Civic Intelligence

Yamhill County Historical Society

EIN 23-7090047 • 501(c)3 • Mcminnville, OR

Profile

Mission Statement: Yamhill County Historical Society (YCHS) is a not-for-profit educational and public service organization engaged to protect, preserve and share the history and heritage of Yamhill County, Oregon

11275 SW Durham LnMcminnville, OR 97128

www.yamhillcountyhistory.org

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

84th percentile

36%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

20th percentile

$85,342

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

52nd percentile

4.9%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

86%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,611,131

Up $546,511 (+4.9%) from 2023

Liabilities

Up

$800

Up $200 (+33%) from 2023

Net Assets

Up

$11,610,331

Up $546,311 (+4.9%) from 2023

Revenue

Up

$749,612

Up $345,699 (+86%) from 2023

Expenses

Up

$477,301

Up $89,826 (+23%) from 2023

Net Income

Up

$272,311

Up $255,873 (+1557%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $3,689,645Liabilities 2010: $102,131Net Assets 2010: $3,587,5142010Assets 2012: $3,594,167Liabilities 2012: $2,784Net Assets 2012: $3,591,3832012Assets 2013: $3,580,258Liabilities 2013: $2,196Net Assets 2013: $3,578,0622013Assets 2014: $3,681,239Liabilities 2014: $13,752Net Assets 2014: $3,667,4872014Assets 2015: $3,644,093Liabilities 2015: $6,277Net Assets 2015: $3,637,8162015Assets 2016: $3,603,627Liabilities 2016: $1,548Net Assets 2016: $3,602,0792016Assets 2017: $3,798,293Liabilities 2017: $598Net Assets 2017: $3,797,6952017Assets 2018: $3,817,655Liabilities 2018: $2,910Net Assets 2018: $3,814,7452018Assets 2019: $3,650,645Liabilities 2019: $1,025Net Assets 2019: $3,649,6202019Assets 2020: $3,574,910Liabilities 2020: $1,784Net Assets 2020: $3,573,1262020Assets 2021: $4,398,099Liabilities 2021: $1,600Net Assets 2021: $4,396,4992021Assets 2022: $10,731,078Liabilities 2022: $800Net Assets 2022: $10,730,2782022Assets 2023: $11,064,620Liabilities 2023: $600Net Assets 2023: $11,064,0202023Assets 2024: $11,611,131Liabilities 2024: $800Net Assets 2024: $11,610,3312024

Highlighted filing

2024

Assets$11,611,131
Liabilities$800
Net Assets$11,610,331

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $156,2272010Expenses 2012: $131,8052012Revenue 2013: $145,725Expenses 2013: $159,046Net Income 2013: -$13,3212013Revenue 2014: $264,081Expenses 2014: $177,310Net Income 2014: $86,7712014Revenue 2015: $143,321Expenses 2015: $172,992Net Income 2015: -$29,6712015Revenue 2016: $138,537Expenses 2016: $174,274Net Income 2016: -$35,7372016Revenue 2017: $439,030Expenses 2017: $243,414Net Income 2017: $195,6162017Revenue 2018: $290,981Expenses 2018: $273,931Net Income 2018: $17,0502018Revenue 2019: $172,831Expenses 2019: $337,956Net Income 2019: -$165,1252019Revenue 2020: $161,478Expenses 2020: $237,972Net Income 2020: -$76,4942020Revenue 2021: $1,052,527Expenses 2021: $229,154Net Income 2021: $823,3732021Revenue 2022: $6,640,370Expenses 2022: $334,548Net Income 2022: $6,305,8222022Revenue 2023: $403,913Expenses 2023: $387,475Net Income 2023: $16,4382023Revenue 2024: $749,612Expenses 2024: $477,301Net Income 2024: $272,3112024

Highlighted filing

2024

Revenue$749,612
Expenses$477,301
Net Income$272,311

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$0.00$11.6$0.75$0.48$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$0.00$11.1$0.40$0.39$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.00$10.7$6.64$0.33$6.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$0.00$4.40$1.05$0.23$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.00$3.57$0.16$0.24$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.65$0.00$3.65$0.17$0.34$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.00$3.81$0.29$0.27$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$0.00$3.80$0.44$0.24$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.00$3.60$0.14$0.17$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$0.01$3.64$0.14$0.17$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.68$0.01$3.67$0.26$0.18$0.09
2013Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$0.15$0.16$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.00$3.59$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.10$3.59$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.2
Gross Receipts
$753,877
Mission and Program Overview

Mission

Mission Statement: Yamhill County Historical Society (YCHS) is a not-for-profit educational and public service organization engaged to protect, preserve and share the history and heritage of Yamhill County, Oregon

