Union County Fair Association

Nonprofit profile at a glance

EIN
710507811
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
El Dorado, AR, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fairs

Reported finances

Revenue
$300,395
Expenses
$259,073
Assets
$270,065
Liabilities
$1,722

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

Leadership & pay

1 person listed

Executive titles in this filing

  • VAN DUMAS (PRESIDENT)

Highest reported compensation

  • VAN DUMAS (PRESIDENT): $4,974 total reported compensation

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

Overview

Mission

Mission is to provide learningunion county fair has paid attendence to view and participate in agriculture and homemaking displays

What it reported doing in 2025

To view and participate in agriculture and homemaking to provide entertainment of carnival rides

Operating model

Revenue model
Other-operating. 90% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Accountability: 16
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.3%; rating input score 86
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 13.8%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 86.3% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $259K in reported program spending
  • Leadership: top reported pay $5K · 1 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.