Civic Intelligence

Linn County Historical Society

EIN 23-7311415 • 501(c)3 • Cedar Rapids, IA

Profile

To provide a unique community resource that preserves and shares the stories of our past, and connects people of all ages to the present and future of linn county

800 2nd Avenue SECedar Rapids, IA 52403

www.historycenter.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.38x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

7th percentile

-40%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

41st percentile

$108,830

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

46th percentile

3.0%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

7th percentile

-41%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$5,817,328

Up $167,393 (+3.0%) from 2024

Liabilities

Up

$190,490

Up $132,948 (+231%) from 2024

Net Assets

Up

$5,626,838

Up $34,445 (+0.6%) from 2024

Operations
Liabilities / Revenue70th percentileNet Margin7th percentile

Revenue

Down

$505,962

Down $357,696 (-41%) from 2024

Expenses

Up

$706,588

Up $80,684 (+13%) from 2024

Net Income

Down

-$200,626

Down $438,380 (-184%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,724,999Liabilities 2010: $13,987Net Assets 2010: $3,711,0122010Assets 2011: $3,558,450Liabilities 2011: $7,158Net Assets 2011: $3,551,2922011Assets 2012: $3,508,969Liabilities 2012: $22,678Net Assets 2012: $3,486,2912012Assets 2013: $3,445,854Liabilities 2013: $13,338Net Assets 2013: $3,432,5162013Assets 2014: $3,729,009Liabilities 2014: $410,419Net Assets 2014: $3,318,5902014Assets 2015: $2,309,617Liabilities 2015: $74,040Net Assets 2015: $2,235,5772015Assets 2016: $2,803,741Liabilities 2016: $56,890Net Assets 2016: $2,746,8512016Assets 2017: $4,768,683Liabilities 2017: $57,283Net Assets 2017: $4,711,4002017Assets 2018: $4,622,500Liabilities 2018: $104,713Net Assets 2018: $4,517,7872018Assets 2019: $5,007,322Liabilities 2019: $59,031Net Assets 2019: $4,948,2912019Assets 2020: $4,923,235Liabilities 2020: $140,491Net Assets 2020: $4,782,7442020Assets 2021: $5,361,113Liabilities 2021: $141,283Net Assets 2021: $5,219,8302021Assets 2022: $5,043,817Liabilities 2022: $101,220Net Assets 2022: $4,942,5972022Assets 2023: $5,163,494Liabilities 2023: $171,928Net Assets 2023: $4,991,5662023Assets 2024: $5,649,935Liabilities 2024: $57,542Net Assets 2024: $5,592,3932024Assets 2025: $5,817,328Liabilities 2025: $190,490Net Assets 2025: $5,626,8382025

Highlighted filing

2025

Assets$5,817,328
Liabilities$190,490
Net Assets$5,626,838
Open 2025 Filing

Operations Trend

Revenue Growth7th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $409,2172010Expenses 2011: $418,4732011Expenses 2012: $447,0062012Revenue 2013: $318,901Expenses 2013: $450,253Net Income 2013: -$131,3522013Revenue 2014: $359,031Expenses 2014: $477,323Net Income 2014: -$118,2922014Revenue 2015: -$552,464Expenses 2015: $439,969Net Income 2015: -$992,4332015Revenue 2016: $815,536Expenses 2016: $389,920Net Income 2016: $425,6162016Revenue 2017: $2,197,837Expenses 2017: $393,046Net Income 2017: $1,804,7912017Revenue 2018: $369,910Expenses 2018: $512,456Net Income 2018: -$142,5462018Revenue 2019: $826,141Expenses 2019: $588,187Net Income 2019: $237,9542019Revenue 2020: $182,433Expenses 2020: $387,548Net Income 2020: -$205,1152020Revenue 2021: $620,662Expenses 2021: $568,185Net Income 2021: $52,4772021Revenue 2022: $526,797Expenses 2022: $630,290Net Income 2022: -$103,4932022Revenue 2023: $552,882Expenses 2023: $627,931Net Income 2023: -$75,0492023Revenue 2024: $863,658Expenses 2024: $625,904Net Income 2024: $237,7542024Revenue 2025: $505,962Expenses 2025: $706,588Net Income 2025: -$200,6262025

