Frederick County Fair Association Inc (EIN 541016237) - 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

1948

Legal Domicile

Principal Officer

C Scott Moulden

Phone

5406678739

Tax Period

2022-01-01 to 2022-12-31

FREDERICK COUNTY FAIR ASSOCIATION INC, founded in 1948, is a small nonprofit that reported $275K in total revenue in fiscal year 2018. Revenue fell 21% from the prior year — a significant decline worth monitoring. Net assets of $1.4M represent 60 months of operating reserves.

Mission

Operation of a local agricultural/youth fair

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $434,264

Investment Income $0

Other Revenue $23,229

TOTAL REVENUE $457,493

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $482,755

TOTAL EXPENSES $482,755

Year-over-Year Comparison

	2022	2021	Change
Revenue	$457,493	$446,412	+0.0%
Expenses	$482,755	$405,865	+0.2%
Net Income	$-25,262	$40,547	-1.6%

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
Scott Brannon	President	2.00	Officer Director	$0	$0	$0
Richard Leight	Vice-President	5.00	Officer Director	$0	$0	$0
Valerie Wimer	Secretary	2.00	Officer Director	$0	$0	$0
Carolyn Williams	2nd vice-President	2.00	Officer Director	$0	$0	$0
Scott Moulden	Treasurer	2.00	Officer Director	$0	$0	$0
Joe Lizer	Assistant Treasurer	2.00	Officer Director	$0	$0	$0
Mary Jane Leight	Reporter	2.00	Officer Director	$0	$0	$0
Bill English	Past President	2.00	Officer Director	$0	$0	$0
Wayne Anderson	Director	2.00	Director	$0	$0	$0
Kirk Clevenger	director	2.00	Director	$0	$0	$0
Jennifer Carter	director	2.00	Director	$0	$0	$0
Nancy Sowers	director	2.00	Director	$0	$0	$0
Gary Luttrell	director	2.00	Director	$0	$0	$0
Donna Newbraugh	director	2.00	Director	$0	$0	$0
tim Pugh	director	2.00	Director	$0	$0	$0
Steve Black	director	2.00	Director	$0	$0	$0
Jamie Whitacre	director	2.00	Director	$0	$0	$0
Jeff Moulden	director	2.00	Director	$0	$0	$0
Scott Reed	director	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
2022	$457,493	$482,755	$1,381,296	$-25,262
2021	$446,412	$405,865	$1,407,794	$40,547
2020	$270,253	$294,516	$1,366,011	$-24,263
2019	$326,297	$310,097	$1,390,274	$16,200
2018	$274,686	$288,180	$1,374,074	$-13,494

Frederick County Fair Association Inc