FREEBORN 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

1959

Legal Domicile

Phone

5073738003

Tax Period

2025-01-01 to 2025-12-31

FREEBORN COUNTY HISTORICAL SOCIETY, founded in 1959, is a small nonprofit that reported $238K in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $307K exceeded revenue, resulting in a 29% operating deficit.

Mission

LOCAL HISTORICAL SOCIETY ESTABLISHED FOR THE DISPLAY, EDUCATION, AND PRESERVATION OF THE HISTORY OF FREEBORN COUNTY

Program Service Accomplishments

Program 1

Expenses: $306,699

LOCAL HISTORICAL SOCIETY ESTABLISHED FOR THE DISPLAY, EDUCATION, AND PRESENTATION OF THE HISTORY OF FREEBORN COUNTY.

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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 $201,582

Program Service Revenue $28,516

Investment Income $444

Other Revenue $6,981

TOTAL REVENUE $237,523

Expense Breakdown

Grants Paid $0

Salaries & Benefits $155,147

Fundraising Expenses $0

Program Expenses $306,699

Other Expenses $151,552

TOTAL EXPENSES $306,699

Year-over-Year Comparison

	2025	2024	Change
Revenue	$237,523	$206,195	+0.2%
Expenses	$306,699	$310,113	0.0%
Net Income	$-69,176	$-103,918	-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

Independent Members

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT FURLAND	EX DIRECTOR	40.00	Highest	$0	$0	$0
TONY SEGURA	PRESIDENT	2.00	Officer	$0	$0	$0
JASON TAYLOR	VICE PRESIDENT	2.00	Officer	$0	$0	$0
RACHEL COLE	TREASURER	2.00	Officer	$0	$0	$0
THOMAS DELANO	SECRETARY	2.00	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
2025	$237,523	$306,699	$2,131,488	$-69,176
2024	$206,195	$310,110	$2,225,042	$-103,915
2023	$193,377	$315,094	$2,312,811	$-121,717
2022	$214,633	$359,957	$2,413,588	$-145,324
2021	$380,589	$280,703	$2,678,962	$99,886
2020	$271,438	$247,278	$2,587,711	$24,160
2019	$380,891	$211,916	$2,572,531	$168,975
2018	$178,821	$185,909	$2,510,306	$-7,088