Highlighted filing

2025

Revenue$505,962
Expenses$706,588
Net Income-$200,626
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,817,328
Liabilities
$190,490
Net assets
$5,626,838
Revenue
$505,962
Expenses
$706,588
Net income
-$200,626
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.82$0.19$5.63$0.51$0.71$0.20
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.65$0.06$5.59$0.86$0.63$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$0.17$4.99$0.55$0.63$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$0.10$4.94$0.53$0.63$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.14$5.22$0.62$0.57$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.92$0.14$4.78$0.18$0.39$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.01$0.06$4.95$0.83$0.59$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.10$4.52$0.37$0.51$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$0.06$4.71$2.20$0.39$1.80
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.06$2.75$0.82$0.39$0.43
2015Detailed filing. Detailed filing data is available for this year.$2.31$0.07$2.24$0.55$0.44$0.99
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.41$3.32$0.36$0.48$0.12
2013Detailed filing. Detailed filing data is available for this year.$3.45$0.01$3.43$0.32$0.45$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.02$3.49$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$0.01$3.55$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.01$3.71$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 14, 2026
Return Version
2024v5.5
Gross Receipts
$530,779
Mission and Program Overview

Mission

The history center engages people of all ages and backgrounds by preserving and telling stories of linn county's past and connecting the past to the present and future of linn county

The history center preserves and tells the story of linn county, iowa

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,531,426$2,430,838▼ $100,588
Savings and Temporary Cash Investments$192,531$156,873▼ $35,658
Pledges and Grants Receivable$85,111$91,736▲ $6,625
Accounts Receivable$15,723$22,820▲ $7,097
Prepaid Expenses and Deferred Charges$3,356$7,539▲ $4,183
Inventories for Sale or Use$8,277$6,313▼ $1,964
Cash and Non-Interest-Bearing Accounts$401$4,977▲ $4,576
Total Assets$5,649,935$5,817,328▲ $167,393
Other Assets Total$2,813,110$3,096,232▲ $283,122
Liabilities
Other Liabilities$27,782$148,166▲ $120,384
Accounts Payable and Accrued Expenses$22,586$26,253▲ $3,667
Deferred Revenue$7,174$16,071▲ $8,897
Total Liabilities$57,542$190,490▲ $132,948
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,994,589$3,957,262▼ $37,327
Net Assets With Donor Restrictions$1,597,804$1,669,576▲ $71,772
Total Net Assets Fund Balance$5,592,393$5,626,838▲ $34,445
Total Liabilities and Net Assets / Fund Balance$5,649,935$5,817,328▲ $167,393

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,147,276$459,907$2,607,183
Other Land Buildings$180,550$170,453$351,003
Equipment$26,212$103,058$129,270
Land$76,800-$76,800
Other Assets Org$8,816--
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wright JasonExecutive DirectorFT$97,331$11,499$108,830

Board Members and Trustees

NameTitle
Wand ChrisPast President
Buresh WendyPresident
Albert KelliDirector
Blong TheresaDirector
Cook RobertDirector
Donahue MollyDirector
Gonder JackDirector
Koppenhaver AnnDirector
Kucharski ZackDirector
Mathis LizDirector
Payvandi CathieDirector
Peters Mary AnnDirector
Peterson JedDirector
Ramlo LisaDirector
Swanson JohnDirector
Vargason AdamDirector
Welch PeterDirector
Altofer JanSecretary
Gulick KrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$433,624
Program Service Revenue
$46,733
Investment Income
$516
Other Revenue
$25,089
All Other Contributions
$337,784
Change in Net Assets
$-200,626

Audited Revenue Reconciliation

Revenue per Audited Statements
$507,420
Revenue Not Reported on Financial Statements
$-1,458
Revenue Not Reported on Form 990
$29,850
Other Revenue Adjustments
$-1,458
Total Revenue per Audited Statements
$537,270
Total Revenue per Form 990
$505,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$355,163
Other Expenses$351,425
Total Fundraising Expense$112,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,959$35,526$55,846$204,331
Current Officers, Directors, Trustees, and Key Employees$61,389$18,975$31,254$111,618
Depreciation Depletion$98,301$5,480-$103,781
Occupancy$67,034$5,103-$72,137
Office Expenses$55,663$4,595$279$60,537
Fees for Services Accounting$5,849$37,970$5,516$49,335
Payroll Taxes$12,239$3,828$6,110$22,177
Insurance$20,068$619-$20,687
Other Employee Benefits$9,427$2,972$4,638$17,037
Advertising$12,737--$12,737
All Other Expenses$6,419$3,969$813$11,201
Fees for Services Other$5,187$263$1,753$7,203
Conferences and Meetings$1,656$5,071-$6,727
Other Expenses--$4,902$4,902
Travel--$1,021$1,021
Interest$755$189-$944
Fees for Services Legal-$213-$213
Total Functional Expenses$469,683$124,773$112,132$706,588

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$737,896
Expenses per Audited Statements$706,588
Total Expenses per Form 990$706,588
Expenses Not Reported on Form 990$31,308
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,299
Fundraising Gross Income$11,790
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Famous Last Words$22,760$10,670$2,334$8,336
SULLIVAN'S SOIREE$1,920$1,120$18$1,102
Total Events$24,680$11,790$22,300$-10,510
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liability$136,387
Lease Liability$11,779
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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 6

“The organization has members. Any individual or household who pays the current year dues may become a member.”

