Civic Intelligence

Spencer Agricultural Association

EIN 04-2504166 • 501(c)5 • Spencer, MA

Profile

Promotion of agriculture and horticulture activities

PO Box 46Spencer, MA 01562

www.spencerfair.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-1.0%

Higher net margin than 29% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

33rd percentile

-0.1%

Faster asset growth than 33% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-7.0%

Faster revenue growth than 19% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$648,813

Down $653 (-0.1%) from 2023

Liabilities

Up

$5,250

Up $5,250 from 2023

Net Assets

Down

$643,563

Down $5,903 (-0.9%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin29th percentile

Revenue

Down

$608,814

Down $45,735 (-7.0%) from 2023

Expenses

Down

$614,717

Down $17,301 (-2.7%) from 2023

Net Income

Down

-$5,903

Down $28,434 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $648,965Liabilities 2011: $0Net Assets 2011: $648,9652011Assets 2012: $632,886Liabilities 2012: $0Net Assets 2012: $632,8862012Assets 2013: $628,621Liabilities 2013: $37,070Net Assets 2013: $591,5512013Assets 2014: $662,880Liabilities 2014: $21,466Net Assets 2014: $641,4142014Assets 2015: $709,536Liabilities 2015: $69,376Net Assets 2015: $640,1602015Assets 2016: $747,993Liabilities 2016: $174,631Net Assets 2016: $573,3622016Assets 2017: $730,870Liabilities 2017: $234,096Net Assets 2017: $496,7742017Assets 2018: $678,610Liabilities 2018: $194,287Net Assets 2018: $484,3232018Assets 2019: $700,586Liabilities 2019: $150,651Net Assets 2019: $549,9352019Assets 2020: $579,680Liabilities 2020: $100,834Net Assets 2020: $478,8462020Assets 2021: $608,851Liabilities 2021: $15,565Net Assets 2021: $593,2862021Assets 2022: $626,935Liabilities 2022: $0Net Assets 2022: $626,9352022Assets 2023: $649,466Liabilities 2023: $0Net Assets 2023: $649,4662023Assets 2024: $648,813Liabilities 2024: $5,250Net Assets 2024: $643,5632024

Highlighted filing

2024

Assets$648,813
Liabilities$5,250
Net Assets$643,563
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $417,844Expenses 2011: $339,170Net Income 2011: $78,6742011Expenses 2012: $358,7732012Revenue 2013: $327,056Expenses 2013: $374,349Net Income 2013: -$47,2932013Revenue 2014: $410,679Expenses 2014: $386,926Net Income 2014: $23,7532014Revenue 2015: $402,916Expenses 2015: $404,170Net Income 2015: -$1,2542015Revenue 2016: $450,871Expenses 2016: $517,669Net Income 2016: -$66,7982016Revenue 2017: $481,282Expenses 2017: $557,870Net Income 2017: -$76,5882017Revenue 2018: $450,344Expenses 2018: $454,728Net Income 2018: -$4,3842018Revenue 2019: $495,987Expenses 2019: $430,375Net Income 2019: $65,6122019Revenue 2020: $63,736Expenses 2020: $134,547Net Income 2020: -$70,8112020Revenue 2021: $510,646Expenses 2021: $394,480Net Income 2021: $116,1662021Revenue 2022: $538,500Expenses 2022: $508,931Net Income 2022: $29,5692022Revenue 2023: $654,549Expenses 2023: $632,018Net Income 2023: $22,5312023Revenue 2024: $608,814Expenses 2024: $614,717Net Income 2024: -$5,9032024

Highlighted filing

2024

Revenue$608,814
Expenses$614,717
Net Income-$5,903
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$648,813
Liabilities
$5,250
Net assets
$643,563
Revenue
$608,814
Expenses
$614,717
Net income
-$5,903
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.49$0.05$6.44$6.09$6.15$0.06
2023Detailed filing. Detailed filing data is available for this year.$6.49$0.00$6.49$6.55$6.32$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$0.00$6.27$5.39$5.09$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.09$0.16$5.93$5.11$3.94$1.16
2020Detailed filing. Detailed filing data is available for this year.$5.80$1.01$4.79$0.64$1.35$0.71
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.01$1.51$5.50$4.96$4.30$0.66
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.79$1.94$4.84$4.50$4.55$0.04
2017Summary only. Only limited summary data is available for this year.$7.31$2.34$4.97$4.81$5.58$0.77
2016Detailed filing. Detailed filing data is available for this year.$7.48$1.75$5.73$4.51$5.18$0.67
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.10$0.69$6.40$4.03$4.04$0.01
2014Summary only. Only limited summary data is available for this year.$6.63$0.21$6.41$4.11$3.87$0.24
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.29$0.37$5.92$3.27$3.74$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$0.00$6.33$3.59
2011Summary only. Only limited summary data is available for this year.$6.49$0.00$6.49$4.18$3.39$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 13, 2025
Return Version
2023v6.0
Gross Receipts
$608,814
Mission and Program Overview

