PENNSYLVANIA STATE ASSN OF COUNTY FAIRS (EIN 236443006) - 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

1912

Legal Domicile

Principal Officer

HARRY REFFNER

Phone

8668146985

Tax Period

2023-10-01 to 2024-09-30

PENNSYLVANIA STATE ASSN OF COUNTY FAIRS, founded in 1912, is a small nonprofit in the Community Improvement sector that reported $199K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $190K left a modest 5% surplus.

Mission

PROMOTE GROWTH OF AGRICULTURE FAIRS, ASSOCIATIONS AND SOCIETIES WITHIN THE STATE OF PENNSYLVANIA.

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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 $101,176

Program Service Revenue $96,688

Investment Income $3,436

Other Revenue $-1,968

TOTAL REVENUE $199,332

Expense Breakdown

Grants Paid $30,378

Salaries & Benefits $20,500

Fundraising Expenses $879

Program Expenses $182,772

Other Expenses $139,302

TOTAL EXPENSES $190,180

Year-over-Year Comparison

	2023	2022	Change
Revenue	$199,332	$177,978	+0.1%
Expenses	$190,180	$181,534	+0.0%
Net Income	$9,152	$-3,556	-3.6%

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

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

$20,125

Total Directors

$20,125

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARTHA EBERSOLE	PRESIDENT	5.00	Officer Director	$0	$0	$0
CRAIG LASH	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
HARRY REFFNER	SECRETARY/TR	25.00	Officer Director	$20,125	$0	$20,125
SAMUEL J ZAFFUTO	IMMEDIATE PA	5.00	Director	$0	$0	$0
KEVIN D BIEBER	DIRECTOR	5.00	Director	$0	$0	$0
CHRISTY BURKHOUSE	DIRECTOR	5.00	Director	$0	$0	$0
DAVID W COWDEN	DIRECTOR	5.00	Director	$0	$0	$0
DAN DICKEY	DIRECTOR	5.00	Director	$0	$0	$0
ROGER DIRLAM	DIRECTOR	5.00	Director	$0	$0	$0
KAREN DOBSON	DIRECTOR	5.00	Director	$0	$0	$0
TONY R FRAZIER	DIRECTOR	5.00	Director	$0	$0	$0
BEVERLY GRUBER	DIRECTOR	5.00	Director	$0	$0	$0
BEN HAAGEN	DIRECTOR	5.00	Director	$0	$0	$0
JUDY KMETZ	DIRECTOR	5.00	Director	$0	$0	$0
DR MIKE KOWALEWSKI	DIRECTOR	5.00	Director	$0	$0	$0
SHIRLEY MCINTIRE	DIRECTOR	5.00	Director	$0	$0	$0
JANA MELLOTT	DIRECTOR	5.00	Director	$0	$0	$0
JEANNE MILLER	DIRECTOR	5.00	Director	$0	$0	$0
DR SALLY K NOLT	DIRECTOR	5.00	Director	$0	$0	$0
CHARLES NUTAITIS	DIRECTOR	5.00	Director	$0	$0	$0
JIM REED	DIRECTOR	5.00	Director	$0	$0	$0
DR DAVID REESE DVM	DIRECTOR	5.00	Director	$0	$0	$0
DEBBIE STEPHENSON	DIRECTOR	5.00	Director	$0	$0	$0
JEFF WALASON	DIRECTOR	5.00	Director	$0	$0	$0
DAVID WILCOX	DIRECTOR	5.00	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	$199,332	$190,180	$301,163	$9,152
2023	$177,978	$181,534	$298,907	$-3,556
2022	$159,438	$166,618	$296,703	$-7,180
2021	$74,174	$93,487	$299,476	$-19,313
2020	$161,825	$151,497	$315,178	$10,328
2019	$182,726	$181,624	$314,269	$1,102
2018	$177,547	$165,068	$313,021	$12,479

PENNSYLVANIA STATE ASSN OF COUNTY FAIRS