ROCHESTER AGRICULTURAL & MECHANICAL ASSN (EIN 020185330) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1875

Legal Domicile

Principal Officer

NANCY GILBERT

Phone

6033326585

Tax Period

2024-01-01 to 2024-12-31

ROCHESTER AGRICULTURAL & MECHANICAL ASSN, founded in 1875, is a small nonprofit that reported $845K in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $721K left a modest 15% surplus.

Mission

ANNUAL COUNTRY FAIR

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $793,969

Investment Income $1

Other Revenue $51,343

TOTAL REVENUE $845,313

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $26,311

Fundraising Expenses $0

Program Expenses $720,600

Other Expenses $689,289

TOTAL EXPENSES $720,600

Year-over-Year Comparison

	2024	2023	Change
Revenue	$845,313	$674,887	+0.3%
Expenses	$720,600	$659,134	+0.1%
Net Income	$124,713	$15,753	+6.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

226

Independent Members

226

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BOB BROWN	DIRECTOR	1.00	Director	$0	$0	$0
DANA HALL	DIRECTOR	1.00	Director	$0	$0	$0
PAUL KENNEDY	DIRECTOR	1.00	Director	$0	$0	$0
BILL JONES	DIRECTOR	1.00	Director	$0	$0	$0
SANDY KEAN	CLERK	1.00	Director	$0	$0	$0
DONALD WHITTUM	DIRECTOR	1.00	Director	$0	$0	$0
TOM DUBOIS	PRESIDENT	1.00	Officer	$0	$0	$0
NANCY GILBERT	VICE PRESIDENT	1.00	Officer	$0	$0	$0
VICKY STONE	TREASURER	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$845,313	$720,600	$354,937	$124,713
2023	$674,887	$659,134	$338,979	$15,753
2022	$572,818	$558,196	$357,349	$14,622
2021	$536,672	$525,937	$374,008	$10,735
2020	$52,405	$87,672	$375,803	$-35,267

ROCHESTER AGRICULTURAL & MECHANICAL ASSN