CANTON MADISON 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

1975

Legal Domicile

Principal Officer

MAUREEN SIMPSON

Tax Period

2024-07-01 to 2025-06-30

CANTON MADISON HISTORICAL SOCIETY, founded in 1975, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $44K in total revenue in fiscal year 2024. Expenses of $40K left a modest 8% surplus.

Mission

PRESERVE THE HISTORY OF THE CITY OF CANTON AND MADISON COUNTY MS

Program Service Accomplishments

Program 1

Expenses: $6,384

TO PRESERVE THE HISTORY AND HERITAGE OF CANTON AND MADISON COUNTY MS. THIS IS ACCOMPLISHED BY HISTORICAL BUILDING PRESERVATION AND OTHER PROJECTS. THE EXPENDITURES FOR BUILDING RENOVATIONS ARE...

TO PRESERVE THE HISTORY AND HERITAGE OF CANTON AND MADISON COUNTY MS. THIS IS ACCOMPLISHED BY HISTORICAL BUILDING PRESERVATION AND OTHER PROJECTS. THE EXPENDITURES FOR BUILDING RENOVATIONS ARE CAPITALIZED AS FIXED ASSETS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $3,229

Program Service Revenue $0

Investment Income $343

Other Revenue $40,610

TOTAL REVENUE $44,182

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,345

Fundraising Expenses $0

Program Expenses $6,384

Other Expenses $29,123

TOTAL EXPENSES $40,468

Year-over-Year Comparison

	2024	2023	Change
Revenue	$44,182	N/A	N/A
Expenses	$40,468	N/A	N/A
Net Income	$3,714	N/A	N/A

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

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

$1,000

Total Directors

$11,870

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RANDY HODGES	BOARD MEMBER	1.00	Director	$4,370	$0	$4,370
BILL DINKINS	BOARD MEMBER	2.00	Director	$3,900	$0	$3,900
KATHY ANDERSON	BOARD MEMBER	1.00	Director	$3,600	$0	$3,600
LAURIE DINKINS	TREASURER	3.00	Officer	$1,000	$0	$1,000
MISTY SLAY	BOARD MEMBER	1.00	Director	$0	$0	$0
PAULINE WATKINS	BOARD MEMBER	1.00	Director	$0	$0	$0
PERCY DURFEY	BOARD MEMBER	1.00	Director	$0	$0	$0
JOSEPH ORR	BOARD MEMBER	1.00	Director	$0	$0	$0
ANDRE HINES	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN MARTIN	BOARD MEMBER	1.00	Director	$0	$0	$0
MAUREEN SIMPSON	PRESIDENT	5.00	Officer	$0	$0	$0
MICAH GOBER Jr	VICE PRESIDENT	2.00	Officer	$0	$0	$0
BOB MONTGOMERY	SECRETARY	1.00	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	$44,182	$40,468	$283,916	$3,714
2024	$191,617	$32,826	$283,813	$158,791