GCL&FA INC (EIN 581946962) - Form 990 Financial Analysis & Trantor Score

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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

1980

Legal Domicile

Principal Officer

WILLIAM I ATKINSON III

Phone

7709636522

Tax Period

2025-01-01 to 2025-12-31

GCL&FA INC, founded in 1980, is a community nonprofit in the Recreation & Sports sector that reported $2.5M in total revenue in fiscal year 2025. Net assets of $5.9M represent 29 months of operating reserves.

Mission

THE ASSOCIATION WAS ORGANIZED TO EDUCATE THE PUBLIC CONCERNING AGRICULTURAL MATTERS. THE ANNUAL FAIR PRESENTS LIVESTOCK SHOWS AND VARIOUS EXHIBITS TO ACHIEVE THIS PURPOSE.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,381,133

Investment Income $80,415

Other Revenue $0

TOTAL REVENUE $2,461,548

Expense Breakdown

Grants Paid $0

Salaries & Benefits $551,492

Fundraising Expenses $0

Program Expenses $2,268,993

Other Expenses $1,973,275

TOTAL EXPENSES $2,524,767

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,461,548	$2,292,976	+0.1%
Expenses	$2,524,767	$1,973,062	+0.3%
Net Income	$-63,219	$319,914	-1.2%

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

N/A

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

$67,900

Total Directors

$142,700

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RANDY DAVIS	DIRECTOR/SEC	1.00	Officer Director	$17,000	$0	$17,000
JAMES FREEMAN	DIRECTOR/V-P	1.00	Officer Director	$17,000	$0	$17,000
WILLIAM I ATKINSON III	DIRECTOR/PRE	1.00	Officer Director	$17,000	$0	$17,000
PATRICK CRONIN	DIRECTOR/TRE	1.00	Officer Director	$16,900	$0	$16,900
GARY FARMER	DIRECTOR	1.00	Director	$15,000	$0	$15,000
JOE MICHAEL NASH	DIRECTOR	1.00	Director	$15,000	$0	$15,000
KELLY PARHAM	DIRECTOR	1.00	Director	$15,000	$0	$15,000
BRAD CROWE	DIRECTOR	1.00	Director	$14,900	$0	$14,900
JOHN H LOVIN	DIRECTOR	1.00	Director	$14,900	$0	$14,900

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	$2,461,548	$2,524,767	$5,863,140	$-63,219
2024	$2,292,976	$1,973,062	$5,931,306	$319,914
2023	$2,285,877	$1,657,511	$5,610,846	$628,366
2022	$2,365,085	$1,634,712	$4,980,328	$730,373
2021	$1,995,044	$1,510,972	$4,250,245	$484,072
2020	$198,751	$910,623	$3,763,634	$-711,872
2019	$2,034,859	$1,538,213	$4,475,506	$496,646
2018	$1,823,543	$1,358,991	$3,978,860	$464,552

GCL&FA INC