Mower County Historical Society

Nonprofit profile at a glance

EIN
410952746
IRS 990 coverage
2017–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Austin, MN, US
Phone
(507) 437-6082
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$257,576
Expenses
$224,141
Assets
$552,778
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • RANDAL J FORSTER (EXECUTIVE DIRECTOR)
  • THERESA BECKER-ERSLAND (VICE PRESIDENT)
  • JEFF ANDERSON (PRESIDENT)

Highest reported compensation

  • RANDAL J FORSTER (EXECUTIVE DIRECTOR): $57,903 total reported compensation

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

Overview

Mission

To collect, preserve, and share the history of Mower County.

What it reported doing in 2025

Mower county historical society has discovered, collected, preserved and disseminated numerous facts about mower county and how it relates to the history of the state of Minnesota.

Operating model

Revenue model
Grant-funded. 67% of the money available for current operations came from government grants.
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 available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.7%; rating input score 50
  • Program expense ratio: 55.4%; rating input score 55
  • 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: 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 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 13%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 25.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 44th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 49.7% of revenue deployed · 55.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $124K in reported program spending
  • Leadership: top reported pay $58K · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.