GARLAND 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

1967

Legal Domicile

Phone

5013212159

Tax Period

2024-01-01 to 2024-12-31

GARLAND COUNTY HISTORICAL SOCIETY, founded in 1967, is a micro nonprofit that reported $87K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $115K exceeded revenue, resulting in a 33% operating deficit.

Mission

COLLECTING, PERSERVING, AND EDUCATING THE PUBLIC ABOUT THE HISTORY OF GARLAND COUNTY ARKANSAS

Program Service Accomplishments

Program 1

Expenses: $115,420 Revenue: $72,167

ACCUMULATING AND MAINTAINING COUNTY HISTORY FOR FUTURE GENERATIONS. PUBLISHING ANNUAL RECORD OF PAST EVENTS AND PERSONALITIES

Program 2

Revenue: $16,946

SALE OF HISTORICAL PUBLICATIONS TO THE PUBLIC. COPYING, REPRODUCING, MAILING, AND RESEARCHING HISTORIC DOCUMENTS AND PHOTOGRAPHS FROM OUR ARCHIVES. NET INCOME AFTER COST $4,205

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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 $72,167

Program Service Revenue $0

Investment Income $10,488

Other Revenue $4,205

TOTAL REVENUE $86,860

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,126

Fundraising Expenses $0

Program Expenses $115,420

Other Expenses $87,294

TOTAL EXPENSES $115,420

Year-over-Year Comparison

	2024	2023	Change
Revenue	$86,860	$76,997	+0.1%
Expenses	$115,420	$103,665	+0.1%
Net Income	$-28,560	$-26,668	+0.1%

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

$28,127

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELIZABETH ROBBINS	EXECUTIVE DIRECTOR	40.00	Director	$28,127	$0	$28,127
RAY ROSSETT	TREASURER	2.00	Director Highest	$0	$0	$0
JULIE BRENNER NIX	BOARD OF DIRECTORS	8.00	Director	$0	$0	$0
CLYDE COVINGTON	BOARD OF DIRECTORS	8.00	Director	$0	$0	$0
KYLE CLEM	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
CAROL MOENSTER DYER	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
LEN PITCOCK	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
LAUREN ADKINS	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
TOM FRENCH	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
JOHN HOEFL	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
KENT DOVER	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
CYNTHIA ROGERS	BOARD OF DIRECTORS	4.00	Director	$0	$0	$0
ELAINE JOHNSTON	SECRETARY	4.00	Officer Director	$0	$0	$0
JULIA BITTY MARTIN	PRESIDENT	8.00	Officer Director	$0	$0	$0
RON FULLER	VICE-PRESIDENT	2.00	Officer 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
2024	$86,860	$115,420	$658,350	$-28,560
2023	$76,997	$103,665	$681,305	$-26,668
2022	$83,186	$92,946	$700,641	$-9,760
2021	$104,826	$90,020	$717,442	$14,806
2020	$92,939	$88,745	$697,301	$4,194
2019	$75,292	$96,490	$689,633	$-21,198
2018	$247,334	$77,330	$704,770	$170,004