MASON 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

1937

Legal Domicile

Principal Officer

REBECCA BERRINGER

Tax Period

2025-01-01 to 2025-12-31

MASON COUNTY HISTORICAL SOCIETY, founded in 1937, is a small nonprofit in the Arts, Culture & Humanities sector that reported $632K in total revenue in fiscal year 2025. Expenses of $853K exceeded revenue, resulting in a 35% operating deficit.

Mission

To foster a deeper understanding of and appreciation for Mason County history.To collect, preserve, and present for viewing historically important artifacts, archives, and buildings of the inhabitants of Mason County.

Program Service Accomplishments

Program 1

Expenses: $711,341

THE MASON COUNTY HISTORICAL SOCIETY PROVIDED VISITORS THE OPPORTUNITY TO EXPERIENCE THE HISTORY OF MASON COUNTY THROUGH TOURS, SPECIAL EVENTS, AND SCHOOL FIELD TRIPS.

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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 (2025)

Revenue Breakdown

Contributions & Grants $395,921

Program Service Revenue $158,363

Investment Income $1,693

Other Revenue $76,178

TOTAL REVENUE $632,155

Expense Breakdown

Grants Paid $0

Salaries & Benefits $277,136

Fundraising Expenses $47,326

Program Expenses $711,341

Other Expenses $576,032

TOTAL EXPENSES $853,168

Year-over-Year Comparison

	2025	2024	Change
Revenue	$632,155	$599,778	+0.1%
Expenses	$853,168	$792,345	+0.1%
Net Income	$-221,013	$-192,567	+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

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
JAMES JENSEN	PRESIDENT	5.00	Officer Director	$0	$0	$0
DALE HOROWSKI	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ROB ALWAY	TREASURER	2.00	Officer Director	$0	$0	$0
JOAN KILLION	SECRETARY	2.00	Officer Director	$0	$0	$0
JOHN NIELSEN	TRUSTEE	1.00	Director	$0	$0	$0
TED MAY	TRUSTEE	1.00	Director	$0	$0	$0
MIKE HANKWITZ OHARE	TRUSTEE	1.00	Director	$0	$0	$0
CHRISTINE LAMB	TRUSTEE	1.00	Director	$0	$0	$0
REBECCA BERRINGER	EXECUTIVE DIRECTOR	40.00	Officer Director Key Emp	$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	$632,155	$853,168	$6,539,199	$-221,013
2024	$599,778	$792,345	$6,721,552	$-192,567
2023	$861,401	$688,110	$7,013,065	$173,291
2022	$1,702,621	$676,612	$7,053,761	$1,026,009
2021	$463,631	$522,314	$6,344,641	$-58,683
2020	$401,328	$466,725	$5,837,643	$-65,397
2019	$347,463	$526,187	$5,691,348	$-178,724
2018	$425,193	$496,683	$5,377,273	$-71,490