PUTNAM COUNTY HISTORICAL SOCIETY

EIN: 510167826 501(c)(3)

KALIDA, OH

Total Revenue
$32,115
Total Expenses
$28,195
Total Assets
$210,806
Net Assets
$210,507
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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
1980
Legal Domicile
OH
Principal Officer
ROGER LUERSMAN
Phone
4195386648
Tax Period
2024-01-01 to 2024-12-31

PUTNAM COUNTY HISTORICAL SOCIETY, founded in 1980, is a micro nonprofit that reported $32K in total revenue in fiscal year 2024. Revenue surged 38% from the prior year, signaling strong growth momentum. Expenses of $28K left a modest 12% surplus.

Mission

MUSEUM

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $30,142
Program Service Revenue $0
Investment Income $988
Other Revenue $985
TOTAL REVENUE $32,115

Expense Breakdown

Grants Paid $0
Salaries & Benefits $6,509
Fundraising Expenses $0
Other Expenses $21,686
TOTAL EXPENSES $28,195

Year-over-Year Comparison

2024 2023 Change
Revenue $32,115 $23,194 +0.4%
Expenses $28,195 $29,743 -0.1%
Net Income $3,920 $-6,549 -1.6%
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

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Governance

Voting Members
10
Independent Members
10
Employees
1
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
5
$6,047
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
CAROL WISE CURATOR 8.00
Officer
$6,047 $0 $6,047
LORI ANN HEMENWAY SECRETARY 2.00
Officer
$0 $0 $0
MARK HAMILTON TREASURER 2.00
Officer
$0 $0 $0
ROGER LUERSMAN PRESIDENT 2.00
Officer
$0 $0 $0
JANICE LENTZ VICE PRESIDENT 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 No data No data No data No data
2024 $32,115 $28,195 $210,806 $3,920
2023 $23,194 $29,743 $206,774 $-6,549
2022 $37,916 $26,712 $213,323 $11,204
2021 $16,953 $25,618 $202,140 $-8,665
2020 $18,786 $24,129 $210,764 $-5,343
2019 $29,447 $28,035 $216,130 $1,412
2018 $21,332 $23,166 $214,750 $-1,834
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