Recreation & Sports (N115) 990 on File

FRIENDS OF THE MERCED COUNTY FAIR INC

EIN: 26-0742048 · MERCED, CA 95344-0292 · United States · FY 2025 Data

3 out of 5 42 / 100 Based on 2+ years of filings

Financial strength (30%) 99/100

Reliability (20%) 50/100

Effectiveness (25%) 11/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 10/18/2026

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CharityAI™ Score

Not yet evaluated

Financial Overview — FY 2025

$131K

Total Revenue

$87K

Total Expenses

$358K

Net Assets

N/A

Employees

Revenue Sources

Program Expense Ratio N/A

Fundraising Efficiency 12.5%

Operating Reserve 49.51x

Liability-to-Asset N/A

Revenue Diversification 27.3%

Compared with Peers

FY 2025

Compared with 6,471 similar organizations (United States, Recreation & Sports, under $100K in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	12.5%	39.3%	P10P90	Above median
Operating reserve Months of expenses covered by net assets · higher is better	49.5 mo	9.8 mo	P10P90	Top quarter
Revenue concentration Share of revenue from the largest source · lower is better	27.3%	84.0%	P10P90	Top quarter
Surplus margin Surplus as a share of revenue	33.6%	8.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$131K	$87K	$358K	—	—
2023	$123K	$93K	$283K	58.8%	—
2022	$108K	$35K	$254K	76.6%	0
2021	$74K	$42K	N/A	—	0

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Organization Details

EIN: 26-0742048
State: CA
City: MERCED
ZIP: 95344-0292
Classification: N115
Category: Recreation & Sports
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
An organization that is not in good standing with its registry (for example a revoked tax exemption) is shown as Not rated.
"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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