TOWN & COUNTRY DAYS 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

1963

Legal Domicile

Phone

3044554275

Tax Period

2024-10-01 to 2025-09-30

TOWN & COUNTRY DAYS INC, founded in 1963, is a small nonprofit in the Recreation & Sports sector that reported $185K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $162K left a modest 13% surplus.

Mission

COUNTY FAIR

Program Service Accomplishments

Program 1

Expenses: $161,853 Revenue: $185,124

COUNTY FAIR, WETZEL COUNTY, WV

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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 $0

Program Service Revenue $184,588

Investment Income $536

Other Revenue $0

TOTAL REVENUE $185,124

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $161,853

Other Expenses $161,853

TOTAL EXPENSES $161,853

Year-over-Year Comparison

	2024	2023	Change
Revenue	$185,124	$196,127	-0.1%
Expenses	$161,853	$201,844	-0.2%
Net Income	$23,271	$-5,717	-5.1%

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

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
DANNY RAY BOOHER	EXEC DIRECTOR	5.00	Officer	$0	$0	$0
ERIC E YEATER	PRESIDENT	5.00	Officer	$0	$0	$0
DAVID LONG	VICE-PRESIDENT	5.00	Officer	$0	$0	$0
AMANDA YEATER	SECRETARY	5.00	Officer	$0	$0	$0
KANDI MIDCAP	CO-TREASURER	5.00	Officer	$0	$0	$0
KATHY PHILLIPS	CO-TREASURER	5.00	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
2025	$185,124	$161,853	$227,129	$23,271
2024	$196,127	$201,844	$203,858	$-5,717
2023	$175,856	$170,274	$209,483	$5,582
2022	$209,581	$196,679	$203,901	$12,902
2021	$174,344	$129,063	$190,879	$45,281
2020	$14,962	$10,980	$145,355	$3,982