{"success":true,"data":{"_id":261395588,"filings":[{"Organization":{"value":null,"Person":["DUANE NICKLES","PAUL BAUDENDISTEL","BEVERLY COX","RICK GILL","DAVE COOK","CANDY YURCAK","BARBARA J VONDERHEIDE","CATHY VANDIVIER","THOMAS HORNINGER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","DIRECTOR","TREASURER","SECRETARY","PRESIDENT"],"Hours":[4.0,2.0,4.0,4.0,4.0,12.0,5.0,10.0,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of tourism, economic development and activity in the whitewater valley of southeast indiana. national designated area for scenic byways in five indiana counties.","year":2021,"name":"WHITEWATER CANAL BYWAY ASSOCIATION INC","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"THOMAS HORNINGER","year_formation":2007,"state_legal_domicile":"IN","total_volunteers":35,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 75, Metamora, IN, 47030, USA","city":"Metamora","state":"IN","country":"USA","zip_code":47030},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":40826,"Contributions":{"value":40826,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":38926,"Dues":1900,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":49609,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":49609,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":83,"Office expenses":80,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":987,"Interest":13796,"Payments to affiliates":0,"Depreciation and depletion":12698,"Insurance":3842,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18123,"Maintenance":4875,"Utilities":7331,"NATIONAL DESIGNATION":23,"PROGRAM EXP":5894},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":18058,"Management And General Expenses":26657,"Fundraising Expenses":4894}},"Assets":{"value":507431,"Non-interest bearing cash":4158,"Savings and temp cash investments":14,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":503259,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":160905,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":160905,"Other liabilities":0},"Fund balance":{"value":346526,"Net assets without donor restriction":0,"Net assets with donor restriction":346526,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.3640065310729908,"percentile":0.4613811395841557},"Fundraising Efficiency":{"score":8.342051491622394,"percentile":0.3436175411411515},"Operating Margin":{"score":-0.21513251359427815,"percentile":0.1440844204399758},"Liabilities to Assets Ratio":{"score":0.3170972999284632,"percentile":0.1947338147887774},"Operating Reserve Ratio":{"score":10.228607712310266,"percentile":0.8942670543316347},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.1594921052631579,"percentile":0.7663309628697833},"Revenue Growth":{"score":-0.023446079693178228,"percentile":0.28590890269498925},"Asset Growth":{"score":-0.02582625193439737,"percentile":0.2263953368077566},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4801358608832367,"percentile":0.274912741683987}},"source_xml":"202231629349300403_public.xml"},{"Organization":{"value":null,"Person":["Candy Yurcak","David Cook","Cassie Garrett","Joann Kich","Dwayne Nichols","Shelly Kozlowski","Aaron Kozlowski","Ronald Yurcak","Cathy Vandivier","Thomas Horninger"],"Title":["Director","Director","Director","Director","Director","Treasurer","Director","President","Secretary","Vice President"],"Hours":[30.0,2.0,3.0,3.0,2.0,10.0,2.0,30.0,10.0,3.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of tourism economic development and activity in the whitewater valley in southeast indiana. national designated area for scenic byways in five indiana counties.","year":2024,"name":"Whitewater Canal Byway Association Inc","phone":7656472541,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":2007,"state_legal_domicile":"IN","total_volunteers":12,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO Box 75, Metamora, IN, 47030, USA","city":"Metamora","state":"IN","country":"USA","zip_code":47030},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":50105,"Contributions":{"value":28000,"Other contributions":26000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":2000,"Related organizations":0},"Program revenue":{"value":22105,"Total revenue":{"value":22105,"Canal days 4th of July gala and community events":0},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":38000,"Grant expense":{"value":510,"Grants to domestic orgs":0,"Grants to domestic individuals":510,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":37490,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":750,"Advertising":33,"Office expenses":1539,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":555,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1546,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33067,"VARIOUS":33067},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":36461,"Management And General Expenses":1539,"Fundraising Expenses":0}},"Assets":{"value":530588,"Non-interest bearing cash":27329,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":503259,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":142809,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":142809,"Other liabilities":0},"Fund balance":{"value":387779,"Net assets without donor