Ligonier Valley Historical Society
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2020 | 191,174 | 279,123 | −87,949 | 52.1 | 40% |
| 2021 | 264,600 | 308,251 | −43,651 | 44.7 | 37% |
| 2022 | 277,991 | 227,033 | 50,958 | 60.8 | 49% |
| 2023 | 174,053 | 298,715 | −124,662 | 42.0 | 37% |
In its most recent public year (2023), this organization spent $124,662 more than it brought in. Its reserves stood at about 42 months of spending, down from 52.1 in 2020. Staff pay was 37% of spending. $160,729 of its net assets are donor-restricted.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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