Civic Intelligence

Sagadahoc Agricultural & Horticultural Society

990 • Fiscal year 2019 • EIN 01-0153868

Nov 01, 2018 to Oct 31, 2019 • Filed on Mar 03, 2020

PO Box 236Topsham, ME 04086

(207) 729-1544

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

38th percentile

3.0%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

17th percentile

$0

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

34th percentile

1.8%

Faster asset growth than 34% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

40th percentile

0.4%

Faster revenue growth than 40% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,261,452

Up $22,112 (+1.8%) from 2018

Net Assets

Up

$1,260,415

Up $21,756 (+1.8%) from 2018

Liabilities

Up

$1,037

Up $356 (+52%) from 2018

Revenue

Up

$721,402

Up $3,059 (+0.4%) from 2018

Expenses

Up

$699,646

Up $63,161 (+9.9%) from 2018

Net Income

Down

$21,756

Down $60,102 (-73%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2009: $110,921Liabilities 2009: $81,788Net Assets 2009: $29,1332009Assets 2010: $116,264Liabilities 2010: $90,764Net Assets 2010: $25,5002010Assets 2011: $118,009Liabilities 2011: $82,368Net Assets 2011: $35,6412011Assets 2012: $171,723Liabilities 2012: $69,977Net Assets 2012: $101,7462012Assets 2013: $123,143Liabilities 2013: $79,337Net Assets 2013: $43,8062013Assets 2014: $202,153Liabilities 2014: $32,253Net Assets 2014: $169,9002014Assets 2015: $304,745Liabilities 2015: $31,488Net Assets 2015: $273,2572015Assets 2016: $156,073Liabilities 2016: $22,264Net Assets 2016: $133,8092016Assets 2017: $805,543Liabilities 2017: $786,810Net Assets 2017: $18,7332017Assets 2018: $1,239,340Liabilities 2018: $681Net Assets 2018: $1,238,6592018Assets 2019: $1,261,452Liabilities 2019: $1,037Net Assets 2019: $1,260,4152019Assets 2020: $1,353,124Liabilities 2020: $476Net Assets 2020: $1,352,6482020Assets 2021: $1,379,300Liabilities 2021: $776Net Assets 2021: $1,378,5242021Assets 2022: $1,580,823Liabilities 2022: $599Net Assets 2022: $1,580,2242022Assets 2023: $1,764,857Liabilities 2023: $2,563Net Assets 2023: $1,762,2942023Assets 2024: $1,829,675Liabilities 2024: $1,949Net Assets 2024: $1,827,7262024Assets 2025: $1,860,385Liabilities 2025: $400Net Assets 2025: $1,859,9852025

Highlighted filing

2019

Assets$1,261,452
Liabilities$1,037
Net Assets$1,260,415

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2009: $28,606Expenses 2009: $28,607Net Income 2009: -$12009Revenue 2010: $492,905Expenses 2010: $496,539Net Income 2010: -$3,6342010Revenue 2011: $606,010Expenses 2011: $595,869Net Income 2011: $10,1412011Revenue 2012: $737,540Expenses 2012: $671,435Net Income 2012: $66,1052012Revenue 2013: $583,276Expenses 2013: $641,216Net Income 2013: -$57,9402013Revenue 2014: $642,445Expenses 2014: $565,449Net Income 2014: $76,9962014Revenue 2015: $638,519Expenses 2015: $535,162Net Income 2015: $103,3572015Revenue 2016: $641,911Expenses 2016: $631,080Net Income 2016: $10,8312016Revenue 2017: $596,255Expenses 2017: $597,229Net Income 2017: -$9742017Revenue 2018: $718,343Expenses 2018: $636,485Net Income 2018: $81,8582018Revenue 2019: $721,402Expenses 2019: $699,646Net Income 2019: $21,7562019Revenue 2020: $175,142Expenses 2020: $82,909Net Income 2020: $92,2332020Revenue 2021: $693,236Expenses 2021: $667,362Net Income 2021: $25,8742021Revenue 2022: $1,187,451Expenses 2022: $985,751Net Income 2022: $201,7002022Revenue 2023: $1,035,524Expenses 2023: $863,734Net Income 2023: $171,7902023Revenue 2024: $924,124Expenses 2024: $858,692Net Income 2024: $65,4322024Revenue 2025: $1,039,483Expenses 2025: $1,007,224Net Income 2025: $32,2592025

