North Franklin Heritage Museum

Nonprofit profile at a glance

EIN
731644350
IRS 990 coverage
2023–2023
Forms available
Form 990 2023
Location
Connell, WA, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Museum, Museum Activities

Official website

Reported finances

Revenue
$178,823
Expenses
$78,149
Assets
$518,989
Liabilities
$22,500

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • SHELLY HARPER (PRESIDENT)
  • AMY THOMPSON (VICE PRESIDENT)

Highest reported compensation

  • SHELLY HARPER (PRESIDENT): $19,980 total reported compensation
  • AMY THOMPSON (VICE PRESIDENT): $2,625 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the corporation shall be to perpetuate the history of north franklin county, including connell, mesa, basin city, eltopia and kahlotus, through educational and other programs and through the operation of the museum.

What it reported doing in 2023

The service provided by the north franklin heritage museum is to collect and preserve the history of north franklin county, including connell, mesa, basin city, eltopia and kahlotus.we provide educational demonstrations each year for adults and children and host meetings with historical lectures, information, and discussions. The museum also tries to save and help restore historic buildings and properties throughout north franklin county.the museum promotes the rich cultural and natural heritage of north franklin county to stimulate and support the preservation of all landmarks, materials, art, books, costumes, native american artifacts, and other material objects which illustrate life, conditions, events and activities in the past or present; and provides for the preservation of such material and for its accessibility to all who wish to study it.

Operating model

Revenue model
Donor-supported. 97% 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

MIXED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 86
  • Accountability: 70
  • Sustainability: 74
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.4%; rating input score 27
  • Program expense ratio: 62.4%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 18th 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: 91.7%; rating input score 92; 25th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 56.3%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 6.64; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 28.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 27.4% of revenue deployed · 62.4% of spending went to programs
  • Governance: 11 of 12 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $49K in reported program spending
  • Leadership: top reported pay $20K · 12 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 27/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.