WEST LIBERTY HERITAGE FOUNDATION

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

GERI OWEN

Phone

3196274545

Tax Period

2023-01-01 to 2023-12-31

WEST LIBERTY HERITAGE FOUNDATION, founded in 1999, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $75K in total revenue in fiscal year 2023. Revenue surged 516% from the prior year, signaling strong growth momentum. The organization ran a surplus of $33K, a strong 44% operating margin.

Mission

RESTORATION OF OLD TRAIN DEPOT COMPLETE CURRENT ORGANIZATION PURPOSE IS TO PROVIDE PERPETUAL UPKEEP OF THE BUILDING AND GROUNDS

Program Service Accomplishments

Program 1

Expenses: $42,021 Revenue: $75,021

RESTORATION OF HISTORIC TRAIN DEPOT COMPLETE CURRENT ORGANIZATION PURPOSE IS TO PROVIDE PERPETUAL UPKEEP OF THE BUILDING AND GROUNDS

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $73,893

Program Service Revenue $0

Investment Income $106

Other Revenue $1,022

TOTAL REVENUE $75,021

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $42,021

Other Expenses $42,021

TOTAL EXPENSES $42,021

Year-over-Year Comparison

	2023	2022	Change
Revenue	$75,021	$12,176	+5.2%
Expenses	$42,021	$74,245	-0.4%
Net Income	$33,000	$-62,069	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
SCOTT BROOKE	DIRECTOR	005.00	Director	$0	$0	$0
ERIC CHRISTENSEN	DIRECTOR	005.00	Director	$0	$0	$0
MIKE DUYTSCHAVER	DIRECTOR	005.00	Director	$0	$0	$0
PHYLLIS STERBA	DIRECTOR	005.00	Director	$0	$0	$0
FRANK WAGNER	DIRECTOR	005.00	Director	$0	$0	$0
DEBORAH WILSON	PRESIDENT	005.00	Officer	$0	$0	$0
JIM CAREY	VICE PRESIDENT	005.00	Officer	$0	$0	$0
CINDY WILSON	SECRETARY	005.00	Officer	$0	$0	$0
CLIFFORD MCFERREN	TREASURER	005.00	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
2024	No data	No data	No data	No data
2023	$75,021	$42,021	$821,960	$33,000
2022	$12,176	$74,245	$788,960	$-62,069
2021	$56,637	$31,999	$851,029	$24,638
2020	$68,699	$26,612	$826,391	$42,087
2019	$41,346	$36,962	$784,304	$4,384