Ludwig's Corner Horse Show Association (EIN 236297513) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1947

Legal Domicile

Principal Officer

Barbara Mako

Phone

2672780441

Tax Period

2023-01-01 to 2023-12-31

Ludwig's Corner Horse Show Association, founded in 1947, is a micro nonprofit that reported $59K in total revenue in fiscal year 2023. Revenue surged 54% from the prior year, signaling strong growth momentum. The organization ran a surplus of $16K, a strong 28% operating margin.

Mission

To preserve the horse tradition of Chester County; host an annual Labor Day weekend horse show and country fair; maintain the show grounds as open space and make facilities available for horse and dog shows, community events and activities.

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Trantor Score

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

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $72,925

Program Service Revenue $0

Investment Income $1

Other Revenue $-13,860

TOTAL REVENUE $59,066

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $121

Program Expenses $34,748

Other Expenses $42,671

TOTAL EXPENSES $42,671

Year-over-Year Comparison

	2023	2022	Change
Revenue	$59,066	$38,360	+0.5%
Expenses	$42,671	$64,248	-0.3%
Net Income	$16,395	$-25,888	-1.6%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

250

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
Sara Jane Lubrano	President	10.00	Director	$0	$0	$0
Barbara Van Horn	Vice President	2.00	Director	$0	$0	$0
Barbara Mako	Treasurer	2.00	Director	$0	$0	$0
Kelly McEvoy Cocke	Secretary	2.00	Director	$0	$0	$0
Steven Bazil JD	Member	2.00	Director	$0	$0	$0
George Cooney	Member	2.00	Director	$0	$0	$0
Bill Gondy	Member	2.00	Director	$0	$0	$0
Wayne Grafton	Member	2.00	Director	$0	$0	$0
Kyle Wherrity	Member	2.00	Director	$0	$0	$0
Julia Braendel	Member	2.00		$0	$0	$0
Amy Thompson	Ex Officio	1.00	Director	$0	$0	$0
Ed Bacon	Ex Officio	1.00	Director	$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	No data	No data	No data	No data
2023	$59,066	$42,671	$444,005	$16,395
2022	$38,360	$64,248	$425,888	$-25,888
2021	$121,919	$30,329	$451,776	$91,590
2020	$50,632	$29,334	$364,036	$21,298
2019	$50,963	$35,192	$342,738	$15,771
2018	$22,125	$51,089	$326,967	$-28,964

Ludwig's Corner Horse Show Association