Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
990 • Fiscal year 2019 • EIN 04-2504166
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Up$700,586
Up $21,976 (+3.2%) from 2018
Net Assets
Up$549,935
Up $65,612 (+14%) from 2018
Liabilities
Down$150,651
Down $43,636 (-22%) from 2018
Revenue
Up$495,987
Up $45,643 (+10%) from 2018
Expenses
Down$430,375
Down $24,353 (-5.4%) from 2018
Net Income
Up$65,612
Up $69,996 (+1597%) from 2018
Promotion of agriculture and horticulture activities
Promotion of agriculture, horticulture, youth activities, and other outdoor entertainment and sports.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $564,750 | $539,787 | ▼ $24,963 |
| Cash and Non-Interest-Bearing Accounts | $110,735 | $156,893 | ▲ $46,158 |
| Prepaid Expenses and Deferred Charges | $3,125 | $3,906 | ▲ $781 |
| Total Assets | $678,610 | $700,586 | ▲ $21,976 |
| Liabilities | |||
| Other Liabilities | $187,172 | $138,599 | ▼ $48,573 |
| Deferred Revenue | $7,115 | $11,660 | ▲ $4,545 |
| Accounts Payable and Accrued Expenses | - | $392 | - |
| Total Liabilities | $194,287 | $150,651 | ▼ $43,636 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $484,323 | $549,935 | ▲ $65,612 |
| Total Net Assets Fund Balance | $484,323 | $549,935 | ▲ $65,612 |
| Total Liabilities and Net Assets / Fund Balance | $678,610 | $700,586 | ▲ $21,976 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $68,906 | $341,503 | $410,409 |
| Buildings | $301,447 | $94,109 | $395,556 |
| Equipment | $24,571 | $207,588 | $232,159 |
| Land | $85,000 | - | $85,000 |
| Other Land Buildings | $59,863 | $21,467 | $81,330 |
| Name | Title |
|---|---|
| Robert Knight | President |
| Lisa Lynch | Director |
| Nancy Andrews | Director |
| Pat Stark | Director |
| Sandra Kibbe | Director |
| Kelly Knight | Assistant Tr |
| Nicole Kibbe | Secretary |
| Todd Kibbe | Treasurer |
| Eric Kibbe | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $339,649 |
| Salaries, Compensation, and Employee Benefits | $90,726 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $212,074 | $16,467 | - | $228,541 |
| Other Salaries and Wages | $85,790 | - | - | $85,790 |
| Depreciation Depletion | $41,007 | - | - | $41,007 |
| Advertising | $23,203 | - | - | $23,203 |
| Insurance | $18,226 | - | - | $18,226 |
| Fees for Services Accounting | - | $11,139 | - | $11,139 |
| Interest | $10,325 | - | - | $10,325 |
| Payroll Taxes | $4,936 | - | - | $4,936 |
| Office Expenses | - | $3,672 | - | $3,672 |
| Conferences and Meetings | - | $3,536 | - | $3,536 |
| Total Functional Expenses | $395,561 | $34,814 | $0 | $430,375 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Mortgage | $118,086 |
| Line of Credit | $20,513 |
“Robert knight kelly knight president assist treas spouse nicole kibbe eric kibbe secretary vice preside parent nicole kibbe sandra kibbe secretary director parent todd kibbe nicole kibbe treasurer secretary sibling todd kibbe eric kibbe treasurer vice preside parent todd kibbe sandra kibbe treasurer director parent eric kibbe sandra kibbe vice preside director spouse”
“Articles of amendment filed with the commonwealth of massachusetts. The following articles were amended: article i: spencer agricultural association, inc. Article ii: said organization is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt under section 501(c)(3) of the internal revenue code, or corresponding section of any future federal tax code. The business activity for said organization is as follows: promotion of agriculture and horticultural activities. Article iii: there shall be one class of voting membership as determined by the by-laws, which may be amended from time to time. Article iv: no part of net earnings of this organization shall inure to the benefit of, or be distributable to, its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth herein. No substantial part of the activities of this corporation shall be the carrying on of propaganda or otherwise attempting to influence legislation, and this corporation shall not participate in, or intervene in (including the publishing or distributions of statements), any political campaign on behalf of or in opposition to any candidate for public office. Notwithstanding any other provision of this document, the corporation shall not carry on other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the internal revenue code, or the corresponding section of any future federal tax code. Upon the dissolution of this corporation, assets remaining shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the internal revenue code, or corresponding section of any future federal tax coe, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not so disposed of shall be disposed by a court of competent jurisdiction of the county in which the principal office of the organization is then located, exclusively for such purposes or to such organization or organizations, as said court shall determine, which are organized and operated exclusively for such purpose.”
