Civic Intelligence

Lehigh County Agricultural Society

990 • Fiscal year 2014 • EIN 23-0796760

Nov 01, 2013 to Oct 31, 2014 • Filed on Mar 09, 2015

Organization ProfileN/A
302 N 17th Street18104

(610) 433-7541

Siviq Scores

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

Liabilities / Assets

89th percentile

0.36x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.35x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

52nd percentile

4.4%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

36th percentile

$70,085

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

47th percentile

3.1%

Faster asset growth than 47% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

73rd percentile

9.4%

Faster revenue growth than 73% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$4,357,274

Up $131,829 (+3.1%) from 2013

Net Assets

Up

$2,768,711

Up $304,267 (+12%) from 2013

Liabilities

Down

$1,588,563

Down $172,438 (-9.8%) from 2013

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin52nd percentile

Revenue

$4,557,488

No earlier filing loaded for comparison.

Expenses

Down

$4,358,287

Down $497,447 (-10%) from 2013

Net Income

$199,201

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,514,595Liabilities 2011: $1,133,626Net Assets 2011: $2,380,9692011Assets 2012: $3,549,947Liabilities 2012: $999,307Net Assets 2012: $2,550,6402012Assets 2013: $4,225,445Liabilities 2013: $1,761,001Net Assets 2013: $2,464,4442013Assets 2014: $4,357,274Liabilities 2014: $1,588,563Net Assets 2014: $2,768,7112014Assets 2015: $4,844,069Liabilities 2015: $1,485,802Net Assets 2015: $3,358,2672015Assets 2016: $5,045,317Liabilities 2016: $1,445,119Net Assets 2016: $3,600,1982016Assets 2017: $5,334,130Liabilities 2017: $1,631,778Net Assets 2017: $3,702,3522017Assets 2018: $4,930,762Liabilities 2018: $1,432,758Net Assets 2018: $3,498,0042018Assets 2019: $5,175,265Liabilities 2019: $2,095,812Net Assets 2019: $3,079,4532019Assets 2020: $5,443,290Liabilities 2020: $2,666,820Net Assets 2020: $2,776,4702020Assets 2021: $4,766,992Liabilities 2021: $1,689,442Net Assets 2021: $3,077,5502021Assets 2022: $4,709,331Liabilities 2022: $1,606,282Net Assets 2022: $3,103,0492022Assets 2023: $5,045,117Liabilities 2023: $1,581,224Net Assets 2023: $3,463,8932023

Highlighted filing

2014

Assets$4,357,274
Liabilities$1,588,563
Net Assets$2,768,711
Open 2014 Filing

Operations Trend

Revenue Growth73rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,951,503Expenses 2011: $4,060,184Net Income 2011: -$108,6812011Revenue 2012: $3,810,853Expenses 2012: $3,641,182Net Income 2012: $169,6712012Expenses 2013: $4,855,7342013Revenue 2014: $4,557,488Expenses 2014: $4,358,287Net Income 2014: $199,2012014Revenue 2015: $5,092,083Expenses 2015: $4,504,541Net Income 2015: $587,5422015Revenue 2016: $4,134,501Expenses 2016: $3,892,570Net Income 2016: $241,9312016Revenue 2017: $4,650,098Expenses 2017: $4,547,944Net Income 2017: $102,1542017Revenue 2018: $3,625,335Expenses 2018: $3,829,683Net Income 2018: -$204,3482018Revenue 2019: $4,678,811Expenses 2019: $5,097,362Net Income 2019: -$418,5512019Revenue 2020: $1,104,861Expenses 2020: $1,407,844Net Income 2020: -$302,9832020Revenue 2021: $3,911,524Expenses 2021: $3,610,444Net Income 2021: $301,0802021Revenue 2022: $3,268,180Expenses 2022: $3,242,681Net Income 2022: $25,4992022Revenue 2023: $5,218,198Expenses 2023: $4,857,354Net Income 2023: $360,8442023

Highlighted filing

2014

Revenue$4,557,488
Expenses$4,358,287
Net Income$199,201
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2013 to Oct 31, 2014
Signed
Mar 9, 2015
Return Version
2013v4.0
Gross Receipts
$4,557,488
Mission and Program Overview

Mission

The object of the society is and shall remain the improvement and advancement of agriculture, horticulture, livestock, domestic and mechanical arts and the entertainment of its membership and patrons, and to operate an agricultural fair for the community.

