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      <FootnoteTextInd>X</FootnoteTextInd>
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      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OF THE ORGANIZATION HAS EVALUATED THE TAX POSITIONS TAKEN WITHIN THE FEDERAL TAX RETURN AND DOES NOT BELIEVE THERE ARE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS TAKEN ON THE RETURN. THERE ARE NO PENDING TAX EXAMINATIONS BY FEDERAL OR STATE TAX AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS BEFORE 2022.</ExplanationTxt>
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          <BusinessNameLine1Txt>INTERNATIONAL BLUEGRASS MUSIC ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37216</ZIPCd>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ANY ISSUES OR CONFLICTS THAT ARISE ARE SUBMITTED IMMEDIATELY TO THE BOARD OF DIRECTORS TO REVIEW AND HANDLE AS NECESSARY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS 990 AVAILABLE TO THE PUBLIC THROUGH THE IRS WEBSITE AND GUIDESTAR.ORG.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FOUNDATION DID NOT CHANGE IT'S OVERSIGHT PROCESS OR SELECTION PROCESS RELATED TO THE THE AUDIT FROM THE PRIOR YEAR.</ExplanationTxt>
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          <StateAbbreviationCd>TN</StateAbbreviationCd>
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