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        <CurrentTaxYearAmt>117397</CurrentTaxYearAmt>
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      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <FactsAndCircumstancesTestTxt>THE GIBSON FOUNDATION HAS IN THE PAST MET THE PUBLIC SUPPORT TEST, BUT, INTHE LAST FEW YEARS, THE AMOUNT OF CONTRIBUTIONS RECEIVED FROM THE PUBLICHAS DECREASED DUE TO THE WEAK ECONOMY AND THE FACT THAT THE FOUNDATION HASDECREASED ITS SPECIAL FUNDRAISING ACTIVITIES. THE FOUNDATION HAS PLANS TOINCREASE FUNDRAISING ACTIVITIES TO THE PUBLIC IN 2021 AND FUTURE YEARS.</FactsAndCircumstancesTestTxt>
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>2176304</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>2176304</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>2176304</TotalRevenuePerForm990Amt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE FOUNDATION 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" TEXT, NO TAX BENEFIT IS RECORDED. THE FOUNDATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2021, THE FOUNDATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE FOUNDATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE FOUNDATION FILES A U.S. FEDERAL INFORMATION TAX RETURN. THE FOUNDATION IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDING AFTER DECEMBER 31, 2017.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SAVE THE MUSIC FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1515 BROADWAY 21 ST FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10036</ZIPCd>
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        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CHILDREN'S CANCER ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1200 NW NAITO PARKWAY SUITE 140</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97209</ZIPCd>
        </USAddress>
        <RecipientEIN>931181662</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GIVING BACK FUND INC( ROCK AGAINST RACISM )</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>6033 WEST CENTURY BLVD SUITE 350</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90045</ZIPCd>
        </USAddress>
        <RecipientEIN>043367888</RecipientEIN>
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        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NOTES 4 NOTES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1900 CHURCH ST</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37203</ZIPCd>
        </USAddress>
        <RecipientEIN>873616072</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>KEEPING THE BLUES ALIVE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1761 W HILLSBORO BLVD SUITE 409</AddressLine1Txt>
          <CityNm>DEERFIELD BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33442</ZIPCd>
        </USAddress>
        <RecipientEIN>275553072</RecipientEIN>
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        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MAGEE-WOMEN'S RESEARCH INSTITUE AND FOUNDATION( WOMAN WHO ROCK)</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>3339 WARD STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15213</ZIPCd>
        </USAddress>
        <RecipientEIN>251462312</RecipientEIN>
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        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CROSSROADS CAMPUS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>707 MONTOE STREET</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37208</ZIPCd>
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        <RecipientEIN>272397528</RecipientEIN>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MUSICARES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3030 OLYMPIC BLVD</AddressLine1Txt>
          <CityNm>SANTA MONICA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90404</ZIPCd>
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        <RecipientEIN>954470909</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PRESERVATION HALL FOUNDATION INC</BusinessNameLine1Txt>
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        <USAddress>
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          <CityNm>NEW ORLEANS</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>70116</ZIPCd>
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        <RecipientEIN>272910626</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SONGFARM PHILANTHROPIC VENTURE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>188 FRONT ST</AddressLine1Txt>
          <CityNm>FRANKLIN</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37064</ZIPCd>
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        <RecipientEIN>842380954</RecipientEIN>
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        <NonCashAssistanceDesc>CASH</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORTING MUSIC EDUCATION AND THE ARTS, HEALTH AND WELFARE AND ENVIRONMENTAL ISSUES</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>SEMI-ANNUAL OR ANNUAL REPORTS ARE REQUIRED OF ORGANIZATIONS RECEIVING GRANTS.</ExplanationTxt>
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          <PersonNm>JAMES CURLEIGH</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>JAMES SERVES AS CEO OF GIBSON BRANDS, INC., A MAJOR DONOR OF THE FOUNDATION</RelationshipDescriptionTxt>
        <TransactionAmt>1933365</TransactionAmt>
        <TransactionDesc>GIBSON BRANDS, INC. DONATED $933.356 OF NON-CASH ITEMS AND $ OF CASH TO THE FOUNDATION.;LISTTOTAL 528,546</TransactionDesc>
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      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
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          <PersonNm>DENDY JARRETT</PersonNm>
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        <TransactionDesc>GIBSON BRANDS, INC. DONATED $933.356 OF NON-CASH ITEMS AND $ OF CASH TO THE FOUNDATION.</TransactionDesc>
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        <Desc>MUSICAL INSTRUMENTS</Desc>
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        <MethodOfDeterminingRevenuesTxt>DEALER PRICE PROVIDE</MethodOfDeterminingRevenuesTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JAMES CURLEIGH IS CEO OF GIBSON GUITAR CORP. KIMBERLY MATTON IS CFO OF GIBSON GUITAR CORP. DENDY JARRETT IS AN OFFICER OF GIBSON GUITAR CORP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S SECRETARY HAS OVERSEEN THE REVIEW OF THE FORM 990 BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN NET ASSETS WITH DONOR RESTRICTION 17,397.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GIBSON BRANDS INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>309 PLUS PARK BLVD</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37217</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>PRODUCTION OF GUITARS</PrimaryActivitiesTxt>
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      </IdRelatedOrgTxblCorpTrGrp>
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      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
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        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
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</Return>
