EUROPEAN RURAL HERITAGE INSTITUTE

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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

2000

Legal Domicile

Principal Officer

MICHAEL ALEXANDER

Phone

5634198534

Tax Period

2025-01-01 to 2025-12-31

EUROPEAN RURAL HERITAGE INSTITUTE, founded in 2000, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $38K in total revenue in fiscal year 2025. Revenue fell 22% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $12K, a strong 31% operating margin.

Mission

THE ORGANIZATION PRMOTES HERITAGE (FARMLIFE) BY CONDUCTING HISTORICAL FESTIVALS AND MAINTAINING BUILDINGS AND ANTIQUE/MACHINERY/EQUIPMENT. THE BARN AND CAMPSITES ARE RENTED TO THE PUBLIC, ALSO CROPS ARE PLANTED AND HARVESTED AS PART OF THE EDUCATIONAL MISSION OF THE CORP

Program Service Accomplishments

Program 1

Expenses: $11,752 Revenue: $9,623

Barn Events

Program 2

Expenses: $8,803 Revenue: $24,500

CAMPGROUND

Program 3

Expenses: $5,729 Revenue: $5,600

CROPS

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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 $1,780

Program Service Revenue $0

Investment Income $1,914

Other Revenue $34,350

TOTAL REVENUE $38,044

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $26,284

Other Expenses $26,284

TOTAL EXPENSES $26,284

Year-over-Year Comparison

	2025	2024	Change
Revenue	$38,044	$49,069	-0.2%
Expenses	$26,284	$29,686	-0.1%
Net Income	$11,760	$19,383	-0.4%

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

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
MICHAEL ALEXANDER	PRESIDENT-DIRECTOR	1.00	Officer Director	$0	$0	$0
VERNON OAKLAND	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ARNOLD GUYER	TREASURER	1.00	Officer Director	$0	$0	$0
DEBORAH A GUYER	SECRETARY	1.00	Officer 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	$38,044	$26,284	$17,989	$11,760
2024	$49,069	$29,686	No data	$19,383
2023	$115,046	$33,787	No data	$81,259
2022	$-1,671	$36,299	No data	$-37,970
2021	$68,662	$43,461	$39,556	$25,201
2020	$24,504	$8,033	$39,556	$16,471