DEKALB COUNTY FAIR ASSOCIATION INC (EIN 351697339) - 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

1936

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

DEKALB COUNTY FAIR ASSOCIATION INC, founded in 1936, is a small nonprofit in the Recreation & Sports sector that reported $463K in total revenue in fiscal year 2023. Net assets of $2.4M represent 63 months of operating reserves.

Mission

CONDUCT ANNUAL COUNTY FAIR

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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 $1,130

Program Service Revenue $460,673

Investment Income $258

Other Revenue $1,115

TOTAL REVENUE $463,176

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $456,402

Other Expenses $456,402

TOTAL EXPENSES $456,402

Year-over-Year Comparison

	2023	2022	Change
Revenue	$463,176	$459,431	+0.0%
Expenses	$456,402	$427,498	+0.1%
Net Income	$6,774	$31,933	-0.8%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
AL MARTENIES	AREA II DIRECTOR	Director	$0	$0	$0
PETER HATHAWAY	AREA III DIRECTOR	Director	$0	$0	$0
CHRIS HEFFLEY	AREA I DIRECTOR	Director	$0	$0	$0
JOSIE RINEHOLD	TREASURER	Officer	$0	$0	$0
MELINDA OSTER	SECRETARY	Officer	$0	$0	$0
MIKE RAKESTRAW	V PRESIDENT	Officer	$0	$0	$0
ARLENE KNOTT	ASSISTANT TREASURER	Officer	$0	$0	$0
MIKE LEY	SECOND V PRESIDENT	Officer	$0	$0	$0
ANDREA OSTER	ASSISTANT SECRETARY	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
2024	No data	No data	No data	No data
2023	$463,176	$456,402	$2,667,083	$6,774
2022	$464,341	$427,498	$2,641,951	$36,843
2021	$437,661	$375,812	$2,597,167	$61,849
2020	$81,077	$104,513	$2,506,293	$-23,436

DEKALB COUNTY FAIR ASSOCIATION INC