BUDDY HOLLY HALL: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: BUDDY HOLLY HALL (EIN 46-1912406)
Tax period: 2017-10-01 to 2018-09-30
Filed: 2019-08-15
IRS object ID: 201932279349302193
Schema version: 2017v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-08-15T20:31:27-05:00	ReturnTs
Tax Period End	2018-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	750882037	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BOLINGER SEGARS GILBERT AND MOSS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	8215 NASHVILLE AVENUE	AddressLine1Txt
City	LUBBOCK	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79423	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461912406	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LUBBOCK ENTERTAINMENT AND PERFORMING	BusinessNameLine1Txt
Business Name Line2	ARTS ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LUBB	BusinessNameControlTxt
Phone	8067473200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1500 BROADWAY NO 902	AddressLine1Txt
City	LUBBOCK	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79401	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TIM COLLINS	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	8067473200	PhoneNum
Signature	2019-08-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATT R WILLIS	PreparerPersonNm
PTIN	P00419741	PTIN
Phone	8067473806	PhoneNum
Preparation	2019-08-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	65.182.80.152	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-08-15	IPDt
IP Tm	16:35:21	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	D9E0A4595174F1DF063C54957216FC21122CDCDE	AtSubmissionCreationDeviceId
At Submission Filing Device Id	0F2974AC74D7DDF1B6A1E1BB23E019AE426F3A7A	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	TIM COLLINS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1500 BROADWAY NO 902	AddressLine1Txt
City	LUBBOCK	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79401	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,687,372	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.LEPAA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE A VARIETY OF THE FINEST PERFORMING ARTS EVENTS, AND EDUCATIONAL AND COMMUNITY PROGRAMS THAT WILL SUPPORT, ENHANCE AND EXPAND APPRECIATION FOR THE ARTS, ENTERTAINMENT, CULTURE, MUSIC, HISTORY AND HERITAGE OF THE SOUTH PLAINS.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	14	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,792,759	PYContributionsGrantsAmt
CY Contributions Grants	$5,496,971	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$33,526	PYInvestmentIncomeAmt
CY Investment Income	$91,944	CYInvestmentIncomeAmt
PY Other Revenue	$3,561	PYOtherRevenueAmt
CY Other Revenue	$441	CYOtherRevenueAmt
PY Total Revenue	$3,829,846	PYTotalRevenueAmt
CY Total Revenue	$5,589,356	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$42,413	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$39,900	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$130,387	CYTotalFundraisingExpenseAmt
PY Other Expenses	$285,345	PYOtherExpensesAmt
CY Other Expenses	$328,684	CYOtherExpensesAmt
PY Total Expenses	$327,758	PYTotalExpensesAmt
CY Total Expenses	$368,584	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,502,088	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$5,220,772	CYRevenuesLessExpensesAmt
Total Assets BOY	$76,667,974	TotalAssetsBOYAmt
Total Assets EOY	$89,582,616	TotalAssetsEOYAmt
Total Liabilities BOY	$4,472,103	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$12,156,153	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$72,195,871	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$77,426,463	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	LUBBOCK ENTERTAINMENT & PERFORMING ARTS ASSOCIATION (LEPAA) IS A TEXAS NON-PROFIT CORPORATION, DEDICATED TO ENRICHING THE LIVES OF THOSE WHO LIVE IN LUBBOCK, THE SOUTH PLAINS, AND BEYOND, THROUGH THE PRESENTATION OF A VARIETY OF THE FINEST PERFORMING ARTS EVENTS, AND EDUCATIONAL AND COMMUNITY PROGRAMS THAT WILL SUPPORT, ENHANCE AND EXPAND APPRECIATION FOR THE ARTS, ENTERTAINMENT, CULTURE, MUSIC, HISTORY AND HERITAGE OF THE SOUTH PLAINS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$138,698	ExpenseAmt
Desc	LEPAA CONTINUES CONSTRUCTION OF THE PERFORMING ARTS AND SCIENCES CENTER, WHICH IS SCHEDULED TO BE COMPLETED IN 2020. LEPAA CONTINUES TO RECRUIT AND PROCURE PARTNERS FOR FUNDING CONSTRUCTION OF THE CENTER AND FUTURE OPERATIONS. THESE PARTNERSHIPS WILL IMPACT THE COMMUNITY BY OFFERING STUDENTS THE OPPORTUNITY TO PERFORM AND ENGAGE IN A WORLD-CLASS VENUE.	Desc
