DECATUR BOOK FESTIVAL INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
DECATUR BOOK FESTIVAL INC (EIN 20-8669575)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-06-28
IRS object ID
201331799349300203
Schema version
2012v2.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-06-28T08:27:50-00:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Kilpatrick Rea and Associates PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1100 Crescent Centre Parkway Suite 7AddressLine1
CityTuckerCity
StateGAState
ZIP Code30084ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN208669575EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1DECATUR BOOK FESTIVALBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlDECANameControl
Phone4043731603Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 337AddressLine1
CityDECATURCity
StateGAState
ZIP Code30031ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJudy TurnerName
TitlePresidentTitle
Date Signed2013-06-28DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameSteven C Rea CPAName
Phone7704558706Phone
Date Prepared2013-06-28DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonAlice MurrayNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line133 Village CourtAddressLine1
CityDecaturCity
StateGAState
ZIP Code30030ZIPCode
FieldValueIRS element (for citing)
Gross Receipts600104GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web Sitewww.decaturbookfestival.comWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2006YearFormation
State Legal DomicileGAStateLegalDomicile
Activity Or Mission DescriptionThe exempt purpose of the Decatur Book Festival is to promote literacy and interest in books through various programs, festivals and other events and publications. The yearly Festival is the largest independent book festival in the country. More than 150 world-class authors participate.ActivityOrMissionDescription
Nbr Voting Members Governing Body10NbrVotingMembersGoverningBody
Nbr Independent Voting Members10NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers500TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year423995ContributionsGrantsPriorYear
Contributions Grants Current Year464975ContributionsGrantsCurrentYear
Program Service Revenue Prior Year119766ProgramServiceRevenuePriorYear
Program Service Revenue CY135129ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year543761TotalRevenuePriorYear
Total Revenue Current Year600104TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Current Year0SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year520521OtherExpensePriorYear
Other Expenses Current Year592705OtherExpensesCurrentYear
Total Expenses Prior Year520521TotalExpensesPriorYear
Total Expenses Current Year592705TotalExpensesCurrentYear
Revenues Less Expenses Prior Year23240RevenuesLessExpensesPriorYear
Revenues Less Expenses CY7399RevenuesLessExpensesCY
Total Assets BOY26661TotalAssetsBOY
Total Assets EOY32412TotalAssetsEOY
Total Liabilities BOY1648TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY25013NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY32412NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionThe Decatur Book Festival encourages a love of reading, writing, and other expressions of the written and spoken word in people of all ages and builds a more engaged and cohesive community of readers and writers throughout the greater Atlanta metropolitan region.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense524050Expense
DescriptionThe annual Decatur Book Festival is a community event open to the public and supported by cash contributions from the corporate community and others as well as with in-kind donations. It is the largest Book Festival in the Southeast and brings authors from around the country. There are venues around the city wherein attendees may hear and meet with these authors. The Decatur Book Festivals Labor Day weekend event gathers over 50,000 people to an annual gatthering that supports litearacy efforts throughout Atlanta. It is a free event.Description
Total Program Service Expense524050TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquipfalseReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Invest Tax Exempt BondsfalseInvestTaxExemptBonds
Escrow AccountfalseEscrowAccount
On Behalf Of IssuerfalseOnBehalfOfIssuer
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionstrueDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Info In Schedule O Part VXInfoInScheduleOPartV
Number Forms Transmitted With10962NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingfalseComplianceWithBackupWitholding
Number Of Employees0NumberOfEmployees
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Form8899 FiledfalseForm8899Filed
Form1098 C FiledfalseForm1098CFiled
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members10NbrVotingGoverningBodyMembers
Number Independent Voting Members10NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiestrueDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Annual Disclosure Covered PersonsfalseAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementfalseRegularMonitoringEnforcement
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledGAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonHeritage Accounting LTDNamePerson
Telephone Number4043731603TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1417 Claremont Ave 117AddressLine1
CityDecaturCity
StateGAState
ZIP Code30030ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIXInfoInScheduleOPartVII
No Listed Persons CompensatedXNoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationAverage Hours Per Week RelatedAverageHoursPerWeekRelated
Alice Murray
President006.00XX000
William Starr
Vice-President003.00XX000
Judy Turner
Treasurer003.00XX000
Linda Harris
Secretary003.00XX000
Richard Lenz
Non-Officer001.00X000
William Means
Non-Officer001.00X000
Brett Gadsden
Non-Officer001.00X000
George Bradford
Non-Officer001.00X000
James Diedrick
Non-Officer001.00X000
Will Johnston
Non-Officer001.00X000
Alison Weissinger
Non-Officer001.00X000
Thomas Bell
Ex-OfficioX000040.00
Daren Wang
Ex-OfficioX000040.00
Elan McVoTerra
Ex-Officio001.00X000
Stephanie DiLorio
Ex-Officio001.00X000
FieldValueIRS element (for citing)
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Number Of Contractors GT100 K1NumberOfContractorsGT100K
All Other Contributions464975AllOtherContributions
Noncash Contributions247320NoncashContributions
Total Contributions464975TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionBook Festival RevenueDescription
Total Revenue Column135129TotalRevenueColumn
FieldValueIRS element (for citing)
Total Program Service Revenue135129TotalProgramServiceRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column600104TotalRevenueColumn

