Brown County Maple Leaf Management Group

Nonprofit profile at a glance

EIN
825005124
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Nashville, IN, USA
Phone
8129885323
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Music

Official website

Reported finances

Revenue
$6,632,914
Expenses
$6,664,813
Assets
$3,216,420
Liabilities
$2,303,565

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRISTIAN WEBB (EXECUTIVE DIRECTOR)
  • BARRY HERRING (CO-PRESIDENT)
  • KEVIN AULT (CO-PRESIDENT)
  • BRUCE GOULD (VICE PRESIDENT)

Highest reported compensation

  • CHRISTIAN WEBB (EXECUTIVE DIRECTOR): $173,361 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To develop, manage, and promote the brown county music center venue in accordance 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").

What it reported doing in 2025

Develop, manage, and promote the brown county music center venue in accordance 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").

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 73
  • Accountability: 84
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.5%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.72; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 22.1% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 23.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 81.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.4M in reported program spending
  • Leadership: top reported pay $173K · 8 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $666K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 4 filed schedules · includes grants and executive pay
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.