LIVINGSTON COUNTY AGRICULTURAL FAIR ASSOCIATION (EIN 376026575) - 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

1933

Legal Domicile

Principal Officer

Jim Brown

Phone

8153434717

Tax Period

2024-10-01 to 2025-09-30

LIVINGSTON COUNTY AGRICULTURAL FAIR ASSOCIATION, founded in 1933, is a small nonprofit in the Recreation & Sports sector that reported $127K in total revenue in fiscal year 2024. Revenue fell 44% from the prior year — a significant decline worth monitoring. Expenses of $229K exceeded revenue, resulting in a 81% operating deficit.

Mission

The Association's main goal/task for the year is to host a junior fair for 600 youth from across our county and surrounding counties. The Association also operates a campground on the property.

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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 (2024)

Revenue Breakdown

Contributions & Grants $128,481

Program Service Revenue $-6,780

Investment Income $306

Other Revenue $4,740

TOTAL REVENUE $126,747

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $228,886

Other Expenses $228,886

TOTAL EXPENSES $228,886

Year-over-Year Comparison

	2024	2023	Change
Revenue	$126,747	$225,656	-0.4%
Expenses	$228,886	$270,696	-0.2%
Net Income	$-102,139	$-45,040	+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

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
Joe Bolen	Director	5	Director	$0	$0	$0
Sharlene Bullard	Director	5	Director	$0	$0	$0
Addie Folkerts	Director	5	Director	$0	$0	$0
Caleb Freese	Director	5	Director	$0	$0	$0
Adam Girard	Director	5	Director	$0	$0	$0
Mark Hilleary	Director	5	Director	$0	$0	$0
Erik Heidenreich	Director	5	Director	$0	$0	$0
Phil Kratochvil	Director	5	Director	$0	$0	$0
Korie Lyons	Director	5	Director	$0	$0	$0
Austin Mehalic	Director	5	Director	$0	$0	$0
Dallas Mehalic	Director	5	Director	$0	$0	$0
Melissa Rapp	Director	5	Director	$0	$0	$0
Jeff Stark	Director	5	Director	$0	$0	$0
Rick Tucker	President	5	Officer	$0	$0	$0
Jesse Mackinson	Vice-President	5	Officer	$0	$0	$0
Phil Kiefer	Vice-President	5	Officer	$0	$0	$0
Steve Rapp	Secretary	5	Officer	$0	$0	$0
Jim Brown	Treasurer	5	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
2025	$126,747	$228,886	$224,222	$-102,139
2024	$225,656	$270,696	$326,361	$-45,040
2023	$267,538	$241,990	$371,401	$25,548
2022	$276,747	$289,859	$345,853	$-13,112
2021	$196,045	$178,244	$358,965	$17,801
2020	$124,942	$97,572	$341,164	$27,370

LIVINGSTON COUNTY AGRICULTURAL FAIR ASSOCIATION