OHIO COUNTY HISTORICAL SOCIETY INC

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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

Principal Officer

STEPHANIE SCOTT

Phone

8124384915

Tax Period

2025-01-01 to 2025-12-31

OHIO COUNTY HISTORICAL SOCIETY INC is a micro nonprofit that reported $92K in total revenue in fiscal year 2025. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $118K exceeded revenue, resulting in a 28% operating deficit.

Mission

TO PROMOTE THE HERITAGE OF OHIO COUNTY THROUGH THE COLLECTION, PRESERVATION, AND DISPLAY OF ARTIFACTS PERTAINING TO LOCAL AND AREA HISTORY, BY MEANS OF THE OHIO COUNTY HISTORICAL SOCIETY AND ITS EDUCATIONAL PROGRAMS

Program Service Accomplishments

Program 1

Expenses: $93,951 Revenue: $3,500

TO PROMOTE THE HERITAGE OF OHIO COUNTY THROUGH THE COLLECTION, PRESERVATION, AND DISPLAY OF ARTIFACTS PERTAINING TO LOCAL AND AREA HISTORY, BY MEANS OF THE OHIO COUNTY HISTORICAL SOCIETY AND ITS...

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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 (2025)

Revenue Breakdown

Contributions & Grants $77,652

Program Service Revenue $3,500

Investment Income $130

Other Revenue $10,880

TOTAL REVENUE $92,162

Expense Breakdown

Grants Paid $0

Salaries & Benefits $52,718

Fundraising Expenses $0

Program Expenses $117,763

Other Expenses $65,045

TOTAL EXPENSES $117,763

Year-over-Year Comparison

	2025	2024	Change
Revenue	$92,162	$136,033	-0.3%
Expenses	$117,763	$151,448	-0.2%
Net Income	$-25,601	$-15,415	+0.7%

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

Employees

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

$11,077

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CLIFFORD THIES	EXECUTIVE DI	40.00	Director	$11,077	$0	$11,077
RONALA BILLINGSLEY	MEMBER	2.00	Director	$0	$0	$0
JULIA JIMINEZ	MEMBER	2.00	Director	$0	$0	$0
JIM MCCRACKEN	MEMBER	2.00	Director	$0	$0	$0
CAROL STAPLETON	MEMBER	2.00	Director	$0	$0	$0
SUE WALCOTT	MEMBER	2.00	Director	$0	$0	$0
MISSY WALLACE	MEMBER	2.00	Director	$0	$0	$0
STEPHANIE SCOTT	SECRETARY-TR	4.00	Officer	$0	$0	$0
DEBORAH SLAYER TUGGLE	VICE PRESIDE	3.00	Officer	$0	$0	$0
DAVE WALLER	PRESIDENT	3.00	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	$92,162	$117,763	$449,785	$-25,601
2024	$136,033	$151,448	$473,011	$-15,415
2023	$130,987	$147,080	$488,426	$-16,093
2022	$108,224	$123,055	$504,519	$-14,831
2021	$93,202	$133,162	$520,410	$-39,960
2020	$109,920	$114,231	$583,555	$-4,311
2019	$120,302	$134,735	$575,845	$-14,433
2018	$122,708	$146,877	$590,278	$-24,169