Form 990, Part VI, Section A, Line 7A

“The bylaws allow for members to vote on new board members at the annual meeting.”

Form 990, Part VI, Section A, Line 8B

“The governing body did not delegate authority to act on its behalf to an executive or similar committee.”

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

“The form 990 is prepared by an independent accounting firm. It will be reviewed and approved by the finance committee and made available to the full board of directors before it is filed with the internal revenue service.”

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

“Board members sign a conflict of interest form annually to indicate understanding and compliance with the conflict of interest policy. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon by the remaining board or committee members.”

Form 990, Part VI, Section B, Line 15A

“The board of directors reviews compensation analysis provided by the american alliance of museums (aam) and the american association for state and local history (aaslh). The board also reviews compensation statistics for other non-profit organizations in the region. Using these measurements, a compensation package appropriate to attract the most qualified and capable executive director is calibrated. The minutes are used to contemporaneously document the deliberation and final decision related to executive director compensation. This was last completed in august 2025.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Linn County Historical Society
EIN
23-7311415
Phone
3193621501
Address
800 2ND AVENUE SE, CEDAR RAPIDS, IA 52403
Doing Business As
The History Center

Signing Officer

Name
Jason Wright
Title
Executive Director
Phone
3193621501
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Wright
Formed
1969
Legal Domicile
Ia
Voting Board Members
19
Independent Board Members
19
Employees
11
Volunteers
44

Preparer

Firm
Cliftonlarsonallen Llp
Address
600 3RD AVENUE SE SUITE 300, CEDAR RAPIDS, IA 52401
Preparer
David Little
Phone
3193632697
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in beneficial interest in assets held by community foundation 235,071.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from prior year.”

Financial Statement Notes

PART III, LINE 1A:

“The organization's collections are made up of over 73,000 artifacts of historical significance dealing with the history of linn county, including letters, diaries, and photographs. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. The collections are subject to a policy that requires proceeds from their sales to be used for acquisition, conservation, or preservation of the collections.”

PART III, LINE 4:

“Nowhere else on earth is there a more complete collection of linn county (iowa) historical treasures. One of the primary purposes of this institution is to preserve these precious artifacts for generations to come. These artifacts punctuate the stories that are told related to all facets of linn county. The archives document the stories and debunk some of the urban legends. The nonprofit exempt status is critical to maintaining these collections. The community supports this endeavor through gifts and donations.”

PART X, LINE 2:

“The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar section of the iowa income tax law, which provides an income tax exemption for corporations organized and operated exclusively for religious, charitable, or educational purposes. The internal revenue service has not determined that the organization is a private foundation. The organization files information returns in the u.s. Federal jurisdiction. The organization follows the accounting standards to evaluate uncertain tax positions and has determined that it was not required to record a liability related to uncertain tax positions at year-end.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“To reclass rental expenses to directly offset revenue -1,458.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“To reclass rental expenses to directly offset revenue 1,458.”

