POLK COUNTY LIVESTOCK ASSOCIATION

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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

1963

Legal Domicile

Principal Officer

Patricia Letsch

Phone

5035079017

Tax Period

2025-01-01 to 2025-12-31

POLK COUNTY LIVESTOCK ASSOCIATION, founded in 1963, is a small nonprofit in the Community Improvement sector that reported $662K in total revenue in fiscal year 2025. Revenue grew 9% year-over-year, indicating healthy expansion.

Mission

To promote the livestock industry and organize the youth livestock auction at the Polk County Fair.

Program Service Accomplishments

Program 1

Expenses: $642,197 Revenue: $661,294

Organize and sponsor the 4-H & FFA Junior Livestock auction at the Polk County Fair. The auction provides an opportunity for the youth to raise livestock projects and market them to buyers through...

Organize and sponsor the 4-H & FFA Junior Livestock auction at the Polk County Fair. The auction provides an opportunity for the youth to raise livestock projects and market them to buyers through the auction. Benefits to the youth include learning responsibility of caring for animals, proper animal care and nutrition, expense management, and interacting with businesses in the local community to market their project animals.

Program 2

Expenses: $1,000

Funds used to recognize multiple outstanding 4-H & FFA members with a scholarship and awards.

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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 $661,294

Investment Income $0

Other Revenue $251

TOTAL REVENUE $661,545

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $643,197

Other Expenses $646,112

TOTAL EXPENSES $646,112

Year-over-Year Comparison

	2025	2024	Change
Revenue	$661,545	$609,144	+0.1%
Expenses	$646,112	$612,381	+0.1%
Net Income	$15,433	$-3,237	-5.8%

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

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
Mike Alger	Director	0.1	Director	$0	$0	$0
Tyler Walker	Director	0.1	Director	$0	$0	$0
Jennie Donaldson	Director	0.1	Director	$0	$0	$0
Landon Pegg	Director	0.1	Director	$0	$0	$0
Paul Burger	President	0.25	Officer	$0	$0	$0
Stephanie Weston	Vice President	0.25	Officer	$0	$0	$0
Patricia Letsch	Secretary/Treasurer	0.5	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
2025	$661,545	$646,112	$97,655	$15,433
2024	$609,144	$612,381	$82,222	$-3,237
2023	$587,604	$569,619	$85,534	$17,985
2022	$458,044	$455,080	$67,549	$2,964
2021	$411,129	$403,995	$64,585	$7,134
2020	$255,473	$252,042	$57,451	$3,431
2019	$261,587	$257,113	$54,020	$4,474
2018	$246,341	$242,309	$49,535	$4,032