Civic Intelligence

The Foundation for Argiculture and Resource Management

990 • Fiscal year 2018 • EIN 23-2527245

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

PO Box 222Summit Station, PA 17979

(570) 754-3150

Siviq Scores

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

Liabilities / Assets

58th percentile

0.06x

Higher debt load relative to assets than 58% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.14x

Higher debt load relative to revenue than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

31st percentile

-3.7%

Faster asset growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

49th percentile

3.4%

Faster revenue growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$697,865

Down $27,024 (-3.7%) from 2017

Net Assets

Down

$652,634

Down $46,290 (-6.6%) from 2017

Liabilities

Up

$45,231

Up $19,266 (+74%) from 2017

Revenue

Up

$322,757

Up $10,571 (+3.4%) from 2017

Expenses

Up

$369,047

Up $66,162 (+22%) from 2017

Net Income

Down

-$46,290

Down $55,591 (-598%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $853,191Liabilities 2011: $117,154Net Assets 2011: $736,0372011Assets 2012: $806,449Liabilities 2012: $119,264Net Assets 2012: $687,1852012Assets 2013: $830,345Liabilities 2013: $139,453Net Assets 2013: $690,8922013Assets 2014: $778,305Liabilities 2014: $85,643Net Assets 2014: $692,6622014Assets 2015: $748,886Liabilities 2015: $42,413Net Assets 2015: $706,4732015Assets 2016: $719,196Liabilities 2016: $29,573Net Assets 2016: $689,6232016Assets 2017: $724,889Liabilities 2017: $25,965Net Assets 2017: $698,9242017Assets 2018: $697,865Liabilities 2018: $45,231Net Assets 2018: $652,6342018Assets 2019: $681,547Liabilities 2019: $34,683Net Assets 2019: $646,8642019Assets 2020: $677,386Liabilities 2020: $50,653Net Assets 2020: $626,7332020Assets 2021: $652,667Liabilities 2021: $9,541Net Assets 2021: $643,1262021Assets 2022: $638,386Liabilities 2022: $30,599Net Assets 2022: $607,7872022Assets 2023: $627,564Liabilities 2023: $39,246Net Assets 2023: $588,3182023Assets 2024: $605,044Liabilities 2024: $0Net Assets 2024: $605,0442024

Highlighted filing

2018

Assets$697,865
Liabilities$45,231
Net Assets$652,634

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $244,845Expenses 2011: $306,254Net Income 2011: -$61,4092011Revenue 2012: $254,490Expenses 2012: $303,342Net Income 2012: -$48,8522012Revenue 2013: $299,214Expenses 2013: $295,507Net Income 2013: $3,7072013Revenue 2014: $282,048Expenses 2014: $280,278Net Income 2014: $1,7702014Revenue 2015: $272,432Expenses 2015: $258,621Net Income 2015: $13,8112015Revenue 2016: $280,546Expenses 2016: $297,396Net Income 2016: -$16,8502016Revenue 2017: $312,186Expenses 2017: $302,885Net Income 2017: $9,3012017Revenue 2018: $322,757Expenses 2018: $369,047Net Income 2018: -$46,2902018Revenue 2019: $313,809Expenses 2019: $319,579Net Income 2019: -$5,7702019Revenue 2020: $149,298Expenses 2020: $169,429Net Income 2020: -$20,1312020Revenue 2021: $346,616Expenses 2021: $330,223Net Income 2021: $16,3932021Revenue 2022: $330,731Expenses 2022: $366,070Net Income 2022: -$35,3392022Revenue 2023: $361,335Expenses 2023: $380,804Net Income 2023: -$19,4692023Revenue 2024: $381,071Expenses 2024: $364,345Net Income 2024: $16,7262024

Highlighted filing

2018

Revenue$322,757
Expenses$369,047
Net Income-$46,290
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$322,757
Mission and Program Overview

Mission

Provide significant educational opportunities through environmental, agricultural, conservational and horticultural events and programs including the annual schuylkill county fair

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$698,924$652,634▼ $46,290
Land, Buildings, and Equipment, Net$659,128$640,195▼ $18,933
Savings and Temporary Cash Investments$28,370$30,130▲ $1,760
Accounts Receivable-$25,450-
Cash and Non-Interest-Bearing Accounts$37,390$2,089▼ $35,301
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$724,889$697,865▼ $27,024
Other Assets Total$1$1→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$19,929$39,262▲ $19,333
Other Liabilities$6,036$5,969▼ $67
Total Liabilities$25,965$45,231▲ $19,266
Net Assets / Fund Balance
Total Net Assets Fund Balance$698,924$652,634▼ $46,290
Total Liabilities and Net Assets / Fund Balance$724,889$697,865▼ $27,024

