Civic Intelligence

Brown County Maple Leaf Management Group

990 • Fiscal year 2020 • EIN 82-5005124

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 03, 2021

200 Maple Leaf BoulevardNashville, IN 47448

(812) 988-5323

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

1.47x

Higher debt load relative to assets than 98% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.94x

Higher debt load relative to revenue than 81% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

17th percentile

-13%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$75,408

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

6th percentile

-18%

Faster asset growth than 6% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-17%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$819,354

Down $184,108 (-18%) from 2019

Net Assets

Down

-$381,881

Down $49,967 (-15%) from 2019

Liabilities

Down

$1,201,235

Down $134,141 (-10%) from 2019

Revenue

Down

$1,278,040

Down $261,656 (-17%) from 2019

Expenses

Down

$1,443,133

Down $428,477 (-23%) from 2019

Net Income

Up

-$165,093

Up $166,821 (+50%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2019: $1,003,462Liabilities 2019: $1,335,376Net Assets 2019: -$331,9142019Assets 2020: $819,354Liabilities 2020: $1,201,235Net Assets 2020: -$381,8812020Assets 2021: $2,734,894Liabilities 2021: $1,908,074Net Assets 2021: $826,8202021Assets 2022: $2,631,596Liabilities 2022: $1,814,112Net Assets 2022: $817,4842022Assets 2023: $2,975,416Liabilities 2023: $2,148,551Net Assets 2023: $826,8652023Assets 2024: $3,373,329Liabilities 2024: $2,546,300Net Assets 2024: $827,0292024

Highlighted filing

2020

Assets$819,354
Liabilities$1,201,235
Net Assets-$381,881

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $1,539,696Expenses 2019: $1,871,610Net Income 2019: -$331,9142019Revenue 2020: $1,278,040Expenses 2020: $1,443,133Net Income 2020: -$165,0932020Revenue 2021: $3,843,193Expenses 2021: $2,627,714Net Income 2021: $1,215,4792021Revenue 2022: $4,116,512Expenses 2022: $4,125,848Net Income 2022: -$9,3362022Revenue 2023: $6,482,300Expenses 2023: $6,472,919Net Income 2023: $9,3812023Revenue 2024: $6,524,718Expenses 2024: $6,524,554Net Income 2024: $1642024

Highlighted filing

2020

Revenue$1,278,040
Expenses$1,443,133
Net Income-$165,093
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 3, 2021
Return Version
2020v4.1
Gross Receipts
$1,278,040
Mission and Program Overview

Mission

To develop, manage, and promote the brown county music center venue inaccordance with a contract between the brown county maple leaf building corporation (the"building corporation"), the county, and the brown county convention and visitors commission(the "cvc").

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$895,012$258,131▼ $636,881
Land, Buildings, and Equipment, Net$0$244,750▲ $244,750
Accounts Receivable$40,846$242,260▲ $201,414
Prepaid Expenses and Deferred Charges$65,818$70,139▲ $4,321
Total Assets$1,003,462$819,354▼ $184,108
Other Assets Total$1,786$4,074▲ $2,288
Liabilities
Deferred Revenue$1,200,265$1,041,109▼ $159,156
Other Liabilities$60,071$154,465▲ $94,394
Accounts Payable and Accrued Expenses$75,040$5,661▼ $69,379
Total Liabilities$1,335,376$1,201,235▼ $134,141
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-331,914$-381,881▼ $49,967
Total Net Assets Fund Balance$-331,914$-381,881▼ $49,967
Total Liabilities and Net Assets / Fund Balance$1,003,462$819,354▼ $184,108

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$244,750$22,250$267,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christian WebbExecutive DirectorFT$75,408$75,408
Dana Beth Evans No Longer EmployedFormer Exec. DirectorFT$20,769$20,769

Board Members and Trustees

NameTitle
Barry HerringCo-president
Kevin AlutCo-president
Bruce GoldVice President
Darren ByrdDirector
Dianna BiddleDirector
Jim SchultzSecretary
Mike LaffertyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$120,961
Program Service Revenue
$1,104,570
Investment Income
$12
Other Revenue
$52,497
All Other Contributions
$2,500
Change in Net Assets
$-165,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,157,509
Salaries, Compensation, and Employee Benefits$285,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$485,135$5,256-$490,391
Occupancy$210,299$265,079-$475,378
Other Salaries and Wages$163,293$26,154-$189,447
Current Officers, Directors, Trustees, and Key Employees$48,089$48,088-$96,177
Advertising$63,732$3,354-$67,086
Insurance$19,858$13,238-$33,096
Depreciation Depletion$22,250--$22,250
Travel-$11,797-$11,797
Other Expenses$11,256$11,087-$11,087
Fees for Services Management$8,493$2,123-$10,616
Fees for Services Legal$7,742$1,935-$9,677
Office Expenses$5,789$1,711-$7,500
Fees for Services Accounting$5,900$1,475-$7,375
Total Functional Expenses$1,051,836$391,297$0$1,443,133
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loan$150,000
Accrued Wages and Payroll Liabilities$4,465
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to the governing body and public upon request. The 990 is reviewed by the controller prior to filing.