To operate an agricultural fair for the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,078,917$3,401,163▲ $322,246
Rtn Earn Endowment Incm Other Fnds$1,852,867$2,052,068▲ $199,201
Pd in Cap Srpls Land Bldg Eqp Fund$596,327$700,953▲ $104,626
Savings and Temporary Cash Investments$281,212$275,201▼ $6,011
Accounts Receivable$266,295$239,072▼ $27,223
Cash and Non-Interest-Bearing Accounts$120,002$115,838▼ $4,164
Prepaid Expenses and Deferred Charges$62,596$59,486▼ $3,110
Cap Stk Tr Prin Current Funds$15,250$15,690▲ $440
Inventories for Sale or Use$6,543$9,539▲ $2,996
Total Assets$4,225,445$4,357,274▲ $131,829
Other Assets Total$409,880$256,975▼ $152,905
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,105,442$1,044,582▼ $60,860
Deferred Revenue$557,890$525,170▼ $32,720
Accounts Payable and Accrued Expenses$91,317$10,236▼ $81,081
Other Liabilities$6,352$8,575▲ $2,223
Total Liabilities$1,761,001$1,588,563▼ $172,438
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,464,444$2,768,711▲ $304,267
Total Liabilities and Net Assets / Fund Balance$4,225,445$4,357,274▲ $131,829

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,333,458$5,462,331$7,795,789
Leasehold Improvements$820,197$1,802,323$2,622,520
Equipment$247,508$1,617,413$1,864,921
Other Assets Org$250,000--
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond HoffmanChairman/CEOPT$63,383$6,702$70,085
Larry WilliamsSecretary-$1,200-$1,200
William AlbertFormer President-$1,200-$1,200
Leon PetersTreasurer-$720-$720

Board Members and Trustees

NameTitle
Edward Sheetz2nd Vice President
Beverly GruberVice President
Alex L Maggitti JrDirector
Earl LynnDirector
William WiederDirector
Doris J KoenigAssistant Secretary
John T Cathers JrAssistant Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Straub Roofing & Concrete INCRoof Repairs-$399,674
Lehigh Law Enforcement Officers AssociatSecurity-$147,810
Revenue and Support

Revenue Composition

Contributions and Grants
$59,000
Program Service Revenue
$4,177,708
Investment Income
$18,814
Other Revenue
$301,966
Change in Net Assets
$199,201

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,557,488
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,557,488
Total Revenue per Form 990
$4,557,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,855,744
Salaries, Compensation, and Employee Benefits$502,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$332,486
Depreciation Depletion---$276,586
Occupancy---$227,094
Other Expenses---$137,294
Insurance---$97,560
Payroll Taxes---$82,619
Advertising---$72,147
Other Employee Benefits---$70,125
All Other Expenses---$69,860
Interest---$38,049
Office Expenses---$36,004
Fees for Services Legal---$17,667
Pension Plan Contributions---$17,313
Fees for Services Accounting---$14,880
Conferences and Meetings---$12,609
Fees for Services Other---$6,661
Total Functional Expenses$0$0$0$4,358,287

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,358,287
Total Expenses per Audited Statements$4,358,287
Total Expenses per Form 990$4,358,287
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Terri WilliamsFamily Member of Larry Williams, Board SecretaryTerri Is an Employee of the Organization and Receives a Salary and Benefits.No$39,550
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll & Other Taxes$8,575
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

“The organization has one class of stock - common stock. There is 2,000 shares authorized and 1,569 issued. There are restrictions in that one person may only own two shares.”

Form 990, Part VI, Section A, Line 7A

“As previously noted, there is only one class of stock and each shareholder has a vote per share. There are restrictions in that one person may only own two shares.”

Form 990, Part VI, Section A, Line 7B

“There is one class of stock - common stock. Each share entitles a shareholder to one vote. The decisions of the governing body are subject to approval by the stockholders if it will encumber the society.”

