | - | $1,908,348 |
| Occupancy | $514,204 | $46,146 | - | $560,350 |
| Fees for Services Management | - | $554,698 | - | $554,698 |
| Other Salaries and Wages | $295,420 | $117,754 | - | $413,174 |
| Advertising | $249,907 | $13,153 | - | $263,060 |
| Current Officers, Directors, Trustees, and Key Employees | $80,975 | $32,277 | - | $113,252 |
| Depreciation Depletion | $45,486 | $11,372 | - | $56,858 |
| Insurance | $38,054 | $12,684 | - | $50,738 |
| Fees for Services Legal | $3,978 | $35,805 | - | $39,783 |
| Travel | $12,240 | $12,239 | - | $24,479 |
| Office Expenses | $8,880 | $9,897 | - | $18,777 |
| Interest | $13,590 | $1,510 | - | $15,100 |
| Fees for Services Accounting | $600 | $5,400 | - | $6,000 |
| Other Expenses | $46,356 | $875 | - | $875 |
| Total Functional Expenses | $3,199,843 | $926,005 | $0 | $4,125,848 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,125,848 |
| Total Expenses per Audited Statements | $4,125,848 |
| Total Expenses per Form 990 | $4,125,848 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Wages and Payroll Liabilities | $38,078 |
| Refundable Advance | $23,694 |
“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 75,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 75,000. Licenses and fees: program service expenses 61,153. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,153. Bank fees: program service expenses 2,022. Management and general expenses 18,195. Fundraising expenses 0. Total expenses 20,217. Artist fees: program service expenses 1,751,978. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,751,978.”
“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, 2022, 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 | 259451 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 150985 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 27591 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 74843 |
| 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 | 13153 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 249907 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 263060 |
| IRS990/AllOtherContributionsAmt | 0 | 13306 |
| 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 | 1295219 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 987444 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 32277 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 80975 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 113252 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 554698 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 20 EAST MAIN STREET FIRST FLOOR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 47448 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | BROWN COUNTY |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 624143 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1901 |
| IRS990/CYOtherExpensesAmt | 0 | 3599422 |
| IRS990/CYOtherRevenueAmt | 0 | 131250 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3359218 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -9336 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 526426 |
| IRS990/CYTotalExpensesAmt | 0 | 4125848 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4116512 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 704640 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1307133 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 11372 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 45486 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 56858 |
| 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 | 39 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3199843 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5400 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6000 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 35805 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3978 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 39783 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 554698 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 554698 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 18195 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1890153 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1908348 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| 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/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 | 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/PersonNm | 0 | CHRISTIAN WEBB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DARREN BYRD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DIANA BIDDLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BARRY HERRING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KEVIN AULT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRUCE GOULD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JIM SCHULTZ |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 113252 |
| 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/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/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CO-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CO-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| 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 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 610837 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4116512 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 129142 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12684 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 38054 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 50738 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1510 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 13590 |
| IRS990/InterestGrp/TotalAmt | 0 | 15100 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1901 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1901 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 67 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 152951 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 365977 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 586117 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 739068 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| 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/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 308614 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 294222 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 826820 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 817484 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 129142 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 129142 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 826820 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 817484 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 46146 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 514204 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 560350 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 9897 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8880 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18777 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PAYMENT IN LIEU OF TAXE |
| IRS990/OtherExpensesGrp/Desc | 1 | SHUTTLE SERVICES FOR SH |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 54000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 875 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 46356 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 54000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 46356 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 875 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 635369 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 61772 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2108 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2108 |
| IRS990/OtherRevenueTotalAmt | 0 | 2108 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 117754 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 295420 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 413174 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 46083 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 73168 |
| IRS990/PrincipalOfficerNm | 0 | JEFF OVERBY |
| 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 | CONCESSION COMMISSION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TICKET MASTER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MERCHANDISE COMMISSION |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | TICKET MASTER SIGNING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2920185 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 276684 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 84546 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 51150 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 22000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2920185 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 276684 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 84546 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 51150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 22000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2226078 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 252 |
| IRS990/PYOtherExpensesAmt | 0 | 2291597 |
| IRS990/PYOtherRevenueAmt | 0 | 44805 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1572058 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1215479 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 336117 |
| IRS990/PYTotalExpensesAmt | 0 | 2627714 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3843193 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -9336 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 129142 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3492369 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1000024 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 910024 |
| 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 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7454 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1315 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 8769 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4125848 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 492197 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 144985 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 637182 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 86466 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 6651 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 93117 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 38078 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 23694 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED WAGES AND PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | REFUNDABLE ADVANCE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4116512 |
| 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, 2022, 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 | 586117 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4125848 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 61772 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4116512 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4116512 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4125848 |
| 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 75,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75,000. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 61,153. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,153. BANK FEES: PROGRAM SERVICE EXPENSES 2,022. MANAGEMENT AND GENERAL EXPENSES 18,195. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,217. ARTIST FEES: PROGRAM SERVICE EXPENSES 1,751,978. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,751,978. |
| 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 | 2734894 |
| IRS990/TotalAssetsEOYAmt | 0 | 2631596 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2734894 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2631596 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 624143 |
| IRS990/TotalEmployeeCnt | 0 | 39 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 926005 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3199843 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4125848 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1908074 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1814112 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1908074 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1814112 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 826820 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 817484 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4653 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 4653 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3199843 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3359218 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 113252 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3492369 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4116512 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 220 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2734894 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2631596 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 12239 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 12240 |
| IRS990/TravelGrp/TotalAmt | 0 | 24479 |
| 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 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| 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 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFF OVERBY |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
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