CRISFIELD HERITAGE FOUNDATION 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

1993

Legal Domicile

Principal Officer

NANCY J SMOKER

Phone

4109682501

Tax Period

2025-01-01 to 2025-12-31

CRISFIELD HERITAGE FOUNDATION INC, founded in 1993, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $68K in total revenue in fiscal year 2025. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $64K left a modest 6% surplus.

Mission

PUBLIC MUSEUM/EDUCATIONAL

Program Service Accomplishments

Program 1

Expenses: $63,577 Revenue: $29,140

MUSEUM & VISITOR CENTER SERVED MORE THAN 12500 CUSTOMERS WITH HISTORICAL AND AREA CULTURAL INFORMATION OF THE HISTORY OF CRISFIELD AND SOMERSET AREA

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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 $43,408

Program Service Revenue $9,033

Investment Income $0

Other Revenue $15,290

TOTAL REVENUE $67,731

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,434

Fundraising Expenses $0

Program Expenses $63,577

Other Expenses $52,143

TOTAL EXPENSES $63,577

Year-over-Year Comparison

	2025	2024	Change
Revenue	$67,731	$90,351	-0.3%
Expenses	$63,577	$75,275	-0.2%
Net Income	$4,154	$15,076	-0.7%

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

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
MELVIN HIGGS	TREASURER	1.00	Officer	$0	$0	$0
Sherry Coloan Smith	TRUSTEE	1.00	Director	$0	$0	$0
LINDA MARSH	VICE-CHAIRMAN	1.00	Officer	$0	$0	$0
KATHY CROCKETT	TRUSTEE	1.00	Director	$0	$0	$0
RANDY LAIRD IV	TRUSTEE	1.00	Director	$0	$0	$0
Betty Schultz	TRUSTEE	1.00	Director	$0	$0	$0
DOUG CROCKETT	TRUSTEE	1.00	Director	$0	$0	$0
Donna Sterling	TRUSTEE	1.00	Director	$0	$0	$0
DENISE WALTER	Secretary	1.00	Director	$0	$0	$0
Richard Stenner	TRUSTEE	1.00	Director	$0	$0	$0
NANCY SMOKER	CHAIRMAN	1.00	Officer	$0	$0	$0
Casey Goldsborough	Trustee	1.00	Director	$0	$0	$0
Jesse Drewer	Trustee	1.00	Director	$0	$0	$0
Sherry Riggin	Trustee	1.00	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	$67,731	$63,577	$253,922	$4,154
2024	$90,351	$75,275	$249,587	$15,076
2023	$70,866	$59,814	$234,572	$11,052
2022	$62,031	$57,356	$223,381	$4,675
2021	$78,543	$57,299	$217,341	$21,244
2020	$65,375	$62,268	$207,102	$3,107
2019	$259,586	$274,942	$205,650	$-15,356
2018	$270,912	$290,743	$222,329	$-19,831