restriction":387779,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9595,"percentile":0.8590886387987078},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.24159265542361041,"percentile":0.7941196071721831},"Liabilities to Assets Ratio":{"score":0.26915233665292093,"percentile":0.2153775688958152},"Operating Reserve Ratio":{"score":13.962842105263158,"percentile":0.9207963851528386},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.11110390382120383,"percentile":0.6968695828024141},"Revenue Growth":{"score":0.01880298801817394,"percentile":0.45852836526495644},"Asset Growth":{"score":-0.01768701625363482,"percentile":0.25364308389501367},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7403340319271343,"percentile":0.906178386735576}},"source_xml":"202521359349317637_public.xml"},{"Organization":{"value":null,"Person":["DUANE A NICKELS","BEVERLY R COX","PAUL BAUDENDISTEL","RICK GILL","DAVE COOK","CANDY YURCAK","BARBARA J VONDERHEIDE","RONALD YURCAK","CATHY W VANDIVIER","THOMAS D HORNINGER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","DIRECTOR","TREASURER","PRESIDENT","SECRETARY","PAST PRESIDENT"],"Hours":[4.0,2.0,4.0,4.0,4.0,15.0,5.0,0.0,10.0,10.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of tourism, economic development and activity in the whitewater valley of southeast indiana. national designated area for scenic byways in five indiana counties.","year":2022,"name":"WHITEWATER CANAL BYWAY ASSOCIATION INC","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"RONALD YURCAK","year_formation":2007,"state_legal_domicile":"IN","total_volunteers":35,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 75, Metamora, IN, 47030, USA","city":"Metamora","state":"IN","country":"USA","zip_code":47030},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":47446,"Contributions":{"value":47446,"Other contributions":2695,"Contributions from gifts and grants":0,"Fundraising revenue":41661,"Dues":3090,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":51694,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":51694,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":300,"Interest":9447,"Payments to affiliates":0,"Depreciation and depletion":12698,"Insurance":5060,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24189,"Maintenance":9731,"Utilities":10722,"Canal Days Exp":3265,"Other":471},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":26284,"Management And General Expenses":22145,"Fundraising Expenses":3265}},"Assets":{"value":503787,"Non-interest bearing cash":13213,"Savings and temp cash investments":13,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":490561,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":161509,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":161509,"Other liabilities":0},"Fund balance":{"value":342278,"Net assets without donor restriction":13,"Net assets with donor restriction":342265,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5084535922931095,"percentile":0.4768776231944769},"Fundraising Efficiency":{"score":14.531699846860644,"percentile":0.5112725939110808},"Operating Margin":{"score":-0.08953336424566875,"percentile":0.2341948597004206},"Liabilities to Assets Ratio":{"score":0.320589852457487,"percentile":0.19333475901827663},"Operating Reserve Ratio":{"score":9.745560413200758,"percentile":0.8896407807271204},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.14638399763835058,"percentile":0.7506707363575524},"Revenue Growth":{"score":-0.012743404853667473,"percentile":0.3203414700109271},"Asset Growth":{"score":-0.02540259591321835,"percentile":0.22776349960342904},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5170957729608417,"percentile":0.3656845885605163}},"source_xml":"202301329349308465_public.xml"},{"Organization":{"value":null,"Person":["CANDY YURCAK","DAVE COOK","THOMAS HORNINGER","CATHY VANDIVIER","PAUL BAUDENDISTEL","BONITA PORTER","DUANE NICKLES","PHYLLIS MATTHEIS","PAUL WEWE"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[35.0,20.0,2.0,10.0,30.0,4.0,4.0,4.0,4.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of tourism, economic development and activity in the whitewater valley of southeast indiana.","year":2014,"name":"WHITEWATER CANAL BYWAY ASSOCIATION INC","phone":null,"website":"www.whitewatercanalscenicbyway.org","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"CANDY YURCAK","year_formation":2007,"state_legal_domicile":"IN","total_volunteers":30,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 75, Metamora, IN, 47030, USA","city":"Metamora","state":"IN","country":"USA","zip_code":47030},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":53082,"Contributions":{"value":8301,"Other contributions":6991,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":1310,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":9449,"Total revenue":{"value":9449,"Bluegrass Festival":9239,"Kids Camp":210},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":21,"Investment income total":21,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":35311,"Other total":6099,"Royalties revenue":0,"Net rental income":3637,"Net income from fundraising events":24426,"Net income from gaming":0,"Net income":1149,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":53142,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":53142,"Management services":0,"Legal":0,"Accounting":1100,"Lobbying services":0,"Investment management