Forest 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

1977

Legal Domicile

Principal Officer

Toni Vrboncic

Phone

3025478400

Tax Period

2023-01-01 to 2023-12-31

Forest County Historical Society, founded in 1977, is a micro nonprofit that reported $26K in total revenue in fiscal year 2023. Expenses of $29K exceeded revenue, resulting in a 11% operating deficit.

Mission

The collection, preservation and interpretation of all materials pertaining to the history of Forest County, PA.

Program Service Accomplishments

Program 1

Expenses: $28,542 Revenue: $21,395

Engage and educate people on the histroy or Forest County, PA

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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 $19,168

Program Service Revenue $0

Investment Income $4,260

Other Revenue $2,227

TOTAL REVENUE $25,655

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $28,542

Other Expenses $28,542

TOTAL EXPENSES $28,542

Year-over-Year Comparison

	2023	2022	Change
Revenue	$25,655	$25,775	0.0%
Expenses	$28,542	$17,693	+0.6%
Net Income	$-2,887	$8,082	-1.4%

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

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
Mary Alyce Knauff	President	008.00	Officer Director	$0	$0	$0
Rodney Daum	Vice President	002.00	Officer Director	$0	$0	$0
Toni Vrboncic	Treasurer	015.00	Officer Director	$0	$0	$0
Ron Heasley	Secretary	005.00	Officer Director	$0	$0	$0
Jackie Kuhn	Member	003.00	Director	$0	$0	$0
Becky Pillsbury	Member	004.00	Director	$0	$0	$0
Leonard Nicklas	Member	002.00	Director	$0	$0	$0
Ray Mckee	Member	002.00	Director	$0	$0	$0
Carol Barnett	Member	002.00	Director	$0	$0	$0
Mike Thomson	Member	002.00	Director	$0	$0	$0
Bernadette Holzer	Member	001.00	Director	$0	$0	$0
Cathy Bell	Member	001.00	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
2023	$25,655	$28,542	$214,591	$-2,887
2022	$25,775	$17,693	$211,829	$8,082
2021	$160,523	$15,273	$210,915	$145,250