Franklin County Historical Society
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SEE SCHEDULE O
- Income
- $23.2 million
- Spending
- $30.7 million
- Spent on programs
- 77%
- Reserves
- 0.5 months of spending
- Largest source of income
- fees for its services, 58%
- Employees
- 227
- Volunteers
- 203
- Highest pay
- $639,628, president & ceo
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 39 out of 100. Higher than 7% of charities in its peer group (arts and culture, $10m to $100m).
Reserves
4 of 35Spendable reserves would cover 0.5 months of spending.
Debt
10 of 20It owes 38% of what it owns.
Living within its means
0 of 15Spending exceeded income by 32% of income.
Income trend
10 of 15Income fell 9% on the year before.
Spending floor
15 of 1577% of spending went to programs and raising each dollar of donations cost 19 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 34% of charities in its peer group (arts and culture, $10m to $100m).
Independent board
25 of 2513 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $23.6 million spent. QUALITY EDUCATIONAL EXPERIENCES: THE ORGANIZATION OFFERED A VARIETY OF QUALITY EDUCATIONAL EXPERIENCES FOR 678,718 GUESTS. THESE QUALITY EDUCATIONAL EXPERIENCES INCLUDED COSI EXHIBITS AND A VARIETY OF PROGRAMS, INCLUDING THE FOLLOWING: WORKSHOPS, SCHOOL FIELD TRIPS, ACCESS FOR ECONOMICALLY DISADVANTAGED PEOPLE, AND OTHER EVENTS. EARLY CHILDHOOD EDUCATION-CHILDREN ARE NATURAL BORN SCIENTISTS, EXPLORING AND EXPERIMENTING BEFORE THEY WALK OR TALK. DESIGNED BY EARLY CHILDHOOD EDUCATION EXPERTS, COSI'S LITTLE KIDSPACE ENCOURAGES THIS CURIOSITY, NUTURES IMAGINATION, AND PROMOTES LEARNING THROUGH HANDS-ON PLAY. PRESCHOOL WORKSHOPS USE CHILDREN'S LITERATURE TO EXPLORE FAMILIAR TOPICS SUCH AS FLIGHT AND SPACE. FAMILY LEARNING-FROM THE DEPTHS OF THE OCEAN TO THE FARTHEST REACHES OF SPACE, FAMILIES CAN PLAY AND EXPLORE THEIR WAY THROUGH SEVEN PERMANENT EXHIBIT AREAS. COSI'S EXHIBITS PROVIDE A GUIDED TOUR TO FAMILY FUN WITH INTERESTING EXPERIMENTS, HANDS-ON ACTIVITIES, AND TALKING POINTS ALONG THE WAY. IN ADDITION, FAMILY SCIENCE QUESTS OFFER A NEW WAY TO EXPLORE COSI BY FOCUSING ON SPECIFIC TOPICS LIKE FORENSICS AND PHYSICS ALONG WITH OUR FAMILY WORKSHOPS. SCIENCE EDUCATION TRANSFORMATION-DESIGNED TO ENHANCE THE CLASSROOM EXPERIENCE, COSI'S EDUCATIONAL PROGRAMS PROVIDE EXCITING LEARNING ADVENTURES CREATIVELY DISGUISED AS FUN. COSI'S EDUCATION PROGRAMS SHOWCASE ACTIVITIES THAT HELP THE COMMUNITY LEARN AND GROW.
- $191,724 spent. COMMUNITY OUTREACH: COMMUNITY OUTREACH INCLUDES COSI CONNECTS PROVIDING CONTENT DIGITALLY TO BE CONSUMED ANYWHERE, COSI CONNECTS CURBSIDE WHICH BRINGS COSI CONNECTS TO SCHOOLS AND COMMUNITIES. COSI CONNECTS KIT DISTRBUTIONS TO SCHOOLS, LIBRARIES, AND OTHER ORGANIZATIONS.PROVIDED SCIENCE-THEMED ACTIVITIES FOR ALL AGE LEVELS FOR 221,679 PARTICIPANTS.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1962.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
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