Civic Intelligence

Bartholomew County Historical Society Inc

990 • Fiscal year 2017 • EIN 35-6054308

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 02, 2017

524 Third StreetColumbus, IN 47201

(812) 372-3541

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.18x

Higher debt load relative to assets than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

2.14x

Higher debt load relative to revenue than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

30th percentile

-3.7%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

38th percentile

$17,525

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

35th percentile

-0.8%

Faster asset growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-53%

Faster revenue growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,931,171

Down $16,343 (-0.8%) from 2016

Net Assets

Down

$1,574,344

Down $6,112 (-0.4%) from 2016

Liabilities

Down

$356,827

Down $10,231 (-2.8%) from 2016

Revenue

Down

$166,452

Down $187,201 (-53%) from 2016

Expenses

Down

$172,564

Down $70,264 (-29%) from 2016

Net Income

Down

-$6,112

Down $116,937 (-106%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,706,427Liabilities 2011: $3,631Net Assets 2011: $1,702,7962011Assets 2013: $1,583,908Liabilities 2013: $0Net Assets 2013: $1,583,9082013Assets 2014: $1,442,689Liabilities 2014: $0Net Assets 2014: $1,442,6892014Assets 2015: $1,851,458Liabilities 2015: $381,827Net Assets 2015: $1,469,6312015Assets 2016: $1,947,514Liabilities 2016: $367,058Net Assets 2016: $1,580,4562016Assets 2017: $1,931,171Liabilities 2017: $356,827Net Assets 2017: $1,574,3442017Assets 2019: $1,737,952Liabilities 2019: $0Net Assets 2019: $1,737,9522019Assets 2020: $1,850,554Liabilities 2020: $0Net Assets 2020: $1,850,5542020Assets 2021: $2,139,306Liabilities 2021: $0Net Assets 2021: $2,139,3062021Assets 2022: $2,178,412Liabilities 2022: $1,245Net Assets 2022: $2,177,1672022Assets 2023: $2,269,097Liabilities 2023: $4,804Net Assets 2023: $2,264,2932023Assets 2024: $2,419,877Liabilities 2024: $5,085Net Assets 2024: $2,414,7922024

Highlighted filing

2017

Assets$1,931,171
Liabilities$356,827
Net Assets$1,574,344

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $197,6102011Expenses 2013: $268,2952013Revenue 2014: $266,174Expenses 2014: $410,584Net Income 2014: -$144,4102014Revenue 2015: $393,680Expenses 2015: $366,722Net Income 2015: $26,9582015Revenue 2016: $353,653Expenses 2016: $242,828Net Income 2016: $110,8252016Revenue 2017: $166,452Expenses 2017: $172,564Net Income 2017: -$6,1122017Revenue 2019: $255,100Expenses 2019: $301,382Net Income 2019: -$46,2822019Revenue 2020: $334,630Expenses 2020: $222,028Net Income 2020: $112,6022020Revenue 2021: $545,131Expenses 2021: $304,852Net Income 2021: $240,2792021Revenue 2022: $345,345Expenses 2022: $300,849Net Income 2022: $44,4962022Revenue 2023: $384,810Expenses 2023: $325,084Net Income 2023: $59,7262023Revenue 2024: $422,075Expenses 2024: $308,998Net Income 2024: $113,0772024

Highlighted filing

2017

Revenue$166,452
Expenses$172,564
Net Income-$6,112
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 2, 2017
Return Version
2016v3.0
Gross Receipts
$266,552
Mission and Program Overview

Mission

To collect and preserve bartholomew county artifacts, photographs, and documents

To collect and preserve bartholomew county artifacts, photographs, and documents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,739,906$1,699,893▼ $40,013
Savings and Temporary Cash Investments$64,929$46,893▼ $18,036
Cash and Non-Interest-Bearing Accounts$370$369▼ $1
Total Assets$1,947,514$1,931,171▼ $16,343
Other Assets Total$142,309$184,016▲ $41,707
Liabilities
Mortgage Notes Payable Secured by Investment Property$367,025$356,806▼ $10,219
Accounts Payable and Accrued Expenses$33$21▼ $12
Total Liabilities$367,058$356,827▼ $10,231
Net Assets / Fund Balance
Unrestricted Net Assets$1,580,456$1,574,344▼ $6,112
Total Net Assets Fund Balance$1,580,456$1,574,344▼ $6,112
Total Liabilities and Net Assets / Fund Balance$1,947,514$1,931,171▼ $16,343

Asset Categories

AssetBook ValueDepreciationBasis
Land$820,141-$820,141
Buildings$445,249$81,902$527,151
Leasehold Improvements$87,110$250,670$337,780
Other Land Buildings$286,889-$286,889
Equipment$60,504$37,170$97,674
Other Assets Org$133,590--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas BroseyExecutive DirectorPT$17,525$17,525

