Custer County Farm Bureau

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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

1942

Legal Domicile

Phone

5803231270

Tax Period

2024-09-01 to 2025-08-31

Custer County Farm Bureau, founded in 1942, is a small nonprofit that reported $168K in total revenue in fiscal year 2024. The organization ran a surplus of $38K, a strong 23% operating margin.

Mission

IMPROVING THE LIVES OF RURAL OKLAHOMANS

Program Service Accomplishments

Program 1

Expenses: $11,246

CREATING PUBLIC AWARENESS FOR THE NEEDS AND CONCERNS OF RURAL OKLAHOMANS

Program 2

Expenses: $11,164

IDENTIFYING AND ADVOCATING THE NEEDS AND CONCERNS OF RURAL OKLAHOMANS

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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 $35,498

Program Service Revenue $0

Investment Income $0

Other Revenue $132,471

TOTAL REVENUE $167,969

Expense Breakdown

Grants Paid $5,900

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $22,410

Other Expenses $124,250

TOTAL EXPENSES $130,150

Year-over-Year Comparison

	2024	2023	Change
Revenue	$167,969	$161,261	+0.0%
Expenses	$130,150	$127,681	+0.0%
Net Income	$37,819	$33,580	+0.1%

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
LAWRENCE SAWATZKY	PRESDIENT	1.00	Officer Director	$0	$0	$0
BILL SAWATZKY	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KENT SWITZER	DIRECTOR	1.00	Officer Director	$0	$0	$0
HOWARD BARTEL	SECRETARY	1.00	Officer Director	$0	$0	$0
ROBERT TRAVIS	DIRECTOR	1.00	Officer Director	$0	$0	$0
JEFF DOZIER	DIRECTOR	1.00	Officer Director	$0	$0	$0
MATT OAKES	DIRECTOR	1.00	Officer Director	$0	$0	$0
ED CRALL	DIRECTOR	1.00	Officer Director	$0	$0	$0
BRYAN ATCHLEY	TREASURER	1.00	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	$167,969	$130,150	$1,224,533	$37,819
2024	$161,261	$127,681	$1,240,673	$33,580
2023	$146,682	$122,404	$1,271,603	$24,278
2022	$133,052	$102,631	$1,298,453	$30,421
2021	$126,083	$112,662	$1,336,740	$13,421