Civic Intelligence

Lewis County Historical Society

EIN 16-6098696 • 501(c)3 • Lowville, NY

Profile

To promote interest in local history

PO Box 446Lowville, NY 13367
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

62%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

53%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$1,463,051

Up $163,738 (+13%) from 2023

Liabilities

Up

$2,580

Up $1,838 (+248%) from 2023

Net Assets

Up

$1,460,471

Up $161,900 (+12%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin92nd percentile

Revenue

Up

$301,048

Up $104,095 (+53%) from 2023

Expenses

Down

$114,633

Down $9,763 (-7.8%) from 2023

Net Income

Up

$186,415

Up $113,858 (+157%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $882,682Liabilities 2010: $0Net Assets 2010: $882,6822010Assets 2011: $1,005,088Liabilities 2011: $0Net Assets 2011: $1,005,0882011Assets 2012: $1,014,782Liabilities 2012: $0Net Assets 2012: $1,014,7822012Assets 2013: $1,015,733Liabilities 2013: $1,368Net Assets 2013: $1,014,3652013Assets 2014: $1,006,161Liabilities 2014: $1,429Net Assets 2014: $1,004,7322014Assets 2015: $1,067,529Liabilities 2015: $1,961Net Assets 2015: $1,065,5682015Assets 2016: $998,521Liabilities 2016: $1,961Net Assets 2016: $996,5602016Assets 2017: $1,169,251Liabilities 2017: $2,751Net Assets 2017: $1,166,5002017Assets 2018: $1,078,249Liabilities 2018: $3,191Net Assets 2018: $1,075,0582018Assets 2019: $1,082,658Liabilities 2019: $4,578Net Assets 2019: $1,078,0802019Assets 2020: $1,102,254Liabilities 2020: $4,578Net Assets 2020: $1,097,6762020Assets 2021: $1,137,070Liabilities 2021: $3,559Net Assets 2021: $1,133,5112021Assets 2022: $1,234,479Liabilities 2022: $742Net Assets 2022: $1,233,7372022Assets 2023: $1,299,313Liabilities 2023: $742Net Assets 2023: $1,298,5712023Assets 2024: $1,463,051Liabilities 2024: $2,580Net Assets 2024: $1,460,4712024

Highlighted filing

2024

Assets$1,463,051
Liabilities$2,580
Net Assets$1,460,471
Open 2024 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $79,0732010Expenses 2011: $81,7982011Revenue 2012: $86,616Expenses 2012: $53,691Net Income 2012: $32,9252012Revenue 2013: $77,104Expenses 2013: $93,734Net Income 2013: -$16,6302013Revenue 2014: $111,408Expenses 2014: $107,373Net Income 2014: $4,0352014Revenue 2015: $99,627Expenses 2015: $83,367Net Income 2015: $16,2602015Revenue 2016: $97,773Expenses 2016: $88,989Net Income 2016: $8,7842016Revenue 2017: $130,295Expenses 2017: $100,958Net Income 2017: $29,3372017Revenue 2018: $84,248Expenses 2018: $101,349Net Income 2018: -$17,1012018Revenue 2019: $133,177Expenses 2019: $86,263Net Income 2019: $46,9142019Revenue 2020: $110,989Expenses 2020: $97,868Net Income 2020: $13,1212020Revenue 2021: $116,867Expenses 2021: $102,695Net Income 2021: $14,1722021Revenue 2022: $220,262Expenses 2022: $99,476Net Income 2022: $120,7862022Revenue 2023: $196,953Expenses 2023: $124,396Net Income 2023: $72,5572023Revenue 2024: $301,048Expenses 2024: $114,633Net Income 2024: $186,4152024

Highlighted filing

2024

Revenue$301,048
Expenses$114,633
Net Income$186,415
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,463,051
Liabilities
$2,580
Net assets
$1,460,471
Revenue
$301,048
Expenses
$114,633
Net income
$186,415
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.00$1.46$0.30$0.11$0.19
2023Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.20$0.12$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.00$1.23$0.22$0.10$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.13$0.12$0.10$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.00$1.10$0.11$0.10$0.01
2019Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$0.13$0.09$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$0.08$0.10$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.00$1.17$0.13$0.10$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$0.10$0.09$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.10$0.08$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.00$0.11$0.11$0.00
2013Summary only. Only limited summary data is available for this year.$1.02$0.00$1.01$0.08$0.09$0.02
2012Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$0.09$0.05$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.88$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$365,718
Mission and Program Overview

Mission

To promote interest in local history

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,298,571$1,460,471▲ $161,900
Savings and Temporary Cash Investments$383,153$585,933▲ $202,780
Investments Other Securities$500,705$469,199▼ $31,506
Land, Buildings, and Equipment, Net$415,397$397,075▼ $18,322
Cash and Non-Interest-Bearing Accounts$58$10,844▲ $10,786
Total Assets$1,299,313$1,463,051▲ $163,738
Liabilities
Other Liabilities$742$2,580▲ $1,838
Total Liabilities$742$2,580▲ $1,838
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,298,571$1,460,471▲ $161,900
Total Liabilities and Net Assets / Fund Balance$1,299,313$1,463,051▲ $163,738

