CLARK 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

1897

Legal Domicile

Principal Officer

ROGER SHERROCK

Phone

9373240657

Tax Period

2023-01-01 to 2023-12-31

CLARK COUNTY HISTORICAL SOCIETY, founded in 1897, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.2M in total revenue in fiscal year 2023. Expenses of $1.0M left a modest 13% surplus.

Mission

THE MISSION OF THE CLARK COUNTY HISTORICAL SOCIETY IS TO COLLECT, PRESERVE AND INTERPRET RESOURCES WHICH PROVIDE UNDERSTANDING AND APPRECIATION OF CLARK COUNTY'S HERITAGE, AND TO RELATE TO THE COMMUNITY'S PAST TO THE PRESENT AND ITS FUTURE.

Program Service Accomplishments

Program 1

Expenses: $845,126 Revenue: $974,851

ACQUISITION AND MAINTENANCE OF HISTORICAL ARTIFACTS AND LANDMARKS IN CLARK COUNTY, OHIO

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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 $876,308

Program Service Revenue $387

Investment Income $213,727

Other Revenue $96,536

TOTAL REVENUE $1,186,958

Expense Breakdown

Grants Paid $0

Salaries & Benefits $393,063

Fundraising Expenses $66,921

Program Expenses $845,126

Other Expenses $642,472

TOTAL EXPENSES $1,035,535

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,186,958	$1,226,650	0.0%
Expenses	$1,035,535	$1,184,265	-0.1%
Net Income	$151,423	$42,385	+2.6%

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

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

$74,306

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROGER SHERROCK	CEO	40.00	Officer	$72,200	$2,106	$74,306
WILLIAM SMITH	TRUSTEE/PRES	2.00	Officer Director	$0	$0	$0
LORI CLARK	TRUSTEE/SECR	2.00	Officer Director	$0	$0	$0
MARK ROBERTS	TRUSTEE/TREA	2.00	Director	$0	$0	$0
ED KRANZ	TRUSTEE	1.00	Director	$0	$0	$0
RONALD V RHINE	TRUSTEE	1.00	Director	$0	$0	$0
ARTHUR SOLOMON	TRUSTEE	1.00	Director	$0	$0	$0
ERIC TURNER	TRUSTEE	1.00	Director	$0	$0	$0
KENNETH ELDER	TRUSTEE	1.00	Director	$0	$0	$0
CONNIE KOEHLER	TRUSTEE	1.00	Director	$0	$0	$0
BECKY SKILES-GORBY	TRUSTEE	1.00	Director	$0	$0	$0
BECKY BOSTICK	TRUSTEE	1.00	Director	$0	$0	$0
JIM ARTER	TRUSTEE	1.00	Director	$0	$0	$0
HEATHER TURNER	TRUSTEE	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	No data	No data	No data	No data
2023	$1,186,958	$1,035,535	$8,505,174	$151,423
2022	$1,226,650	$1,184,265	$8,113,660	$42,385
2021	$1,152,472	$732,057	$8,571,313	$420,415
2020	$1,085,116	$638,862	$6,907,263	$446,254
2019	$1,126,678	$707,177	$6,897,717	$419,501
2018	$1,078,431	$679,292	$5,176,299	$399,139