OGEMAW COUNTY AGRICULTURAL SOCIETY

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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

1981

Legal Domicile

Principal Officer

MICHELLE PARLIAMENT

Phone

9893455393

Tax Period

2025-01-01 to 2025-12-31

OGEMAW COUNTY AGRICULTURAL SOCIETY, founded in 1981, is a community nonprofit in the Recreation & Sports sector that reported $1.2M in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $1.2M left a modest 4% surplus.

Mission

EDUCATION AND PRESERVATION OF THE PAST, PRESENT, AND THE FUTURE. EDUCATIONAL PROMOTION OF THE SCIENCES OF AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, HOUSEHOLD ARTS, AND ECONOMICS ARE INSTRUMENTAL IN PREPARING US FOR THE FUTURE.

Program Service Accomplishments

Program 1

Expenses: $1,137,014 Revenue: $1,084,513

LOCAL COUNTY FAIR ACTIVITIES WERE HELD FOR THE COMMUNITY AT LARGE FOR THE PROMOTION OF AGRICULTURAL ACTIVITY AND EDUCATION OF AREA YOUTH AND THEIR FAMILIES.

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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 $12,321

Program Service Revenue $1,084,513

Investment Income $5,093

Other Revenue $109,858

TOTAL REVENUE $1,211,785

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,137,014

Other Expenses $1,167,089

TOTAL EXPENSES $1,167,089

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,211,785	$1,072,308	+0.1%
Expenses	$1,167,089	$1,063,640	+0.1%
Net Income	$44,696	$8,668	+4.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE PARLIAMENT	PRESIDENT	2.00	Officer Director	$0	$0	$0
SARAH RAU	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
MARY BELL	TREASURER	2.00	Officer Director	$0	$0	$0
TRACEY BINGHAM	SECRETARY	2.00	Officer Director	$0	$0	$0
KISHA HUTCHINSON	BOARD MEMBER	2.00	Director	$0	$0	$0
CHAD WANGLER	BOARD MEMBER	2.00	Director	$0	$0	$0
TONYA SCHAGEL	BOARD MEMBER	2.00	Director	$0	$0	$0
RICK WANGLER	BOARD MEMBER	2.00	Director	$0	$0	$0
WAYNE ZETTLE	BOARD MEMBER	2.00	Director	$0	$0	$0
BRAD WANGLER	BOARD MEMBER	2.00	Director	$0	$0	$0
TONY WANGLER	BOARD MEMBER	2.00	Director	$0	$0	$0
MIKE RAU	BOARD MEMBER	2.00	Director	$0	$0	$0
DAVE WANGLER	BOARD MEMBER	2.00	Director	$0	$0	$0
MORGAN BARRETT	BOARD MEMBER	2.00	Director	$0	$0	$0
BRANDON DIEHL	BOARD MEMBER	2.00	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	$1,211,785	$1,167,089	$767,650	$44,696
2024	No data	No data	No data	No data
2023	$1,096,030	$951,440	$746,933	$144,590
2023	$33,374	$66,021	$714,286	$-32,647
2022	$1,021,246	$817,846	$612,343	$203,400
2021	$837,987	$673,094	$408,943	$164,893
2020	$340,644	$428,123	$244,050	$-87,479
2019	$498,927	$537,065	$331,529	$-38,138
2018	$515,090	$463,159	$369,667	$51,931