Civic Intelligence

Northern Indiana Historical Society

EIN 31-0906405 • 501(c)3 • South Bend, IN

Profile

To solicit, receive, invest, and hold endowment contributions and donations for northern indiana historical society, inc. And to make distributions to the society.

808 West Washington StreetSouth Bend, IN 46601

www.historymuseumsb.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

54th percentile

6.2%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

31st percentile

$80,777

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

64%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$8,322,916

Up $752,203 (+9.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$8,322,916

Up $752,203 (+9.9%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin54th percentile

Revenue

Up

$423,908

Up $165,778 (+64%) from 2023

Expenses

Up

$397,435

Up $80,552 (+25%) from 2023

Net Income

Up

$26,473

Up $85,226 (+145%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$10M$5.0M$0Assets 2010: $4,610,271Liabilities 2010: $0Net Assets 2010: $4,610,2712010Assets 2011: $4,385,889Liabilities 2011: $0Net Assets 2011: $4,385,8892011Assets 2012: $4,552,188Liabilities 2012: $0Net Assets 2012: $4,552,1882012Assets 2013: $5,110,045Liabilities 2013: $0Net Assets 2013: $5,110,0452013Assets 2014: $5,319,041Liabilities 2014: $0Net Assets 2014: $5,319,0412014Assets 2015: $5,124,284Liabilities 2015: $0Net Assets 2015: $5,124,2842015Assets 2016: $5,232,801Liabilities 2016: $0Net Assets 2016: $5,232,8012016Assets 2017: $5,842,623Liabilities 2017: $0Net Assets 2017: $5,842,6232017Assets 2018: $5,467,750Liabilities 2018: $0Net Assets 2018: $5,467,7502018Assets 2019: $6,451,758Liabilities 2019: $0Net Assets 2019: $6,451,7582019Assets 2020: $7,241,467Liabilities 2020: $0Net Assets 2020: $7,241,4672020Assets 2021: $8,187,878Liabilities 2021: $0Net Assets 2021: $8,187,8782021Assets 2022: $6,825,195Liabilities 2022: $0Net Assets 2022: $6,825,1952022Assets 2023: $7,570,713Liabilities 2023: $0Net Assets 2023: $7,570,7132023Assets 2024: $8,322,916Liabilities 2024: $0Net Assets 2024: $8,322,9162024

Highlighted filing

2024

Assets$8,322,916
Liabilities$0
Net Assets$8,322,916
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $195,5662010Expenses 2011: $213,7822011Expenses 2012: $189,5162012Revenue 2013: $190,109Expenses 2013: $233,975Net Income 2013: -$43,8662013Revenue 2014: $259,521Expenses 2014: $254,752Net Income 2014: $4,7692014Revenue 2015: $241,390Expenses 2015: $271,706Net Income 2015: -$30,3162015Revenue 2016: $278,132Expenses 2016: $232,673Net Income 2016: $45,4592016Revenue 2017: $379,009Expenses 2017: $289,417Net Income 2017: $89,5922017Revenue 2018: $283,258Expenses 2018: $293,570Net Income 2018: -$10,3122018Revenue 2019: $225,889Expenses 2019: $304,779Net Income 2019: -$78,8902019Revenue 2020: $331,905Expenses 2020: $262,258Net Income 2020: $69,6472020Revenue 2021: $692,842Expenses 2021: $337,564Net Income 2021: $355,2782021Revenue 2022: $278,390Expenses 2022: $364,473Net Income 2022: -$86,0832022Revenue 2023: $258,130Expenses 2023: $316,883Net Income 2023: -$58,7532023Revenue 2024: $423,908Expenses 2024: $397,435Net Income 2024: $26,4732024

