Brown County Playhouse Management

Nonprofit profile at a glance

EIN
452784362
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Nashville, IN, USA
Phone
8129886555
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$787,954
Expenses
$709,426
Assets
$420,282
Liabilities
$35,515

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ANDY SZAKALY (PRESIDENT)
  • MARY ANN SOLL (VICE PRESIDENT)

People named in this filing

  • JOHN ELMORE (MEMBER)
  • KENAN RAINWATER (MEMBER)
  • MARK STOLLE (MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Building on its tradition of providing quality entertainment, the brown county playhouse will establish a sustainable future and contribute to brown county's economic and cultural development by offering a diverse selection of performing arts productions and events for tourists and residents.

What it reported doing in 2025

The playhouse works to promote the tradition of live music in brown county by its annual brown county music awards, and offering a homegrown concert series. In addition, the playhouse strives to offer opportunities for local musical acts to open for acts with bigger names in order to raise awareness of local music and musicians.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 78.8%; rating input score 79
  • Fundraising efficiency: $9.88 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 10%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 79.9% of revenue deployed · 78.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $559K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.