2026-09-09T11:25:09-05:00 2025-12-31 351509921 SWARTZ RETSON & CO PC 235 E 86TH AVENUE MERRILLVILLE IN 46410 990 2025-01-01 351641452 VALPARAISO COMMUNITY FESTIVALS AND EVENT VALP 2194648332 150 W LINCOLNWAY 1006 VALPARAISO IN 46383 FRANK KUSBEL CHAIR 2194648332 2026-08-26 1 RUTH BEST P00163310 2197693616 2026-08-26 2025 FRANK KUSBEL 150 W LINCOLNWAY 1006 VALPARAISO IN 46383 859373 0 X WWW.VALPARAISOEVENTS.COM X 1995 IN TO PROMOTE CIVIC AND CHARITABLE WORK. IN FURTHERANCE OF SUCH, AND CONSISTENT WITH CHARITABLE MEANS AND FOR THE GENERAL PUBLIC INTEREST AND BENEFIT, TO ORGANIZE, PROMOTE, ADMINISTER AND SPONSOR EVENTS IN THE CITY OF VALPARAISO; TO PUBLICIZE, COORDINATE AND DIRECT ALL ACTIVITIES OF SUCH AN EVENT; AND TO PROMOTE VALPARAISO, ITS DOWNTOWN, AND SURROUNDING AREAS. 14 14 5 400 0 0 387371 453292 423494 377770 14233 12905 8325 15406 833423 859373 7000 600 0 0 234442 244588 0 0 42312 662761 613922 904203 859110 -70780 263 438997 409578 48410 18728 390587 390850 X THE VALPARAISO COMMUNITY FESTIVALS & EVENTS, INC. IS ORGANIZED TO PROMOTE CIVIC AND CHARITABLE WORK; AND IN FURTHERANCE THEREOF, AND CONSISTENT WITH CHARITABLE MEANS AND FOR THE GENERAL PUBLIC INTEREST AND BENEFIT, TO ORGANIZE, PROMOTE, ADMINISTER AND SPONSOR EVENTS IN THE CITY OF VALPARAISO; TO PUBLICIZE, COORDINATE AND DIRECT ALL ACTIVITIES OF SUCH AN EVENT AND THE PROMOTION OF THE VALPARAISO AREA; TO SEEK CHARITABLE ORGANIZATIONS OF PORTER COUNTY, AND SURROUNDING COMMUNITIES; TO ATTRACT PARTICIPATION OF THE HIGHEST QUALITY. 0 0 56318 43264 ORGANIZE, PROMOTE, ADMINISTER AND SPONSOR A WINE FESTIVAL WITH WINE SAMPLING, LIVE MUSIC, AND LOCAL CUISINE. 233774 171129 ORGANIZE, PROMOTE, ADMINISTER AND SPONSOR AN ANNUAL POPCORN FESTIVAL ON THE FIRST SATURDAY AFTER LABOR DAY IN THE CITY OF VALPARAISO, INDIANA. 139906 135401 ORGANIZE, PROMOTE, ADMINISTER AND SPONSOR A BEER FESTIVAL WITH WITH BEER TASTINGS, LIVE ENTERTAINMENT AND FOOD. 204690 600 43382 VARIOUS OTHER FESTIVALS AND EVENTS. 204690 600 43382 634688 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 5 1 1 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 1 0 0 IN X KATIE ABEL 2194648332 150 W LINCOLNWAY STE 1006 VALPARAISO IN 46383 KELLY ANTHONY VICE CHAIR 1.00 X X 0 0 0 ED DYKES BOARD MEMBER 1.00 X 0 0 0 JERI PAT GABBERT BOARD MEMBER 1.00 X 0 0 0 MICHAEL LIPP BOARD MEMBER 1.00 X 0 0 0 DON RAPLEY EXECUTIVE BOARD MEMBER 1.00 X 0 0 0 CATHY BROWN BOARD MEMBER 1.00 X 0 0 0 AARON INGRAM BOARD MEMBER 1.00 X 0 0 0 TOM ROWLAND TREASURER 1.00 X X 0 0 0 LORI SIMON SECRETARY 1.00 X X 0 0 0 DOUG MOGCK PAST CHAIR 1.00 X 0 0 0 GEORGE DJUROVIC BOARD MEMBER 1.00 X 0 0 0 FRANK KUSBEL CHAIR 1.00 X X 0 0 0 DAN MCGUIRE BOARD MEMBER 1.00 X 0 0 0 JENNY STALL BOARD MEMBER 1.00 X 0 0 0 KATHERINE ABEL EXECUTIVE DIRECTOR 40.00 X 73837 0 4835 73837 0 4835 0 0 0 0 0 33547 240000 179745 453292 POPCORN FESTIVAL 713990 171129 171129 BREWFEST 713990 135401 135401 WINE FESTIVAL 713990 43264 43264 CHOCOLATE WALK 713990 13850 13850 AUTUMN PROMENADE 713990 5724 5724 8402 8402 377770 12905 12905 MARKETING 713990 15406 15406 15406 859373 393176 0 12905 X 600 600 78672 23601 51137 3934 141379 77274 30286 33819 7200 3860 1803 1537 17337 8009 6306 3022 12813 12813 44060 44060 86180 86180 17605 3137 14468 6236 6236 3831 558 3273 4339 1587 2752 1138 1138 388 388 5616 5616 12964 12964 RENTALS 89024 89024 ENTERTAINMENT 58929 58929 EVENTS EXPENSE 42977 42977 SECURITY 34453 34453 193369 160439 32930 859110 634688 182110 42312 85877 