Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Rochester Agricultural and Mechanical Assn
EIN 02-0185330 • 501(c)5 • Rochester, NH
Profile
ANNUAL COUNTRY FAIR.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.29x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Balance Sheet
Assets
Up$354,937
Up $15,958 (+4.7%) from 2023
Liabilities
Down$458,639
Down $110,255 (-19%) from 2023
Net Assets
Up-$103,702
Up $126,213 (+55%) from 2023
Revenue
Up$845,313
Up $170,426 (+25%) from 2023
Expenses
Up$720,600
Up $61,466 (+9.3%) from 2023
Net Income
Up$124,713
Up $108,960 (+692%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $354,937
- Liabilities
- $458,639
- Net assets
- -$103,702
- Revenue
- $845,313
- Expenses
- $720,600
- Net income
- $124,713
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 13, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $845,313
Mission and Program Overview
Mission
ANNUAL COUNTRY FAIR.
ANNUAL COUNTRY FAIR
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $311,820 | $304,541 | ▼ $7,279 |
| Cash and Non-Interest-Bearing Accounts | $26,296 | $49,533 | ▲ $23,237 |
| Loans From Officers Directors | $92,265 | $2,800 | ▼ $89,465 |
| Total Assets | $338,979 | $354,937 | ▲ $15,958 |
| Other Assets Total | $863 | $863 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $406,408 | $394,579 | ▼ $11,829 |
| Accounts Payable and Accrued Expenses | $61,260 | $61,260 | → $0 |
| Other Liabilities | $8,961 | $0 | ▼ $8,961 |
| Total Liabilities | $568,894 | $458,639 | ▼ $110,255 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $863 | $2,363 | ▲ $1,500 |
| Net Assets Without Donor Restrictions | $-230,778 | $-106,065 | ▲ $124,713 |
| Total Net Assets Fund Balance | $-229,915 | $-103,702 | ▲ $126,213 |
| Total Liabilities and Net Assets / Fund Balance | $338,979 | $354,937 | ▲ $15,958 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | $996,853 | $996,853 |
| Land | $201,420 | - | $201,420 |
| Equipment | $103,121 | $12,734 | $115,855 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Tom Dubois | President |
| Nancy Gilbert | Vice President |
| Bill Jones | Director |
| Bob Brown | Director |
| Dana Hall | Director |
| Donald Whittum | Director |
| Paul Kennedy | Director |
| Sandy Kean | Clerk |
| Vicky Stone | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $793,969
- Investment Income
- $1
- Other Revenue
- $51,343
- Change in Net Assets
- $124,713
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $689,289 |
| Salaries, Compensation, and Employee Benefits | $26,311 |
| Grants and Similar Amounts Paid | $5,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $305,102 | - | - | $305,102 |
| Advertising | $50,475 | - | - | $50,475 |
| Insurance | $40,822 | - | - | $40,822 |
| Office Expenses | $34,115 | - | - | $34,115 |
| Interest | $28,796 | - | - | $28,796 |
| Other Salaries and Wages | $24,834 | - | - | $24,834 |
| Other Expenses | $13,030 | - | - | $13,030 |
| All Other Expenses | $11,702 | - | - | $11,702 |
| Depreciation Depletion | $7,279 | - | - | $7,279 |
| Fees for Services Accounting | $5,783 | - | - | $5,783 |
| Grants to Domestic Orgs | $5,000 | - | - | $5,000 |
| Information Technology | $4,508 | - | - | $4,508 |
| Payroll Taxes | $1,477 | - | - | $1,477 |
| Total Functional Expenses | $720,600 | $0 | $0 | $720,600 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $92,265 | $2,800 | ▼ $89,465 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Organization works as a board of directors.”
Form 990, Part VI, Section A, Line 7A
“Board of directors has the authority to appoint new members.”
Form 990, Part VI, Section A, Line 7B
“Board of directors oversees management of the organization”
Form 990, Part VI, Section B, Line 11B
“Board of directors will receive a copy of the tax return during a meeting set up to discuss said tax return.”
Form 990, Part VI, Section B, Line 12C
“The board of directors reviews the policy annually in january.”
