Jesse Corwood is 31, lives with his mother in Portland, New York, and runs an underground label called with 17 bands on its roster. None of them exist. He records all of them himself in the basement, writes backstories for each one, and only starts losing the thread when Rolling Stone catches wind of the operation and tries to write about it. By the time the magazine takes notice, Jesse is roping in local teenagers for a photoshoot to keep the lie alive.