Waynesboro 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

1963

Legal Domicile

Principal Officer

Sheila Eyler

Phone

7177621747

Tax Period

2024-09-01 to 2025-08-31

Waynesboro Historical Society, founded in 1963, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $39K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $47K exceeded revenue, resulting in a 21% operating deficit.

Mission

Preserve & promote Waynesboro history

Program Service Accomplishments

Program 1

Expenses: $44,872 Revenue: $0

Oller House and Harbaugh Church are owned and used to house historical records and artifacts and as meeting place for community events commemorating local 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 (2024)

Revenue Breakdown

Contributions & Grants $14,458

Program Service Revenue $0

Investment Income $23,668

Other Revenue $488

TOTAL REVENUE $38,614

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $44,872

Other Expenses $46,796

TOTAL EXPENSES $46,796

Year-over-Year Comparison

	2024	2023	Change
Revenue	$38,614	$41,612	-0.1%
Expenses	$46,796	$42,466	+0.1%
Net Income	$-8,182	$-854	+8.6%

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

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
Lesly Quesada	Director	1.00	Director	$0	$0	$0
Nancy Frame	Director	1.00	Director	$0	$0	$0
Molly Peters	Director	1.00	Director	$0	$0	$0
Pamela Barry	Director	1.00	Director	$0	$0	$0
Stephen Barry	Director	1.00	Director	$0	$0	$0
Jennifer Olson	Director	1.00	Director	$0	$0	$0
Robert Olson	Director	1.00	Director	$0	$0	$0
Heather Burns	Director	1.00	Director	$0	$0	$0
Bill Wilhide	Director	1.00	Director	$0	$0	$0
Josh Peters	President	1.00	Officer	$0	$0	$0
Don Embly	Vice President	1.00	Officer	$0	$0	$0
James Wyrick	Secretary	1.00	Officer	$0	$0	$0
Sheila Eyler	Treasurer	1.00	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	$38,614	$46,796	$540,583	$-8,182
2024	$41,612	$42,466	$548,765	$-854
2023	$18,443	$38,271	$549,619	$-19,828
2022	$29,410	$61,224	$569,447	$-31,814
2021	$86,498	$156,766	$601,261	$-70,268
2020	$55,393	$34,435	$671,529	$20,958
2019	$37,001	$36,591	$650,571	$410