Etowah County Fair Association Inc

Nonprofit profile at a glance

EIN
331193229
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Attalla, AL, USA
Phone
2055592413
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$40,231
Expenses
$42,034
Assets
$17,872
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • RANDALL GREEN (PRESIDENT)

People named in this filing

  • BRENDA BAIN (SECRETARY)
  • JIM BROOKS (VICE PRESIDE)
  • RANDALL GREEN (PRESIDENT)

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

The etowah county fair association and its members conduct several events during the year. All events are held at the etowah county fair grounds, which is property the association owns in etowah county.

What it reported doing in 2025

The etowah county fair association and its members conduct several events during the year. All events are held at the etowah county fair grounds, which is property the association owns in etowah county. The following is a listing of events that are conducted by the fair committee: dances are held twice a month; rodeo - held 2 nights in summer; etowah county fair - held the 3rd week of september from 5pm to midnight; annual car show - held in june. All income is put back into the association to be used for future events to enable the continued operation of the fair grounds as a service to the community.

Operating model

Revenue model
Other-operating. 95% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.7%; rating input score 100
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.5%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -8.3% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -5.4% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 99.7% of revenue deployed · 95.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $40K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.