Highlighted filing

2019

Revenue$721,402
Expenses$699,646
Net Income$21,756
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Mar 3, 2020
Return Version
2018v3.1
Gross Receipts
$721,402
Mission and Program Overview

Mission

Agricultural fair

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,057,015$1,094,488▲ $37,473
Cash and Non-Interest-Bearing Accounts$182,325$144,224▼ $38,101
Savings and Temporary Cash Investments-$22,740-
Total Assets$1,239,340$1,261,452▲ $22,112
Liabilities
Other Liabilities$681$1,037▲ $356
Total Liabilities$681$1,037▲ $356
Net Assets / Fund Balance
Unrestricted Net Assets$1,238,659$1,260,415▲ $21,756
Total Net Assets Fund Balance$1,238,659$1,260,415▲ $21,756
Total Liabilities and Net Assets / Fund Balance$1,239,340$1,261,452▲ $22,112

Asset Categories

AssetBook ValueDepreciationBasis
Land$837,800-$837,800
Buildings$245,793$587,138$832,931
Equipment$10,895$6,919$17,814
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leon BrillantPresident
Marie Brillant1st Vice President
Shawn Robert2nd Vice President
Linda BakerGate Director
Kathi YerginSecretary
Cindy RogersSup of Hall
Kevin LeemanSup of Harness Racing
Dick BrownSup of Livestock
Thomas RhodesSup of Pulling
Revenue and Support

Revenue Composition

Contributions and Grants
$144,997
Program Service Revenue
$555,509
Investment Income
$44
Other Revenue
$20,852
All Other Contributions
$25,064
Change in Net Assets
$21,756
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$699,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$135,259--$135,259
Other Expenses$64,877--$64,877
Occupancy$39,584--$39,584
Insurance$34,410--$34,410
Advertising$12,255--$12,255
Depreciation Depletion$11,140--$11,140
Office Expenses$10,856--$10,856
Fees for Services Accounting$9,257--$9,257
Fees for Services Legal$567--$567
Total Functional Expenses$699,646$0$0$699,646
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,187
Gaming Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$637
Miss Topsham Fair Scholarship$400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The bookkeeper presents form 990 to the board before it is filed.

Form 990, Part VI, Section C, line 19

The Organization makes governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sagadahoc Agricultural &
EIN
01-0153868
Phone
2077291544
Address
PO BOX 236, TOPSHAM, ME 04086

Signing Officer

Name
Leon Brillant
Title
President
Phone
2077291544
Signed
2020-03-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Leon Brillant
Formed
1900
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Ouellette & Associates Pa
Address
1111 LISBON STREET, LEWISTON, ME 04240
Preparer
Joseph E Lavigne
Phone
2077860328
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Contract Services: Program service expenses 46,384. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,384. Other Operating Expenses: Program service expenses 26,432. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,432. Fair Entertainment: Program service expenses 25,899. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,899. Repairs and Maintenance: Program service expenses 15,947. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,947. Meetings and Meals: Program service expenses 7,229. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,229. Dues: Program service expenses 3,942. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,942. Kitchen Supplies: Program service expenses 3,578. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,578. Portable Potties: Program service expenses 3,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,400. Equipment Rental: Program service expenses 2,448. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,448.