fees":0,"Other services":50,"Advertising":160,"Office expenses":3030,"Information technology":0,"Royalties":0,"Occupancy":20333,"Travel":0,"Conferences and meetings":0,"Interest":1484,"Payments to affiliates":0,"Depreciation and depletion":14722,"Insurance":5375,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6888,"Service Fees":745,"Kids Camp and Bluegrass Fes":6143},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":6143,"Management And General Expenses":46999,"Fundraising Expenses":0}},"Assets":{"value":617891,"Non-interest bearing cash":14142,"Savings and temp cash investments":5044,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":598705,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":169052,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":169052,"Other liabilities":0},"Fund balance":{"value":448839,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-15027,"Temporarily restricted net assets":0,"Permanently restricted net assets":463866},"Ratings":{"Program Expense Ratio":{"score":0.11559595047231945,"percentile":0.4477175690589932},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0011303266644060134,"percentile":0.38289258376184787},"Liabilities to Assets Ratio":{"score":0.27359518102707436,"percentile":0.21331892899925112},"Operating Reserve Ratio":{"score":11.627168717775017,"percentile":0.905839407355193},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5562176509849777,"percentile":0.4756863624246383}},"source_xml":"201630539349300603_public.xml"},{"Organization":{"value":null,"Person":["CANDY YURCAK","DAVE COOK","CATHY VANDIVIER","PAUL BAUDENDISTEL","BONITA PORTER","DUANE NICKLES","PHYLLIS MATTHEIS","PAUL WEWE"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[35.0,15.0,6.0,25.0,4.0,4.0,4.0,4.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of tourism, economic development and activity in the whitewater valley of southeast indiana.","year":2013,"name":"WHITEWATER CANAL BYWAY ASSOCIATION INC","phone":null,"website":"www.whitewatercanalscenicbyway.org","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"THOMAS HORNINGER","year_formation":2007,"state_legal_domicile":"IN","total_volunteers":30,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 75, Metamora, IN, 47030, USA","city":"Metamora","state":"IN","country":"USA","zip_code":47030},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":46561,"Contributions":{"value":10617,"Other contributions":9126,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":1491,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3806,"Total revenue":3806,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":32,"Investment income total":32,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":32106,"Other total":0,"Royalties revenue":0,"Net rental income":6283,"Net income from fundraising events":24749,"Net income from gaming":0,"Net income":1074,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":65256,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":65256,"Management services":0,"Legal":0,"Accounting":4570,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":36,"Office expenses":642,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":384,"Interest":0,"Payments to affiliates":5773,"Depreciation and depletion":12412,"Insurance":6815,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34624,"Maintenance":16329,"Utilities":12035,"Service Fees":461,"Bluegrass Fest Exp":5799},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":5799,"Management And General Expenses":59457,"Fundraising Expenses":0}},"Assets":{"value":624611,"Non-interest bearing cash":14192,"Savings and temp cash investments":5034,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":605385,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":175712,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":175712,"Other liabilities":0},"Fund balance":{"value":448899,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":448899,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.08886539168812063,"percentile":0.4465373832905029},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.40151629045767917,"percentile":0.0895440684014585},"Liabilities to Assets Ratio":{"score":0.2813142900141048,"percentile":0.20987557211753544},"Operating Reserve Ratio":{"score":9.571702218953046,"percentile":0.8878314574883812},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48304041052754654,"percentile":0.2815246352129427}},"source_xml":"201402279349302015_public.xml"},{"Organization":{"value":null,"Person":["Candy Yurcak","David Cook","Cassie Garrett","Joann Kich","Dwayne Nichols","Barbara Vonderheide","William Smith","Ronald Yurcak","Cathy Vandivier","Thomas Horninger"],"Title":["Director","Director","Director","Director","Director","Director","Director","President","Secretary","Treasurer"],"Hours":[30.0,2.0,3.0,3.0,2.0,2.0,2.0,30.0,10.0,3.