Union County Fair Inc

Nonprofit profile at a glance

EIN
311381462
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Sturgis, KY, USA
Phone
2703336924
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$249,779
Expenses
$144,936
Assets
$308,547
Liabilities
$200

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

Leadership & pay

41 people listed

Executive titles in this filing

  • DUSTIN WHITE (PRESIDENT)

People named in this filing

  • EMILEE BLACK (DIRECTOR)
  • JOHN MARK BROWN (DIRECTOR)
  • ANNETTE BUCKMAN (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

To conduct and operate the annual union county fair which is a week long event for the benefit and development of the agricultural and horticultural resources of this area.

What it reported doing in 2025

Additional expenses in support of the union county fair and agricultural exhibits for one week each july. Approximately 10,000 in attendance.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 59
  • Sustainability: 73
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.8%; rating input score 57
  • Program expense ratio: 96.2%; rating input score 96
  • 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: 80.8%; rating input score 81; 24th 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: 42%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.13; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 56.8% of revenue deployed · 96.2% of spending went to programs
  • Governance: 21 of 26 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $139K in reported program spending
  • Leadership: top reported pay $0 · 41 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.