Fort Ligonier Association

Nonprofit profile at a glance

EIN
251090680
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Ligonier, PA, USA
Phone
7242389701
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
History Museums

Official website

Reported finances

Revenue
$1,492,979
Expenses
$1,797,144
Assets
$13,565,085
Liabilities
$668,571

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • RONALD M PETNUCH ESQUIRE (VICE PRESIDENT (RESIGNED))
  • DAVID RODERICK (PRESIDENT)
  • CHARLES JACOBINA (TRUSTEE/ VICE PRESIDENT)
  • MARY MANGES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARY MANGES (EXECUTIVE DIRECTOR): $129,854 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We inspire all to become better-informed citizens by engaging them in the stories of fort ligonier and how it set the stage for the founding of our country and changed world history.

What it reported doing in 2025

Each year fort ligonier welcomes 20,000-25,000 visitors. Visitors include students in k-12 (public, private, and home schools), college students, motorcoach tours, scouts, educators, historians and families. Throughout each year, fort ligonier hosts a variety of living historyprograms, lectures and workshops. Our education department hasdeveloped new tour programs, as well as educational activities tointegrate history with multiple disciplines of science, technology, engineering, the arts and math.

Operating model

Revenue model
Donor-supported. 71% 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 most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.3%; rating input score 68
  • Program expense ratio: 52.6%; rating input score 53
  • Fundraising efficiency: $7.47 raised per $1 spent on fundraising; rating input score 26; 26th 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: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.4%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 7.55; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 68.3% of revenue deployed · 52.6% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $945K in reported program spending
  • Leadership: top reported pay $130K · 23 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and related organizations
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.