Raw XML AppendixShowing 400 of 658 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/ActivityOrMissionDesc0THE HISTORY CENTER PRESERVES AND TELLS THE STORY OF LINN COUNTY, IOWA
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IRS990/Desc0THE HISTORY CENTER (THC) IS DEDICATED TO CONNECTING THE PAST TO THE PRESENT AND FUTURE OF LINN COUNTY. IT SERVES AS A UNIQUE COMMUNITY RESOURCE, MAKING THE HISTORY OF LINN COUNTY BOTH ACCESSIBLE AND ENJOYABLE FOR EVERYONE. IN FY2025, THC HOSTED SEVERAL ENGAGING EVENTS AND PROGRAMS:TEMPORARY EXHIBITS AT THC ROTATE EVERY SIX TO NINE MONTHS, WITH TWO GALLERIES TELLING COMPELLING STORIES OF LINN COUNTY'S HISTORY. TOPICS ARE DIVERSE AND RANGE FROM THE COMMUNAL IMPACT OF QUILTING TO IOWA'S STRUGGLES WITH CIVIL RIGHTS. THE SMITH GALLERY FOCUSES ON LINN COUNTY'S HISTORY, ORGANIZED BY AREAS OF INTEREST, WHILE THE WEST GALLERY HIGHLIGHTS ENTREPRENEURIAL STORIES AND EMPHASIZES LINN COUNTY'S ROLE AS IOWA'S SECOND-LARGEST ECONOMIC ENGINE. THE WILSON GALLERY FEATURES A VARIETY OF THEMES AND EXHIBITS. THESE GALLERIES ATTRACT OVER 5,000 VISITORS ANNUALLY FROM ACROSS THE COUNTRY.WALKING TOURS COVER DOWNTOWN CEDAR RAPIDS, VARIOUS NEIGHBORHOODS, AND OTHER LINN COUNTY DOWNTOWNS, SHOWCASING OVER 16 DIFFERENT ROUTES. PARTICIPANTS GAIN INSIGHTS INTO THE EVOLUTION OF THESE SPACES, WITH OVER 250 PEOPLE JOINING ANNUALLY.BITE OF HISTORY IS A POPULAR PROGRAM HELD AT DIFFERENT LINN COUNTY RESTAURANTS, COMBINING HISTORY WITH CULINARY EXPERIENCES. HISTORIANS SHARE STORIES ABOUT THE BUILDINGS, NEIGHBORHOODS, AND OTHER UNIQUE DETAILS. SERVING APPROXIMATELY 100 ATTENDEES ANNUALLY, MOST OF THESE SEVEN EVENTS SELL OUT.ORAL HISTORIES LIVE! FEATURES REMARKABLE LIFE STORIES SHARED BY INDIVIDUALS WITH SIGNIFICANT LINN COUNTY CONNECTIONS. EVENTS ARE RECORDED AND TRANSCRIBED, CREATING PRIMARY SOURCE MATERIAL FOR RESEARCHERS. WITH FIVE ANNUAL PROGRAMS, OVER 250 PEOPLE ATTEND IN PERSON, AND TENS OF THOUSANDS VIEW ONLINE. IN 2023, IT RECEIVED THE AMERICAN ASSOCIATION OF STATE & LOCAL HISTORY'S GOLD MEDAL FOR PROGRAMMING.LINN COUNTY UNBURIED INTRODUCES PARTICIPANTS TO DIFFERENT LINN COUNTY CEMETERIES AND HIGHLIGHTS THE LEGACIES OF NOTABLE INDIVIDUALS. IT ATTRACTS 120 PARTICIPANTS ANNUALLY ACROSS FIVE PROGRAMS.SPOOKY LINN COUNTY SHARES AUTHENTIC LINN COUNTY GHOST STORIES AROUND A CAMPFIRE DURING A SINGLE AUTUMN NIGHT. THIS ENTERTAINING EVENT, ON AVERAGE, INTRODUCES OVER 200 ATTENDEES TO THC'S MISSION.RUDOLPH'S RETURN FEATURES A RECREATED HOLIDAY DISPLAY FROM CEDAR RAPIDS' ARMSTRONG DEPARTMENT STORE WITH ORIGINAL ANIMATRONIC ELVES. THE EVENT INCLUDES LIVE HOLIDAY MUSIC, CRAFTS, HORSE-DRAWN CARRIAGE RIDES, AND SANTA VISITS, DRAWING OVER 150 PEOPLE ANNUALLY.CHEW ON THIS INVITES PARTICIPANTS TO BRING THEIR LUNCHES TO THE HISTORY CENTER, WHERE DESSERT AND DRINKS ARE PROVIDED. PRESENTATIONS INCLUDE AUTHOR TALKS, VIRTUAL TOURS, AND LECTURES ON DIVERSE TOPICS. THIS PROGRAM DRAWS 200 ATTENDEES EACH YEAR.AUTHOR TALKS BRING LINN COUNTY AUTHORS OR THOSE WRITING ABOUT THE COUNTY TO PROVIDE LIVELY PRESENTATIONS. OVER 100 PEOPLE ATTEND THESE PROGRAMS ANNUALLY.EDUCATION PROGRAMMING (FIELD TRIPS) IS DESIGNED FOR PRE-K THROUGH FOURTH-GRADE STUDENTS, ENGAGING OVER 1,100 CHILDREN ANNUALLY. ABOUT 70% OF PARTICIPANTS ATTEND FIELD TRIPS TO THE HISTORY CENTER, WHILE THE REST EXPERIENCE THE PROGRAMS IN THEIR SCHOOLS, ADDRESSING TRANSPORTATION BARRIERS.THE RESEARCH LIBRARY SERVES OVER 2,600 RESEARCHERS ANNUALLY. THE LIBRARY'S ROBUST ARCHIVE CONTAINS UNIQUE MATERIALS UNAVAILABLE ELSEWHERE, SUPPORTING DIVERSE RESEARCH NEEDS.THROUGH THESE PROGRAMS, THE HISTORY CENTER CONTINUES TO PRESERVE AND CELEBRATE LINN COUNTY'S RICH HISTORY WHILE FOSTERING COMMUNITY ENGAGEMENT AND EDUCATION.
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