Bell County Fair and Exhibition Board Inc

Nonprofit profile at a glance

EIN
311558627
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Middlesboro, KY, USA
Rating
55
Verdict
MIXED
Rating confidence
Standard
Sector
Human Service Organizations

Reported finances

Revenue
$191,842
Expenses
$251,743
Assets
$832,759
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ROBERT M LINCKS (PRESIDENT)
  • FRANK SMITH (VICE PRESIDENT)

People named in this filing

  • BILL PARTIN (DIRECTOR)
  • RICK DIZNEY (DIRECTOR)
  • WAYNE HAMMOC (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide low cost public entertainment through a local yearly county fair and provide low cost facilities to charitable organizations for fund raising.

Operating model

Revenue model
Other-operating. 71% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 20
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 41
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.6%; rating input score 28
  • Program expense ratio: 12.2%; rating input score 12
  • Fundraising efficiency: $0.15 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -31.2%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 3.31; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -14.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 27.6% of revenue deployed · 12.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • High — Financial Efficiency: Program expense ratio scored 12/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.