South Park Historical Foundation

Nonprofit profile at a glance

EIN
846011804
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Fairplay, CO, USA
Phone
7198362387
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$352,771
Expenses
$329,621
Assets
$2,485,460
Liabilities
$1,128

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

Leadership & pay

10 people listed

Executive titles in this filing

  • STEPHANIE KUENN (PRESIDENT)
  • LINDA WATSON (VICE PRESIDENT)

Highest reported compensation

  • MICHELE KINGSFORD (ADMINISTRATOR): $26,775 total reported compensation
  • BETSY KOPPEN (ADMINISTRATOR): $25,176 total reported compensation
  • DEAN BUTLER (MAINTENANCE/CURATOR): $18,098 total reported compensation

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

Overview

Mission

Preserve and restore historic buildings; preserve artifacts and documents, engage in historic research and exhibit such buildings, artifacts and documents to the general public.

What it reported doing in 2025

Admissions, donations, and museum memberships are used to restore and maintain exhibits and buildings.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
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

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

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.4%; rating input score 95
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.6%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 7.54; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 21.3%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $314K in reported program spending
  • Leadership: top reported pay $27K · 10 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.