OHIO CO & INDEPENDENT LAWRENCE COUNTY

EIN: 314385254 501(c)(3)

IRONTON, OH

Total Revenue
$104,695
Total Expenses
$741,669
Total Assets
N/A
Net Assets
N/A
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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
1868
Legal Domicile
OH
Principal Officer
FREDDIE HAYES
Phone
7405342293
Tax Period
2023-12-01 to 2024-11-30

OHIO CO & INDEPENDENT LAWRENCE COUNTY, founded in 1868, is a small nonprofit that reported $105K in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $742K exceeded revenue, resulting in a 608% operating deficit.

Mission

THE ORGANIZATION IS AUTHORIZED BY THE STATE OF OHIO THROUGH THE OHIO DEPARTMENT OF AGRICULTURE TO PROVIDE A COUNTY FAIR IN LAWRENCE COUNTY, OHIO.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $69,925
Program Service Revenue $0
Investment Income $1
Other Revenue $34,769
TOTAL REVENUE $104,695

Expense Breakdown

Grants Paid $647,742
Salaries & Benefits $665
Fundraising Expenses $0
Program Expenses $647,742
Other Expenses $93,262
TOTAL EXPENSES $741,669

Year-over-Year Comparison

2023 2022 Change
Revenue $104,695 $171,337 -0.4%
Expenses $741,669 $184,580 +3.0%
Net Income $-636,974 $-13,243 +47.1%
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

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Governance

Voting Members
15
Independent Members
15
Employees
4
Volunteers
65

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
3
$9,800
Total Directors
13
$6,291
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DELANA GATES SECRETARY/TR 30.00
Officer
$6,800 $0 $6,800
ART BELL BOARD MEMBER 18.00
Director
$6,291 $0 $6,291
CHRIS COLLIER VICE PRESIDE 26.00
Officer
$2,000 $0 $2,000
FREDDIE HAYES PRESIDENT 22.00
Officer
$1,000 $0 $1,000
STEVE BROWN BOARD MEMBER 6.00
Director
$0 $0 $0
GLEN DALE CHAPMAN BOARD MEMBER 6.00
Director
$0 $0 $0
DONNIE CRAFT BOARD MEMBER 6.00
Director
$0 $0 $0
KEVIN EDWARDS BOARD MEMBER 6.00
Director
$0 $0 $0
JACK HUNT BOARD MEMBER 6.00
Director
$0 $0 $0
LARRY KIRKPATRICK BOARD MEMBER 18.00
Director
$0 $0 $0
RANDALL LAMBERT BOARD MEMBER 6.00
Director
$0 $0 $0
DARREN MANNON BOARD MEMBER 6.00
Director
$0 $0 $0
MONTANA RUNNELS BOARD MEMBER 6.00
Director
$0 $0 $0
DREW SCHMIDT BOARD MEMBER 18.00
Director
$0 $0 $0
WAYNE TAYLOR BOARD MEMBER 6.00
Director
$0 $0 $0
COLE WEBB BOARD MEMBER 6.00
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 $104,695 $741,669 No data $-636,974
2023 $171,337 $184,580 $636,974 $-13,243
2022 $321,796 $237,410 $650,217 $84,386
2021 $580,361 $177,984 $715,891 $402,377
2020 $99,378 $128,151 $629,425 $-28,773
2019 $127,875 $174,768 $687,101 $-46,893
2018 $138,555 $162,975 $764,847 $-24,420
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