Civic Intelligence

Lake Pontchartrain Basin Maritime

EIN 72-1200018 • 501(c)3 • Madisonville, LA

Profile

To preserve the marine, naval and maritime history and cultural heritage of the lake pontchartrain basin by collecting, preserving, analyzing, interpreting and exhibiting these cultural resources. The resources include the watercraft themselves, records, documents, manuscripts, maps, photographs, and other significant material that will illustrate and explain this history along with various industries associated with it.

133 Mabel DriveMadisonville, LA 70447

www.lpbmm.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.78x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$46,210

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-5.4%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$1,559,315

Up $91,299 (+6.2%) from 2023

Liabilities

Up

$467,472

Up $192,163 (+70%) from 2023

Net Assets

Down

$1,091,843

Down $100,864 (-8.5%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin16th percentile

Revenue

Down

$596,550

Down $34,334 (-5.4%) from 2023

Expenses

Down

$697,414

Down $127,441 (-15%) from 2023

Net Income

Up

-$100,864

Up $93,107 (+48%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $2,483,239Liabilities 2010: $9,778Net Assets 2010: $2,473,4612010Assets 2011: $2,457,665Liabilities 2011: $27,326Net Assets 2011: $2,430,3392011Assets 2012: $2,394,832Liabilities 2012: $13,356Net Assets 2012: $2,381,4762012Assets 2013: $2,289,742Liabilities 2013: $35,910Net Assets 2013: $2,253,8322013Assets 2014: $2,236,193Liabilities 2014: $30,945Net Assets 2014: $2,205,2482014Assets 2015: $2,303,209Liabilities 2015: $78,948Net Assets 2015: $2,224,2612015Assets 2016: $2,177,026Liabilities 2016: $42,963Net Assets 2016: $2,134,0632016Assets 2017: $2,008,922Liabilities 2017: $41,489Net Assets 2017: $1,967,4332017Assets 2018: $1,891,211Liabilities 2018: $34,965Net Assets 2018: $1,856,2462018Assets 2019: $1,726,874Liabilities 2019: $54,931Net Assets 2019: $1,671,9432019Assets 2020: $1,635,731Liabilities 2020: $203,833Net Assets 2020: $1,431,8982020Assets 2021: $1,623,595Liabilities 2021: $220,306Net Assets 2021: $1,403,2892021Assets 2022: $1,691,745Liabilities 2022: $305,067Net Assets 2022: $1,386,6782022Assets 2023: $1,468,016Liabilities 2023: $275,309Net Assets 2023: $1,192,7072023Assets 2024: $1,559,315Liabilities 2024: $467,472Net Assets 2024: $1,091,8432024

Highlighted filing

2024

Assets$1,559,315
Liabilities$467,472
Net Assets$1,091,843
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $493,286Expenses 2010: $552,135Net Income 2010: -$58,8492010Revenue 2011: $483,863Expenses 2011: $526,985Net Income 2011: -$43,1222011Revenue 2012: $486,294Expenses 2012: $535,157Net Income 2012: -$48,8632012Revenue 2013: $458,073Expenses 2013: $585,777Net Income 2013: -$127,7042013Revenue 2014: $512,744Expenses 2014: $561,328Net Income 2014: -$48,5842014Revenue 2015: $688,302Expenses 2015: $669,289Net Income 2015: $19,0132015Revenue 2016: $520,829Expenses 2016: $611,027Net Income 2016: -$90,1982016Revenue 2017: $392,672Expenses 2017: $559,302Net Income 2017: -$166,6302017Revenue 2018: $441,289Expenses 2018: $552,476Net Income 2018: -$111,1872018Revenue 2019: $348,679Expenses 2019: $532,982Net Income 2019: -$184,3032019Revenue 2020: $39,671Expenses 2020: $279,716Net Income 2020: -$240,0452020Revenue 2021: $327,024Expenses 2021: $358,436Net Income 2021: -$31,4122021Revenue 2022: $544,883Expenses 2022: $561,494Net Income 2022: -$16,6112022Revenue 2023: $630,884Expenses 2023: $824,855Net Income 2023: -$193,9712023Revenue 2024: $596,550Expenses 2024: $697,414Net Income 2024: -$100,8642024

Highlighted filing

2024

Revenue$596,550
Expenses$697,414
Net Income-$100,864
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,559,315
Liabilities
$467,472
Net assets
$1,091,843
Revenue
$596,550
Expenses
$697,414
Net income
-$100,864
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.47$1.09$0.60$0.70$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.28$1.19$0.63$0.82$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.31$1.39$0.54$0.56$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.22$1.40$0.33$0.36$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.20$1.43$0.04$0.28$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.05$1.67$0.35$0.53$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.03$1.86$0.44$0.55$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.04$1.97$0.39$0.56$0.17
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.04$2.13$0.52$0.61$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.08$2.22$0.69$0.67$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.24$0.03$2.21$0.51$0.56$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.29$0.04$2.25$0.46$0.59$0.13
2012Summary only. Only limited summary data is available for this year.$2.39$0.01$2.38$0.49$0.54$0.05
2011Summary only. Only limited summary data is available for this year.$2.46$0.03$2.43$0.48$0.53$0.04
2010Summary only. Only limited summary data is available for this year.$2.48$0.01$2.47$0.49$0.55$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$717,439
Mission and Program Overview