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total0Total

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total0Total

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total0Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total0Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total0Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total0Total

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total0Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total2948Total
Management And General2948ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total0Total

Advertising Advertising

FieldValueIRS element (for citing)
Total66211Total
Program Services60211ProgramServices
Management And General6000ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1887Total
Management And General1887ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total0Total

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total0Total

Travel Travel

FieldValueIRS element (for citing)
Total0Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total0Total

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total0Total

Insurance Insurance

FieldValueIRS element (for citing)
Total0Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
Book Festival Expenses - Authors/Tents/Sound105921105921
Bank Service Fees22562256
Outside Management/Program Director14746311059836865
In-Kind Contribution Expenses247320247320

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total18699Total
Management And General18699ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total592705Total
Program Services524050ProgramServices
Management And General68655ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY24661BOY
EOY29962EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2000BOY
EOY2450EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY26661BOY
EOY32412EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY648BOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY1000BOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY1648BOY
EOY0EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY25013BOY
EOY32412EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY25013BOY
EOY32412EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY26661BOY
EOY32412EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses7399ReconcilationRevenueExpenses
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewtrueAccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
FS AuditedfalseFSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit CommitteetrueAuditCommittee
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2
Public Support Total1700PublicSupportTotal170
Public Support Pertcentage1700.00000PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years239663CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years280144CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years198247CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year209175CurrentTaxYearMinus1Year
Current Tax Year217655CurrentTaxYear
Total1144884Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years79725CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years96662CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years121919CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year119766CurrentTaxYearMinus1Year
Current Tax Year135129CurrentTaxYear
Total553201Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years319388CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years376806CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years320166CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year328941CurrentTaxYearMinus1Year
Current Tax Year352784CurrentTaxYear
Total1698085Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years68062CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years42319CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years7981CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year27106CurrentTaxYearMinus1Year
Current Tax Year24722CurrentTaxYear
Total170190Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years68062CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years42319CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years7981CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year27106CurrentTaxYearMinus1Year
Current Tax Year24722CurrentTaxYear
Total170190Total
FieldValueIRS element (for citing)
Public Support Total5091527895PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Total0Total

Post1975 UBTI Post1975UBTI

FieldValueIRS element (for citing)
Total0Total

Net Income From Other UBI NetIncomeFromOtherUBI

FieldValueIRS element (for citing)
Total0Total

Other Income509 OtherIncome509

FieldValueIRS element (for citing)
Total0Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years319388CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years376806CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years320166CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year328941CurrentTaxYearMinus1Year
Current Tax Year352784CurrentTaxYear
Total1698085Total
FieldValueIRS element (for citing)
Public Support Percentage5090.89980PublicSupportPercentage509
Prior Year Support Percentage0.91000PriorYearSupportPercentage
Investment Income Percentage0.00000InvestmentIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException
Rebuttable Presumption ProcedurefalseRebuttablePresumptionProcedure

Schedule L IRS990ScheduleL

Form990 Schedule L Part V Form990ScheduleLPartV

FieldValueIRS element (for citing)
IdentifierIVIdentifier
Return Reference1ReturnReference
ExplanationRichard Lenz, a non-officer member of the board, had his company, Lenz Marketing, to provide staff members to assist in communication during the Festival even. His company was paid for staff hours.Explanation

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)

Non Cash CheckboxNonCashCheckboxDescriptionDescriptionNoncash Contribs Rptd F990NoncashContribsRptdF990Method Of Determining RevenuesMethodOfDeterminingRevenues
XPrinting Advertising169000Donor valuation
XVenue23000Donor valuation
XSecurity44820Donor valuation
XOther volunteer services10500Donor valuation
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeld
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGifts
Third Parties UsedfalseThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

ExplanationExplanation
Form 990 Part III Line 4a The only activity for the Decatur Book Festival is the Labor Day weekend event which attracts local and out-of-town visitors to the largest Book Festival in the United States. Authors speak in different venues and their books are available for sale.
Form 990 Part V Line 2 There are no employees of the Decatur Book Festival for the production of the big event. Daren Wangs organization is the producer of the event under the direction of the board of directors.
Form 990 Part VI Section A Line 3 As stated in the previous note, Daren Wang is an outside management company for the event. He does report to the board of directors.
Form 990 Part VII Section A Line 1a All officers and board members of the Decatur Book Festival are volunteers.
Form 990 Part XII The books are maintained by Heritage Accounting LTD. No review or audit of the financial records are made.
Form 990 Part V Section A Line 8a and 8b The board of directors is composed of volunteers. The meetings of the board are documented as well as the committee meetings. Records are maintained of all meetings.
Form 990 Part VI Section C Line 19 The Board of Directors endeavors to provide information to all board members regarding the bylaws, conflict of interest policy, financial statements from an independent accountant, and the Form 990 informational return. With the Decatur Book Festival being a major event in the City of Decatur, Georgia, the board realizes its responsibility for performing their non-profit duties according with all laws governing non-profit organizations.
Form 990 Part XII Line 2c The Board of Directors hires an independent accountant to maintain the compilation for the Decatur Book Festival. The Form 990 is prepared by an independent CPA firm from financial statements prepared by the independent accountant. The Board has the responsibility for reviewing all documents prepared by the accountant as well as reviewing the information return for filing with IRS.

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