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of tourism, economic development and activity in the whitewater valley in southeast indiana. national designated area for scenic byways in five indiana counties.","year":2023,"name":"WHITEWATER CANAL BYWAY ASSOCIATION INC","phone":7656985972,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"Ron Yurcak","year_formation":2007,"state_legal_domicile":"IN","total_volunteers":40,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO Box 75, Metamora, IN, 47012, USA","city":"Metamora","state":"IN","country":"USA","zip_code":47012},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":26405,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":87120,"Contributions":{"value":60715,"Other contributions":5000,"Contributions from gifts and grants":0,"Fundraising revenue":55355,"Dues":360,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":26405,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":26405,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":46782,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":46782,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":104,"Office expenses":289,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":6817,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1726,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":25882,"Utilities":14098,"Maintenance & Repairs":11784},"All other expenses":11964},"Functional Expenses":{"value":null,"Program Service Expenses":6817,"Management And General Expenses":39965,"Fundraising Expenses":0}},"Assets":{"value":552483,"Non-interest bearing cash":24400,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":528083,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":153045,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":153045,"Other liabilities":0},"Fund balance":{"value":399438,"Net assets without donor restriction":399438,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.14571843871574539,"percentile":0.44904678852521085},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.46301652892561984,"percentile":0.907336306287817},"Liabilities to Assets Ratio":{"score":0.27701304836528906,"percentile":0.21180762102344514},"Operating Reserve Ratio":{"score":11.809734513274336,"percentile":0.9071746244487202},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.09057956981628784,"percentile":0.6541284026320457},"Revenue Growth":{"score":0.02806573089230144,"percentile":0.5051963253786342},"Asset Growth":{"score":-0.01954520135948217,"percentile":0.24734757250632003},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6376952085068628,"percentile":0.7105025755027164}},"source_xml":"202433199349302018_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Candy Yurcak","David Cook","Cassie Garrett","Joann Kich","Dwayne Nichols","Shelly Kozlowski","Aaron Kozlowski","Ronald Yurcak","Cathy Vandivier","Thomas Horninger"],"Title":["Director","Director","Director","Director","Director","Treasurer","Director","President","Secretary","Vice President"],"Hours":[30.0,2.0,3.0,3.0,2.0,10.0,2.0,30.0,10.0,3.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of tourism economic development and activity in the whitewater valley in southeast indiana. national designated area for scenic byways in five indiana counties.","year":2024,"name":"Whitewater Canal Byway Association Inc","phone":7656472541,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":null,"year_formation":2007,"state_legal_domicile":"IN","total_volunteers":12,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO Box 75, Metamora, IN, 47030, USA","city":"Metamora","state":"IN","country":"USA","zip_code":47030},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":50105,"Contributions":{"value":28000,"Other contributions":26000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":2000,"Related organizations":0},"Program revenue":{"value":22105,"Total revenue":{"value":22105,"Canal days 4th of July gala and community events":0},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":38000,"Grant expense":{"value":510,"Grants to domestic orgs":0,"Grants to domestic individuals":510,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":37490,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":750,"Advertising":33,"Office expenses":1539,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":555,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1546,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33067,"VARIOUS":33067},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":36461,"Management And General Expenses":1539,"Fundraising Expenses":0}},"Assets":{"value":530588,"Non-interest bearing cash":27329,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":503259,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":142809,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":142809,"Other liabilities":0},"Fund balance":{"value":387779,"Net assets without donor restriction":387779,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9595,"percentile":0.8590886387987078},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.24159265542361041,"percentile":0.7941196071721831},"Liabilities to Assets Ratio":{"score":0.26915233665292093,"percentile":0.2153775688958152},"Operating Reserve Ratio":{"score":13.962842105263158,"percentile":0.9207963851528386},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.11110390382120383,"percentile":0.6968695828024141},"Revenue Growth":{"score":0.01880298801817394,"percentile":0.45852836526495644},"Asset Growth":{"score":-0.01768701625363482,"percentile":0.25364308389501367},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7403340319271343,"percentile":0.906178386735576}},"source_xml":"202521359349317637_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}