Indiana County Fair Association

Nonprofit profile at a glance

EIN
251012277
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Indiana, PA, USA
Phone
7244656703
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fairs

Reported finances

Revenue
$644,379
Expenses
$479,065
Assets
$305,805
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • RAYMOND MARTIN (PRESIDENT)

Highest reported compensation

  • DEBRA STREAMS (BOARD MEMBER): $4,300 total reported compensation
  • ANTHONY ENCISO (SECRETARY): $1,800 total reported compensation
  • TIFFANY STEWART (TREASURER): $1,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Indiana county fair shall promote the growth and improvement of agriculture sciences; educated and provide for the exchange of information between the producer and consumer of food, fiber, and energy; and educate and provide a venue for the exchange of agricultural scences among governmental agencies, local businesses, and non-proft organizations.

What it reported doing in 2024

We held our 162nd Indiana county fair in 2025. Our paid attendance was over 18,000 which was an increase from the previous year. The tractor pulls had 15 additional tractor hooks from 2024 bringing the total number of tractor hooks for 2025 to 210. We also had an additional 11 trucks come out to our pulls bringing the total of truck pulls to 91. We utilized a new pulling promoter for our friday night show and 29 pro stock tractors/semi trucks put on a great show. We continued the tradition of band night with 10 local schools and cheerleading expo with those same local schools sending multiple ages of teams to entertain the crowd. Several of our exhibit categories such as art/photo/crafts and youth under 19 exhibits had double the exhibits from last year. We also had plenty of animal exhibitors with horses, cows, pigs, goats that showed in the arena all week.

Operating model

Revenue model
Other-operating. 66% 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: 77
  • Transparency & Controls: 92
  • Accountability: 65
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.7%; rating input score 70
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: $23.82 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.7%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 33.7% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 47% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 69.7% of revenue deployed · 93.5% of spending went to programs
  • Governance: 12 of 15 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $448K in reported program spending
  • Leadership: top reported pay $4K · 16 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.