Highlighted filing

2024

Revenue$423,908
Expenses$397,435
Net Income$26,473
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,322,916
Liabilities
$0
Net assets
$8,322,916
Revenue
$423,908
Expenses
$397,435
Net income
$26,473
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.32$0.00$8.32$0.42$0.40$0.03
2023Detailed filing. Detailed filing data is available for this year.$7.57$0.00$7.57$0.26$0.32$0.06
2022Detailed filing. Detailed filing data is available for this year.$6.83$0.00$6.83$0.28$0.36$0.09
2021Detailed filing. Detailed filing data is available for this year.$8.19$0.00$8.19$0.69$0.34$0.36
2020Detailed filing. Detailed filing data is available for this year.$7.24$0.00$7.24$0.33$0.26$0.07
2019Detailed filing. Detailed filing data is available for this year.$6.45$0.00$6.45$0.23$0.30$0.08
2018Detailed filing. Detailed filing data is available for this year.$5.47$0.00$5.47$0.28$0.29$0.01
2017Detailed filing. Detailed filing data is available for this year.$5.84$0.00$5.84$0.38$0.29$0.09
2016Detailed filing. Detailed filing data is available for this year.$5.23$0.00$5.23$0.28$0.23$0.05
2015Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$0.24$0.27$0.03
2014Detailed filing. Detailed filing data is available for this year.$5.32$0.00$5.32$0.26$0.25$0.00
2013Detailed filing. Detailed filing data is available for this year.$5.11$0.00$5.11$0.19$0.23$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$0.00$4.55$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.00$4.39$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$0.00$4.61$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 25, 2025
Return Version
2024v5.0
Gross Receipts
$792,166
Mission and Program Overview

Mission

Mission: To solicit, receive, invest, and hold endowment contributions and donations for Northern Indiana Historical Society, Inc. and to make distributions to the Society.

To solicit, receive, invest, and hold endowment contributions and donations for northern indiana historical society, inc. And to make distributions to the society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,120,736$7,941,960▲ $821,224
Savings and Temporary Cash Investments$338,686$265,908▼ $72,778
Total Assets$7,570,713$8,322,916▲ $752,203
Other Assets Total$111,291$115,048▲ $3,757
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,570,713$8,322,916▲ $752,203
Total Net Assets Fund Balance$7,570,713$8,322,916▲ $752,203
Total Liabilities and Net Assets / Fund Balance$7,570,713$8,322,916▲ $752,203

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$7,570,713$3,590▲ $1,146,048-$8,322,916
2023$6,825,195$22,710▲ $1,039,691-$7,570,713
2022$8,187,878-▼ $998,210-$6,825,195
2021$7,241,467$25,470▲ $1,258,505-$8,187,878
2020$6,451,758$250▲ $1,051,717-$7,241,467
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleOtherTotal
Brian D HardingExecutive Di$80,777$80,777
Marilyn JurgonskiDirector of$62,442$62,442
Judi MillerDirector of$7,788$7,788

Board Members and Trustees

NameTitle
James G HartChair
Linda DoshiVice Chair
Kerry StephensTrustee
Kevin C MurphyTrustee
Phillip AllenTrustee
Tom LiddellTrustee
Laura E RaySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,590
Program Service Revenue
$0
Investment Income
$420,318
Other Revenue
$0
All Other Contributions
$3,590
Change in Net Assets
$26,473

Audited Revenue Reconciliation

Revenue per Audited Statements
$390,179
Revenue Not Reported on Financial Statements
$33,729
Revenue Not Reported on Form 990
$725,730
Total Revenue per Audited Statements
$1,115,909
Total Revenue per Form 990
$423,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$363,706
Other Expenses$33,729
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$363,706--$363,706
Fees for Service Investment Mgmnt Fees-$33,729-$33,729
Total Functional Expenses$363,706$33,729$0$397,435

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$397,435
Expenses per Audited Statements$363,706
Total Expenses per Audited Statements$363,706
Expenses Not Reported on Financial Statements$33,729
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northern Indiana Historical SocietySouth Bend, IN501c3Further the Mission$363,706
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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, Page 6, Part VI, Line 11B

“The entire board was provided a copy of form 990 for review before the return was approved at the august 2025 board meeting and was signed by the treasurer.”

Form 990, Page 6, Part VI, Line 12C

“The organization's conflict of interest policy is monitored and enforced through annual distributions of the policy to each trustee, who must sign an acknowledgement and declare whether or not he or she has a conflict. If a conflict exists, the affected board member must not vote on the matter. In cases in which disclosure of the conflict or abstention is not adequate, the member must resign.”