“The organization has members”
“The members of the organization's governing body, which is its board of directors, may elect new members to the board”
“Form 990 is presented to the organization's president and treasurer and is reviewed before it is filed”
“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 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.”
“Donations and scholarships 0 800 0 postage 0 1,185 0 volunteer appreciation 0 7,627 0 property and other taxes 0 6,855 0 fair expenses 140,349 0 0 repairs and maintenance 51,561 0 0 utilities 13,744 0 0 supplies 6,155 0 0 dues and subscriptions 265 0 0 total 212,074 16,467 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 392 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTION OF AGRICULTURE, HORTICULTURE, YOUTH ACTIVITIES, AND OTHER OUTDOOR ENTERTAINMENT AND SPORTS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 23203 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 23203 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TODD KIBBE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5088855814 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 48 SMITHVILLE RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SPENCER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01562 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 110735 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 156893 |
| IRS990/ChangeToOrgDocumentsInd | 0 | true |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3536 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3536 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4 |
| IRS990/CYOtherExpensesAmt | 0 | 339649 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 495983 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 65612 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 90726 |
| IRS990/CYTotalExpensesAmt | 0 | 430375 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 495987 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 7115 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 11660 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 41007 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 41007 |
| IRS990/Desc | 0 | THE ORGANIZATION IS RESPONSIBLE FOR THE MANAGEMENT OF THE ANNUAL SPENCER FAIR. IT CONSISTS OF VOLUNTEERS AND WAS ESTABLISHED TO PROMOTE AGRICULTURAL, HORTICULTURAL AND OTHER OUTDOOR ACTIVITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 395511 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11139 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11139 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 16467 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 212074 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 228541 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT KNIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERIC KIBBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NICOLE KIBBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TODD KIBBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KELLY KNIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LISA LYNCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NANCY ANDREWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PAT STARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SANDRA KIBBE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | ASSISTANT TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 495987 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18226 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18226 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 10325 |
| IRS990/InterestGrp/TotalAmt | 0 | 10325 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 664667 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 564750 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 539787 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1204454 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROMOTION OF AGRICULTURE AND HORTICULTURE ACTIVITIES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 484323 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 549935 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3672 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3672 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 187172 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 138599 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 85790 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 85790 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4936 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4936 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3125 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3906 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT KNIGHT |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FAIR REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | VARIOUS RENTALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 419295 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 76268 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 420 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 419295 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 76268 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 420 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 50 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 9 |
| IRS990/PYOtherExpensesAmt | 0 | 320111 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 450335 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -4384 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 134617 |
| IRS990/PYTotalExpensesAmt | 0 | 454728 |
| IRS990/PYTotalRevenueAmt | 0 | 450344 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 65612 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 419295 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 301447 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 94109 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 395556 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 24571 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 207588 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 232159 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 85000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 85000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 68906 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 341503 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 410409 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 59863 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 21467 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 81330 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 118086 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 