Big Black Creek Historicalassociation

Nonprofit profile at a glance

EIN
205435161
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024
Location
Denmark, TN, USA
Phone
7316611259
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$34,358
Expenses
$13,121
Assets
$305,694
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • Mary Spellings (President)

People named in this filing

  • Rayna Bomar (Board Member)
  • Rose Byrum (Treasurer)
  • James Burrell (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Charitable non-profit historical association

What it reported doing in 2024

Maintenance of building and grounds of historic Ebenezer Church Building. This location had previously served as storage space for various records which were moved to the Denmark location. It also contains period furniture from a local historic home. In addition to art from 1950's, it now houses graduation photos from Mercer High School which is no longer in existence, along with other articles of history of Mercer and surrounding area. Started the process of cataloging historic papers. Estimate of visitors is 200

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 82
  • Sustainability: 87
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.2%; rating input score 38
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 61.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 23.3; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -15.2% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 26.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 32.9% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 38.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $13K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.