RUSSELL COUNTY FAIR ASSOCIATION INC

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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

1958

Legal Domicile

Principal Officer

LINDA HUBBARD

Phone

2768894252

Tax Period

2024-01-01 to 2024-12-31

RUSSELL COUNTY FAIR ASSOCIATION INC, founded in 1958, is a small nonprofit in the Recreation & Sports sector that reported $217K in total revenue in fiscal year 2024. Expenses of $304K exceeded revenue, resulting in a 40% operating deficit.

Mission

ORGANIZATION AND OPERATION OF COUNTY FAIR

Program Service Accomplishments

Program 1

TO PROVIDE FAMILY ORIENTED ENTERTAINMENT TO CITIZENS OF RUSSELL AND SURROUNDING COUNTIES BY ORGANIZATION AND OPERATION OF COUNTY FAIR.

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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 $32,440

Program Service Revenue $177,151

Investment Income $115

Other Revenue $7,437

TOTAL REVENUE $217,143

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $261,528

Other Expenses $303,531

TOTAL EXPENSES $303,531

Year-over-Year Comparison

	2024	2023	Change
Revenue	$217,143	$222,337	0.0%
Expenses	$303,531	$183,089	+0.7%
Net Income	$-86,388	$39,248	-3.2%

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
JUSTIN ADAMS	DIRECTOR	N/A	Director	$0	$0	$0
DARLENE AUSTIN	DIRECTOR	N/A	Director	$0	$0	$0
ROBIN BLEVINS	DIRECTOR	N/A	Director	$0	$0	$0
SAM BLEVINS	DIRECTOR	N/A	Director	$0	$0	$0
TOM BRATTON	DIRECTOR	N/A	Director	$0	$0	$0
JOSH CASTLE	DIRECTOR	N/A	Director	$0	$0	$0
WAYNE COLLINS	DIRECTOR	N/A	Director	$0	$0	$0
ANGIE GIBSON	DIRECTOR	N/A	Director	$0	$0	$0
MIKE HAMILTON	VICE-PRESIDE	N/A	Officer Director	$0	$0	$0
JACKIE HUBBARD	DIRECTOR	N/A	Director	$0	$0	$0
ROGER HUBBARD	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
SCOTT JESSEE	DIRECTOR	N/A	Director	$0	$0	$0
REBECCA KEEN	DIRECTOR	N/A	Director	$0	$0	$0
DORO MARTIN	DIRECTOR	N/A	Director	$0	$0	$0
MICHAEL MOORE	DIRECTOR	N/A	Director	$0	$0	$0
GARRETT PATTON	DIRECTOR	N/A	Director	$0	$0	$0
ERNIE PERKINS	DIRECTOR	N/A	Director	$0	$0	$0
NANCY PERKINS	DIRECTOR	N/A	Director	$0	$0	$0
PATSY PHILLIP	DIRECTOR	N/A	Director	$0	$0	$0
BOBBY VENCILL	DIRECTOR	N/A	Director	$0	$0	$0
TERESA VICARS	DIRECTOR	N/A	Director	$0	$0	$0
JEANNE HUBBARD	SECRETARY	N/A	Officer	$0	$0	$0
LINDA HUBBARD	PRESIDENT	N/A	Officer	$0	$0	$0
KAREN SALYERS	TREASURER	N/A	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	$217,143	$303,531	$841,665	$-86,388
2023	$222,337	$183,089	$727,251	$39,248
2022	$208,733	$197,911	$704,598	$10,822
2021	$200,560	$169,634	$728,547	$30,926
2020	$41,007	$33,073	$678,856	$7,934
2019	$231,370	$199,269	$673,149	$32,101
2018	$218,383	$180,291	$628,210	$38,092