CULTURAL AND HERITAGE COMMISSION

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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

1950

Legal Domicile

Principal Officer

RICHARD CAMPBELL

Phone

8033292121

Tax Period

2024-07-01 to 2025-06-30

CULTURAL AND HERITAGE COMMISSION, founded in 1950, is a community nonprofit in the Arts, Culture & Humanities sector that reported $6.8M in total revenue in fiscal year 2024. Expenses of $6.3M left a modest 7% surplus.

Mission

CULTURE AND HERITAGE COMMISSION (CMH) IS A FAMILY OF MUSEUMS IN YORK COUNTY, SC, WHICH INCLUDES HISTORIC BRATTONSVILLE, THE MCCELVEY CENTER, THE MUSEUM OF YORK COUNTY AND THE MAIN STREET CHILDREN'S MUSEUM IN OLD TOWN ROCK HILL. ITS VISION IS TO INSPIRE LEARNING AND TO CREATE A COMMUNITY THAT GREATLY VALUES NATURAL, HISTORICAL, AND CULTURAL HERITAGE.

Program Service Accomplishments

Program 1

Expenses: $2,745,403 Revenue: $142,259

THE CHM SERVES OUR SCHOOL COMMUNITY THROUGH A BROAD RANGE OF PROGRAMS, SERVING PRE-KINDERGARTEN THROUGH ADULT IN CONTENT AREAS INCLUDING HISTORY, NATURAL HISTORY, ASTRONOMY, AND EDUCATION. WE OFFER A VARIETY OF ENGAGING EDUCATIONAL OPPORTUNITIES, EARLY CHILDHOOD EDUCATION PROGRAMS, AND EVENTS AT THE MAIN STREET CHILDREN'S MUSEUM, HISTORIC BRATTONSVILLE, THE MUSEUM OF YORK COUNTY, THE MCCELVEY CENTER, AND THE HISTORICAL CENTER OF YORK COUNTY.

Program 2

Expenses: $1,830,268 Revenue: $181,056

THE CHM SERVES THE BROADER COMMUNITY THROUGH DAILY EXPERIENCES AT OUR SITES: HISTORIC BRATTONSVILLE, THE MUSEUM OF YORK COUNTY, THE MCCELVEY CENTER, AND THE MAIN STREET CHILDREN'S MUSEUM. THIS IS...

THE CHM SERVES THE BROADER COMMUNITY THROUGH DAILY EXPERIENCES AT OUR SITES: HISTORIC BRATTONSVILLE, THE MUSEUM OF YORK COUNTY, THE MCCELVEY CENTER, AND THE MAIN STREET CHILDREN'S MUSEUM. THIS IS ACCOMPLISHED FROM TOURS, SPECIAL EVENTS, CONCERTS, PLANETARIUM PROGRAMS, BIRTHDAY PARTIES, RESEARCH OPPORTUNITIES AND MORE. THE CHM SEEKS TO PROVIDE A RICH AND MEANINGFUL EXPERIENCE CENTERED ON THE CAROLINA PIEDMONT.

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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 $6,386,232

Program Service Revenue $276,279

Investment Income $66,800

Other Revenue $47,036

TOTAL REVENUE $6,776,347

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,972,961

Fundraising Expenses $286,128

Program Expenses $4,575,671

Other Expenses $2,314,330

TOTAL EXPENSES $6,287,291

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,776,347	$6,369,860	+0.1%
Expenses	$6,287,291	$6,023,888	+0.0%
Net Income	$489,056	$345,972	+0.4%

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

299

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

$150,479

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEFF LYON	COMMISSION MEMBER	2.00	Director	$0	$0	$0
ED STEWART	COMMISSION MEMBER	2.00	Director	$0	$0	$0
GEORGE SHEPPARD	COMMISSION MEMBER	2.00	Director	$0	$0	$0
KATHERINE WILLIAMS	COMMISSION MEMBER	2.00	Director	$0	$0	$0
MARGARET PARSONS-WILLINS	SECRETARY/TREASURER	2.00	Officer Director	$0	$0	$0
DAVID DUNCAN	CHAIR	2.00	Officer Director	$0	$0	$0
ANNIE LAURIE WHEAT	VICE CHAIR	2.00	Officer Director	$0	$0	$0
RICHARD CAMPBELL	EXECUTIVE DIRECTOR	40.00	Officer	$126,255	$24,224	$150,479

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	$6,776,347	$6,287,291	$6,915,917	$489,056
2024	$6,369,860	$6,023,888	$7,581,990	$345,972
2023	$6,161,292	$5,898,184	$5,908,222	$263,108
2022	$4,880,963	$4,309,341	$4,729,121	$571,622
2021	$4,741,136	$5,337,201	$4,388,699	$-596,065
2020	$7,005,831	$6,916,468	$5,219,363	$89,363
2019	$4,956,337	$5,277,868	$5,080,900	$-321,531
2018	$4,374,421	$4,289,349	$4,860,020	$85,072