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$380,789$209,966$590,755
Equipment$16,286$23,748$40,034
Other Securities$11,576--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Jonathan MillerPresident
Marian OpelaVice President
Arlene HallBoard Member
Catherine Nells GunnBoard Member
Daniel Root MdBoard Member
Debra BarnardBoard Member
Hamish DaveyBoard Member
Jeanne MclaughlinBoard Member
Linda HornigBoard Member
Lori AtkinsonBoard Member
Lydia MillerBoard Member
Mary KelleyBoard Member
Robert MeekinsBoard Member
Sandy RobertsBoard Member
Susan MerrellSecretary
Linda DeningTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$267,149
Program Service Revenue
$0
Investment Income
$31,330
Other Revenue
$2,569
All Other Contributions
$213,855
Change in Net Assets
$186,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,106
Salaries, Compensation, and Employee Benefits$39,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$36,278--$36,278
Depreciation Depletion$18,322--$18,322
Insurance$16,280--$16,280
Occupancy$12,396--$12,396
Office Expenses$7,415--$7,415
Payroll Taxes$3,249--$3,249
Information Technology$1,665--$1,665
Other Expenses$1,243--$1,243
Fees for Services Accounting$400--$400
All Other Expenses$107--$107
Total Functional Expenses$114,633$0$0$114,633
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,740
Credit Card Payable$820
Sales Tax Payable$20
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Form 990 is made available to all members for review”

Governing documents etc available to public Part VI line 19

“Documents are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Lewis County Historical Society
EIN
16-6098696
In Care Of
% LINDA DENING
Phone
3153768957
Address
PO BOX 446, LOWVILLE, NY 13367

Signing Officer

Name
Linda Dening
Title
Treasurer
Phone
3153768957
Signed
2025-10-28
Discuss with paid preparer
No

Organization Details

Principal Officer
Jonathan Miller
Formed
1966
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
4

Preparer

Firm
Total Return Inc
Address
PO Box 38, Glenfield, NY 13343
Preparer
Wendy Hoskins
Phone
3153764424
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“CHANGES IN INVESTMENTS”

Raw XML AppendixShowing 400 of 559 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum03153768957
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 446
IRS990/BooksInCareOfDetail/USAddress/CityNm0Lowville
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd013367
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IRS990/CashNonInterestBearingGrp/EOYAmt010844
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IRS990/CollectionsOfArtInd0true
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt09524
IRS990/CostOfGoodsSoldAmt0385
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0267149
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt031330
IRS990/CYOtherExpensesAmt075106
IRS990/CYOtherRevenueAmt02569
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0186415
IRS990/CYSalariesCompEmpBnftPaidAmt039527
IRS990/CYTotalExpensesAmt0114633
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0301048
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IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt018322
IRS990/DepreciationDepletionGrp/TotalAmt018322
IRS990/Desc0OPERATION OF LEWIS COUNTY HISTORIANS OFFICE. PUBLIC AVAILABILITY OF EXTENSIVE GENEALOGICAL RECORDS AND OTHER RECORDS RELATED TO LOCAL HISTORY.
IRS990/DescribedInSection501c3Ind0true
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IRS990/EmployeeCnt04
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/InformationTechnologyGrp/ProgramServicesAmt01665
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IRS990/LandBldgEquipCostOrOtherBssAmt0630789
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE INTEREST IN LOCAL HISTORY
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OccupancyGrp/ProgramServicesAmt012396
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IRS990/OfficeExpensesGrp/ProgramServicesAmt07415
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IRS990/PrincipalOfficerNm0JONATHAN MILLER
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2514333
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2615081
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2714850
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt285855
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2912606
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3028997
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt319552
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3310163
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3612437
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3711576
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ENTERPRISE PRODUCTS PARTNERS LP
IRS990ScheduleD/OtherSecuritiesGrp/Desc1AT&T INC
IRS990ScheduleD/OtherSecuritiesGrp/Desc2COMCAST
IRS990ScheduleD/OtherSecuritiesGrp/Desc3NEW YORK TIMES
IRS990ScheduleD/OtherSecuritiesGrp/Desc4ALPS ETF TRUST
IRS990ScheduleD/OtherSecuritiesGrp/Desc5JP MORGAN EXCH HP MORG NASDAQ EQ
IRS990ScheduleD/OtherSecuritiesGrp/Desc6GROWTH FD AMER INC
IRS990ScheduleD/OtherSecuritiesGrp/Desc7INVESCO EXCHANGE-TRADED S&P 500
IRS990ScheduleD/OtherSecuritiesGrp/Desc8ISHARES TR

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