Form 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the chairman and officers prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization relies on the individuals to disclose a conflict of interest as soon as it arises. If there is a conflict, the individual is excused from an applicable vote and deliberation.”

Form 990, Part VI, Section B, Line 15

“The organization uses an ad-hoc committee to review and set wages.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, and financial statements are available to shareholders upon request.”

Filing and Contact Details

Filer

EIN
23-0796760
Phone
6104337541

Signing Officer

Name
Leon Peters
Title
Treasurer
Phone
6104337541
Signed
2015-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leon Peters
Formed
1852
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
5
Employees
335
Volunteers
500

Preparer

Preparer
Marc a Brinker CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Issuance of 44 additional common stock shares during the year 105,066.”

FORM 990, PART XII, LINE 2C:

“The ad hoc executive committee assumes responsibility for oversight of the audit and for selection of an independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“The society is a non-profit organization exempt from income taxes under section 501(c)(5), of the internal revenue code. The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claims or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the society may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the society and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits or liabilities recorded for the fiscal years 2014 and 2013. The society files its 990 with the united states internal revenue service and is generally no longer subject to examination by the internal revenue service for years before 2011.”

Raw XML AppendixShowing 400 of 418 raw XML fields

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt0FORMER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt102ND VICE PRESIDENT
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IRS990/LandBldgEquipAccumDeprecAmt08882067
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03078917
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03401163
IRS990/LandBldgEquipCostOrOtherBssAmt012283230
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OPERATE AN AGRICULTURAL FAIR FOR THE COMMUNITY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01105442
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01044582
IRS990/NetAssetsOrFundBalancesBOYAmt02464444
IRS990/NetAssetsOrFundBalancesEOYAmt02768711
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0227094
IRS990/OfficeExpensesGrp/TotalAmt036004
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0409880
IRS990/OtherAssetsTotalGrp/EOYAmt0256975
IRS990/OtherChangesInNetAssetsAmt0105066
IRS990/OtherEmployeeBenefitsGrp/TotalAmt070125
IRS990/OtherExpensesGrp/Desc0GRANDSTAND & OTHER ATTR
IRS990/OtherExpensesGrp/Desc1MAINTENANCE OF BUILDING
IRS990/OtherExpensesGrp/Desc2FAIR SUPPLIES & EXPENSE
IRS990/OtherExpensesGrp/Desc3POLICE & SECURITY
IRS990/OtherExpensesGrp/TotalAmt02273401
IRS990/OtherExpensesGrp/TotalAmt1379666
IRS990/OtherExpensesGrp/TotalAmt2196266
IRS990/OtherExpensesGrp/TotalAmt3137294
IRS990/OtherLiabilitiesGrp/BOYAmt06352
IRS990/OtherLiabilitiesGrp/EOYAmt08575
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0301966
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0301966
IRS990/OtherRevenueTotalAmt0301966
IRS990/OtherSalariesAndWagesGrp/TotalAmt0332486
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt082619
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0596327
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0700953
IRS990/PensionPlanContributionsGrp/TotalAmt017313
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt062596
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt059486
IRS990/PrincipalOfficerNm0LEON PETERS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0AGRICULTURAL FAIR PROG
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04177708
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04177708
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt037866
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013476
IRS990/PYOtherExpensesAmt04334213
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04718196
IRS990/PYRevenuesLessExpensesAmt0-86196
IRS990/PYSalariesCompEmpBnftPaidAmt0521521
IRS990/PYTotalExpensesAmt04855734
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04769538
IRS990/ReconcilationRevenueExpnssAmt0199201
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01852867
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02052068
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0281212
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0275201
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02333458
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05462331
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07795789
IRS990ScheduleD/EquipmentGrp/BookValueAmt0247508
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01617413
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01864921
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04358287
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0820197
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01802323
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02622520
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06975