Total Program Service Expenses	$138,698	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARK BASS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8067473200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1500 BROADWAY STE 902	AddressLine1Txt
City	LUBBOCK	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	79401	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TIM COLLINS
CHAIRMAN	10.00	Yes (X)	Yes (X)	$0	$0	$0
PATTY D'ALISE
VICE CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARK BASS
TREASURER	3.00	Yes (X)	Yes (X)	$0	$0	$0
MARIANNA MARKHAM
SECRETARY	1.50	Yes (X)	Yes (X)	$0	$0	$0
CHRISTOPHER ANDERSON
DIRECTOR 10/17 - 6/18	1.50	Yes (X)		$0	$0	$0
ANDREW BABCOCK
DIRECTOR 9/18	1.00	Yes (X)		$0	$0	$0
MATT BUMSTEAD
DIRECTOR	0.75	Yes (X)		$0	$0	$0
GARY GREENSTREET
DIRECTOR	0.75	Yes (X)		$0	$0	$0
LEE ANN HUDDLESTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
VAN MAY
DIRECTOR 10/17 - 8/18	1.00	Yes (X)		$0	$0	$0
CARLA MORAN
DIRECTOR	1.50	Yes (X)		$0	$0	$0
KAY SANFORD
DIRECTOR	10.00	Yes (X)		$0	$0	$0
KERRY SESSIONS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LAURA VINSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROB ALLISON
EXECUTIVE DIRECTOR	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
LEE LEWIS CONSTRUCTION INC
7810 ORLANDO AVENUE	LUBBOCK	TX	79423	CONSTRUCTION	$12,942,965
PARKHILL SMITH & COOPER
4222 85TH STREET	LUBBOCK	TX	79423	DESIGN SERVICES	$1,310,399
GARFIELD PUBLICPRIVATE LLC
14785 PRESTON RD STE 480	DALLAS	TX	75254	DEVELOPMENT	$654,606

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$668,886	GovernmentGrantsAmt
All Other Contributions	$4,828,085	AllOtherContributionsAmt
Noncash Contributions	$683,305	NoncashContributionsAmt
Total Contributions	$5,496,971	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$89,141	TotalRevenueColumnAmt
Exclusion	$89,141	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$99,873	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$97,070	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,803	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,803	TotalRevenueColumnAmt
Exclusion	$2,803	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,387	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$946	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$441	TotalRevenueColumnAmt
Exclusion	$441	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,589,356	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$92,385	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$172,456	TotalAmt
Program Services	$73,772	ProgramServicesAmt
Management And General	$76,798	ManagementAndGeneralAmt
Fundraising	$21,886	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$23,344	TotalAmt
Program Services	$17,508	ProgramServicesAmt
Fundraising	$5,836	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$10,750	TotalAmt
Management And General	$10,750	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$39,900	TotalAmt
Fundraising	$39,900	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$23,490	TotalAmt
Program Services	$5,872	ProgramServicesAmt
Fundraising	$17,618	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$29,232	TotalAmt
Program Services	$14,616	ProgramServicesAmt
Management And General	$1,087	ManagementAndGeneralAmt
Fundraising	$13,529	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$7,848	TotalAmt
Program Services	$2,955	ProgramServicesAmt
Management And General	$495	ManagementAndGeneralAmt
Fundraising	$4,398	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$23,744	TotalAmt
Program Services	$11,872	ProgramServicesAmt
Management And General	$5,936	ManagementAndGeneralAmt
Fundraising	$5,936	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$4,358	TotalAmt
Program Services	$1,839	ProgramServicesAmt
Fundraising	$2,519	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$10,392	TotalAmt
Program Services	$689	ProgramServicesAmt
Management And General	$305	ManagementAndGeneralAmt
Fundraising	$9,398	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,210	TotalAmt
Program Services	$3,105	ProgramServicesAmt
Management And General	$1,552	ManagementAndGeneralAmt
Fundraising	$1,553	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,864	TotalAmt
Program Services	$4,932	ProgramServicesAmt
Management And General	$2,466	ManagementAndGeneralAmt
Fundraising	$2,466	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	FundraisingFundraisingAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BANK FEES	$5,239	$5,239
FEASIBILITY STUDY	$1,319		$1,319
DUES & SUBSCRIPTIONS	$438	$109	$219	$110

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$368,584	TotalAmt
Program Services	$138,698	ProgramServicesAmt