Form 990, Part VI, Section B, Line 12C

Directors are required to read and acknowledge compliance with the conflict of interest policy annually. Furthermore, as conflicts may arise throughout the year, the board member(s) with the conflict are excused from the discussion and vote on the matter.

Form 990, Part VI, Section C, Line 19

The organization's tax return, financial statements and other items are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Brown County Maple Leaf Management Group
EIN
82-5005124
Phone
8129885323
Address
200 MAPLE LEAF BOULEVARD, NASHVILLE, IN 47448

Signing Officer

Name
Barry Herring
Title
Co-president
Phone
8129885323
Signed
2021-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Herring
Formed
2018
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
33
Volunteers
159

Preparer

Firm
Blue & Co LLC
Address
627 WASHINGTON STREET, COLUMBUS, IN 47201
Preparer
Sara Jacobi CPA
Phone
8126692800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Booking fees: program service expenses 98,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 98,325. Licenses and fees: program service expenses 12,626. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,626. Bank fees: program service expenses 0. Management and general expenses 5,256. Fundraising expenses 0. Total expenses 5,256. Artist fees: program service expenses 374,184. Management and general expenses 0. Fundraising expenses 0. Total expenses 374,184.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2019, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclousre in the accompanying financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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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/PYContributionsGrantsAmt037500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01514030
IRS990/PYOtherRevenueAmt03694
IRS990/PYProgramServiceRevenueAmt01498502
IRS990/PYRevenuesLessExpensesAmt0-331914
IRS990/PYSalariesCompEmpBnftPaidAmt0357580
IRS990/PYTotalExpensesAmt01871610
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01539696
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-165093
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01157079
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0244750
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022250
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0267000
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES AND PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SBA LOAN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOUSRE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0244750
IRS990ScheduleD/TotalLiabilityAmt0154465
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE GOVERNING BODY AND PUBLIC UPON REQUEST. THE 990 IS REVIEWED BY THE CONTROLLER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ARE REQUIRED TO READ AND ACKNOWLEDGE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. FURTHERMORE, AS CONFLICTS MAY ARISE THROUGHOUT THE YEAR, THE BOARD MEMBER(S) WITH THE CONFLICT ARE EXCUSED FROM THE DISCUSSION AND VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S TAX RETURN, FINANCIAL STATEMENTS AND OTHER ITEMS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOKING FEES: PROGRAM SERVICE EXPENSES 98,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,325. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 12,626. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,626. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,256. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,256. ARTIST FEES: PROGRAM SERVICE EXPENSES 374,184. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 374,184.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01003462
IRS990/TotalAssetsEOYAmt0819354
IRS990/TotalAssetsGrp/BOYAmt01003462
IRS990/TotalAssetsGrp/EOYAmt0819354
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0120961
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0391297
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01051836
IRS990/TotalFunctionalExpensesGrp/TotalAmt01443133
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01335376
IRS990/TotalLiabilitiesEOYAmt01201235
IRS990/TotalLiabilitiesGrp/BOYAmt01335376
IRS990/TotalLiabilitiesGrp/EOYAmt01201235
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-331914
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-381881
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013567
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013567
IRS990/TotalProgramServiceExpensesAmt01051836
IRS990/TotalProgramServiceRevenueAmt01104570
IRS990/TotalReportableCompFromOrgAmt096177
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01157079
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01278040
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0159
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01003462
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0819354
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt011797
IRS990/TravelGrp/TotalAmt011797
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 MAPLE LEAF BOULEVARD
IRS990/USAddress/CityNm0NASHVILLE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047448
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTPS://WWW.BROWNCOUNTYMUSICCENTER.COM/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BARRY HERRING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08129885323
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROWN COUNTY MAPLE LEAF MANAGEMENT GROUP
ReturnHeader/Filer/BusinessNameControlTxt0BROW
ReturnHeader/Filer/EIN0825005124
ReturnHeader/Filer/PhoneNum08129885323
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 MAPLE LEAF BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0NASHVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047448
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351178661
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLUE & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0627 WASHINGTON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047201
ReturnHeader/PreparerPersonGrp/PhoneNum08126692800
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARA JACOBI CPA
ReturnHeader/ReturnTs02021-11-04T11:44:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HERRING
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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