OWEN COUNTY FAIR ASSOCIATION INC (EIN 356043481) - 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

1963

Principal Officer

LEROY GENTRY

Phone

8128210142

Tax Period

2025-01-01 to 2025-12-31

OWEN COUNTY FAIR ASSOCIATION INC, founded in 1963, is a small nonprofit in the Recreation & Sports sector that reported $263K in total revenue in fiscal year 2025. Net assets of $589K represent 27 months of operating reserves.

Mission

FACILITY MAINTENANCE OF OUR LOCAL FAIRGROUNDS, BUILDINGS AND IMPROVEMENTS, ALONG WITH THE PROMOTION AND OPERATION OF THE ANNUAL OWEN COUNTY 4-H FAIR, AND ALL RELATED EDUCATIONAL AND YOUTH ACTIVITIES. ALSO, PROVIDE A CONDUIT FOR OUR LOCAL 4-H MEMBERS TO PARTICIPATE IN THE INDIANA STATE FAIR ACTIVITIES HELD ANNUALLY IN AUGUST. ADDITIONALLY, PROVIDE OUR FACILTIIES FOR USE BY COMMUNITY ORGANIZATIONS AND CITIZENS OTHER THAN DURING THE 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 (2025)

Revenue Breakdown

Contributions & Grants $1,500

Program Service Revenue $169,591

Investment Income $0

Other Revenue $91,441

TOTAL REVENUE $262,532

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $6,167

Program Expenses $264,469

Other Expenses $270,636

TOTAL EXPENSES $270,636

Year-over-Year Comparison

	2025	2024	Change
Revenue	$262,532	$269,055	0.0%
Expenses	$270,636	$240,478	+0.1%
Net Income	$-8,104	$28,577	-1.3%

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

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUZANNE SIMMERMAN	TREASURER	2.00	Officer Director	$0	$0	$0
HEATHER HERRINGTON	ASST TREASUR	2.00	Officer Director	$0	$0	$0
RHONDA SCHAFER	1ST VICE PRE	2.00	Officer Director	$0	$0	$0
DEBRA K KEITH	2ND VICE PRE	2.00	Officer Director	$0	$0	$0
TINA JACKSON	SECRETARY	2.00	Officer Director	$0	$0	$0
CASSIE ABRELL	EVENT COORDI	2.00	Officer Director	$0	$0	$0
LEROY GENTRY	PRESIDENT	2.00	Director	$0	$0	$0
JOHN LOGSDON	BOARD MEMBER	1.00	Director	$0	$0	$0
DANIEL ARTHUR	BOARD MEMBER	1.00	Director	$0	$0	$0
ROGER WRIGHT	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT BARNETT	BOARD MEMBER	1.00	Director	$0	$0	$0
JACK THOMPSON	BOARD MEMBER	1.00	Director	$0	$0	$0
RALPH SCHWARZ	BOARD MEMBER	1.00	Director	$0	$0	$0
ELIZABETH HOOKER	BOARD MEMBER	1.00	Director	$0	$0	$0
ERIC RENO	BOARD MEMBER	1.00	Director	$0	$0	$0
NORM WARNER	BOARD MEMBER	1.00	Director	$0	$0	$0
GARY DUBOIS	BOARD MEMBER	1.00	Director	$0	$0	$0
BRIAN JENNINGS	BOARD MEMBER	1.00	Director	$0	$0	$0
JACOB HAUSER	BOARD MEMBER	1.00	Director	$0	$0	$0
DONALD MERCHANT	BOARD MEMBER	1.00	Director	$0	$0	$0
BRITTNEY ROBERTS	BOARD MEMBER	1.00	Director	$0	$0	$0
LILLIAN PURSELL	BOARD MEMBER	1.00	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
2025	$262,532	$270,636	$598,910	$-8,104
2024	No data	No data	No data	No data
2023	$253,407	$261,619	$620,660	$-8,212
2022	$249,454	$215,064	$603,963	$34,390
2021	$188,800	$161,816	$560,467	$26,984
2020	$83,982	$90,858	$515,565	$-6,876
2019	$343,750	$282,199	$584,145	$61,551
2018	$252,057	$255,058	$454,729	$-3,001

OWEN COUNTY FAIR ASSOCIATION INC