Highland County Fair Association Inc (EIN 540887209) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

Raymond Lightner

Phone

5404681951

Tax Period

2025-01-01 to 2025-12-31

Highland County Fair Association Inc, founded in 1955, is a small nonprofit in the Recreation & Sports sector that reported $112K in total revenue in fiscal year 2018. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $20K, a strong 17% operating margin.

Mission

annual fair of regional exhibits and shows

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $50,535

Program Service Revenue $160,163

Investment Income $12,417

Other Revenue $10,884

TOTAL REVENUE $233,999

Expense Breakdown

Grants Paid $6,300

Salaries & Benefits $3,392

Fundraising Expenses $652

Program Expenses $132,424

Other Expenses $130,705

TOTAL EXPENSES $140,397

Year-over-Year Comparison

	2025	2024	Change
Revenue	$233,999	$213,181	+0.1%
Expenses	$140,397	$165,733	-0.2%
Net Income	$93,602	$47,448	+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

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
Raymond Lightner	President	1.00	Officer Director	$0	$0	$0
Fred Frye	Vice-President	1.00	Officer Director	$0	$0	$0
Holli McVeigh	Secretary	1.00	Officer Director	$0	$0	$0
Michael Botkin	Treasurer	5.00	Officer Director	$0	$0	$0
Caroline Smith	director	1.00	Director	$0	$0	$0
Aaron Sponaugle	director	1.00	Director	$0	$0	$0
Courtney Kimble	director	1.00	Director	$0	$0	$0
Thomas Floyd	director	1.00	Director	$0	$0	$0
David Neil	director	1.00	Director	$0	$0	$0
Troy Snead	director	1.00	Director	$0	$0	$0
Bill Bratton	director	1.00	Director	$0	$0	$0
Jeff Baxter	director	1.00	Director	$0	$0	$0
James Hancock	director	1.00	Director	$0	$0	$0
Taylor Lightner	director	1.00	Director	$0	$0	$0
Wick Hooke	director	1.00	Director	$0	$0	$0
Marc Jaccard	director	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	$233,999	$140,397	$562,240	$93,602
2024	$213,181	$165,733	$467,976	$47,448
2023	$248,743	$144,842	$420,475	$103,901
2022	$130,770	$105,810	$316,443	$24,960
2021	$92,310	$80,986	$291,483	$11,324
2020	$28,127	$37,702	$284,159	$-9,575
2019	$105,515	$107,936	$297,734	$-2,421
2018	$112,271	$92,702	$304,155	$19,569
2018	$112,271	$92,702	$304,155	$19,569

Highland County Fair Association Inc