Brookline Historical Society

Brookline Historical Society maintains stable, volunteer-led operations with fluctuating but modest finances.

EIN: 20367428 · Brookline, NH · Updated: 2026-03-28

$21KRevenue

$33KAssets

85/100Mission Score (Excellent)

About Brookline Historical Society

Brookline Historical Society (EIN: 20367428) is a nonprofit organization based in Brookline, NH. The organization reported total revenue of $21K and total assets of $33K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Brookline Historical Society's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Brookline Historical Society appears to be a small, community-focused organization with fluctuating but generally modest financial activity. Over the past five years, its revenue has ranged from a low of $5,357 in 2020 to a high of $22,985 in 2021, with the latest reported revenue at $18,388 for 2023. Expenses have also varied, with the organization operating at a deficit in some years (e.g., 2022 with expenses of $15,495 against revenue of $14,925) and a surplus in others (e.g., 2023 with expenses of $14,216 against revenue of $18,388). The organization consistently reports zero liabilities, indicating a healthy balance sheet free of debt.

Given its small scale, the organization's financial health seems stable, albeit with limited capacity for large-scale projects. The consistent reporting of zero officer compensation across all available filings suggests a volunteer-driven leadership, which is a positive indicator for efficiency and dedication to mission. The assets have fluctuated significantly, from $1 in 2018 and 2022 to $41,695 in 2016, with the latest reported assets at $25,558. This volatility in assets, particularly the $1 figures, might warrant further investigation to understand the underlying accounting practices or asset management.

Transparency appears to be good, with consistent IRS 990 filings over many years. The absence of officer compensation simplifies the financial structure and suggests that donor funds are directly supporting the organization's historical preservation efforts rather than executive salaries. However, without a detailed breakdown of program, administrative, and fundraising expenses, it's challenging to precisely assess spending efficiency beyond the overall revenue-to-expense ratio.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Brookline Historical Society with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 5%
programs: 90%
fundraising: 5%

According to IRS 990 filings, Brookline Historical Society allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating a volunteer-led organization. This is highly positive for a small organization, as it means all funds are directed towards operational expenses and mission-related activities.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Brookline Historical Society's IRS 990 filings:

Significant fluctuations in reported assets, including $1 in multiple years, which could indicate unusual accounting or reporting practices.

Strengths

The following positive indicators were identified for Brookline Historical Society:

Consistent reporting of 0% officer compensation, indicating a volunteer-driven model and efficient use of funds.
Zero reported liabilities across all filings, demonstrating strong financial solvency and no debt.
Long history of IRS 990 filings (13 filings), suggesting good transparency and compliance.

Frequently Asked Questions about Brookline Historical Society

How does the organization manage its assets, given the significant fluctuations (e.g., $1 in 2018 and 2022 vs. $41,695 in 2016)?

The filings show assets ranging from $1 to over $40,000. This could be due to specific accounting methods for non-cash assets, temporary asset transfers, or reporting errors. Further detail from the organization would be needed to understand this pattern.

What is the specific breakdown of program, administrative, and fundraising expenses?

The provided data does not offer a detailed breakdown of expenses beyond total expenses. A more granular view would be necessary to fully assess spending efficiency.

How does the organization sustain itself with such low revenue in some years (e.g., $3,053 in 2017)?

The organization appears to manage its expenses to align with revenue, often operating at a slight deficit or surplus. The consistent zero liabilities suggest it avoids debt, relying on its existing assets and incoming revenue to cover costs.

Filing History

IRS 990 filing history for Brookline Historical Society showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Brookline Historical Society's revenue has declined by 29.5%, moving from $26K to $18K. Total assets decreased by 70.7% over the same period, from $87K to $26K. Total functional expenses rose by 186.2%, from $5K to $14K. In its most recent filing year (2023), Brookline Historical Society reported a surplus of $4K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$18K	$14K	$26K	$0	—	View 990
2022	$15K	$15K	$1	$0	—	View 990
2021	$23K	$19K	$22K	$0	—	View 990
2020	$5K	$17K	$23K	$0	—	View 990
2019	$6K	$8K	$35K	$0	—	View 990
2018	$7K	$8K	$1	$0	—	View 990
2017	$3K	$8K	$37K	$0	—	View 990
2016	$7K	$6K	$42K	$0	—	View 990
2015	$9K	$6K	$41K	$0	—	View 990
2014	$12K	$9K	$37K	$0	—	View 990
2013	$-22,100	$6K	$34K	$0	—	View 990
2012	$-20,471	$5K	$62K	$0	—	View 990
2011	$26K	$5K	$87K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $18K, expenses of $14K, and assets of $26K (revenue +23.2% year-over-year).
2022: Revenue of $15K, expenses of $15K, and assets of $1 (revenue -35.1% year-over-year).
2021: Revenue of $23K, expenses of $19K, and assets of $22K (revenue +329.1% year-over-year).
2020: Revenue of $5K, expenses of $17K, and assets of $23K (revenue -11.3% year-over-year).
2019: Revenue of $6K, expenses of $8K, and assets of $35K (revenue -17.0% year-over-year).
2018: Revenue of $7K, expenses of $8K, and assets of $1 (revenue +138.5% year-over-year).
2017: Revenue of $3K, expenses of $8K, and assets of $37K (revenue -54.2% year-over-year).
2016: Revenue of $7K, expenses of $6K, and assets of $42K (revenue -25.6% year-over-year).
2015: Revenue of $9K, expenses of $6K, and assets of $41K (revenue -22.5% year-over-year).
2014: Revenue of $12K, expenses of $9K, and assets of $37K.
2013: Revenue of $-22,100, expenses of $6K, and assets of $34K.
2012: Revenue of $-20,471, expenses of $5K, and assets of $62K (revenue -178.4% year-over-year).
2011: Revenue of $26K, expenses of $5K, and assets of $87K.

Data Sources and Methodology

This transparency report for Brookline Historical Society is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.