Cass County Fair Association (EIN 376047097) - 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

1947

Legal Domicile

Principal Officer

Jodie Tate

Phone

2172486613

Tax Period

2024-01-01 to 2024-12-31

Cass County Fair Association, founded in 1947, is a micro nonprofit in the Recreation & Sports sector that reported $59K in total revenue in fiscal year 2024. Revenue grew 19% year-over-year, indicating healthy expansion. Net assets of $176K represent 36 months of operating reserves.

Mission

Provide Education & Entertainment for Cass County Citizens

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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 $24,746

Program Service Revenue $0

Investment Income $3,138

Other Revenue $31,108

TOTAL REVENUE $58,992

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $18,746

Other Expenses $57,562

TOTAL EXPENSES $57,562

Year-over-Year Comparison

	2024	2023	Change
Revenue	$58,992	$49,701	+0.2%
Expenses	$57,562	$84,913	-0.3%
Net Income	$1,430	$-35,212	-1.0%

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
Zach Virgin	President	5.00	Officer	$0	$0	$0
Michael Booth	Vice President	5.00	Officer	$0	$0	$0
Shelby Carey	Secretary	5.00	Officer	$0	$0	$0
Jodie Tate	Treasurer	5.00	Officer	$0	$0	$0
Lori Critchelow	Director	5.00	Officer	$0	$0	$0
Lane Wegs	Director	5.00	Officer	$0	$0	$0
Dustin Fritsche	Director	5.00	Officer	$0	$0	$0
Meghan Meyer	Director	5.00	Officer	$0	$0	$0
Ross Dambacher	Director	5.00	Officer	$0	$0	$0
JB Stone	Director	5.00	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	$58,992	$57,562	$175,570	$1,430
2023	$49,701	$84,913	$174,140	$-35,212
2022	$46,764	$62,520	$209,352	$-15,756
2021	$144,094	$66,275	$224,556	$77,819
2020	$33,743	$15,651	$130,721	$18,092
2019	$117,202	$48,563	$112,629	$68,639

Cass County Fair Association