LAUREL HISTORICAL SOCIETY INC

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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

1999

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

LAUREL HISTORICAL SOCIETY INC, founded in 1999, is a micro nonprofit that reported $81K in total revenue in fiscal year 2025. Revenue fell 79% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $33K, a strong 41% operating margin.

Mission

LAUREL HISTORICAL SOCIETYS PRIMARY PURPOSE IS TO PRESERVE ARTIFACTS OF ARCHAEOLOGICAL NATURE AND TO EDUCATE THE PUBLIC ON THE TOWNS HISTORY.

Program Service Accomplishments

Program 1

Expenses: $37,673 Revenue: $81,446

LAUREL HISTORICAL SOCIETYS PRIMARY PURPOSE IS TO PRESERVE ARTIFACTS OF ARCHAEOLOGICAL NATURE. LAUREL HISTORICAL SOCIETY ALSO MAINTAINS A VARIETY OF PROPERTIES. THEY INCLUDE THE COOK HOUSE, HITCHENS PROPERTY, AND HITCHENS HOMESTEAD AND PHILLIPS PROPERTY. AT THIS TIME, HITCHENS HOMESTEAD IS CURRENTLY IN THE PROCESS OF BEING RESTORED. LAUREL HISTORICAL SOCIETY ALSO EDUCATES THE PUBLIC ON THE TOWNS HISTORY.

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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 $57,667

Program Service Revenue $0

Investment Income $23,779

Other Revenue $0

TOTAL REVENUE $81,446

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $37,673

Other Expenses $48,195

TOTAL EXPENSES $48,195

Year-over-Year Comparison

	2025	2024	Change
Revenue	$81,446	$395,074	-0.8%
Expenses	$48,195	$37,988	+0.3%
Net Income	$33,251	$357,086	-0.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GEORGE R DENNEY III	PRES	22.50	Officer	$0	$0	$0
ARTEZ WEST	VP	1.00	Officer	$0	$0	$0
MARY D CROSS	TREAS	15.00	Officer	$0	$0	$0
EMILY S SPICER	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	$81,446	$48,195	$1,172,971	$33,251
2024	$395,074	$37,988	$1,129,863	$357,086
2023	$283,657	$42,318	$774,921	$241,339
2022	$401,978	$40,603	$536,319	$361,375