DELAWARE 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

Phone

7403693831

Tax Period

2024-01-01 to 2024-12-31

DELAWARE COUNTY HISTORICAL SOCIETY, founded in 1947, is a micro nonprofit that reported $44K in total revenue in fiscal year 2024. Revenue fell 93% from the prior year — a significant decline worth monitoring. Expenses of $158K exceeded revenue, resulting in a 257% operating deficit.

Mission

TO PROMOTE AND SUSTAIN INTEREST IN THE HISTORY OF DELAWARE COUNTY, OHIO THROUGH HISTORICAL PRESERVATION AND EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $113,385 Revenue: $32,198

THE DELAWARE COUNTY HISTORICAL SOCIETY (DCHS) FOLLOW THE GUIDANCE OF ITS MISSION:*OPERATION OF NASH HOUSE VICTORIAN PERIOD MUSEUM*OPERATION OF RESEARCH LIBRARY WITH RESOURCES ON THE HISTORY OF...

THE DELAWARE COUNTY HISTORICAL SOCIETY (DCHS) FOLLOW THE GUIDANCE OF ITS MISSION:*OPERATION OF NASH HOUSE VICTORIAN PERIOD MUSEUM*OPERATION OF RESEARCH LIBRARY WITH RESOURCES ON THE HISTORY OF DELAWARE COUNTY; EXPANDED COMPUTER SYSTEM AND SERVICES*DIGITIZATION OF PHOTOGRAPHS DOCUMENTING OUR LOCAL HISTORY*LOCAL HISTORY PROGRAMS FOR SCHOOLS, SERVICE ORGANIZATIONS, CHURCHES AND OTHER ASSEMBLIES*GUIDED TOURS THROUGH HISTORIC DOWNTOWN DELAWARE AND OLD JAIL/SHERIFF'S RESIDENCE*HISTORICAL DISPLAYS AND PRESENTATIONS AT COUNTY FAIR AND OTHER COMMUNITY FESTIVALS*COLLECTED AND ORGANIZED ARTIFACTS, DOCUMENTS, AND PHOTOGRAPHS RELATING TO DELAWARE AND DELAWARE COUNTY*PRESENTED COMMUNITY PROGRAMS ABOUT COUNTY 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 $91,650

Program Service Revenue $22,099

Investment Income $19,593

Other Revenue $-89,074

TOTAL REVENUE $44,268

Expense Breakdown

Grants Paid $0

Salaries & Benefits $43,690

Fundraising Expenses $10,307

Program Expenses $113,385

Other Expenses $114,372

TOTAL EXPENSES $158,062

Year-over-Year Comparison

	2024	2023	Change
Revenue	$44,268	$670,585	-0.9%
Expenses	$158,062	$194,556	-0.2%
Net Income	$-113,794	$476,029	-1.2%

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
BRENDA ELDRIDGE	SECRETARY	1.00	Officer Director	$0	$0	$0
SHERRY CARMICHAEL	TRUSTEE	1.00	Director	$0	$0	$0
DAVID HEJMANOWSKI	EXECUTIVE VICE PRES	1.00	Officer Director	$0	$0	$0
MICHAEL BUTLER	PRESIDENT	2.00	Officer Director	$0	$0	$0
DAVID KERR	TRUSTEE	1.00	Director	$0	$0	$0
SCOTT MARTIN	TRUSTEE	1.00	Director	$0	$0	$0
TITO PAUL	TRUSTEE	1.00	Director	$0	$0	$0
ERIC ANDERSON	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
BRITTANY MAUFORT	TREASURER	1.00	Officer Director	$0	$0	$0
SUSIE DAILY	TRUSTEE	1.00	Director	$0	$0	$0
NANCY REGER	TRUSTEE	16.00	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
2025	No data	No data	No data	No data
2024	$44,268	$158,062	$2,889,560	$-113,794
2023	$670,585	$194,556	$3,011,144	$476,029
2022	$392,185	$205,286	$2,487,775	$186,899
2021	$278,483	$157,680	$2,367,110	$120,803
2020	$165,721	$168,920	$1,858,827	$-3,199
2019	$420,238	$205,745	$1,782,257	$214,493
2018	$187,332	$173,125	$1,525,982	$14,207