Witnessing History Education Foundation Inc

Nonprofit profile at a glance

EIN
814305937
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Richmond, KY, USA
Phone
8594559300
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Film, Video

Official website

Reported finances

Revenue
$367,789
Expenses
$286,272
Assets
$123,239
Liabilities
$161,240

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • KENT MASTERSON BROWN (DIRECTOR): $218,611 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate and inform the public about all aspects of american history through documentary film production, tours, lectures, seminars, articles and other media.

What it reported doing in 2024

Witnessing history's latest film, "the shot heard round the world;" the coming of the american revolution. After being repeatedly broadcast on Kentucky educational television (ket), it was recommended by ket to the national educational telecommunications association (neta): https://www.netaonline.org/episode/shot-heard-round-world-coming-american-revolutionneta, an arm of pbs, subsequently provided the film to all 355 pbs affiliates throughout the country. The film was widely broadcast throughout the country. Witnessing history education foundation received telephone calls where callers pronounced the film the best they had ever seen on the coming of the american revolution.an individual who loved the film and whef's educational purpose asked if the foundation would consider producing a film on the life of andrew johnson, the 17th president of the united states. After finding the necessary funds to produce such a film, witnessing history began the process of film production in august of 2024 with the research and writing of a 78 page script. After obtaining all the photography of andrew johnson , and all those who played important roles in his life, witnessing history began the process of producing the film. The film will be completed in the fall of 2025.in addition to the film on the life of andrew johnson, witnessing history has also committed to producing a film entitled "1776, the critical year of our nation's independence." witnessing history is now in the process of researching and producing that film.

Operating model

Revenue model
Donor-supported. 100% 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 7
  • Transparency & Controls: 74
  • Accountability: 74
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.4%; rating input score 7
  • Program expense ratio: 9.5%; rating input score 9
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 1.31; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 76.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -26.5% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 22.3% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 7.4% of revenue deployed · 9.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $27K in reported program spending
  • Leadership: top reported pay $219K · 1 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 9/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.