Management And General	$99,499	ManagementAndGeneralAmt
Fundraising	$130,387	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$105,946	BOYAmt
EOY	$119,953	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$26,682,220	BOYAmt
EOY	$2,114,519	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$22,707,129	BOYAmt
EOY	$16,099,087	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$14,737	BOYAmt
EOY	$15,860	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$12,034	BOYAmt
EOY	$11,730	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$7,779	BOYAmt
EOY	$5,895	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,244,859	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$13,162	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,567,991	BOYAmt
EOY	$2,231,697	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,294,235	BOYAmt
EOY	$3,322,392	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$24,275,903	BOYAmt
EOY	$65,661,483	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$76,667,974	BOYAmt
EOY	$89,582,616	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,412,103	BOYAmt
EOY	$10,808,653	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,060,000	BOYAmt
EOY	$1,347,500	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,472,103	BOYAmt
EOY	$12,156,153	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,915,203	BOYAmt
EOY	$67,985,604	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$44,995,865	BOYAmt
EOY	$6,196,236	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,284,803	BOYAmt
EOY	$3,244,623	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$72,195,871	BOYAmt
EOY	$77,426,463	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$76,667,974	BOYAmt
EOY	$89,582,616	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$5,220,772	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$9,820	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$27,305,579	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,921,476	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,094,901	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,792,759	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,496,971	CurrentTaxYearAmt
Total	$57,611,686	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$27,305,579	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,921,476	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,094,901	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,792,759	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,496,971	CurrentTaxYearAmt
Total	$57,611,686	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$41,795,362	SubstantialContributorsTotAmt
Public Support Total170	$15,816,324	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,282	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,761	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$24,373	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$48,696	CurrentTaxYearMinus1YearAmt
Current Tax Year	$89,141	CurrentTaxYearAmt
Total	$170,253	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$57,781,939	TotalSupportAmt
Gross Receipts Rltd Activities	$7,023	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.27370	PublicSupportCY170Pct
Public Support PY170	0.25660	PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CY	Yes (X)	TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances Test	THE ORGANIZATION IS CONSTRUCTING A LARGE CONCERT AND EVENT HALL IN LUBBOCK, TX. IN THE FIRST 2 YEARS OF EXISTENCE IT RECEIVED 3 LARGE $20,000,000 DONATIONS FROM 3 DIFFERENT ENTITIES. 1 OF THESE WAS REPORTED AS AN UNUSUAL GRANT AND NOT INCLUDED IN THE PUBLIC SUPPORT CALCULATION, BUT THE OTHER 2 WERE FROM PRIVATE FOUNDATIONS THAT CONTINUE TO GIVE A SMALL AMOUNT EACH YEAR. AS SUCH THEY WERE NOT CONSIDERED UNUSUAL GRANTS. ONCE THESE GRANTS FALL OFF THE 5 YEAR CALCULATION, IT IS ANTICIPTED THE ORGANIZATION WILL PASS THE PUBLIC SUPPORT TEST. FINALLY, THE FACILITY IS SCHEDULED TO OPEN IN 2020. ONCE OPEN, THE ORGANIZATION ANTICIPATES RECEIVING MORE SUPPORT FROM THE PUBLIC THROUGH CONTRIBUTIONS AND TICKET SALES.	FactsAndCircumstancesTestTxt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS:	FormAndLineReferenceDesc
Explanation	DESCRIPTION: $20,000,000 CASH GRANT DATE: 03/06/14 AMOUNT: 20000000.	ExplanationTxt

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,294,134	BeginningYearBalanceAmt
Contributions	$1,950,000	ContributionsAmt
Investment Earnings Or Losses	$78,157	InvestmentEarningsOrLossesAmt
End Year Balance	$3,322,291	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$1,250,000	ContributionsAmt
Investment Earnings Or Losses	$44,134	InvestmentEarningsOrLossesAmt