122815 262402 219638 2593 4420 3555 4180 115003 69521 48569 45482 36001 13043 438997 409578 48410 18728 48410 18728 X 390587 390850 390587 390850 438997 409578 263 0 X X 1 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60013 17467 42546 54990 52054 2936 45482 ACCRUED PAYROLL AND RELATED LIABILITIES 5255 LEASE LIABILITIES - OPERATING 5372 LEASE LIABILITIES - FINANCING 8101 18728 X PART X, LINE 2: WHEN APPLICABLE, CHANGES IN BENEFITS ARISING FROM CURRENT AND PRIOR TAX POSITIONS TAKEN BY THE ORGANIZATION ARE RECOGNIZED IN THE PERIOD IN WHICH THE CHANGE OCCURS. CHANGES RESULTING FROM SETTLEMENTS WITH TAXING AUTHORITIES ARE RECOGNIZED IN THE PERIOD THAT SETTLEMENT OCCURS. REDUCTIONS IN UNRECOGNIZED TAX BENEFITS AS A RESULT OF A LAPSE OF THE APPLICABLE STATUTE OF LIMITATIONS ARE RECOGNIZED IN THE PERIOD THE STATUTE LAPSES. PROJECTED PENALTIES AND INTEREST RECOGNIZED ON TAX POSITIONS WHERE IT IS REASONABLY POSSIBLE THAT THE ORGANIZATION'S TAX POSITION WILL NOT PREVAIL IN AN AUDIT BY TAXING AUTHORITIES IS RECOGNIZED AS PART OF CURRENT PERIOD INCOME TAX EXPENSE. AS OF DECEMBER 31, 2025 AND 2024, THE ORGANIZATION HAD NO PROVISION RECORDED FOR UNCERTAIN INCOME TAX POSITIONS. FORM 990, PART VI, SECTION A, LINE 7A THE MAYOR OF VALPARAISO APPOINTS APPROXIMATELY HALF OF THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 11B IT IS REVIEWED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS ANNUALLY AND SUBMITS TO FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 IT IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 IT IS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E BEER GARDEN: PROGRAM SERVICE EXPENSES 28,814. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,814. LEASE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,467. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,467. SUPPLIES: PROGRAM SERVICE EXPENSES 22,072. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,072. PRODUCT: PROGRAM SERVICE EXPENSES 19,680. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,680. FOOD AND ICE EXPENSE: PROGRAM SERVICE EXPENSES 15,811. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,811. PARKING: PROGRAM SERVICE EXPENSES 15,711. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,711. INFLATABLES: PROGRAM SERVICE EXPENSES 14,324. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,324. SOUVENIRS & RAFFLE: PROGRAM SERVICE EXPENSES 10,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,912. JANITORIAL: PROGRAM SERVICE EXPENSES 7,900. MANAGEMENT AND GENERAL EXPENSES 1,621. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,521. PARADE EXPENSES: PROGRAM SERVICE EXPENSES 9,316. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,316. PERMITS: PROGRAM SERVICE EXPENSES 3,330. MANAGEMENT AND GENERAL EXPENSES 2,930. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,260. HONORARIUMS: PROGRAM SERVICE EXPENSES 4,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,200. KIDS ACTIVITIES: PROGRAM SERVICE EXPENSES 4,108. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,108. MOVIES: PROGRAM SERVICE EXPENSES 3,825. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,825. DONATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,329. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,329. VOLUNTEER APPRECIATION: PROGRAM SERVICE EXPENSES 436. MANAGEMENT AND GENERAL EXPENSES 583. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,019. FORM 990, PART XII, LINE 2C NO CHANGES FROM PRIOR YEAR.