Baltimore County Licensed Beverage Association Inc

Nonprofit profile at a glance

EIN
521104307
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Baltimore, MD, USA
Phone
4106874552
Rating
43
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$237,225
Expenses
$256,757
Assets
$96,534
Liabilities
$519

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • JERI ZINK (EXECUTIVE DI): $64,114 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Informs owners of ongoing legislative developments and other issues of importance in licensed beverage industry.

What it reported doing in 2024

Form 990, part iii, line 4d - all other accomplishment inform owners of ongoing legislative developments and other issues of importance in licensed beverage industy

Operating model

Revenue model
Affiliate-supported. 72% of the money available for current operations came from contributions from related organizations.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for affiliated organizations.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 83
  • Accountability: 5
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.9%; rating input score 31
  • Program expense ratio: 28.6%; rating input score 29
  • Fundraising efficiency: $2.53 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.2%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 25%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 30.9% of revenue deployed · 28.6% of spending went to programs
  • Governance: 0 of 85 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $64K · 1 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.