Friends of Josephine County Fairgrounds (EIN 263027262) - 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

2008

Legal Domicile

Phone

5414763215

Tax Period

2023-04-01 to 2024-03-31

Friends of Josephine County Fairgrounds, founded in 2008, is a micro nonprofit in the Recreation & Sports sector that reported $74K in total revenue in fiscal year 2023. Revenue grew 20% year-over-year, indicating healthy expansion. The organization ran a surplus of $16K, a strong 22% operating margin.

Mission

To provide support and raise capital improvement funds for Josephine County Fairgrounds to allow the operation to continue providing activities for the County.

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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 $7,868

Program Service Revenue $0

Investment Income $0

Other Revenue $65,809

TOTAL REVENUE $73,677

Expense Breakdown

Grants Paid $47,839

Salaries & Benefits $0

Fundraising Expenses $749

Program Expenses $50,713

Other Expenses $9,716

TOTAL EXPENSES $57,555

Year-over-Year Comparison

	2023	2022	Change
Revenue	$73,677	$61,476	+0.2%
Expenses	$57,555	$65,195	-0.1%
Net Income	$16,122	$-3,719	-5.3%

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

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
Larry J McMichael	Director	1.00	Director	$0	$0	$0
Terry Canavello	Director	1.00	Director	$0	$0	$0
Candy Morasch	Director	1.00	Director	$0	$0	$0
Tanya Felsheim	Director	1.00	Director	$0	$0	$0
Elaine Booth	Secretary	5.00	Officer	$0	$0	$0
Linda Bradley	President	4.00	Officer	$0	$0	$0
Mark Koberstein	Treasurer	4.00	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
2025	No data	No data	No data	No data
2024	$73,677	$57,555	$114,550	$16,122
2023	$61,476	$65,195	$95,560	$-3,719
2022	$48,187	$3,905	$99,264	$44,282
2021	$1,631	$10,769	$54,630	$-9,138
2020	$44,399	$18,862	$64,149	$25,537
2019	$22,661	$56,858	$38,591	$-34,197

Friends of Josephine County Fairgrounds