Steubenville Historic Landmarks Foundation

Nonprofit profile at a glance

EIN
275380643
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Steubenville, OH, USA
Phone
7406322899
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$453,987
Expenses
$726,857
Assets
$2,608,104
Liabilities
$1,120

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

Leadership & pay

16 people listed

Executive titles in this filing

  • Scott M Dressel (President and Secretary)

People named in this filing

  • Scott M Dressel (President and Secretary)
  • Beth Wood (Treasurer)
  • Francesca Carinci (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

Restoration of the historic Grand Theater the last standing movie and performing theater in Steubenville. This restoration is run entirely by volunteers there are no paid staff. Once the theater is complete it will be run as a movie and performing arts center as well as a museum of performing arts history of the area

What it reported doing in 2025

Restoration of our Wurlitzer Pipe Organ was started in March 2015 when it arrived back in Steubenville. While most of the labor is being done by volunteers we have to buy new materials for the restoration.

Operating model

Revenue model
Grant-funded. 97% 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

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: 88
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.3%; rating input score 97
  • 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: 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: -60.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 3.59; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 60.2% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 50.2% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 35.3% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.3% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $707K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Highest-paid contractors: 3 contractors listed · $670K reported
  • Consistency: 16 of 16 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.