LICKING 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

1947

Legal Domicile

Principal Officer

DONNA L YEAGER

Phone

7403454898

Tax Period

2024-01-01 to 2024-12-31

LICKING COUNTY HISTORICAL SOCIETY, founded in 1947, is a small nonprofit that reported $241K in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $57K, a strong 23% operating margin.

Mission

CONDUCT VARIOUS PROGRAMS TO PROMOTE AN UNDERSTANDING AND APPRECIATION FOR THE HISTORY OF THE AREA AS WELL AS TO PRESERVE ARTIFACTS

Program Service Accomplishments

Program 1

Expenses: $110,436 Revenue: $2,596

VARIOUS PROGRAMS AIMED AT HISTORICAL PRESERVATION AND APPRECIATION OF THE LOCAL COMMUNITY

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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 $182,070

Program Service Revenue $2,159

Investment Income $29,210

Other Revenue $27,978

TOTAL REVENUE $241,417

Expense Breakdown

Grants Paid $652

Salaries & Benefits $81,488

Fundraising Expenses $13,024

Program Expenses $110,436

Other Expenses $102,705

TOTAL EXPENSES $184,845

Year-over-Year Comparison

	2024	2023	Change
Revenue	$241,417	$196,083	+0.2%
Expenses	$184,845	$130,592	+0.4%
Net Income	$56,572	$65,491	-0.1%

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

$50,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENISE KEEFE	PRESIDENT	4.00	Officer Director	$0	$0	$0
RYAN MELDAHL	VICE-PRESIDENT	8.00	Officer Director	$0	$0	$0
WHIT TUSSING	SECRETARY	2.00	Officer Director	$0	$0	$0
DONNA YEAGER	TREASURER	3.00	Officer Director	$0	$0	$0
CLINT ESKINS	TRUSTEE	1.00	Director	$0	$0	$0
TRACE JOHNSON	TRUSTEE	1.00	Director	$0	$0	$0
EVAN DAVERIO	TRUSTEE	1.00	Director	$0	$0	$0
MARY LOLLO	TRUSTEE	1.00	Director	$0	$0	$0
SHANE HANCOCK	TRUSTEE	1.00	Director	$0	$0	$0
JAROD ROSE	TRUSTEE	1.00	Director	$0	$0	$0
TRISH NEWCOMB	TRUSTEE	2.00	Director	$0	$0	$0
CARL MAYER	TRUSTEE	1.00	Director	$0	$0	$0
HOWARD LONG SEE SCH O	EXECUTIVE DIRECTOR	40.00	Officer	$50,000	$0	$50,000

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	$241,417	$184,845	$2,631,942	$56,572
2023	$196,083	$130,592	$2,517,024	$65,491
2022	$132,148	$99,689	$2,453,899	$32,459
2021	$57,326	$57,658	$3,749,535	$-332
2020	$99,252	$97,314	$3,779,009	$1,938
2019	$126,574	$99,404	$1,549,353	$27,170
2018	$107,770	$97,391	$1,541,045	$10,379