2026-09-24T20:46:37-05:00 2025-12-31 351178661 BLUE & CO LLC 4164 CENTRAL AVE COLUMBUS IN 47203 990 2025-01-01 825005124 BROWN COUNTY MAPLE LEAF MANAGEMENT GROUP BROW 8129885323 200 MAPLE LEAF BLVD NASHVILLE IN 47448 JEFF OVERBY CONTROLLER 8129885323 2026-09-22 1 KANDY L WISCHMEIER CPA P00118327 8126692800 2026-09-22 2025 JEFF OVERBY 200 MAPLE LEAF BLVD NASHVILLE IN 47448 6632914 0 X WWW.BROWNCOUNTYMUSICCENTER.COM X 2018 IN 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"). 7 7 48 320 0 0 0 1879 6068590 6575152 62359 45883 393769 10000 6524718 6632914 74780 187500 0 0 780838 903449 0 0 0 5668936 5573864 6524554 6664813 164 -31899 3373329 3216420 2546300 2303565 827029 912855 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"). 0 0 5425597 187500 6585152 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"). 5425597 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 50 0 1 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 IN X JEFF OVERBY 8129885323 200 MAPLE LEAF BOULEVARD NASHVILLE IN 47448 CHRISTIAN WEBB EXECUTIVE DIRECTOR 40.00 X 163055 0 10306 DARREN BYRD DIRECTOR 2.00 X 0 0 0 DIANA BIDDLE DIRECTOR 2.00 X 0 0 0 RON SANDERS DIRECTOR 2.00 X 0 0 0 BARRY HERRING CO-PRESIDENT 2.00 X X 0 0 0 KEVIN AULT CO-PRESIDENT 2.00 X X 0 0 0 BRUCE GOULD VICE PRESIDENT 2.00 X X 0 0 0 JIM SCHULTZ SECRETARY 2.00 X X 0 0 0 163055 0 10306 1 0 1 0 BROWN COUNTY 20 EAST MAIN STREET FIRST FLOOR NASHVILLE IN 47448 MANAGEMENT CONTRACT 665638 1 1879 1879 TICKET SALES 711110 5042700 5042700 TICKET MASTER FEES 711110 507286 507286 CONCESSION COMMISSION 711110 456082 456082 EVENT PARKING FEES 711110 368533 368533 MERCHANDISE COMMISSION 711110 103496 103496 97055 97055 6575152 45883 45883 10000 0 10000 10000 10000 6632914 6585152 0 45883 X 187500 187500 173361 113454 59907 666138 434756 231382 18469 12054 6415 45481 34111 11370 665638 665638 20336 2034 18302 6000 600 5400 3449695 3419946 29749 532313 505697 26616 23634 14746 8888 550283 501629 48654 48463 24232 24231 16525 14871 1654 116457 93166 23291 40602 30451 10151 PAYMENT IN LIEU OF TAXE 65000 65000 SHUTTLE SERVICE 36350 36350 2568 2568 6664813 5425597 1239216 0 1455428 1050970 789697 1008635 150465 124694 132821 137823 1349142 454844 789408 894298 55510 0 3373329 3216420 213258 125324 2026696 1897673 260758 239605 45588 40963 2546300 2303565 X 827029 912855 827029 912855 3373329 3216420 X -31899 117725 0 X X 0 1 X 1 0 1188449 376225 812224 67576 32060 35516 93117 46559 46558 894298 ACCRUED WAGES AND PAYROLL LIABILITIES 40963 40963 X 6750639 117725 117725 6632914 0 6632914 6664813 0 6664813 0 6664813 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, 2025 AND 2024, 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. 1 BROWN COUNTY COMMUNITY FOUNDATION PO BOX 191 NASHVILLE IN 47448 351960379 501(C)(3) 140625 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY TREASURER 201 LOCUST LANE 1ST FLOOR NASHVILLE IN 47448 GOVERNMENTAL 46875 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 2 0 PART I, LINE 2: PER 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. X 0 0 0 0 0 0 0 0 0 CHRISTIAN WEBB EXECUTIVE DIRECTOR 163055 0 0 0 0 0 7126 0 3180 0 173361 0 0 0 PART I, LINE 3 SALARY WAS APPROVED BY THE BROWN COUNTY MAPLE LEAF MANAGEMENT GROUP INC. BOARD. 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. FORM 990, PART IX, LINE 11G BOOKING FEES: PROGRAM SERVICE EXPENSES 185,278. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 185,278. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 66,202. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,202. BANK FEES: PROGRAM SERVICE EXPENSES 3,306. MANAGEMENT AND GENERAL EXPENSES 29,749. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,055. ARTIST FEES: PROGRAM SERVICE EXPENSES 3,165,160. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,165,160. LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990, PART XI, LINE 6 DURING THE YEAR ENDED DECEMBER 31, 2025, THE ORGANIZATION RECEIVED DONATED SERVICES AND MATERIALS WITH A TOTAL ESTIMATED FAIR VALUE OF $117,725. THESE CONTRIBUTIONS WERE USED IN THE CONSTRUCTION OF AN ADDITION TO THEIR FACILITIES AND HAVE BEEN CAPITALIZED AS PART OF PROPERTY AND EQUIPMENT. THE FAIR VALUE OF THE CONTRIBUTED SERVICES AND MATERIALS WAS DETERMINED BASED ON MARKET RATES FOR SIMILAR SERVICES AND MATERIALS. THE CONTRIBUTED SERVICES MET THE CRITERIA FOR RECOGNITION AS THEY REQUIRED SPECIALIZED SKILLS AND WOULD HAVE BEEN PURCHASED IF NOT PROVIDED BY DONATION. THERE WERE NO DONOR-IMPOSED RESTRICTIONS ASSOCIATED WITH THESE CONTRIBUTED NONFINANCIAL ASSETS