Mission

Promotion of agriculture and horticulture activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$487,892$531,545▲ $43,653
Cash and Non-Interest-Bearing Accounts$149,473$101,067▼ $48,406
Prepaid Expenses and Deferred Charges$12,101$16,201▲ $4,100
Total Assets$649,466$648,813▼ $653
Liabilities
Other Liabilities-$5,250-
Total Liabilities$0$5,250▲ $5,250
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$649,466$643,563▼ $5,903
Total Net Assets Fund Balance$649,466$643,563▼ $5,903
Total Liabilities and Net Assets / Fund Balance$649,466$648,813▼ $653

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$364,799$164,727$529,526
Leasehold Improvements$27,001$262,929$289,930
Equipment$6,445$240,579$247,024
Other Land Buildings$49,500$156,878$206,378
Land$83,800-$83,800
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Andrew LynchPresident
Catherine WhitneyDirector
Helen BarnesDirector
Jim DolanDirector
Robert KnightDirector
Amy MaherAssistant Tr
Nicole KibbeSecretary
Todd KibbeTreasuer
Lisa JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$36,849
Program Service Revenue
$571,958
Investment Income
$7
Other Revenue
$0
All Other Contributions
$36,849
Change in Net Assets
$-5,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$506,467
Salaries, Compensation, and Employee Benefits$108,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,838--$96,838
All Other Expenses$93,216$537-$93,753
Depreciation Depletion$30,770--$30,770
Other Expenses$28,534$10,612-$28,534
Fees for Services Accounting-$20,730-$20,730
Insurance$15,855--$15,855
Advertising$14,268--$14,268
Payroll Taxes$11,412--$11,412
Office Expenses-$8,027-$8,027
Interest$1,466--$1,466
Conferences and Meetings-$962-$962
Fees for Services Other-$125-$125
Total Functional Expenses$573,724$40,993$0$614,717
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
DEFERRED REVENUE:OUTDOOR FOOD$2,600
DEFERRED REVENUE:BUYER'S PLACE$2,500
DEFERRED REVENUE:OUTDOOR NONFOOD$150
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Todd kibbe nicole kibbe treasurer secretary siblings”

Form 990, Page 6, Part VI, Line 6

“The organization has members.”

Form 990, Page 6, Part VI, Line 7A

“The members of the organization's governing body, which is its board of directors, may elect new members to the board.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is presented to the organization's president and treasurer and is reviewed before it is filed.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public by virtue of a copy of federal form 990 and a copy of the reviewed financial statements having to accompany ma form pc, which is sumbitted to the attorney general's division of public charities. This document is readily available to the general public. The organization's governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Spencer Agricultural Association I
EIN
04-2504166
Phone
5088855814
Address
PO BOX 46, SPENCER, MA 01562

Signing Officer

Name
Todd Kibbe
Title
Treasuer
Phone
5088855814
Signed
2025-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Kibbe
Formed
1936
Legal Domicile
Ma
Voting Board Members
25
Independent Board Members
25
Employees
79
Volunteers
60

Preparer

Firm
Cancelmo CPA LLC
Address
159 MAIN ST, SPENCER, MA 01562
Preparer
Joanne R Cancelmo CPA
Phone
5088855308
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Direct fair expense:commo 18,106 0 0 direct fair expense:first 15,000 0 0 direct fair expense:tent 9,592 0 0 direct fair expense:renta 9,361 0 0 direct fair expense:sound 7,421 0 0 direct fair expense:ribbo 7,353 0 0 direct fair expense:waste 7,055 0 0 direct fair expense:restr 5,278 0 0 direct fair expense:fees 5,191 0 0 direct fair expense:souve 3,565 0 0 direct fair expense:ticke 2,441 0 0 direct fair expense:judge 1,525 0 0 direct fair expense:shirt 1,308 0 0 filing fees - ago 0 500 0 annual report fees 0 37 0 direct fair expense:sign 20 0 0 total 93,216 537 0”

