EASTERN OREGON LIVESTOCK SHOWS (EIN 930376914) - 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

1950

Legal Domicile

Tax Period

2024-10-01 to 2025-09-30

EASTERN OREGON LIVESTOCK SHOWS, founded in 1950, is a small nonprofit that reported $749K in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum. The organization ran a surplus of $153K, a strong 20% operating margin.

Mission

TO PROMOTE LIVESTOCK INDUSTRY, ENCOURAGE SUPERIOR QUALITY BREEDING, AND STIMULATE PUBLIC INTEREST.

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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 $107,800

Program Service Revenue $519,806

Investment Income $18,146

Other Revenue $102,918

TOTAL REVENUE $748,670

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $595,680

TOTAL EXPENSES $595,680

Year-over-Year Comparison

	2024	2023	Change
Revenue	$748,670	$620,935	+0.2%
Expenses	$595,680	$655,696	-0.1%
Net Income	$152,990	$-34,761	-5.4%

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

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
HONOUR BOWEN	Director	2.00	Director	$0	$0	$0
CELENA HEFNER	Director	2.00	Director	$0	$0	$0
JOHN HEFNER	1ST VP	3.00	Officer Director	$0	$0	$0
CASSIE MILLER	President	3.00	Officer Director	$0	$0	$0
JO ANN HEFNER	Secretary/Treas	4.00	Officer Director	$0	$0	$0
DAVE GORDON	Director	2.00	Director	$0	$0	$0
KELLY TOWNE	Director	2.00	Director	$0	$0	$0
ODIN MILLER	Director	2.00	Director	$0	$0	$0
CHRIS BAKKER	1ST VP	3.00	Officer Director	$0	$0	$0
JD CANT	Director	2.00	Director	$0	$0	$0
ACE CLARK	2ND VP	2.00	Director	$0	$0	$0
DEBRA HANSEN	Director	2.00	Director	$0	$0	$0
JOHN PETERSEN	Director	2.00	Director	$0	$0	$0
KARIE KELLEY	Director	2.00	Director	$0	$0	$0
KATELYN SMITH	Director	2.00	Director	$0	$0	$0
LISA CULVER	Director	2.00	Director	$0	$0	$0
PEGGY TITUS	Director	0.00	Director	$0	$0	$0
TRISTA LOREE	Director	2.00	Director	$0	$0	$0
ROBERT JOHNSTON	Director	2.00	Director	$0	$0	$0
ALISON DARCH	Director	0.00	Director	$0	$0	$0
DANIEL BOLEN	Director	0.00	Director	$0	$0	$0
KADEN TITUS	Director	2.00	Director	$0	$0	$0
KARI KOON	Director	2.00	Director	$0	$0	$0
WADE TITUS	Director	2.00	Director	$0	$0	$0
SCOTT LOREE	3RD VP	2.00	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	$748,670	$595,680	$1,413,671	$152,990
2024	$620,935	$655,696	$1,260,681	$-34,761
2023	$1,369,447	$1,243,095	$1,295,442	$126,352
2022	$1,404,217	$1,001,413	$1,169,090	$402,804
2021	$858,276	$805,677	$766,286	$52,599
2020	$339,582	$416,163	$713,687	$-76,581
2019	$1,001,573	$935,879	$791,353	$65,694
2018	$957,927	$890,440	$742,420	$67,487

EASTERN OREGON LIVESTOCK SHOWS