The Big House Foundation Inc

Nonprofit profile at a glance

EIN
201024695
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Macon, GA, USA
Phone
4787415551
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Music

Reported finances

Revenue
$419,677
Expenses
$412,884
Assets
$4,179,229
Liabilities
$35,075

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

Leadership & pay

12 people listed

Executive titles in this filing

  • C BROWN EDWARDS JR (PRESIDENT)

Highest reported compensation

  • RICHARD BRENT (EXECUTIVE DI): $107,698 total reported compensation

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

Overview

Mission

Educating the general public and promoting interest in fostering the appreciation of the heritage and art form of middle Georgia.

What it reported doing in 2024

The big house, aptly named, was the central hub of operations for the allman brothers band for the first formative years of the band from 1970- 1973. The allman brothers band were the pioneers of the music genre known today as southern rock and continue to be a lasting influence on the music world. The house was considered "home" for the allman brothers band and their families, roadies, and friends in the early seventies, and in 1993 became home to one of the band's road managers. After welcoming fans from all over the world, it was decided that the house should become a museum to showcase the allman brothers band's memorabilia and continue the legacy of the band. In 2009, the allman brothers band museum at the big house opened its doors and continues to be a staple in the middle Georgia community, as well as a top tourist attraction for macon. In 2024, the big house foundation, inc held its third annual " hittin the links" golf tournament fundraiser. We had a full field of 32 teams (128 players) from all around the united states come out to support the big house foundation. End of the line capped off an amazing day of fun and fellowship with a fantastic show playing allman brother band songs. Also in 2024, the foundation was able to get permits approved for demolition of a building on the grounds of the big house museum and new construction permit for a new event space. We were able to complete the demolition and begin construction on new landscape features around the property of the big house museum.

Operating model

Revenue model
Earned-program. 60% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 68.9%; rating input score 69
  • Fundraising efficiency: $1.95 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 1.6%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 10.12; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 26.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 68.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $284K in reported program spending
  • Leadership: top reported pay $108K · 12 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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.

  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.