CO OF MILITARY HISTORIANS

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1951

Legal Domicile

Principal Officer

CRAIG D BELL

Phone

5087999229

Tax Period

2023-01-01 to 2023-12-31

CO OF MILITARY HISTORIANS, founded in 1951, is a small nonprofit in the Arts, Culture & Humanities sector that reported $112K in total revenue in fiscal year 2023. The organization ran a surplus of $27K, a strong 24% operating margin.

Mission

RESEARCH AND EDUCATION

Program Service Accomplishments

Program 1

Expenses: $73,873

THE ORGANIZATION IS AN EDUCATIONAL, RESEARCH AND LITERARY INSTITUTION DEDICATED TO THE STUDY AND DISSEMINATION OF INFORMATION ON NORTH AMERICAN MILITARY HISTORY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $62,041

Program Service Revenue $11,920

Investment Income $37,272

Other Revenue $385

TOTAL REVENUE $111,618

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $73,873

Other Expenses $84,936

TOTAL EXPENSES $84,936

Year-over-Year Comparison

	2023	2022	Change
Revenue	$111,618	$115,068	0.0%
Expenses	$84,936	$77,486	+0.1%
Net Income	$26,682	$37,582	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CRAIG D BELL	PRESIDENT	N/A	Officer	$0	$0	$0
MYERS BROWN	VICE PRESIDE	N/A	Officer	$0	$0	$0
ALEJANDRO M DEQUESADA JR	VICE PRESIDE	N/A	Officer	$0	$0	$0
MARK KASAL	VICE PRESIDE	N/A	Officer	$0	$0	$0
JOHN DE PUE	TREASURER	N/A	Officer	$0	$0	$0
GERALD ROXBURY	SECRETARY	N/A	Officer	$0	$0	$0
DAVID M SULLIVAN	ADMINISTRATO	N/A	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$111,618	$84,936	$999,562	$26,682
2022	$115,068	$77,486	$970,620	$37,582
2021	$123,751	$77,971	$932,274	$45,780
2020	$125,433	$76,296	$884,012	$49,137