Dennison Railroad Depot Museum Inc

Nonprofit profile at a glance

EIN
341440913
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Dennison, OH, USA
Phone
7409226776
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Museum, Museum Activities

Reported finances

Revenue
$1,074,195
Expenses
$1,054,286
Assets
$1,382,801
Liabilities
$978,486

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Wendy R Zucal (Executive Director/Secretary)
  • Charlene Kehl (President)
  • Ian Wamboldt (1st Vice President)
  • Scott Robinson (Past President)

Highest reported compensation

  • Wendy R Zucal (Executive Director/Secretary): $101,380 total reported compensation

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

Overview

Mission

To collect, preserve, exhibit, interpret and educate visitors on the history of southern Tuscarawas County including Dennisons rich railroad and WWII heritage

What it reported doing in 2024

Expenses associated with promotion activities carrying out the organizations exempt purpose

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.2%; rating input score 38
  • Program expense ratio: 37.9%; rating input score 38
  • Fundraising efficiency: $1.57 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 1.9%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.71; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 38.2% of revenue deployed · 37.9% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $399K in reported program spending
  • Leadership: top reported pay $101K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.