SCIOTO COUNTY AGRICULTURAL SOCIETY

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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

1896

Legal Domicile

Tax Period

2022-12-01 to 2023-11-30

SCIOTO COUNTY AGRICULTURAL SOCIETY, founded in 1896, is a community nonprofit in the Food, Agriculture & Nutrition sector that reported $1.2M in total revenue in fiscal year 2022. Revenue surged 21% from the prior year, signaling strong growth momentum. The organization ran a surplus of $207K, a strong 17% operating margin.

Mission

To promote agriculture in Scioto County, Ohio by conducting annual Scioto County Fair for the benefit of the youth and adults in the surrounding area.

Program Service Accomplishments

Program 1

Expenses: $2,457,216 Revenue: $2,681,600

Operation of the Scioto County Agricultural Society

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,075,890

Investment Income $0

Other Revenue $127,743

TOTAL REVENUE $1,203,633

Expense Breakdown

Grants Paid $0

Salaries & Benefits $37,577

Fundraising Expenses $0

Program Expenses $2,457,216

Other Expenses $958,895

TOTAL EXPENSES $996,472

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,203,633	$992,577	+0.2%
Expenses	$996,472	$928,923	+0.1%
Net Income	$207,161	$63,654	+2.3%

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

100

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
Darren Pertuset	Board President	1.00	Director	$0	$0	$0
Don Conaway	Board Vice President	1.00	Director	$0	$0	$0
Andrew Shope	Assistant Secretary, Treasuer	30.00		$0	$0	$0
Rob Seaman	Secretary Treasurer	5.00	Director	$0	$0	$0
Darren Tyler Webb	Assistant Secretary, Treasuer	30.00	Highest	$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	$1,203,633	$996,472	$597,465	$207,161
2022	$992,577	$928,923	$373,260	$63,654
2021	$1,036,183	$990,987	$319,453	$45,196