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        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>Visit FM believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. Visit FM would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.</ExplanationTxt>
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        <ExplanationTxt>Revenue included on audit for short year return previous filed. 1,507,493.</ExplanationTxt>
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        <ExplanationTxt>Expense of related entity included in consolidated expenses above. 72. Revenue included on audit for short year return previous filed. 1,658,479.</ExplanationTxt>
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          <CityNm>Moorhead</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
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      <RecipientTable>
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          <CityNm>Fargo</CityNm>
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        <PurposeOfGrantTxt>Architectural design for Museum</PurposeOfGrantTxt>
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      <RecipientTable>
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        </RecipientBusinessName>
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          <AddressLine1Txt>202 1st Ave N</AddressLine1Txt>
          <CityNm>Moorhead</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
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        </USAddress>
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        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The FMCVB Board of Directors &amp; CEO manage a capital grant program for tourism-related non-profit entities. Goals of the program include creation of new economic benefits through in-bound travel and to add or enhance facilities that attract travelers to spend one or more nights in Fargo, Moorhead or West Fargo. Eligible groups (no individuals) must be legally incorporated non-profits that are tax exempt under Internal Revenue Code Section 501(c)(3). Funds requested may not exceed 25% of a project's total cost. The Board is responsible to makes all decisions in connection with grants that are made.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Fargo-Moorhead-West Fargo Chamber of Commerce, Fargo City Commission, Moorhead City Council, and West Fargo City Commission each have the power to appoint one board member.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Fargo-Moorhead Convention &amp; Visitors Bureau, Inc. has an Executive Committee; however, the Executive Committee did not meet during the year. Minutes are taken at Executive Committee meetings in years in which the Executive Committee meets.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents, conflict of interest policy, and financial statements available to the public upon request.</ExplanationTxt>
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