YANKTON 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

1970

Legal Domicile

Principal Officer

CAROL RYAN

Phone

6056653898

Tax Period

2023-01-01 to 2023-12-31

YANKTON COUNTY HISTORICAL SOCIETY, founded in 1970, is a small nonprofit in the Arts, Culture & Humanities sector that reported $368K in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $626K exceeded revenue, resulting in a 70% operating deficit.

Mission

THE SOCIETY EXISTS TO PRESERVE AND PROTECT THE HERITAGE OF YANKTON AND YANKTON COUNTY WITH SPECIAL EMPHASIS ON THE MOTHER CITY'S ROLE AS CAPITAL OF DAKOTA TERRITORY.

Program Service Accomplishments

Program 1

Expenses: $273,615

THE ORGANIZATION PROMOTES THE HISTORY OF YANKTON AND SOUTH DAKOTA. THE ORGANIATION OPERATES A MUSEUM AND PERFORMS LECTURES AND OTHER ACTIVITIES.

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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 $280,878

Program Service Revenue $2,786

Investment Income $3,262

Other Revenue $81,048

TOTAL REVENUE $367,974

Expense Breakdown

Grants Paid $0

Salaries & Benefits $220,090

Fundraising Expenses $11,424

Program Expenses $511,881

Other Expenses $406,134

TOTAL EXPENSES $626,224

Year-over-Year Comparison

	2023	2022	Change
Revenue	$367,974	$464,910	-0.2%
Expenses	$626,224	$724,823	-0.1%
Net Income	$-258,250	$-259,913	0.0%

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
CATHERINE CRANDALL	TREASURER	N/A	Officer Director	$0	$0	$0
KATHY HARENS	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
CAROL RYAN	PRESIDENT	N/A	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
2024	No data	No data	No data	No data
2023	$367,974	$626,224	$3,822,712	$-258,250
2022	$464,910	$724,823	$4,009,342	$-259,913
2021	$749,348	$559,503	$4,149,474	$189,845
2020	$587,052	$464,073	$3,948,399	$122,979
2019	$596,314	$469,137	$4,029,850	$127,177
2018	$849,015	$590,658	$3,929,556	$258,357