Mission

The organizations mission is to preserve the marine, naval, and maritime history of the Lake Pontchartrain Basin, including its cultural heritage. We do so by collecting , preserving, analyzing, interpreting, and exhibiting these cultural resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,306,848$1,251,863▼ $54,985
Accounts Receivable$15,909$132,861▲ $116,952
Savings and Temporary Cash Investments$77,657$100,010▲ $22,353
Prepaid Expenses and Deferred Charges$43,448$30,181▼ $13,267
Cash and Non-Interest-Bearing Accounts$9,458$28,648▲ $19,190
Inventories for Sale or Use$14,696$15,752▲ $1,056
Total Assets$1,468,016$1,559,315▲ $91,299
Liabilities
Unsecured Notes Loans Payable$225,000$225,000→ $0
Other Liabilities$31,815$102,606▲ $70,791
Deferred Revenue-$100,000-
Accounts Payable and Accrued Expenses$18,494$39,866▲ $21,372
Total Liabilities$275,309$467,472▲ $192,163
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,125,220$1,002,007▼ $123,213
Net Assets With Donor Restrictions$67,487$89,836▲ $22,349
Total Net Assets Fund Balance$1,192,707$1,091,843▼ $100,864
Total Liabilities and Net Assets / Fund Balance$1,468,016$1,559,315▲ $91,299

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,166,787$1,670,732$2,837,519
Other Land Buildings$47,445$591,099$638,544
Equipment$14,663$188,893$203,556
Land$22,968-$22,968
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jim MacPhersonExecutive DirectorFT$46,210$46,210

Board Members and Trustees

NameTitle
John GniadyPast President
Alexis HocevarPresident
Steven MarcusVice President
Daniel MunnBoard Member
Elaine GardnerBoard Member
Gwen BulotteBoard Member
Hooper HarrisBoard Member
Joel WhiteheadBoard Member
John BellBoard Member
Lora HaddoxBoard Member
Louise LovichBoard Member
Lynne HaaseBoard Member
Samantha GoodwinBoard Member
Todd LoupBoard Member
Warren DavieBoard Member
Don LynchCurator
Barney KnoessExec Comm
Danny SchausExec Comm
Michaelyn BroussardExec Comm
Tom MeehanSecretary
Michael GagliardiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$181,270
Program Service Revenue
$294,845
Investment Income
$0
Other Revenue
$120,435
All Other Contributions
$32,700
Change in Net Assets
$-100,864

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Boats and Planes1$45,000fair market value
Total Noncash Contributions1$45,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$549,124
Salaries, Compensation, and Employee Benefits$148,290
Total Fundraising Expense$9,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$154,622$34,443$1,241$190,306
Insurance$83,176$10,000-$93,176
Other Salaries and Wages$31,804$59,552-$91,356
Depreciation Depletion$55,639$15,897$7,949$79,485
Fees for Services Other$50,117--$50,117
Current Officers, Directors, Trustees, and Key Employees$32,347$13,863-$46,210
Other Expenses$40,522$2,373-$40,522
Advertising$4,878$29,932-$34,810
Office Expenses$27,604--$27,604
Interest$13,484--$13,484
Payroll Taxes$5,028$5,696-$10,724
Travel$125$2,949-$3,074
Occupancy$3,017--$3,017
Total Functional Expenses$510,019$178,205$9,190$697,414
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$65,839
Fundraising Direct Expenses$7,843
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Music Festiv$25,833$25,833$26,997$-1,164
Golf Tournam$18,585$18,585-$18,585
Total Events$65,839$65,839$27,109$38,730
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$91,414
Payroll Expenses$9,989
Deposits$900
Sales Tax Payable$303
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Upon completion, a copy of the Form 990 is given to the governing body for review before submission.”

Form 990 availability to public Part VI line 18

“The Form 990 is made available to public review upon request.”

Governing documents etc available to public Part VI line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Maritime Museum Louisiana
EIN
72-1200018
In Care Of
% Jim MacPherson
Address
133 Mabel Drive, Madisonville, LA 70447

Signing Officer

Name
Jim Macpherson
Title
Executive Director
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
La
Voting Board Members
22
Independent Board Members
22
Employees
6
Volunteers
175

Preparer

Firm
Griffin and Furman LLC
Address
P O Box 983, Mandeville, LA 70470
Preparer
Robert J Furman CPA
Phone
9857279924
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“See attached pdf - Overflow.pdf”

Raw XML AppendixShowing 400 of 615 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm17Danny Schaus
IRS990/Form990PartVIISectionAGrp/PersonNm18Michael Gagliardi
IRS990/Form990PartVIISectionAGrp/PersonNm19Tom Meehan
IRS990/Form990PartVIISectionAGrp/PersonNm20Alexis Hocevar
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IRS990/ProgSrvcAccomActy2Grp/Desc0Wooden Boat Festival: This event is held each year to pay tribute to the hand crafted wooden boats of the Gulf Coast Region. Hundreds of boats line the banks of the Tchefuncte River while thousands of wooden boat enthusiasts celebrate the wonders of wood and water.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Maritime Research and Educational Programs: In association with Southeastern Louisiana University, Tulane University, The St. Tammany Parish School System, and others with an interest in history, maritime related sciences and education, the museum actively pursues the research mission that initially inspired the museums founders. This includes historical research, the collection of maritime related oral histories, the development of small underwater robots (to investigate local waters)to inspire local students to pursue this fascinating scientific field. This is a collaborative program for college students related to museum management and exhibit construction. The organization also participates in outreach programs to make the extremely interesting, but little known, history of the area more readily accesible to all.
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