ETOWAH COUNTY FAIR ASSOCIATION INC

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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

1939

Legal Domicile

Principal Officer

RANDALL GREEN

Phone

2055592413

Tax Period

2025-01-01 to 2025-12-31

ETOWAH COUNTY FAIR ASSOCIATION INC, founded in 1939, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $40K in total revenue in fiscal year 2025.

Mission

Program Service Accomplishments

Program 1

Expenses: $40,110 Revenue: $40,229

THE ETOWAH COUNTY FAIR ASSOCIATION AND ITS MEMBERS CONDUCT SEVERAL EVENTS DURING THE YEAR. ALL EVENTS ARE HELD AT THE ETOWAH COUNTY FAIR GROUNDS, WHICH IS PROPERTY THE ASSOCIATION OWNS IN ETOWAH...

THE ETOWAH COUNTY FAIR ASSOCIATION AND ITS MEMBERS CONDUCT SEVERAL EVENTS DURING THE YEAR. ALL EVENTS ARE HELD AT THE ETOWAH COUNTY FAIR GROUNDS, WHICH IS PROPERTY THE ASSOCIATION OWNS IN ETOWAH COUNTY. THE FOLLOWING IS A LISTING OF EVENTS THAT ARE CONDUCTED BY THE FAIR COMMITTEE: DANCES ARE HELD TWICE A MONTH; RODEO - HELD 2 NIGHTS IN SUMMER; ETOWAH COUNTY FAIR - HELD THE 3RD WEEK OF SEPTEMBER FROM 5PM TO MIDNIGHT; ANNUAL CAR SHOW - HELD IN JUNE. ALL INCOME IS PUT BACK INTO THE ASSOCIATION TO BE USED FOR FUTURE EVENTS TO ENABLE THE CONTINUED OPERATION OF THE FAIR GROUNDS AS A SERVICE TO THE COMMUNITY.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $40,229

Investment Income $2

Other Revenue $0

TOTAL REVENUE $40,231

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $40,110

Other Expenses $42,034

TOTAL EXPENSES $42,034

Year-over-Year Comparison

	2025	2024	Change
Revenue	$40,231	$38,282	+0.1%
Expenses	$42,034	$38,540	+0.1%
Net Income	$-1,803	$-258	+6.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENDA BAIN	SECRETARY	N/A	Officer Director	$0	$0	$0
JIM BROOKS	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
RANDALL GREEN	PRESIDENT	N/A	Officer 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
2025	$40,231	$42,034	$17,872	$-1,803
2024	$38,282	$38,540	$19,675	$-258
2023	$54,695	$50,052	$19,933	$4,643