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,343,170$5,604,512▲ $2,261,342
Savings and Temporary Cash Investments$4,446,353$2,820,151▼ $1,626,202
Land, Buildings, and Equipment, Net$2,662,307$2,556,509▼ $105,798
Other Notes and Loans Receivable, Net$316,642$311,510▼ $5,132
Cash and Non-Interest-Bearing Accounts$9,767$29,046▲ $19,279
Prepaid Expenses and Deferred Charges$1,381$4,403▲ $3,022
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$11,064,620$11,611,131▲ $546,511
Other Assets Total$285,000$285,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$600$800▲ $200
Total Liabilities$600$800▲ $200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,981,422$10,452,997▲ $471,575
Net Assets With Donor Restrictions$1,082,598$1,157,334▲ $74,736
Total Net Assets Fund Balance$11,064,020$11,610,331▲ $546,311
Total Liabilities and Net Assets / Fund Balance$11,064,620$11,611,131▲ $546,511

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,188,489$1,191,550$3,380,039
Land$213,528-$213,528
Leasehold Improvements$126,311$86,697$213,008
Equipment$21,146$159,806$180,952
Other Land Buildings$7,035$21,475$28,510
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather FarquharExec Director/CEOFT$85,342$85,342

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$379,319
Program Service Revenue
$50,861
Investment Income
$319,064
Other Revenue
$368
All Other Contributions
$361,472
Change in Net Assets
$272,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$280,664
Salaries, Compensation, and Employee Benefits$196,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,777$44,518-$111,295
Depreciation Depletion$108,613--$108,613
Current Officers, Directors, Trustees, and Key Employees$51,205$34,137-$85,342
Occupancy$66,770--$66,770
Fees for Services Accounting-$15,317-$15,317
Office Expenses$1,366$13,060-$14,426
Information Technology-$3,968-$3,968
Other Expenses$3,859$17,453-$3,859
Advertising-$2,444-$2,444
All Other Expenses-$2,009-$2,009
Total Functional Expenses$317,694$159,607$0$477,301
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,633
Fundraising Direct Expenses$4,265
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Part VI, Section A, Line 4

Copy of amended bylaws attached.

Form 990, Part VI, Section A, Line 6

Anyone who pays dues to join the organization is a member.

Form 990, Part VI, Section B, Line 11B

The Board Officers meet to review the 990 prior to its being filed.

Form 990, Part VI, Section B, Line 12C

The organization adopted a Conflict of Interest Policy during 2010. It addresses who must declare a conflict of interest, the nature of the conflict, how to recuse or remove themselves from the discussion and or meeting, and abstain from voting on the matter. Each board member will complete an annual survey declaring a conflict of interest which is retained by the organization.

Form 990, Part VI, Section C, Line 19

Anyone may request to see or have a copy of the organization's governing documents, conflict of interest policy, financial statements, and tax reporting documents.

Filing and Contact Details

Filer

Filer Name
Yamhill County Historical Society
EIN
23-7090047
Phone
5035508058
Address
11275 SW DURHAM LN, MCMINNVILLE, OR 97128

Signing Officer

Name
Pamela Sue Watts
Title
Treasurer
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Sue Watts
Formed
1971
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
15
Employees
4
Volunteers
200

Preparer

Firm
Bernards CPA
Address
441 NW Hill Road, McMinnville, OR 97128
Preparer
Kathleen L Bernards 2944
Phone
5034722179
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized Gain on Investments = $274000

Financial Statement Notes

Part III, Line 1A: If organization elected under SFAS 116 to not report are, historical treasures, O

On October 11, 2005, the Organization's Board of Directors adopted an official collections policy that was updated in 2015. This policy provides the framework for the Organization to make acquisitions and remove items from their collection. Further, the policy includes a code of ethics related to the management of the collections of artifacts, materials and documents in the control of the Organization.On November 10, 2008, the YCHS volunteers completed a detailed artifact inventory review and produced a Collections report which was delivered to the Organization's Board of Directors. This report indicated that it has approximately 20,000 artifacts. The Collections report lists significant collections of quilts, Native American artifacts, Yamhill pioneer artifacts, a historical library, historical photos, household, logging and a large collection of agricultural artifacts. Using this report, the Philadelphia Indemnity Insurance Company scheduled the artifacts at an insurance value of $250,000. Since there is no comprehensive valuation available for the Collections, they are shown in the statement of financial position at the insurance loss liability value plus an acquisition for $35,000 more in 2021.

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

The collections include antique farm equipment, blacksmith shop equipment, tools and accessories that were generally in use greater than 50 years ago. Much of this equipment is used in historic reenactments of farming and machining demonstrations. These demonstrations are public events held for school children and the general public. The collection of historic objects also includes artifacts, articles and family history. Maintaining the artifacts, farm equipment, tools and accessories is directly aligned with the organization's mission of protect, preserve and share the history and heritage of Yamhill County, Oregon.

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

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Current Year Facts and Circumstances: The Organization met the 33 1/3% public support test in years prior to 2021. In 2021 it received a large bequest from one donor and again in 2022 from his estate following his death. These single donations caused the public support percentage to dip below 33 1/3% despite the fact that the Organization continues to receive numerous donations from the general public. Prior Year Facts and Circumstances: The Organization met the 33 1/3% public support test in years prior to 2021. In 2021 it received a large bequest from one donor and again in 2022 from his estate following his death. These single donations caused the public support percentage to dip below 33 1/3% despite the fact that the Organization continues to receive numerous donations from the general public.
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