HISTORICAL CONSTRUCTION

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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

1987

Legal Domicile

Tax Period

2023-04-01 to 2024-03-31

HISTORICAL CONSTRUCTION, founded in 1987, is a small nonprofit that reported $451K in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $186K, a strong 41% operating margin.

Mission

TO PRESERVE THE HISTORY OF THE CONSTRUCTION, SURFACE MINING, DREDGING EQUIPMENT INDUSTRIES AND TO SHARE THE HISTORY WITH THE PUBLIC BY PRODUCING A PERIODIC PUBLICATION SPONSORING/PROMOTING CONVENTIONS/SHOWS AND MAINTAINING A PUBLIC ARCHIVE & LIBRARY RELATED TO THE INDUSTRY

Program Service Accomplishments

Program 1

Expenses: $99,029 Revenue: $65,046

SALE OF MERCHANDISE,VIDEOS,ETC PROMOTING HISTORIC EQUIPMENT KNOWLEDGE. ABOUT 15,000 SOLD ANNUALLY

Program 2

Expenses: $62,288 Revenue: $6,319

PUBLISH QUARTERLY MAGAZINE ( EQUIPMENT ECHOS) FOR EACH MEMEBER. PERIODICAL HAS ARTICLES ON HISTORY AND DEVELOPMENT OF CONSTRUCTION EQUIPMENT, HISTORICAL INVENTORY, ENGINEER & BUILDER BIOGRAPHIES...

PUBLISH QUARTERLY MAGAZINE ( EQUIPMENT ECHOS) FOR EACH MEMEBER. PERIODICAL HAS ARTICLES ON HISTORY AND DEVELOPMENT OF CONSTRUCTION EQUIPMENT, HISTORICAL INVENTORY, ENGINEER & BUILDER BIOGRAPHIES, CONSTRUCTION COMPANIES, AND MACHINERY. INCLDUES EDUCATIONAL ARTICLES, PHOTOS, TECHNICAL AND HISTORICAL INFORMATION,AND NEWS OF THE CONSTRUCTIONAND MINING EQUIPMENT INDUTRIES. APPROXIMATELY 3,800 ISSUES PUBLISHED QUARTERLY.

Program 3

Expenses: $897 Revenue: $3,953

ARCHIVE AND RESEARCH; MAINTAIN LIBRARY OF HISTORIC BOOKS, SALES LITERATURE, BUILDER BIOGRPAHIES, REPORTS, FILMS AND ALL TYPES OF DOCUMENTS AND MATERIALS RELATING TO THE CONSTRUCTION, SURFACE MINING, AND DREDGING INDUSTRIES. MAINTAIN MUSEUM OF HISTORICALLY SIGNIFICANT VINTAGE CONSTRUCTION EQUIPMENT AND AN EQUIPMENT RESTORATION SHOP. ARCHIVIST HAS ABOUT 300 REQUESTS PER YEAR. MUSEUM HAS OVER 100 VISITORS ANNUALLY. AN ANNUAL MEMBERSHIP CONVENTION WHERE MEMBERS EXHIBIT AND DEMONSTRATE VINTAGE CONSTRUCTION EQUIPMENT. SHOWS ARE HELD AT DIFFERENT LOCATIONS EACH YEAR TO INCREASE MEMBER PARTICIPATION AND PUBLIC EXPOSURE. THIS YEAR, APPROXIMATELY 1,000 PEOPLE FROM THE PUBLIC AND MEMEBRSHIP ATTENDED. OTHER PROGRAM EXPENDITURES INCURRED IN ORDER TO OPERATE THE MUSEUM, PRESERVE THE HISTORY OF THE CONSTRUCTION, SURFACE MINING, DREDGING EQUIPMENT INDUSTRIES AND TO SHARE THE HISTORY WITH THE PUBLIC.

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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 $305,757

Program Service Revenue $43,394

Investment Income $69,968

Other Revenue $31,924

TOTAL REVENUE $451,043

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $102,641

Fundraising Expenses $0

Program Expenses $162,214

Other Expenses $161,625

TOTAL EXPENSES $265,266

Year-over-Year Comparison

	2023	2022	Change
Revenue	$451,043	$574,348	-0.2%
Expenses	$265,266	$293,168	-0.1%
Net Income	$185,777	$281,180	-0.3%

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

3054

Independent Members

3051

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

Total Directors

$89,605

Key Employees