The Shirley-eustis House Association

Nonprofit profile at a glance

EIN
046071268
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Roxbury, MA, USA
Phone
6174422275
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Reported finances

Revenue
$586,883
Expenses
$382,751
Assets
$3,200,378
Liabilities
$403,743

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

Leadership & pay

13 people listed

Executive titles in this filing

  • SUZANNE BUCHANAN (EXECUTIVE DIRECTOR)
  • WILLIAM KUTTNER (PRESIDENT AND DIRECTOR)

Highest reported compensation

  • SUZANNE BUCHANAN (EXECUTIVE DIRECTOR): $80,460 total reported compensation

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

Overview

Mission

The shirley-eustis house association exists to preserve, maintain and interpret the shirley-eustis house and grounds as a museum for the education and enjoyment of the public.

What it reported doing in 2025

Maintenance and preservation of the historic shirley-eustis house located in roxbury, Massachusetts

Operating model

Revenue model
Investment-supported. 60% of the money available for current operations came from recurring investment income.
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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.4%; rating input score 60
  • Program expense ratio: 66.8%; rating input score 67
  • Fundraising efficiency: $6.49 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.8%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 8.36; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 21%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 60.4% of revenue deployed · 66.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $256K in reported program spending
  • Leadership: top reported pay $80K · 13 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.