End Year Balance	$1,294,134	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.97660	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.02340	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,212,397	OtherCostOrOtherBasisAmt
Book Value	$2,212,397	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,708	OtherCostOrOtherBasisAmt
Depreciation	$7,785	DepreciationAmt
Book Value	$13,923	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,754	OtherCostOrOtherBasisAmt
Depreciation	$5,377	DepreciationAmt
Book Value	$5,377	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,231,697	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt
CONSTRUCTION IN PROGRESS	$65,542,274
ART AND COLLECTIONS	$64,733
REFUNDABLE DEPOSIT	$8,811
LOAN COSTS	$165
START-UP COSTS	$45,500

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$65,661,483	TotalBookValueOtherAssetsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART V, LINE 4:	FormAndLineReferenceDesc
Explanation	THE PURPOSE OF THE ENDOWMENT IS TO MAKE CAPITAL EXPENDITURES TO MAINTAIN OR ENHANCE THE PERFORMING ARTS & SCIENCES CENTER AFTER INITIAL CONSTRUCTION IS COMPLETED.	ExplanationTxt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
KATHY GILBREATH
4603 5TH STREET	LUBBOCK	TX	79416	FUNDRAISING	0	$2,860,951	$12,000	$2,848,951
REA ASSOCIATES LLC
PO BOX 53494	LUBBOCK	TX	79453	CONSULTING	0	$494,722	$15,000	$479,722
STACY KEITH
3304 54TH STREET	LUBBOCK	TX	79413	GRANT WRITING	0	$168,742	$12,900	$155,842

Field	Value	IRS element (for citing)
Total Gross Receipts	$3,524,415	TotalGrossReceiptsAmt
Total Retained By Contractors	$39,900	TotalRetainedByContractorsAmt
Total Net To Organization	$3,484,515	TotalNetToOrganizationAmt
Licensed States	TX	LicensedStatesCd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$14,419	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Real Estate Commercial RealEstateCommercialGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$668,886	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART IV, LINE 11F	THE ORGANIZATION OBTAINS AN ANNUAL FINANCIAL STATEMENT AUDIT FROM AN INDEPENDENT CPA, BUT THE AUDIT WAS NOT COMPLETED BEFORE THE FORM 990 EXTENDED DUE DATE OF AUGUST 15, 2019. BECAUSE THE AUDIT WAS NOT COMPLETE AT THE TIME THE 990 WAS FILED THE ORGANIZATION HAS DECIDED TO ANSWER LINE 11F "NO". BASED ON PRIOR YEARS THE FINANCIAL STATEMENTS INCLUDED AN UNCERTAIN TAX POSITION STATEMENT THAT READS AS FOLLOWS. LEPAA HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF LEPAA IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. LEPAA DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES.
FORM 990, PART IV, LINE 12A	THE ORGANIZATION OBTAINS AN ANNUAL FINANCIAL STATEMENT AUDIT FROM AN INDEPENDENT CPA, BUT THE AUDIT WAS NOT COMPLETED BEFORE THE FORM 990 EXTENDED DUE DATE OF AUGUST 15, 2019. BECAUSE THE AUDIT WAS NOT COMPLETE AT THE TIME THE 990 WAS FILED THE ORGANIZATION HAS DECIDED TO ANSWER LINE 12A "NO", AND WILL NOT COMPLETE SCHEDULE D PARTS XI AND XII.
FORM 990, PART VI, SECTION A, LINE 3	LEPAA HAS HIRED REA & ASSOCIATES, LLC OWNED BY ROB ALLISON TO MANAGE THEIR DAY TO DAY OPERATIONS. REA IS AN INDEPENDENT CONTRACTOR, BUT THE SERVICES PROVIDED BY REA AND ROB ARE SIMILAR TO THE SERVICES OF AN EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PART VI, SECTION B, LINE 12C	ALL MEMBERS OF THE BOARD MUST AGREE TO REVIEW, SIGN AND ABIDE BY THE CONFLICT OF INTEREST POLICY. AT EACH BOARD MEETING THE BOARD ASKS IF THERE ARE ANY CONFLICTS OF INTEREST AND EACH BOARD MEMBER MUST STATE IF THEY HAVE A CONFLICT OR PERCEIVED CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19	THE ASSOCIATION WILL MAKE AVAILABLE A COPY OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS TO THE PUBLIC. REQUESTS CAN BE MADE AT THE ASSOCATION'S OFFICE LOCATED IN LUBBOCK, TX.
FORM 990, PART XII, LINE 2C	THE BOARD OF DIRECTORS HAVE ASSIGNED MEMBERS TO AN AUDIT COMMITTEE TO SELECT THE INDEPENDENT CPA WHO WILL PERFORM THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
FORM 990, PART XII, LINE 2B	THE ORGANIZATION OBTAINS AN ANNUAL FINANCIAL STATEMENT AUDIT ON A SEPARATE BASIS FROM AN INDEPENDENT CPA, BUT THE AUDIT WAS NOT COMPLETED BEFORE THE FORM 990 EXTENDED DUE DATE OF AUGUST 15, 2019. BECAUSE THE AUDIT WAS NOT COMPLETE AT THE TIME THE 990 WAS FILED THE ORGANIZATION HAS DECIDED TO ANSWER LINE 2B "NO".
SCHEDULE B, PART I	DUE TO THE DISCOUNTING OF PLEDGES RECEIVABLE TO PRESENT VALUE AND THE DEFERRAL OF THE REVENUE OF THE NONDEDUCTIBLE PORTION OF PERSONAL SEAT LICENSES AND BOX SEATS, THE TOTAL CONTRIBUTIONS REPORTED ON SCHEDULE B ARE GREATER THAN THE TOTAL CONTRIBUTIONS REPORTED ON PART VIII, LINE 1H.