Nelson 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

1975

Legal Domicile

Principal Officer

Becky Howard

Phone

4342638400

Tax Period

2025-01-01 to 2025-12-31

Nelson County Historical Society, founded in 1975, is a micro nonprofit that reported $44K in total revenue in fiscal year 2025. Revenue fell 24% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $13K, a strong 29% operating margin.

Mission

Promoting an understanding and appreciation of the history and culture of Nelson County, Virginia

Program Service Accomplishments

Program 1

Expenses: $22,396 Revenue: $43,868

Maintenance of display of antiques and artifacts specific to Nelson County that is open to the public in a museum. Publications. DVDs, maps and other items related to Nelson County are sold in the...

Maintenance of display of antiques and artifacts specific to Nelson County that is open to the public in a museum. Publications. DVDs, maps and other items related to Nelson County are sold in the gift shop.

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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 $31,069

Program Service Revenue $0

Investment Income $9,445

Other Revenue $3,354

TOTAL REVENUE $43,868

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $440

Program Expenses $22,396

Other Expenses $30,962

TOTAL EXPENSES $30,962

Year-over-Year Comparison

	2025	2024	Change
Revenue	$43,868	$57,952	-0.2%
Expenses	$30,962	$36,510	-0.2%
Net Income	$12,906	$21,442	-0.4%

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

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
Rachael Deddens	President	4.00	Officer Director	$0	$0	$0
Woody Greenberg	Vice Pres	4.00	Officer Director	$0	$0	$0
Becky Howard	Treasurer	4.00	Officer Director	$0	$0	$0
Jeannette Kinde	Secretary	4.00	Officer Director	$0	$0	$0
Dick Whitehead	Director	1.00	Director	$0	$0	$0
Chris Baker	Director	1.00	Director	$0	$0	$0
Barlow Delk	Director	1.00	Director	$0	$0	$0
Galen Creekmore	Director	1.00	Director	$0	$0	$0
Christian Giles	Director	1.00	Director	$0	$0	$0
David Giles	Director	1.00	Director	$0	$0	$0
Robert McSwain	Director	1.00	Director	$0	$0	$0
Heather Riser	Director	1.00	Director	$0	$0	$0
Bennett Saunders	Director	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	$43,868	$30,962	$914,178	$12,906
2024	$57,952	$36,510	$902,228	$21,442
2023	$57,523	$31,568	$880,024	$25,955
2022	$57,669	$22,050	$829,669	$35,619
2021	$33,742	$33,074	$805,653	$668
2020	$20,899	$26,262	$804,811	$-5,363