2026-05-15T19:03:40-05:00 2025-06-30 610920132 RINEY HANCOCK CPAS PSC 2900 VEACH ROAD SUITE 2 OWENSBORO KY 42303 990 2024-07-01 383764317 INTERNATIONAL BLUEGRASS MUSIC ASSOCIATION INC INTE 6152563222 4206 GALLATIN PIKE NASHVILLE TN 37216 KEN WHITE EXECUTIVE DIRECTOR 6152563222 2026-05-13 1 0 SCOTT L CLAY CPA P00114132 2709264540 2026-05-13 2024 2025-03-06 01:10:19Z KEN WHITE 4206 GALLATIN PIKE NASHVILLE TN 37216 1395458 0 X WWW.IBMA.ORG X 2007 TN WORKING TOGETHER FOR HIGH STANDARDS OF PROFESSIONALISM, A GREATER APPRECIATION FOR OUR MUSIC AND THE SUCCESS OF THE WORLDWIDE BLUEGRASS COMMUNITY. 19 19 7 0 0 0 405725 489935 793818 758533 23016 10076 32462 84487 1255021 1343031 2500 3000 0 0 330309 400431 0 0 0 1243145 1408374 1575954 1811805 -320933 -468774 935580 1043382 673668 1174023 261912 -130641 X WORKING TOGETHER FOR HIGH STANDARDS OF PROFESSIONALISM, A GREATER APPRECIATION FOR OUR MUSIC AND THE SUCCESS OF THE WORLDWIDE BLUEGRASS COMMUNITY. 0 0 545082 332527 TRADE SHOW - PROGRAM PROVIDES AN OPPORTUNITY FOR THOSE IN THE INDUSTRY TO MEET & DISCUSS ISSUES AFFECTING THE INDUSTRY. IT ALSO IS AN OPPORTUNITY FOR EMERGING MUSICIANS TO MAKE CONTACT WITH OTHERS WITHIN THE INDUSTRY, THEREBY PROMOTING BLUEGRASS. 535076 297635 IBMA BLUEGRASS LIVE! - MUSICIANS DONATE THEIR TIME AND TALENT TO PROMOTE BLUEGRASS MUSIC TO THE PUBLIC. 293502 106297 AWARDS SHOW - PROVIDES AN OPPORTUNITY FOR THE ORGANIZATION TO RECOGNIZE THOSE INDIVIDUALS IN THE INDUSTRY WHO HAVE SUCCESSFULLY PROMOTED BLUEGRASS MUSIC. 20096 22072 LEADERSHIP BLUEGRASS - LEADERSHIP BLUEGRASS PROVIDES AN OPPORTUNITY FOR LEADERS IN OUR INDUSTRY TO COME TOGETHER TO LEARN MORE ABOUT THE ORGANIZATION, DISCUSS ISSUES AFFECTING THE INDUSTRY AND PLANS TO MOVE THE INDUSTRY FORWARD. 9349 MERCHANDISE NET INCOME 171421 3000 75140 MISCELLANEOUS INCOME AND EXPENSES RELATED TO EXEMPT-FUNCTION 191517 3000 106561 1565177 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 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 1 1 0 0 0 1 45 0 7 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X KEN WHITE 6152563222 4206 GALLATIN PIKE NASHVILLE TN 372162102 ANNA FRICK CHAIR/PRESIDENT 0.00 X X 0 0 0 BRAD KOLODNER VICE-CHAIR 0.00 X X 0 0 0 PAUL J SCHIMINGER TREASURER 0.00 X X 0 0 0 KRISTEN SCOTT BENSON SECRETARY 0.00 X X 0 0 0 ARIEL ROSEMBERG EXECUTIVE COMMITTEE MEMBER 0.00 X X 0 0 0 MISSY RAINES DIRECTOR 0.00 X 0 0 0 MATT SIMONTACCHI DIRECTOR 0.00 X 0 0 0 ANNIE SAVAGE DIRECTOR 0.00 X 0 0 0 SHANNON SANDERS DIRECTOR 0.00 X 0 0 0 ANDREA ROBERTS DIRECTOR 0.00 X 0 0 0 DEANIE RICHARDSON DIRECTOR 0.00 X 0 0 0 CHRISTOPHER HOWARD-WILLIAMS DIRECTOR 0.00 X 0 0 0 MIKE SIMPSON DIRECTOR 0.00 X 0 0 0 HELEN LUDE DIRECTOR 0.00 X 0 0 0 CAROLYN HOTTE DIRECTOR 0.00 X 0 0 0 CHRISTINE FUNK DIRECTOR 0.00 X 0 0 0 DARIN ALDRIDGE DIRECTOR 0.00 X 0 0 0 CJ LEWANDOWSKI DIRECTOR 0.00 X 0 0 0 TIMOTHY TRUDEAU DIRECTOR 0.00 X 0 0 0 KEN WHITE EXECUTIVE DIRECTOR 40.00 X 105000 0 2888 105000 0 2888 1 0 0 0 0 147404 60000 282531 489935 TRADE SHOW 711300 332527 332527 FANFEST 711300 297635 297635 AWARDS SHOW 711300 106297 106297 LEADERSHIP BLUEGRASS 711300 22074 22074 758533 10076 10076 61774 52427 9347 9347 75140 75140 75140 1343031 843020 0 10076 3000 3000 105000 78750 26250 230690 173018 57672 6737 5053 1684 32839 24630 8209 25165 18874 6291 61084 61084 853 853 6115 6115 32249 32249 50058 45052 5006 82541 82541 