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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Sched D, Part V, Line 4: Because Max McKee has worked full-time and Nell McKee part-time without pay, starting in 1997 we elected to use extra available funds to build a system that now provides earnings for full-time replacements as we've elected to no longer work 55 hour weeks in corporation development and management. At the same time, the dollars invested in Vanguard funds help in tough financial times to provide earnings that offset major dips in enrollment for our American Band College and the Western International Band Clinic High School Honor Band events.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>990, Part III, Line 3: The American Band College master's degree program aligned with Central Washington University of Ellensburg, WA in 2018 after 30 years with Southern Oregon University and Sam Houston State University . The program has retained its 3-week immersion program in the city of Ashland throughout moves to different supporting universities. Seventy percent of ABC revenue is administered online as a Distance Learning program. With a major change when we aligned with CWU, the collection of tuition and related administrative dollars are received by CWU. (Only local facility fees are collected by WIBC, Inc.) In the past, all monies were collected by WIBC, Inc. and passed on to Southern Oregon University to cover salaries for Paul Kassulke and Scott McKee as well as course fees and facility rental. During the SHSU period (2010-1017) they directly collected fees with 58% of the funds returned to WIBC, Inc to hire sub-contractor lecturers, soloists and conductors. At CWU they still collect tuition and course-related fees but 80% of those dollars are now returned to ABC, which thus has found it necessary to provide salaries, insurance and retirement for two of our employees.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 11a</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part IV, Line 11a - 990, Part VI, Line 11: Except for Advisory Board members, anyone else can view the 990 at 407 Terrace Street, Ashland, Oregon. Officers can receive PDF copies via temporary cloud storage.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part IV, Line 19 - 990, Part VI, Line 19: Viewing of any and all such documents may be done upon request at 407 Terrace Street, Ashland, OR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section A, Line 2 - Max McKee, Scott McKee and Randy McKee are family relations and run most parts of the business. Max McKee is Executive Officer, Scott McKee is CEO and Randy McKee helps with accounting and software engineering. There are other non-family employees and contractors who perform work for the company as needed.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section B, Line 11b - 990 is prepared and saved as PDF file. Board members may review a copy via temporary cloud storage before final submission to IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section B, Line 15 - Executive Director receives no compensation, so no independent review required . CEO position was originally compensated by Sam Houston State University when our company was partnered with them, and as such, the pay rate was reviewed and approved by officials working for the University. We've moved to Central Washington University several years ago, and the CEO position compensation has been in our care since then. It has only seen very small cost of living increases.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Form 990, Part VI, Section C, Line 19: Viewing of any and all such documents may be done upon request at 407 Terrace Street, Ashland, OR.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Form 990, Part VII, Section A, Line 1a - 990, Part VII, Section A: Mike Bankhead and Tim Lautzenheiser do non-board member work for the American Band College or on occasion with our Western International Band Clinic convention. These assignments are separate from any board work, for which all members volunteer.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part IX, Line 11g, Fees For Services (non-employees): 40 to 50 Independent Contractors are hired for short term work during the month ABC is onsite in Ashland, Oregon and the 3-day WIBC convention in Seattle. A few contractors work during other parts of the year to support ongoing projects that aren't full-time jobs.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Form 990, Part IX, Line 24e - Expenses not tracked in any specific category.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 23</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part X, Line 23: In 2014, Max and Nell McKee purchased property with a house at 397 Terrace Street and paid monthly mortage payment plus renovation costs. By 2015, the house &amp; land had been deeded to WIBC, Inc on a no-cost basis to serve the corporation. WIBC, Inc took over the monthly mortgage payments.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part XI, Line 5 - 990, Part XI, Line 5: Our dividends are included as Ordinary Dividends. We have never used the much lower Qualified Dividends in order that our current financial status shows our exact status. Both amounts are documented on Page 2.</ExplanationTxt>
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