Jay County Historical Society Incorporated

Nonprofit profile at a glance

EIN
310962381
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Portland, IN, USA
Phone
2607267168
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$68,862
Expenses
$86,474
Assets
$544,581
Liabilities
$1,615

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

Leadership & pay

14 people listed

Executive titles in this filing

  • NATHAN SPRINGER (CO VICE PRESIDENT)
  • KAY LOCKER (CO VICE PRESIDENT)
  • PHIL RAGER (CO PRESIDENT)
  • ROB WEAVER (CO PRESIDENT)

People named in this filing

  • CARTER LEONARD (BOARD MEMBER)
  • MIKE BUTCHER (BOARD MEMBER)
  • SYLVIA MORRICAL (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The jay county historical society is a volunteer organization of historically minded individuals who maintain the jay county historical museum, collect and preserve artifacts related to jay county, research and record the history of jay county and preserve that history for future generations.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 42
  • Growth: 100

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; 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.6%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 6.3; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $86K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 33/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.