Chippewa County Historical Society Inc

Nonprofit profile at a glance

EIN
386088276
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Sault Ste Marie, MI, USA
Phone
9066357082
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$46,902
Expenses
$45,031
Assets
$598,973
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Carolyn Person (President)
  • Mary June (Past President)
  • Chris Delridge (Vice President)

People named in this filing

  • Carolyn Person (President)
  • Mary June (Past President)
  • Virginia Cymbalist (Secretary)

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

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

Overview

Mission

To promote an appreciation of the local history of Chippewa County, (Sault Ste Marie, MI) dating back to the 1600's. CCHS works to preserve important artifacts and collections and provides information and access through various mediums to educate the community of its unique history.

What it reported doing in 2024

Social Media Throwback Thursday postings. Highlighting historical photos and engaging citizens in personal recollection and sharing of other photos and facts. Lead to additional interaction, research and genealogy research.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 82
  • Accountability: 12
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.2%; rating input score 30
  • Program expense ratio: 17.3%; rating input score 17
  • Fundraising efficiency: $12.76 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 13.3; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 18.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 30.2% of revenue deployed · 17.3% of spending went to programs
  • Governance: 0 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • 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 30/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 17/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.