Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
First City Music Festival Inc
EIN 84-4954765 • 501(c)3 • Vincennes, IN
Profile
To promote tourism in the wabash valley and utilize any excess funds to provide scholarship opportunities for are youth. The organization believes in the power of music and the art to bring people together and to help build long-lasting quality of life within the community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.23x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Balance Sheet
Assets
Up$42,126
Up $18,656 (+79%) from 2024
Liabilities
Up$9,596
Up $4,391 (+84%) from 2024
Net Assets
Up$32,530
Up $14,265 (+78%) from 2024
Revenue
Up$137,869
Up $12,208 (+9.7%) from 2024
Expenses
Down$123,323
Down $2,056 (-1.6%) from 2024
Net Income
Up$14,546
Up $14,264 (+5058%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $42,126
- Liabilities
- $9,596
- Net assets
- $32,530
- Revenue
- $137,869
- Expenses
- $123,323
- Net income
- $14,546
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $0.42 | $0.10 | $0.33 | $1.38 | $1.23 | $0.15 |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.23 | $0.05 | $0.18 | $1.26 | $1.25 | $0.00 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.28 | $0.10 | $0.18 | $0.72 | $0.74 | $0.01 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Jan 27, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $137,869
Mission and Program Overview
Mission
To promote tourism in the wabash valley and utilize any excess funds to provide scholarship opportunities for are youth. The organization believes in the power of music and the art to bring people together and to help build long-lasting quality of life within the community.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| BRING MUSIC, ARTS, AND CULTURE TO THE COMMUNITY | - | $123,323 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SHEPARD NASH DUNN | President | PT | $0 | - | - |
| JEFFERY DECKARD | Vice Preside | PT | $0 | - | - |
| JUDITH KOTTER | Treasurer | PT | $0 | - | - |
| BARBARA LANE | Secretary | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- First City Music Festival Inc
- EIN
- 84-4954765
- Phone
- 8128873919
- Address
- 29 N FIRST STREET, VINCENNES, IN 47591
Signing Officer
- Name
- Judith Kotter
- Title
- Treasurer
- Phone
- 8128873919
- Signed
- 2026-01-27
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Kemper CPA Group Llp
- Address
- PO BOX 297, VINCENNES, IN 47591
- Preparer
- Gena L Freed CPA
- Phone
- 8128827730
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 14,154 insurance 3,275 bands 53,150 lights and visuals 14,263 hotels for bands 5,359 food 5,464 supplies 11,617 ground maintenance 5,000 it support 1,072 golf carts 2,650 miscellaneous 2,657 total 118,661”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 5,486 9,596”
Form 990-ez, Part III
“To promote tourism in the wabash valley and utilize any excess funds to provide scholarship opportunities for are youth. The organization believes in the power of music and the art to bring people together and to help build long-lasting quality of life within the community.”
Raw XML Appendix136 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JUDITH KOTTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8128873919 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 104 N FIRST ST UNIT 304 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | VINCENNES |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 47591 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 23470 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 42126 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 62597 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14546 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4662 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 23470 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 42126 |
| IRS990EZ/GrossReceiptsAmt | 0 | 137869 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 17984 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 32530 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 17984 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 32530 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHEPARD NASH DUNN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JEFFERY DECKARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JUDITH KOTTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BARBARA LANE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 118661 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE TOURISM IN THE WABASH VALLEY AND UTILIZE ANY EXCESS FUNDS TO PROVIDE SCHOLARSHIP OPPORTUNITIES FOR ARE YOUTH. THE ORGANIZATION BELIEVES IN THE POWER OF MUSIC AND THE ART TO BRING PEOPLE TOGETHER AND TO HELP BUILD LONG-LASTING QUALITY OF LIFE WITHIN THE COMMUNITY. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 75272 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | BRING MUSIC, ARTS, AND CULTURE TO THE COMMUNITY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 123323 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5486 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 9596 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 123323 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 123323 |
| IRS990EZ/TotalRevenueAmt | 0 | 137869 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | FIRSTCITYMUSICFESTIVAL.COM |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 62597 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 66372 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32150 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 30550 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11895 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 203564 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 75272 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 203564 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 62597 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 66372 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32150 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 30550 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11895 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 203564 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 203564 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 14,154 INSURANCE 3,275 BANDS 53,150 LIGHTS AND VISUALS 14,263 HOTELS FOR BANDS 5,359 FOOD 5,464 SUPPLIES 11,617 GROUND MAINTENANCE 5,000 IT SUPPORT 1,072 GOLF CARTS 2,650 MISCELLANEOUS 2,657 TOTAL 118,661 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 5,486 9,596 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO PROMOTE TOURISM IN THE WABASH VALLEY AND UTILIZE ANY EXCESS FUNDS TO PROVIDE SCHOLARSHIP OPPORTUNITIES FOR ARE YOUTH. THE ORGANIZATION BELIEVES IN THE POWER OF MUSIC AND THE ART TO BRING PEOPLE TOGETHER AND TO HELP BUILD LONG-LASTING QUALITY OF LIFE WITHIN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JUDITH KOTTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8128873919 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FIRST CITY MUSIC FESTIVAL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FIRS |
| ReturnHeader/Filer/EIN | 0 | 844954765 |
| ReturnHeader/Filer/PhoneNum | 0 | 8128873919 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 29 N FIRST STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | VINCENNES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 47591 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 370818432 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KEMPER CPA GROUP LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 297 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | VINCENNES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 47591 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8128827730 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GENA L FREED CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-07T14:01:24-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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