Highland County Historical Society Inc

Nonprofit profile at a glance

EIN
316056566
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-PF 2014, Form 990-N 2013
Location
Hillsboro, OH, USA
Phone
9373933392
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$158,146
Expenses
$117,505
Assets
$604,202
Liabilities
$430

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

Leadership & pay

14 people listed

Executive titles in this filing

  • STEVE ROUSH (President)
  • BRENDA THOMPSON (Vice President)

Highest reported compensation

  • VICKI KNAUFF (Director): $17,000 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 preserve and protect the history of highland county including all pertinant events, activities, and persons involved in the forming of the county and its founders history. To increase public awareness of the towns history and how it came into existence.

What it reported doing in 2024

Preserving and protecting the history of highland county through public awareness. Artifacts and journals are on display along with historical facts of the people, persons, and things that occurred in highland county that affected the history of the united states. Tours of various houses are available that played a significant part of america's history .the museum is open to the public free of charge from spring to fall two days a week. It is opened by appointment for school groups, scout troops, and others. Historic programs are presented at various times of the year. This past year the society has received donations to repair the building housing the museum and to make it accessible to the handicapped.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.7%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 5.14; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 14 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $118K in reported program spending
  • Leadership: top reported pay $17K · 14 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.