Ohio Fair Managers Association

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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

2003

Legal Domicile

Principal Officer

HOWARD L CALL

Phone

3302080372

Tax Period

2023-07-01 to 2024-06-30

Ohio Fair Managers Association, founded in 2003, is a small nonprofit that reported $442K in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion.

Mission

To represent and promote the general welfare of County, Independent, and State Fairs of the State of Ohio; encourage cooperation; promote Agriculture and related field; provide for annual meeting; education.

Program Service Accomplishments

Program 1

Expenses: $271,278 Revenue: $316,250

OFMA ANNUAL CONVENTION, MEETING, AND TRADE SHOW INVOLVES THE PARTICIPATION OF MEMBERS, MEMBER ASSOCIATES, INDUSTRY BUSINESSES AND YOUTH MEMBERS FOR THE PURPOSE OF COMMUNICATION, EDUCATION, PLANNING...

Program 2

Expenses: $31,453 Revenue: $41,945

MEMBERSHIP CONSISTS OF 95 LOCAL FAIR BOARDS WHO COLLECTIVELY WORK WITH AN ESTIMATED 3,000 ASSOCIATE MEMBERS WHO RECEIVE QUARTERLY NEWSLETTERS AND USE THE OFMA WEBSITE FOR EDUCATION AND INFORMATION...

MEMBERSHIP CONSISTS OF 95 LOCAL FAIR BOARDS WHO COLLECTIVELY WORK WITH AN ESTIMATED 3,000 ASSOCIATE MEMBERS WHO RECEIVE QUARTERLY NEWSLETTERS AND USE THE OFMA WEBSITE FOR EDUCATION AND INFORMATION ABOUT CURRENT OHIO FAIR EVENTS.

Program 3

Expenses: $14,977 Revenue: $11,320

QUEEN'S ACTIVITIES PROMOTE ATTENDANCE AND EDUCATIONAL EVENTS AT OHIO FAIRS.

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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 $41,945

Program Service Revenue $367,725

Investment Income $1,868

Other Revenue $30,376

TOTAL REVENUE $441,914

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,200

Fundraising Expenses $0

Program Expenses $348,402

Other Expenses $442,646

TOTAL EXPENSES $449,846

Year-over-Year Comparison

	2023	2022	Change
Revenue	$441,914	$398,857	+0.1%
Expenses	$449,846	$392,139	+0.1%
Net Income	$-7,932	$6,718	-2.2%

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

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

$40,700

Total Directors

$7,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HOWARD L CALL	Executive Director	20.00	Officer	$33,500	$0	$33,500
STANLEY STRODE	President	5.000	Officer Director	$0	$0	$0
BOB DAWSON	Treasurer	5.000	Officer Director	$7,200	$0	$7,200
WADE FLORY	District Director	2.000	Director	$0	$0	$0
TOM STOCKSDALE	1st Vice President	5.000	Officer Director	$0	$0	$0
ROGER SMITH	District Director	2.000	Director	$0	$0	$0
PAUL LEASE	2nd Vice President	5.000	Officer Director	$0	$0	$0
KIM MEYERS	District Director	2.000	Director	$0	$0	$0
DOUG MARINE	District Director	2.000	Director	$0	$0	$0
DEB HUKILL	District Director	2.000	Director	$0	$0	$0
TRACEY KOSZALKA	District Director	2.000	Director	$0	$0	$0
ALAN AICHHOLZ	District Director	2.000	Director	$0	$0	$0
RON LLEWELLYN	District Director	2.000	Director	$0	$0	$0
TOM HIGBIE	District Director	2.000	Director	$0	$0	$0
KENDRA VON LEHMDEN-WENTZ	Director At Large	2.000	Director	$0	$0	$0
HEATH WARD	Director At Large	2.000	Director	$0	$0	$0
GRETA GRAY	Director At Large	2.000	Director	$0	$0	$0
PAUL HARRIS	ImmediatePastPresident	2.000	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	No data	No data	No data	No data
2024	$441,914	$449,846	$155,438	$-7,932
2023	$398,857	$392,139	$163,370	$6,718
2022	$334,491	$303,173	$156,652	$31,318
2021	$123,043	$102,943	$125,334	$20,100