Board Members and Trustees

NameTitle
Jason HattonPresident
Al DegnerDirector
Ann CoridenDirector
Bob SmithermanDirector
Chuck BakerDirector
Kristin MunnDirector
Linda GlickDirector
Mark KevittDirector
Vera BrownDirector
Polly VerbanicSecretary
Maureen WeikertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$182,055
Program Service Revenue
$1,268
Investment Income
$177
Other Revenue
$-17,048
All Other Contributions
$170,684
Change in Net Assets
$-6,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,921
Salaries, Compensation, and Employee Benefits$69,643
Total Fundraising Expense$37,392
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$23,249$11,625$11,624$46,498
Occupancy$21,348$10,675$10,674$42,697
Depreciation Depletion$9,820$4,910$4,910$19,640
Insurance$18,467--$18,467
Current Officers, Directors, Trustees, and Key Employees$8,762$4,382$4,381$17,525
Fees for Services Accounting$3,601$1,800$1,800$7,201
Office Expenses$3,184$1,592$1,592$6,368
Payroll Taxes$2,236$1,118$1,117$4,471
Other Employee Benefits$575$287$287$1,149
Other Expenses$402$201$201$804
Travel$398$199$199$796
All Other Expenses$525$67$67$659
Advertising$308--$308
Total Functional Expenses$97,776$37,396$37,392$172,564
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,996
Fundraising Direct Expenses$0
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
Backup withholding compliance
Yes
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 B, line 11B

The form 990 is provided to the governing body and public upon request.

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

Board members are asked annually to review the conflict of interest policy. As conflicts arise during the course of normal business throughout the year, board members with conflicts are asked to step out of the meeting for the discussion and vote, if applicable.

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

The compensation of the executive director and all staff are reviewed and approved by the board of directors.

Form 990, Part VI, Section C, line 19

Documents are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Bartholomew County Historical
EIN
35-6054308
Phone
8123723541
Address
524 Third Street, Columbus, IN 47201

Signing Officer

Name
Maureen Weikert
Title
Treasurer
Phone
8123723541
Signed
2017-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maureen Weikert
Formed
1921
Legal Domicile
In
Voting Board Members
12
Independent Board Members
11
Employees
3
Volunteers
11

Preparer

Firm
Blue & Co LLC
Address
627 Washington Street, Columbus, IN 47201
Preparer
Sara Jacobi CPA
Phone
8126692800
Supplemental Narrative

Additional Explanations

Part XII, Line 1

In general, the cash method of accounting is used.

Financial Statement Notes

Part III, Line 4:

The collections are bartholomew county artifacts, photographs, and documents. The mission of the organization is furthered through the preservation of these collections.

Schedule D, Part VI

Taxpayer is making the de minimis safe harbor election under reg. Sec 1.263 (a)-1(f). Taxpayer is making the safe harbor election under reg. Sec. 1.263 (a)-3(h) for buildings and improvements.

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IRS990/OtherRevenueMiscGrp/BusinessCd1713990
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1LIBRARY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0532
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0532
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19
IRS990/OtherRevenueTotalAmt0541
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011624
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011625
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt023249
IRS990/OtherSalariesAndWagesGrp/TotalAmt046498
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01117
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01118
IRS990/PayrollTaxesGrp/ProgramServicesAmt02236
IRS990/PayrollTaxesGrp/TotalAmt04471
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MAUREEN WEIKERT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Education Program Inco
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01268
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01268
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0267826
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt028
IRS990/PYOtherExpensesAmt0164070
IRS990/PYOtherRevenueAmt083545
IRS990/PYProgramServiceRevenueAmt02254
IRS990/PYRevenuesLessExpensesAmt0110825
IRS990/PYSalariesCompEmpBnftPaidAmt078758
IRS990/PYTotalExpensesAmt0242828
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0353653
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-6112
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-23474
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0-21776
IRS990/SavingsAndTempCashInvstGrp/BOYAmt064929
IRS990/SavingsAndTempCashInvstGrp/EOYAmt046893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0182055
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0267826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0332310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0209785
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0121945
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01113921
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt074818
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0109578
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt086170
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt091500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt098773
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0460839
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt049632
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.70740
IRS990ScheduleA/PublicSupportPY170Pct00.70950
IRS990ScheduleA/PublicSupportTotal170Amt01113921
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0182055
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0267826
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0332310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0209785
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0121945
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01113921
IRS990ScheduleA/TotalSupportAmt01574760
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0445249
IRS990ScheduleD/BuildingsGrp/DepreciationAmt081902
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0527151
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt060504
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt097674
IRS990ScheduleD/HeldWorksArtGrp/AssetsIncludedAmt0286889
IRS990ScheduleD/LandGrp/BookValueAmt0820141
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0820141
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt087110
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0250670
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0337780
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt049790
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1636
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2133590
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0HERITAGE FUND ENDOWMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1HERITAGE FUND CAPITAL FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2CONSTRUCTION IN PROCESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0286889
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0286889
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COLLECTIONS ARE BARTHOLOMEW COUNTY ARTIFACTS, PHOTOGRAPHS, AND DOCUMENTS. THE MISSION OF THE ORGANIZATION IS FURTHERED THROUGH THE PRESERVATION OF THESE COLLECTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TAXPAYER IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC 1.263 (A)-1(F). TAXPAYER IS MAKING THE SAFE HARBOR ELECTION UNDER REG. SEC. 1.263 (A)-3(H) FOR BUILDINGS AND IMPROVEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PART VI
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01699893
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0184016
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE GOVERNING BODY AND PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are asked annually to review the conflict of interest policy. As conflicts arise during the course of normal business throughout the year, board members with conflicts are asked to step out of the meeting for the discussion and vote, if applicable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND ALL STAFF ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN GENERAL, THE CASH METHOD OF ACCOUNTING IS USED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00

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