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1250000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED FINANCING COSTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL & OTHER TAXES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04557488
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5), OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMS OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SOCIETY MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SOCIETY AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES RECORDED FOR THE FISCAL YEARS 2014 AND 2013. THE SOCIETY FILES ITS 990 WITH THE UNITED STATES INTERNAL REVENUE SERVICE AND IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03401163
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0256975
IRS990ScheduleD/TotalExpensesPerForm990Amt04358287
IRS990ScheduleD/TotalLiabilityAmt08575
IRS990ScheduleD/TotalRevenuePerForm990Amt04557488
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04557488
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04358287
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TERRI WILLIAMS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF LARRY WILLIAMS, BOARD SECRETARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt039550
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0TERRI IS AN EMPLOYEE OF THE ORGANIZATION AND RECEIVES A SALARY AND BENEFITS.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONE CLASS OF STOCK - COMMON STOCK. THERE IS 2,000 SHARES AUTHORIZED AND 1,569 ISSUED. THERE ARE RESTRICTIONS IN THAT ONE PERSON MAY ONLY OWN TWO SHARES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PREVIOUSLY NOTED, THERE IS ONLY ONE CLASS OF STOCK AND EACH SHAREHOLDER HAS A VOTE PER SHARE. THERE ARE RESTRICTIONS IN THAT ONE PERSON MAY ONLY OWN TWO SHARES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS ONE CLASS OF STOCK - COMMON STOCK. EACH SHARE ENTITLES A SHAREHOLDER TO ONE VOTE. THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE STOCKHOLDERS IF IT WILL ENCUMBER THE SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE CHAIRMAN AND OFFICERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION RELIES ON THE INDIVIDUALS TO DISCLOSE A CONFLICT OF INTEREST AS SOON AS IT ARISES. IF THERE IS A CONFLICT, THE INDIVIDUAL IS EXCUSED FROM AN APPLICABLE VOTE AND DELIBERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES AN AD-HOC COMMITTEE TO REVIEW AND SET WAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO SHAREHOLDERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ISSUANCE OF 44 ADDITIONAL COMMON STOCK SHARES DURING THE YEAR 105,066.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE AD HOC EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND FOR SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04225445
IRS990/TotalAssetsEOYAmt04357274
IRS990/TotalAssetsGrp/BOYAmt04225445
IRS990/TotalAssetsGrp/EOYAmt04357274
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt059000
IRS990/TotalEmployeeCnt0335
IRS990/TotalFunctionalExpensesGrp/TotalAmt04358287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01761001
IRS990/TotalLiabilitiesEOYAmt01588563
IRS990/TotalLiabilitiesGrp/BOYAmt01761001
IRS990/TotalLiabilitiesGrp/EOYAmt01588563
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02464444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02768711
IRS990/TotalOtherCompensationAmt06702
IRS990/TotalProgramServiceRevenueAmt04177708
IRS990/TotalReportableCompFromOrgAmt066503
IRS990/TotalRevenueGrp/ExclusionAmt018814
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04479674
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04557488
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0500
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04225445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04357274
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10302 N 17TH STREET
IRS990/USAddress/City0ALLENTOWN
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018104
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEON PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06104337541
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10LEHIGH COUNTY AGRICULTURAL SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0LEHI
ReturnHeader/Filer/EIN0230796760

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,357,274
Liabilities
$1,588,563
Net assets
$2,768,711
Revenue
$4,557,488
Expenses
$4,358,287
Net income
$199,201
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.05$1.58$3.46$5.22$4.86$0.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.71$1.61$3.10$3.27$3.24$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$1.69$3.08$3.91$3.61$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.44$2.67$2.78$1.10$1.41$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$2.10$3.08$4.68$5.10$0.42
2018Summary only. Only limited summary data is available for this year.$4.93$1.43$3.50$3.63$3.83$0.20
2017Summary only. Only limited summary data is available for this year.$5.33$1.63$3.70$4.65$4.55$0.10
2016Detailed filing. Detailed filing data is available for this year.$5.05$1.45$3.60$4.13$3.89$0.24
2015Detailed filing. Detailed filing data is available for this year.$4.84$1.49$3.36$5.09$4.50$0.59
2014Detailed filing. Detailed filing data is available for this year.$4.36$1.59$2.77$4.56$4.36$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$1.76$2.46$4.86
2012Summary only. Only limited summary data is available for this year.$3.55$1.00$2.55$3.81$3.64$0.17
2011Summary only. Only limited summary data is available for this year.$3.51$1.13$2.38$3.95$4.06$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • $1M-$5M nonprofits