20513 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | MORTGAGE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | LINE OF CREDIT |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 539787 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 138599 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ROBERT KNIGHT KELLY KNIGHT PRESIDENT ASSIST TREAS SPOUSE NICOLE KIBBE ERIC KIBBE SECRETARY VICE PRESIDE PARENT NICOLE KIBBE SANDRA KIBBE SECRETARY DIRECTOR PARENT TODD KIBBE NICOLE KIBBE TREASURER SECRETARY SIBLING TODD KIBBE ERIC KIBBE TREASURER VICE PRESIDE PARENT TODD KIBBE SANDRA KIBBE TREASURER DIRECTOR PARENT ERIC KIBBE SANDRA KIBBE VICE PRESIDE DIRECTOR SPOUSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ARTICLES OF AMENDMENT FILED WITH THE COMMONWEALTH OF MASSACHUSETTS. THE FOLLOWING ARTICLES WERE AMENDED: ARTICLE I: SPENCER AGRICULTURAL ASSOCIATION, INC. ARTICLE II: SAID ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. THE BUSINESS ACTIVITY FOR SAID ORGANIZATION IS AS FOLLOWS: PROMOTION OF AGRICULTURE AND HORTICULTURAL ACTIVITIES. ARTICLE III: THERE SHALL BE ONE CLASS OF VOTING MEMBERSHIP AS DETERMINED BY THE BY-LAWS, WHICH MAY BE AMENDED FROM TIME TO TIME. ARTICLE IV: NO PART OF NET EARNINGS OF THIS ORGANIZATION SHALL INURE TO THE BENEFIT OF, OR BE DISTRIBUTABLE TO, ITS MEMBERS, TRUSTEES, OFFICERS, OR OTHER PRIVATE PERSONS, EXCEPT THAT THE CORPORATION SHALL BE AUTHORIZED AND EMPOWERED TO PAY REASONABLE COMPENSATION FOR SERVICES RENDERED AND TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE PURPOSES SET FORTH HEREIN. NO SUBSTANTIAL PART OF THE ACTIVITIES OF THIS CORPORATION SHALL BE THE CARRYING ON OF PROPAGANDA OR OTHERWISE ATTEMPTING TO INFLUENCE LEGISLATION, AND THIS CORPORATION SHALL NOT PARTICIPATE IN, OR INTERVENE IN (INCLUDING THE PUBLISHING OR DISTRIBUTIONS OF STATEMENTS), ANY POLITICAL CAMPAIGN ON BEHALF OF OR IN OPPOSITION TO ANY CANDIDATE FOR PUBLIC OFFICE. NOTWITHSTANDING ANY OTHER PROVISION OF THIS DOCUMENT, THE CORPORATION SHALL NOT CARRY ON OTHER ACTIVITIES NOT PERMITTED TO BE CARRIED ON (A) BY A CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE, OR (B) BY A CORPORATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C)(2) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. UPON THE DISSOLUTION OF THIS CORPORATION, ASSETS REMAINING SHALL BE DISTRIBUTED FOR ONE OR MORE EXEMPT PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX COE, OR SHALL BE DISTRIBUTED TO THE FEDERAL GOVERNMENT, OR TO A STATE OR LOCAL GOVERNMENT, FOR A PUBLIC PURPOSE. ANY SUCH ASSETS NOT SO DISPOSED OF SHALL BE DISPOSED BY A COURT OF COMPETENT JURISDICTION OF THE COUNTY IN WHICH THE PRINCIPAL OFFICE OF THE ORGANIZATION IS THEN LOCATED, EXCLUSIVELY FOR SUCH PURPOSES OR TO SUCH ORGANIZATION OR ORGANIZATIONS, AS SAID COURT SHALL DETERMINE, WHICH ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR SUCH PURPOSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, WHICH IS ITS BOARD OF DIRECTORS, MAY ELECT NEW MEMBERS TO THE BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORM 990 IS PRESENTED TO THE ORGANIZATION'S PRESIDENT AND TREASURER AND IS REVIEWED BEFORE IT IS FILED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DONATIONS AND SCHOLARSHIPS 0 800 0 POSTAGE 0 1,185 0 VOLUNTEER APPRECIATION 0 7,627 0 PROPERTY AND OTHER TAXES 0 6,855 0 FAIR EXPENSES 140,349 0 0 REPAIRS AND MAINTENANCE 51,561 0 0 UTILITIES 13,744 0 0 SUPPLIES 6,155 0 0 DUES AND SUBSCRIPTIONS 265 0 0 TOTAL 212,074 16,467 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 678610 |
| IRS990/TotalAssetsEOYAmt | 0 | 700586 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 678610 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 700586 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 34814 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 395561 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 430375 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 194287 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 150651 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 194287 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 150651 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 484323 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 549935 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 50 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 395561 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 495983 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 495987 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 495987 |
| IRS990/TotalVolunteersCnt | 0 | 21 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 678610 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 700586 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 484323 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 549935 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 48 SMITHVILLE RD |
| IRS990/USAddress/CityNm | 0 | SPENCER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01562 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SPENCERFAIR.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT KNIGHT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5088855814 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-01-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPENCER AGRICULTURAL ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEN |
| ReturnHeader/Filer/EIN | 0 | 042504166 |
| ReturnHeader/Filer/PhoneNum | 0 | 5088855814 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 46 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPENCER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01562 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 0626562B3BF31846909E3FEBEC54E4C46E364B0A |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 0626562B3BF31846909E3FEBEC54E4C46E364B0A |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 47.51.86.62 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-02-29 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:13:21 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 471768788 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SHAUN RICHARD CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10 LINDEN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SPENCER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 015622205 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5088853065 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-01-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SHAUN RICHARD |
| ReturnHeader/ReturnTs | 0 | 2020-02-29T14:13:21-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-10-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
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