BMF Announces New Governance Structure

We are excited to announce a new governance structure for our firm, which will continue to strengthen our overarching strategic objective to remain independent while providing the high-quality, proactive service you expect and deserve.

More Than a Hobby – It’s Business

Team owners depend on more than just good weather and a packed house for a successful franchise – they need strong community relationships, advertising partnerships, attractive promotions and thriving merchandise sales. They need to navigate a seasonal industry, volatile cash flow and varying revenue streams.

We help owners improve profitability and enhance the value of their franchise. We provide tax, audit, accounting and business guidance across various states to help you meet your financial reporting requirements while planning for healthy cash flow and profitability. From traditional taxes, financial statements, royalties and business management services, to the not-so-common contract analysis and endorsement negotiations, we understand the unique challenges that minor league organizations face to keep them on track to fulfill their short and long-term financial goals.

Need smart strategies to help you plan for your short and long-term financial goals?   Contact us


Accounting, Audit, and Regulatory Services

  • The National Association Standard Financial Report, as required by MLB Rule 54
  • Tax and financial statement reporting and communications to team investors
  • Cash flow projections and cash management consulting
  • Concessions, season tickets, insurance analysis and risk management
  • Fixed asset and depreciation schedules

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Advisory Services

  • Bank communications and loan agreement advisory services
  • Contract analysis and evaluation
  • Internal control evaluations
  • Lease negotiations
  • Lease vs. buy
  • Marketing, endorsements and sponsorships strategies
  • M&A services, business valuation, transaction advisory, due diligence support
  • Stadium construction, leasing analysis, and negotiations
  • Strategic planning
  • Succession planning

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Tax Services

  • Representation in regulatory inquiries, including IRS and state examinations
  • Sales and use tax planning
  • Services and strategies for multi-team ownership
  • Tax compliance and planning, including multi-state taxation

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Have a question?   ASK US

Practice Leaders

James E. Merklin


Akron Office


Cleveland Office




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