SMOKY MOUNTAIN EVENT CENTER 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

1996

Legal Domicile

Tax Period

2022-07-01 to 2023-06-30

SMOKY MOUNTAIN EVENT CENTER INC, founded in 1996, is a small nonprofit in the Recreation & Sports sector that reported $265K in total revenue in fiscal year 2022. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $239K left a modest 10% surplus.

Mission

PROMOTION OF AGRICULTURE AND LIVESTOCK AWARENESS IN HAYWOOD COUNTY. TO ENCOURAGE AND IMPROVE AGRICULTURE, HOME ECONOMICS, MANUFACTURING AND VOCATIONAL ARTS

Program Service Accomplishments

Program 1

Expenses: $238,791

OPERATION AND MAINTENANCE OF FACILITY FOR RENTAL AND FUNDRAISING EVENTS

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $264,872

Investment Income $4

Other Revenue $0

TOTAL REVENUE $264,876

Expense Breakdown

Grants Paid $0

Salaries & Benefits $43,713

Fundraising Expenses $0

Program Expenses $238,791

Other Expenses $195,611

TOTAL EXPENSES $239,324

Year-over-Year Comparison

	2022	2021	Change
Revenue	$264,876	$237,177	+0.1%
Expenses	$239,324	$193,681	+0.2%
Net Income	$25,552	$43,496	-0.4%

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

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

$13,000

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EUGENE BLANKENSHIP	EXECUTIVE DIRECTOR	0.00	Key Emp	$13,000	$0	$13,000
VICKIE REECE	BOARD MEMBER	0.00	Director	$0	$0	$0
JONATHAN JACKSON	BOARD MEMBER	0.00	Director	$0	$0	$0
TOMMY LONG	BOARD MEMBER	0.00	Director	$0	$0	$0
BEN WILDER	BOARD MEMBER	0.00	Director	$0	$0	$0
ANESSA JAYNES	BOARD MEMBER	0.00	Director	$0	$0	$0
GINA ZACHARY DOAN	BOARD MEMBER	1.00	Officer Director	$0	$0	$0
PATRICIA BLAKE	TREASURER	0.00	Officer 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	No data	No data	No data	No data
2023	$264,876	$239,324	$186,389	$25,552
2022	$237,177	$193,681	$184,602	$43,496
2021	$161,827	$112,437	$106,583	$49,390