Civic Intelligence

Spencer Agricultural Association Inc

990 • Fiscal year 2016 • EIN 04-2504166

Nov 01, 2015 to Oct 31, 2016 • Filed on Sep 07, 2017

Organization ProfileWWW.SPENCERFAIR.ORG
PO Box 46Spencer, MA 01562

(508) 414-7580

Siviq Scores

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

Liabilities / Assets

87th percentile

0.23x

Higher debt load relative to assets than 87% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

91st percentile

0.39x

Higher debt load relative to revenue than 91% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

9th percentile

-15%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

58th percentile

5.4%

Faster asset growth than 58% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

80th percentile

12%

Faster revenue growth than 80% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$747,993

Up $38,457 (+5.4%) from 2015

Net Assets

Down

$573,362

Down $66,798 (-10%) from 2015

Liabilities

Up

$174,631

Up $105,255 (+152%) from 2015

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin9th percentile

Revenue

Up

$450,871

Up $47,955 (+12%) from 2015

Expenses

Up

$517,669

Up $113,499 (+28%) from 2015

Net Income

Down

-$66,798

Down $65,544 (-5227%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$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

2016

Assets$747,993
Liabilities$174,631
Net Assets$573,362
Open 2016 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$450,871
Expenses$517,669
Net Income-$66,798
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Sep 7, 2017
Return Version
2015v3.0
Gross Receipts
$450,871
Mission and Program Overview

Mission

Promotion of agriculture and horticulture activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$470,355$579,383▲ $109,028
Cash and Non-Interest-Bearing Accounts$229,422$154,998▼ $74,424
Prepaid Expenses and Deferred Charges$9,759$13,612▲ $3,853
Total Assets$709,536$747,993▲ $38,457
Liabilities
Other Liabilities$50,000$150,000▲ $100,000
Deferred Revenue$5,090$17,631▲ $12,541
Accounts Payable and Accrued Expenses$14,286$7,000▼ $7,286
Total Liabilities$69,376$174,631▲ $105,255
Net Assets / Fund Balance
Unrestricted Net Assets$640,160$573,362▼ $66,798
Total Net Assets Fund Balance$640,160$573,362▼ $66,798
Total Liabilities and Net Assets / Fund Balance$709,536$747,993▲ $38,457

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$123,484$286,925$410,409
Buildings$328,827$63,945$392,772
Equipment$42,072$176,828$218,900
Land$85,000-$85,000
Other Land Buildings-$13,319$13,319
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Robert KnightPresident
Brian RossbachDirector
Charlotte SchmidtDirector
Fay BatchelorDirector
Kelly LalondeDirector
Nicole KibbeSecretary
Todd KibbeTreasurer
Eric KibbeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$450,857
Investment Income
$14
Other Revenue
$0
Change in Net Assets
$-66,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$377,382
Salaries, Compensation, and Employee Benefits$140,287
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,287--$140,287
Depreciation Depletion$39,253--$39,253
Advertising$39,008--$39,008
Insurance$21,336--$21,336
All Other Expenses$15,371$2,536-$17,907
Other Expenses$11,382--$11,382
Office Expenses$410$6,705-$7,115
Fees for Services Accounting-$4,884-$4,884
Conferences and Meetings-$2,175-$2,175
Interest$1,269--$1,269
Total Functional Expenses$501,369$16,300$0$517,669
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$150,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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

“Eric kibbe nicole kibbe vice presid secretary daughter eric kibbe todd kibbe vice presid treasurer son”

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 it's 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

“By virture of a copy of federal form 990 and a copy of the reviewed financial statements having to accompany ma form pc which is submitted to the attorney general, division of public charities, which is a public document, such information is made 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
EIN
04-2504166
Phone
5084147580
Address
PO BOX 46, SPENCER, MA 01562

Signing Officer

Name
Robert Knight
Title
President
Phone
5084147580
Signed
2017-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Knight
Formed
1936
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
20

Preparer

Firm
M Love & Associates LLC
Address
67 MILLBROOK STREET, WORCESTER, MA 01606
Preparer
Mark L Love CPA
Phone
5087975200
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ERIC KIBBE NICOLE KIBBE VICE PRESID SECRETARY DAUGHTER ERIC KIBBE TODD KIBBE VICE PRESID TREASURER SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, WHICH IS IT'S 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/ExplanationTxt4BY VIRTURE OF A COPY OF FEDERAL FORM 990 AND A COPY OF THE REVIEWED FINANCIAL STATEMENTS HAVING TO ACCOMPANY MA FORM PC WHICH IS SUBMITTED TO THE ATTORNEY GENERAL, DIVISION OF PUBLIC CHARITIES, WHICH IS A PUBLIC DOCUMENT, SUCH INFORMATION IS MADE READILY AVAILABLE TO THE GENERAL PUBLIC. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0709536
IRS990/TotalAssetsEOYAmt0747993
IRS990/TotalAssetsGrp/BOYAmt0709536
IRS990/TotalAssetsGrp/EOYAmt0747993
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0501369
IRS990/TotalFunctionalExpensesGrp/TotalAmt0517669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069376
IRS990/TotalLiabilitiesEOYAmt0174631
IRS990/TotalLiabilitiesGrp/BOYAmt069376
IRS990/TotalLiabilitiesGrp/EOYAmt0174631
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0640160
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0573362
IRS990/TotalProgramServiceExpensesAmt0501369
IRS990/TotalProgramServiceRevenueAmt0450857
IRS990/TotalRevenueGrp/ExclusionAmt014
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0450857
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0450871
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016 BULLARD ROAD
IRS990/USAddress/CityNm0NORTH BROOKFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001535
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.SPENCERFAIR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT KNIGHT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05084147580
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCER AGRICULTURAL ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0042504166
ReturnHeader/Filer/PhoneNum05084147580
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 46
ReturnHeader/Filer/USAddress/CityNm0SPENCER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001562
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464181625
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M LOVE & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt067 MILLBROOK STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WORCESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001606
ReturnHeader/PreparerPersonGrp/PhoneNum05087975200
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK L LOVE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-09-07T16:04:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-11-01
ReturnHeader/TaxPeriodEndDt02016-10-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$747,993
Liabilities
$174,631
Net assets
$573,362
Revenue
$450,871
Expenses
$517,669
Net income
-$66,798
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)5 • $500k-$1M nonprofits