HALL COUNTY LIVESTOCK IMPROVEMENT A (EIN 470399395) - 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

1954

Legal Domicile

Principal Officer

CHRISTOPHER KOTULAK

Phone

3083824515

Tax Period

2023-07-01 to 2024-06-30

HALL COUNTY LIVESTOCK IMPROVEMENT A, founded in 1954, is a mid-sized nonprofit that reported $19.0M in total revenue in fiscal year 2023.

Mission

OPERATE PARIMUTUEL HORSERACING TO FACILITATE THE PROMOTION OF AGRICLTURE ACTIVITIES IN HALL COUNTY NEBRASKA

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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 $0

Program Service Revenue $18,817,626

Investment Income $103,137

Other Revenue $105,297

TOTAL REVENUE $19,026,060

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,606,991

Fundraising Expenses $0

Program Expenses $18,314,821

Other Expenses $16,230,981

TOTAL EXPENSES $18,837,972

Year-over-Year Comparison

	2023	2022	Change
Revenue	$19,026,060	$19,956,944	0.0%
Expenses	$18,837,972	$20,162,917	-0.1%
Net Income	$188,088	$-205,973	-1.9%

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

400

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
CHRISTOPHER KOTULAK	CEO	N/A	Highest	$162,128	$0	$162,128
STEVEN P HANSEN	EXECUTIVE BO	N/A	Director	$0	$0	$0
JERRY HEIDELK	EXECUTIVE BO	N/A	Director	$0	$0	$0
MATT MASER	EXECUTIVE BO	N/A	Director	$0	$0	$0
PAT O'NEILL	EXECUTIVE BO	N/A	Director	$0	$0	$0
BILL OLTEAN	EXECUTIVE BO	N/A	Director	$0	$0	$0
JEFF RICHARDSON	EXECUTIVE BO	N/A	Director	$0	$0	$0
JAYNE SMITH	EXECUTIVE BO	N/A	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	No data	No data	No data	No data
2024	$19,026,060	$18,837,972	$7,972,167	$188,088
2023	$19,956,944	$20,162,917	$7,697,464	$-205,973
2022	$18,700,644	$18,686,157	$7,356,944	$14,487
2021	$18,091,074	$17,639,939	$8,337,643	$451,135
2020	$12,697,019	$12,060,045	$8,731,873	$636,974
2019	$16,064,570	$16,061,692	$6,119,892	$2,878
2018	$16,093,865	$16,039,477	$6,153,207	$54,388

HALL COUNTY LIVESTOCK IMPROVEMENT A