4400 4400 4211 4211 784 706 78 3744 3300 444 EVENTS 972077 972077 MISCELLANEOUS 75796 37218 38578 TAXES AND LICENSES 23002 23002 SERVICE CHARGES 21447 21447 70013 65994 4019 1811805 1565177 246628 0 122650 83037 674263 601635 33850 6563 31171 226694 88295 83802 5491 4493 65260 118000 2895 2960 935580 1043382 32813 81726 424321 823721 150000 150000 66534 118576 673668 1174023 X 261912 -130641 261912 -130641 935580 1043382 -468774 76221 0 X X 0 1 X 1 0 X 578222 919254 687053 405725 489935 3080189 318119 659059 727173 848297 895447 3448095 896341 1578313 1414226 1254022 1385382 6528284 0 0 0 6528284 1180 1919 7078 23016 10073 43266 1180 1919 7078 23016 10073 43266 897521 1580232 1421304 1277038 1395455 6571550 0.99340 0.99480 0.00660 0.00520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1122 1122 0 87173 82680 4493 4493 OPERATING LEASE LIABILITIES 118576 118576 X 1495793 152762 152762 1343031 0 1343031 1933065 121260 121260 1811805 0 1811805 PART X, LINE 2: THE ASSOCIATION AND TRUST FUND ARE BOTH EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE INCOME TAX LAWS. EACH ENTITY FILES A SEPARATE ANNUAL INFORMATION RETURN WITH THE INTERNAL REVENUE SERVICE ON FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IN ACCORDANCE WITH ITS INDIVIDUAL FILING REQUIREMENTS. THE ASSOCIATION RECOGNIZES A TAX POSITION AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. AS OF JUNE 30, 2025 AND 2024, THE ASSOCIATION HAS ACCRUED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE ASSOCIATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ASSOCIATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED JUNE 30, 2025 AND 2024 AND 2023, ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITY REVENUES IN CONSOLIDATED AUDITED FINANCIAL STATEMENTS 152,762. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITY EXPENSES IN CONSOLIDATED AUDITED FINANCIAL STATEMENTS 121,260. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE RETURN IS PROVIDED TO THE EXECUTIVE DIRECTOR FOR REVIEW. THE EXECUTIVE DIRECTOR THEN GIVES A COPY OF THE RETURN TO THE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C IBMA ORIENTS BOARD MEMBERS TO THE POLICY AND IF A CONFLICT OF INTEREST ARISES, THE ISSUE IS INVESTIGATED BY THE BOARD CHAIR AND/OR THE EXECUTIVE COMMITTEE. SOLUTIONS RANGE FROM ASKING THE PERSON WITH THE CONFLICT TO EXCUSE HIM/HERSELF FROM INVOLVEMENT IN RELATED DECISIONS OR TO RESIGN FROM THE BODY WITH AUTHORITY OVER THE ISSUE AT HAND. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD INVOLVES INDEPENDENT SOURCES TO FACTOR IN SALARIES AND BENEFIT PACKAGES FOR SIMILAR POSITIONS WITH SIMILAR ORGANIZATIONS ALONG WITH THE EVALUATION OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES WHEN MAKING DECISIONS ON COMPENSATION. THIS INFORMATION AND DELIBERATION THEREOF IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE THROUGH ITS WEBSITE. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. IBMA TRUST FUND 4206 GALLATIN PIKE NASHVILLE TN 37216 611160557 PROVIDES NEEDS-BASED ASSISTANCE TO BLUEGRASS PROFESSIONALS KY 501(C)(3) 509(A)(3), TYPE I N/A 0 THE IBMA FOUNDATION INC 1183 UNIVERSITY DR 105-215 BURLINGTON NC 27215 824785593 SUPPORTS PROGRAMS AND INITIATIVES FOSTERING THE GROWTH OF BLUEGRASS MUSIC TN 501(C)(3) 170(B)(1)(A)(VI) INTERNATIONAL BLUEGRASS MUSIC ASSOCIATION INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0