WESTERN FAIRS ASSOCIATION INC

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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

1945

Legal Domicile

Phone

9169273100

Tax Period

2024-01-01 to 2024-12-31

WESTERN FAIRS ASSOCIATION INC, founded in 1945, is a small nonprofit that reported $886K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $846K left a modest 5% surplus.

Mission

To promote the ongoing prosperity of fairs through educational activities, training programs, and (for California fairs) legislative advocacy.

Program Service Accomplishments

Program 1

Western Fairs Association (WFA) promotes the ongoing prosperity of fairs through education and informational programs and an annual fair industry convention.WFA coordinated a governmental advocacy...

Western Fairs Association (WFA) promotes the ongoing prosperity of fairs through education and informational programs and an annual fair industry convention.WFA coordinated a governmental advocacy program for California fairs, all of whom are governmental agencies.WFA continued a strong education publications program including a quarterly magazine, monthly newsletters, an informative website and an annual membership directory.WFA and the California Fair Service Authority continued a conference of CA fair executive management for the purpose of education and networking.

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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 $0

Program Service Revenue $886,104

Investment Income $107

Other Revenue $0

TOTAL REVENUE $886,211

Expense Breakdown

Grants Paid $0

Salaries & Benefits $231,277

Fundraising Expenses $0

Other Expenses $614,446

TOTAL EXPENSES $845,723

Year-over-Year Comparison

	2024	2023	Change
Revenue	$886,211	$1,145,939	-0.2%
Expenses	$845,723	$887,537	0.0%
Net Income	$40,488	$258,402	-0.8%

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

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

$182,600

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SARAH CUMMINGS	Executive Dir.	40.00	Officer	$166,000	$16,600	$182,600
LEAH PERKINS-HAGELE	Director	1.00	Director	$0	$0	$0
JOHN STEFFANIC	CHAIR	2.00	Officer Director	$0	$0	$0
MICHELE RICHARDS	Director	1.00	Director	$0	$0	$0
BOB BATISTA	VICE CHAIR	2.00	Officer Director	$0	$0	$0
WANELL CASTILLO	Director	1.00	Director	$0	$0	$0
NICK DIGRAZIA	Director	1.00	Director	$0	$0	$0
CAROLAN FERRERIA	Director	1.00	Director	$0	$0	$0
KIM GREWE-POWELL	Director	1.00	Director	$0	$0	$0
SUZANNE HAAS	Director	1.00	Director	$0	$0	$0
ROBIN HAUCK	Treasurer	2.00	Officer Director	$0	$0	$0
JEN MC GUIRE	Director	1.00	Director	$0	$0	$0
ANDREA THAYER	Director	1.00	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
2024	$886,211	$845,723	$1,439,988	$40,488
2023	No data	No data	No data	No data
2022	$974,323	$685,441	$1,211,720	$288,882
2021	$463,775	$526,040	$400,634	$-62,265
2020	$979,715	$850,495	$509,727	$129,220
2019	$937,816	$835,721	$340,606	$102,095