Logan 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

1974

Legal Domicile

Principal Officer

Melissa Fesler

Phone

4052826000

Tax Period

2023-10-01 to 2024-09-30

Logan County Historical Society, founded in 1974, is a community nonprofit in the Arts, Culture & Humanities sector that reported $4.6M in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $4.4M left a modest 5% surplus.

Mission

Public Transportation Services and Historic Preservation

Program Service Accomplishments

Program 1

Expenses: $4,228,783 Revenue: $1,447,599

Transportation services are provided in Logan, Lincoln, and Payne counties. For the 2024 fiscal year 138,298 passengers were served.

Program 2

Expenses: $6,646 Revenue: $0

Preservation of historical sites within Logan county. LCHS holds a yearly banquet to honor those that have made preservation efforts.

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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 (2023)

Revenue Breakdown

Contributions & Grants $3,084,115

Program Service Revenue $1,447,599

Investment Income $31,638

Other Revenue $73,571

TOTAL REVENUE $4,636,923

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,257,361

Fundraising Expenses $0

Program Expenses $4,235,429

Other Expenses $2,124,917

TOTAL EXPENSES $4,382,278

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,636,923	$3,842,996	+0.2%
Expenses	$4,382,278	$3,805,077	+0.2%
Net Income	$254,645	$37,919	+5.7%

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

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

$103,527

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Melissa Fesler	Executive Director	50.00	Officer	$103,527	$0	$103,527
Chris Hirzel	President	1.00	Officer	$0	$0	$0
Jim Overton	Vice President	1.00	Officer	$0	$0	$0
Nathan Turner	Sec/Treas	1.00	Officer	$0	$0	$0
Kay Wade	Board Member	1.00	Director	$0	$0	$0
Mike Cheap	Board Member	1.00	Director	$0	$0	$0
Shelly Amick	Board Member	1.00	Director	$0	$0	$0
Jeff Hirzel	Board Member	1.00	Director	$0	$0	$0
Ed Wood	Board Member	1.00	Director	$0	$0	$0
Evelyn Nephew	Board Member	1.00	Director	$0	$0	$0
Sarah Mathes	Board Member	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	No data	No data	No data	No data
2024	$4,636,923	$4,382,278	$4,339,371	$254,645
2023	$3,842,996	$3,805,077	$4,093,077	$37,919
2022	$3,354,630	$3,856,367	$4,078,980	$-501,737
2021	$3,890,411	$3,199,137	$4,494,727	$691,274
2020	$3,948,444	$3,088,484	$3,804,955	$859,960
2019	$3,276,348	$2,784,163	$3,028,136	$492,185
2018	$2,994,205	$2,512,950	$2,373,759	$481,255