Form 990, Page 6, Part VI, Line 15A

“Although the organization does not have any employees, its controlling entity, northern indiana historical society, inc., determines the compensation of its executive director through the society's independent executive committee based on performance review. That compensation was last determined in 2024 as part of the 2025 budget process.”

Form 990, Page 6, Part VI, Line 15B

“Compensation of other officers or key employees of northern indiana historical society, inc. Is determined in a similar manner to that used to determine the compensation of the executive director.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Northern Indiana Historical Society
EIN
31-0906405
Phone
5742359664
Address
808 WEST WASHINGTON STREET, SOUTH BEND, IN 46601

Signing Officer

Name
Brian D Harding
Title
Executive Director
Phone
5742359664
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian D Harding
Formed
1977
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Dwc Cpas LLC
Address
3454 DOUGLAS RD, SOUTH BEND, IN 46635
Preparer
Bradley J Fetherolf CPA
Phone
5742339366
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change in beneficial interest in assets 8,720”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Endowment funds earnings are used to distribute to northern indiana historical society, inc. To further the society's exempt purpose of promoting interest in the history of the region.”

Schedule D, Page 3, Part X

“We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Examples of tax positions include the tax-exempt status of the foundation and positions related to the potential sources of unrelated business taxable income. We have not identified any uncertain tax positions taken or expected to be taken in a tax return, and there are no unrecognized tax benefits recorded as liabilities in the accompanying financial statements. We classify interest and penalties, if any, associated with uncertain tax positions as a component of income tax expense. There was no accrued interest or any penalties related to unrecognized tax benefits at either december 31, 2024 or 2023, or any interest or penalties expense related to unrecognized tax benefits for the years then ended. We are no longer subject to examination by the internal revenue service or the state of indiana for years ended prior to december 31, 2021.”

Schedule D, Page 4, Part XI, Line 2D

“Change in value of beneficial interest in assets 8,720”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS EARNINGS ARE USED TO DISTRIBUTE TO NORTHERN INDIANA HISTORICAL SOCIETY, INC. TO FURTHER THE SOCIETY'S EXEMPT PURPOSE OF PROMOTING INTEREST IN THE HISTORY OF THE REGION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2024 OR 2023, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS ENDED PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS 8,720
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FURTHER THE MISSION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NORTHERN INDIANA HISTORICAL SOCIETY
IRS990ScheduleI/RecipientTable/RecipientEIN0351124156
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0808 W WASHINGTON ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SOUTH BEND
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE AUDITED FINANCIAL STATEMENTS OF NORTHERN INDIANA HISTORICAL SOCIETY, INC. ARE AVAILABLE FOR REVIEW BY THE FOUNDATION'S TRUSTEES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTIRE BOARD WAS PROVIDED A COPY OF FORM 990 FOR REVIEW BEFORE THE RETURN WAS APPROVED AT THE AUGUST 2025 BOARD MEETING AND WAS SIGNED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED THROUGH ANNUAL DISTRIBUTIONS OF THE POLICY TO EACH TRUSTEE, WHO MUST SIGN AN ACKNOWLEDGEMENT AND DECLARE WHETHER OR NOT HE OR SHE HAS A CONFLICT. IF A CONFLICT EXISTS, THE AFFECTED BOARD MEMBER MUST NOT VOTE ON THE MATTER. IN CASES IN WHICH DISCLOSURE OF THE CONFLICT OR ABSTENTION IS NOT ADEQUATE, THE MEMBER MUST RESIGN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALTHOUGH THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES, ITS CONTROLLING ENTITY, NORTHERN INDIANA HISTORICAL SOCIETY, INC., DETERMINES THE COMPENSATION OF ITS EXECUTIVE DIRECTOR THROUGH THE SOCIETY'S INDEPENDENT EXECUTIVE COMMITTEE BASED ON PERFORMANCE REVIEW. THAT COMPENSATION WAS LAST DETERMINED IN 2024 AS PART OF THE 2025 BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES OF NORTHERN INDIANA HISTORICAL SOCIETY, INC. IS DETERMINED IN A SIMILAR MANNER TO THAT USED TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN BENEFICIAL INTEREST IN ASSETS 8,720
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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