Raw XML Appendix383 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SUP OF LIVESTOCK
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IRS990/Form990PartVIISectionAGrp/TitleTxt5SUP OF HARNESS RACING
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0245793
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0587138
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0832931
IRS990ScheduleD/EquipmentGrp/BookValueAmt010895
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06919
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017814
IRS990ScheduleD/LandGrp/BookValueAmt0837800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0837800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0637
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Cards Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Miss Topsham Fair Scholarship
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01094488
IRS990ScheduleD/TotalLiabilityAmt01037
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOOKKEEPER PRESENTS FORM 990 TO THE BOARD BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization makes governing documents and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Contract Services: Program service expenses 46,384. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,384. Other Operating Expenses: Program service expenses 26,432. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,432. Fair Entertainment: Program service expenses 25,899. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,899. Repairs and Maintenance: Program service expenses 15,947. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,947. Meetings and Meals: Program service expenses 7,229. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,229. Dues: Program service expenses 3,942. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,942. Kitchen Supplies: Program service expenses 3,578. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,578. Portable Potties: Program service expenses 3,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,400. Equipment Rental: Program service expenses 2,448. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,448.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01239340
IRS990/TotalAssetsEOYAmt01261452
IRS990/TotalAssetsGrp/BOYAmt01239340
IRS990/TotalAssetsGrp/EOYAmt01261452
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0144997
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0699646
IRS990/TotalFunctionalExpensesGrp/TotalAmt0699646
IRS990/TotalGrossUBIAmt015665
IRS990/TotalLiabilitiesBOYAmt0681
IRS990/TotalLiabilitiesEOYAmt01037
IRS990/TotalLiabilitiesGrp/BOYAmt0681
IRS990/TotalLiabilitiesGrp/EOYAmt01037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01238659
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01260415
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0699646
IRS990/TotalProgramServiceRevenueAmt0555509
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0560740
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0721402
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015665
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01239340
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01261452
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01238659
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01260415
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030 Vahall Drive
IRS990/USAddress/CityNm0Topsham
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004086
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-11-06 18:47:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd00
ReturnHeader/BusinessOfficerGrp/PersonNm0Leon Brillant
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02077291544
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAGADAHOC AGRICULTURAL &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HORTICULTURAL SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0SAGA
ReturnHeader/Filer/EIN0010153868
ReturnHeader/Filer/PhoneNum02077291544
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 236
ReturnHeader/Filer/USAddress/CityNm0TOPSHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004086
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId032BD575272EA731415C643E284197BD4F77D20E2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.231.208.22
ReturnHeader/FilingSecurityInformation/IPDt02020-03-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm008:59:40
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010448675
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OUELLETTE & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01111 LISBON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEWISTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004240
ReturnHeader/PreparerPersonGrp/PhoneNum02077860328
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph E Lavigne
ReturnHeader/ReturnTs02020-03-13T16:52:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-11-01
ReturnHeader/TaxPeriodEndDt02019-10-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$1.04$1.01$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.92$0.86$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$1.04$0.86$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$1.19$0.99$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.69$0.67$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.18$0.08$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.72$0.70$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.72$0.64$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.79$0.02$0.60$0.60$0.00
2016Summary only. Only limited summary data is available for this year.$0.16$0.02$0.13$0.64$0.63$0.01
2015Summary only. Only limited summary data is available for this year.$0.30$0.03$0.27$0.64$0.54$0.10
2014Summary only. Only limited summary data is available for this year.$0.20$0.03$0.17$0.64$0.57$0.08
2013Summary only. Only limited summary data is available for this year.$0.12$0.08$0.04$0.58$0.64$0.06
2012Summary only. Only limited summary data is available for this year.$0.17$0.07$0.10$0.74$0.67$0.07
2011Summary only. Only limited summary data is available for this year.$0.12$0.08$0.04$0.61$0.60$0.01
2010Summary only. Only limited summary data is available for this year.$0.12$0.09$0.03$0.49$0.50$0.00
2009Summary only. Only limited summary data is available for this year.$0.11$0.08$0.03$0.03$0.03$0.00
Peer Organizations

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