BROWN COUNTY HISTORICAL SOCIETY

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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

1965

Legal Domicile

Principal Officer

RANDY KRZMARZICK

Phone

5073542016

Tax Period

2024-01-01 to 2024-12-31

BROWN COUNTY HISTORICAL SOCIETY, founded in 1965, is a small nonprofit in the Arts, Culture & Humanities sector that reported $280K in total revenue in fiscal year 2024. Expenses of $248K left a modest 11% surplus.

Mission

THE PURPOSES OF THIS CORPORATION ARE TO DISCOVER AND MEMORIALIZE THE HISTORY OF BROWN COUNTY, MINNESOTA; TO DISCOVER, PURCHASE, COMMISSION, OR OTHERWISE PROCURE, AND TO PUBLISH OR OTHERWISE PRESERVE WRITINGS, NEWSPAPERS, JOURNALS AND THE LIKE, WHICH SHED LIGHT ON THE HISOTRY OF BROWN COUNTY.

Program Service Accomplishments

Program 1

Expenses: $126,355 Revenue: $10,655

PROMOTED GENEOLOGY, HISTORIC MARKERS, CEMETARY MARKERS, ASSISTED RESEARCH, VARIOUS PRESERVATION PROJECTS, CENTURY FARMS, ETC.

Program 2

Expenses: $6,095 Revenue: $14,430

EDUCATION PROGRAM, COLLECTION ASSESSMENT

Program 3

Expenses: $19,555

PROMOTE ACTIVITIES IN CONJUCTION WITH THE SLEEPY EYE CHAPTER AND VARIOUS CAPITAL EXPENDITURES FUNDED BY GRANTS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $188,390

Program Service Revenue $25,085

Investment Income $49,705

Other Revenue $17,239

TOTAL REVENUE $280,419

Expense Breakdown

Grants Paid $0

Salaries & Benefits $173,260

Fundraising Expenses $14,495

Program Expenses $152,005

Other Expenses $74,953

TOTAL EXPENSES $248,213

Year-over-Year Comparison

	2024	2023	Change
Revenue	$280,419	$287,531	0.0%
Expenses	$248,213	$294,284	-0.2%
Net Income	$32,206	$-6,753	-5.8%

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

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
RANDY KRZMARZICK	PRESIDENT	3.00	Officer Director	$0	$0	$0
PAUL PIESCHEL	TREASURER	5.00	Officer Director	$0	$0	$0
RON BRUTLAG	SECRETARY	3.00	Officer Director	$0	$0	$0
LARRY HARBO	DIRECTOR	1.00	Director	$0	$0	$0
RON SAFFERT	VICE-PRESIDE	3.00	Officer Director	$0	$0	$0
BETH SCHARF	DIRECTOR	1.00	Director	$0	$0	$0
CLAY SCHULDT	DIRECTOR	1.00	Director	$0	$0	$0
CARA KNAUF	DIRECTOR	1.00	Director	$0	$0	$0
DEB MOLDASCHEL	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT WINDSCHITL	DIRECTOR	1.00	Director	$0	$0	$0
ROGER HIPPERT	DIRECTOR	1.00	Director	$0	$0	$0
MIKE SCHMID	DIRECTOR	1.00	Director	$0	$0	$0
JOANN SCHMIDT	DIRECTOR	1.00	Director	$0	$0	$0
DONNA WING	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS ROMAINE	DIRECTOR	1.00	Director	$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
2024	$280,419	$248,213	$1,471,923	$32,206
2023	$287,531	$294,284	$1,375,202	$-6,753
2022	$325,699	$407,702	$1,278,304	$-82,003
2021	$333,496	$477,892	$1,574,801	$-144,396
2020	$227,081	$227,840	$1,592,880	$-759
2019	$253,186	$278,280	$1,435,284	$-25,094
2018	$262,694	$256,411	$1,300,672	$6,283