Form 990, Part VI, Section C, Line 19
“Documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Rochester Agricultural & Mechanical Assn
- EIN
- 02-0185330
- Phone
- 6033326585
- Address
- 72 LAFAYETTE STEET, ROCHESTER, NH 03867
Signing Officer
- Name
- Vicky Stone
- Title
- Treasurer
- Phone
- 6033326585
- Signed
- 2025-07-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Nancy Gilbert
- Formed
- 1875
- Legal Domicile
- Nh
- Voting Board Members
- 226
- Independent Board Members
- 226
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Isaacs & Associates LLC
- Address
- PO BOX 361, YORK, ME 03909
- Preparer
- Rebecca a Isaacs CPA
- Phone
- 2073512534
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Contract services: program service expenses 35,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,000. Fire protection services: program service expenses 26,729. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,729. Waste removal services: program service expenses 20,679. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,679. Utilities: program service expenses 30,997. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,997. Security: program service expenses 4,092. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,092. Police services: program service expenses 32,816. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,816. Musical entertainment: program service expenses 6,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,450. Equipment service rental: program service expenses 22,185. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,185. Entertainment and shows services: program service expenses 126,154. Management and general expenses 0. Fundraising expenses 0. Total expenses 126,154.”
FORM 990, PART XI, LINE 9:
“Increase in net assets with donor restrictions 1,500.”
Raw XML Appendix388 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/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ADMISSIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CORPORATE SPONSOR & CO |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | GROUNDS & BUILDING REN |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | ALL OTHER FAIR INCOME |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 150677 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 57851 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 492805 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 150677 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 92636 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 57851 |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PREMIUMS/AWARDS/ATTRACTIONS: FAIR REWARDS AGRICULTURAL EXHIBITORS IN THE FORM OF PREMIUMS, TROPHIES AND RIBBONS. ATTTACTIONS INCLUDE EDUCATIONAL PROGRAMS AND TOURS. |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYContributionsGrantsAmt | 0 | 0 |
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| IRS990/PYTotalExpensesAmt | 0 | 659134 |
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| IRS990/PYTotalRevenueAmt | 0 | 674887 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 12734 |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | DONALD WHITTUM |
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| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 2800 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION WORKS AS A BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD OF DIRECTORS HAS THE AUTHORITY TO APPOINT NEW MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD OF DIRECTORS OVERSEES MANAGEMENT OF THE ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE TAX RETURN DURING A MEETING SET UP TO DISCUSS SAID TAX RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS REVIEWS THE POLICY ANNUALLY IN JANUARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 35,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,000. FIRE PROTECTION SERVICES: PROGRAM SERVICE EXPENSES 26,729. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,729. WASTE REMOVAL SERVICES: PROGRAM SERVICE EXPENSES 20,679. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,679. UTILITIES: PROGRAM SERVICE EXPENSES 30,997. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,997. SECURITY: PROGRAM SERVICE EXPENSES 4,092. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,092. POLICE SERVICES: PROGRAM SERVICE EXPENSES 32,816. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,816. MUSICAL ENTERTAINMENT: PROGRAM SERVICE EXPENSES 6,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,450. EQUIPMENT SERVICE RENTAL: PROGRAM SERVICE EXPENSES 22,185. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,185. ENTERTAINMENT AND SHOWS SERVICES: PROGRAM SERVICE EXPENSES 126,154. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126,154. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | INCREASE IN NET ASSETS WITH DONOR RESTRICTIONS 1,500. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
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| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 720600 |
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| IRS990/TotalLiabilitiesBOYAmt | 0 | 568894 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 458639 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 458639 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -103702 |
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| IRS990/TotalProgramServiceExpensesAmt | 0 | 720600 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 793969 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 354937 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 72 LAFAYETTE STREET |
| IRS990/USAddress/CityNm | 0 | ROCHESTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | NH |
| IRS990/USAddress/ZIPCd | 0 | 03867 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 226 |
| IRS990/VotingMembersIndependentCnt | 0 | 226 |
| IRS990/WebsiteAddressTxt | 0 | WWW.GRANITESTATEFAIR.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VICKY STONE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6033326585 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROCHESTER AGRICULTURAL & MECHANICAL ASSN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROCH |
| ReturnHeader/Filer/EIN | 0 | 020185330 |
| ReturnHeader/Filer/PhoneNum | 0 | 6033326585 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 72 LAFAYETTE STEET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 03867 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 474023321 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ISAACS & ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 361 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 03909 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2073512534 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REBECCA A ISAACS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-29T13:37:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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