Columbia County Fair & Livestock Association (EIN 710589889) - 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

1949

Legal Domicile

Tax Period

2023-11-01 to 2024-10-31

Columbia County Fair & Livestock Association, founded in 1949, is a micro nonprofit in the Recreation & Sports sector that reported $94K in total revenue in fiscal year 2017. Revenue decreased 20% compared to the prior year. Expenses of $83K left a modest 12% surplus.

Mission

County Fair, Junior Livestock Sale, Rodeo, and Community Involvement

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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 (2023)

Revenue Breakdown

Contributions & Grants $14,994

Program Service Revenue $95,226

Investment Income $3,009

Other Revenue $5,652

TOTAL REVENUE $118,881

Expense Breakdown

Grants Paid $6,370

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $85,973

Other Expenses $79,603

TOTAL EXPENSES $85,973

Year-over-Year Comparison

	2023	2022	Change
Revenue	$118,881	$106,152	+0.1%
Expenses	$85,973	$103,373	-0.2%
Net Income	$32,908	$2,779	+10.8%

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
Aaron Smith	Director	1.00	Director	$0	$0	$0
Julie Rowe	Director	1.00	Director	$0	$0	$0
Shawn Dooley	Director	1.00	Director	$0	$0	$0
Chad Daniel	Director	1.00	Director	$0	$0	$0
Missy Coats	Director	1.00	Director	$0	$0	$0
Jamie Hanson	Director	1.00	Director	$0	$0	$0
Cheri Davis	Director	1.00	Director	$0	$0	$0
Jennifer Daniel	Director	1.00	Director	$0	$0	$0
Kelli Barton	Director	1.00	Director	$0	$0	$0
Philip Story	Director	1.00	Director	$0	$0	$0
Stacy Bussey	Director	1.00	Director	$0	$0	$0
Rena Snider	Director	1.00	Director	$0	$0	$0
Casey Hughes	Director	1.00	Director	$0	$0	$0
Samantha Sledge	VP - Concessions	1.00	Officer	$0	$0	$0
Mike Dodson	Vice-President - Grounds	2.00	Officer	$0	$0	$0
Brooke Waller	Treasurer	2.00	Officer	$0	$0	$0
Doug Pharr	Vice President - Livestock	2.00	Officer	$0	$0	$0
Leah Smith	Executive Secretary	2.00	Officer	$0	$0	$0
Dustin Evans	President	2.00	Officer	$0	$0	$0
Sonya Caldwell	Fair Manager	3.00	Officer	$0	$0	$0
Ethan Young	Vice-President-Commercial	2.00	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
2024	$118,881	$85,973	$303,802	$32,908
2023	$106,152	$103,373	$270,894	$2,779
2022	$110,097	$91,642	$268,115	$18,455
2021	$124,779	$75,934	$249,660	$48,845
2020	$14,192	$44,074	$200,874	$-29,882
2019	$119,146	$80,763	$230,816	$38,383
2018	$94,289	$83,124	$192,669	$11,165

Columbia County Fair & Livestock Association