Raw XML Appendix386 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AdvertisingGrp/ProgramServicesAmt014268
IRS990/AdvertisingGrp/TotalAmt014268
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0537
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IRS990/AllOtherExpensesGrp/TotalAmt093753
IRS990/BooksInCareOfDetail/PersonNm0TODD KIBBE
IRS990/BooksInCareOfDetail/PhoneNum05088855814
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001562
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0149473
IRS990/CashNonInterestBearingGrp/EOYAmt0101067
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0962
IRS990/ConferencesMeetingsGrp/TotalAmt0962
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt036849
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07
IRS990/CYOtherExpensesAmt0506467
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0571958
IRS990/CYRevenuesLessExpensesAmt0-5903
IRS990/CYSalariesCompEmpBnftPaidAmt0108250
IRS990/CYTotalExpensesAmt0614717
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0608814
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt030770
IRS990/DepreciationDepletionGrp/TotalAmt030770
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IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt079
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0573724
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt020730
IRS990/FeesForServicesAccountingGrp/TotalAmt020730
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0125
IRS990/FeesForServicesOtherGrp/TotalAmt0125
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0HELEN BARNES
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM DOLAN
IRS990/Form990PartVIISectionAGrp/PersonNm2LISA JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm3NICOLE KIBBE
IRS990/Form990PartVIISectionAGrp/PersonNm4TODD KIBBE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASUER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASSISTANT TR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0649466
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IRS990/OtherWebsiteInd0X
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IRS990/PrincipalOfficerNm0TODD KIBBE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FAIR REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1VARIOUS RENTALS
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0480452
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt190933
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2573
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0480452
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt190933
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2573
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt055184
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0499536
IRS990/PYProgramServiceRevenueAmt0599364
IRS990/PYRevenuesLessExpensesAmt022531
IRS990/PYSalariesCompEmpBnftPaidAmt0132482
IRS990/PYTotalExpensesAmt0632018
IRS990/PYTotalRevenueAmt0654549
IRS990/ReconcilationRevenueExpnssAmt0-5903
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0571958
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt036849
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt055184
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt051458
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0143491
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0571965
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0599365
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0487042
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0510646
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt063736
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02232754
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02376245
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0608814
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0654549
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0538500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0510646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt063736
IRS990ScheduleA/Total509Grp/TotalAmt02376245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0608814
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0654549
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0538500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0510646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt063736
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02376245
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0364799
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0164727
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0529526
IRS990ScheduleD/EquipmentGrp/BookValueAmt06445
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0240579
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0247024
IRS990ScheduleD/LandGrp/BookValueAmt083800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt083800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt027001
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0262929
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0289930
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt049500
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0156878
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0206378
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE:OUTDOOR FOOD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED REVENUE:BUYER'S PLACE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED REVENUE:OUTDOOR NONFOOD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0531545
IRS990ScheduleD/TotalLiabilityAmt05250
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TODD KIBBE NICOLE KIBBE TREASURER SECRETARY SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, WHICH IS ITS BOARD OF DIRECTORS, MAY ELECT NEW MEMBERS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE ORGANIZATION'S PRESIDENT AND TREASURER AND IS REVIEWED BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY VIRTUE OF A COPY OF FEDERAL FORM 990 AND A COPY OF THE REVIEWED FINANCIAL STATEMENTS HAVING TO ACCOMPANY MA FORM PC, WHICH IS SUMBITTED TO THE ATTORNEY GENERAL'S DIVISION OF PUBLIC CHARITIES. THIS DOCUMENT IS READILY AVAILABLE TO THE GENERAL PUBLIC. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECT FAIR EXPENSE:COMMO 18,106 0 0 DIRECT FAIR EXPENSE:FIRST 15,000 0 0 DIRECT FAIR EXPENSE:TENT 9,592 0 0 DIRECT FAIR EXPENSE:RENTA 9,361 0 0 DIRECT FAIR EXPENSE:SOUND 7,421 0 0 DIRECT FAIR EXPENSE:RIBBO 7,353 0 0 DIRECT FAIR EXPENSE:WASTE 7,055 0 0 DIRECT FAIR EXPENSE:RESTR 5,278 0 0 DIRECT FAIR EXPENSE:FEES 5,191 0 0 DIRECT FAIR EXPENSE:SOUVE 3,565 0 0 DIRECT FAIR EXPENSE:TICKE 2,441 0 0 DIRECT FAIR EXPENSE:JUDGE 1,525 0 0 DIRECT FAIR EXPENSE:SHIRT 1,308 0 0 FILING FEES - AGO 0 500 0 ANNUAL REPORT FEES 0 37 0 DIRECT FAIR EXPENSE:SIGN 20 0 0 TOTAL 93,216 537 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0649466
IRS990/TotalAssetsEOYAmt0648813
IRS990/TotalAssetsGrp/BOYAmt0649466
IRS990/TotalAssetsGrp/EOYAmt0648813
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt036849
IRS990/TotalEmployeeCnt079
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0573724
IRS990/TotalFunctionalExpensesGrp/TotalAmt0614717
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt05250
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt05250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0649466
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0643563
IRS990/TotalProgramServiceExpensesAmt0573724
IRS990/TotalProgramServiceRevenueAmt0571958
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0571965
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0608814
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0649466
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0648813
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt048 SMITHVILLE ROAD
IRS990/USAddress/CityNm0SPENCER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001562
IRS990/VotingMembersGoverningBodyCnt025
IRS990/VotingMembersIndependentCnt025
IRS990/WebsiteAddressTxt0WWW.SPENCERFAIR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD KIBBE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASUER
ReturnHeader/BusinessOfficerGrp/PhoneNum05088855814
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCER AGRICULTURAL ASSOCIATION I
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0042504166
ReturnHeader/Filer/PhoneNum05088855814
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 46
ReturnHeader/Filer/USAddress/CityNm0SPENCER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001562
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823607931
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CANCELMO CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0159 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPENCER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001562
ReturnHeader/PreparerPersonGrp/PhoneNum05088855308
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOANNE R CANCELMO CPA
ReturnHeader/ReturnTs02025-09-13T09:51:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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