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$266,466$461,007$727,473
Leasehold Improvements$3,302$401,783$405,085
Land$341,652-$341,652
Equipment$28,775$158,044$186,819
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$51,508
Program Service Revenue
$155,893
Investment Income
$2,718
Other Revenue
$112,638
All Other Contributions
$51,198
Change in Net Assets
$-46,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$369,047
Total Fundraising Expense$13,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$33,712$4,214$4,214$42,140
Insurance$22,816$1,201-$24,017
Depreciation Depletion$18,933--$18,933
Advertising--$8,024$8,024
All Other Expenses$1,651$974-$2,625
Other Expenses$1,183$1,005$1,005$1,183
Fees for Services Accounting-$1,125-$1,125
Office Expenses$440$55$55$550
Interest$216--$216
Total Functional Expenses$347,175$8,574$13,298$369,047
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits Payable$5,208
Escrow Payable$761
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Stanley and larry fidler are brothers patricia and kevin berger are wife and husband

Form 990, Part VI, Line 11B: Form 990 Review Process

Officers of the organization meet to review form 990 before filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

MONTHLY BOARD MEETINGS

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Foundation for Agriculture &
EIN
23-2527245
Phone
5707543150
Address
PO BOX 222, SUMMIT STATION, PA 17979

Signing Officer

Name
Patricia Berger
Title
Treasurer
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Berger
Formed
1987
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
8
Employees
0
Volunteers
15

Preparer

Firm
Patton and Company CPAs
Address
2040 West End Ave, Pottsville, PA 17901
Preparer
Robert B Patton CPA
Phone
5705818095
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt04214
IRS990/OccupancyGrp/ManagementAndGeneralAmt04214
IRS990/OccupancyGrp/ProgramServicesAmt033712
IRS990/OccupancyGrp/TotalAmt042140
IRS990/OfficeExpensesGrp/FundraisingAmt055
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt055
IRS990/OfficeExpensesGrp/ProgramServicesAmt0440
IRS990/OfficeExpensesGrp/TotalAmt0550
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0COUNTY FAIR EXPENSES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3SALES TAX
IRS990/OtherExpensesGrp/FundraisingAmt01005
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01005
IRS990/OtherExpensesGrp/ProgramServicesAmt0169325
IRS990/OtherExpensesGrp/ProgramServicesAmt190856
IRS990/OtherExpensesGrp/ProgramServicesAmt28043
IRS990/OtherExpensesGrp/ProgramServicesAmt31183
IRS990/OtherExpensesGrp/TotalAmt0169325
IRS990/OtherExpensesGrp/TotalAmt190856
IRS990/OtherExpensesGrp/TotalAmt210053
IRS990/OtherExpensesGrp/TotalAmt31183
IRS990/OtherLiabilitiesGrp/BOYAmt06036
IRS990/OtherLiabilitiesGrp/EOYAmt05969
IRS990/OtherRevenueMiscGrp/Desc0FACILITY USE
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc2REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/ExclusionAmt023539
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt062893
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt126206
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt062893
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt126206
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt223539
IRS990/OtherRevenueTotalAmt0112638
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0PATRICIA BERGER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0COUNTY FAIR EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0155893
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0155893
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt064431
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0891
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0302885
IRS990/PYOtherRevenueAmt070290
IRS990/PYProgramServiceRevenueAmt0176574
IRS990/PYRevenuesLessExpensesAmt09301
IRS990/PYTotalExpensesAmt0302885
IRS990/PYTotalRevenueAmt0312186
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-46290
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0698924
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0652634
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028370
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt051508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt064431
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt053983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt048113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt040267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0258302
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02718
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0891
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03688
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0112638
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt070290
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt060991
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt039984
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt051752
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0335655
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.43220
IRS990ScheduleA/PublicSupportPY170Pct00.54380
IRS990ScheduleA/PublicSupportTotal170Amt0258302
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt051508
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt064431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt053983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt048113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt040267
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0258302
IRS990ScheduleA/TotalSupportAmt0597645
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0266466
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0461007
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0727473
IRS990ScheduleD/EquipmentGrp/BookValueAmt028775
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0158044
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0186819
IRS990ScheduleD/LandGrp/BookValueAmt0341652
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0341652
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03302
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0401783
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0405085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0761
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15208
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ESCROW PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0640195
IRS990ScheduleD/TotalLiabilityAmt05969
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STANLEY AND LARRY FIDLER ARE BROTHERS PATRICIA AND KEVIN BERGER ARE WIFE AND HUSBAND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS OF THE ORGANIZATION MEET TO REVIEW FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONTHLY BOARD MEETINGS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.05$0.00$6.05$3.81$3.64$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.28$0.39$5.88$3.61$3.81$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.38$0.31$6.08$3.31$3.66$0.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$0.10$6.43$3.47$3.30$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.77$0.51$6.27$1.49$1.69$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$0.35$6.47$3.14$3.20$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.98$0.45$6.53$3.23$3.69$0.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.25$0.26$6.99$3.12$3.03$0.09
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$0.30$6.90$2.81$2.97$0.17
2015Summary only. Only limited summary data is available for this year.$7.49$0.42$7.06$2.72$2.59$0.14
2014Summary only. Only limited summary data is available for this year.$7.78$0.86$6.93$2.82$2.80$0.02
2013Summary only. Only limited summary data is available for this year.$8.30$1.39$6.91$2.99$2.96$0.04
2012Summary only. Only limited summary data is available for this year.$8.06$1.19$6.87$2.54$3.03$0.49
2011Summary only. Only limited summary data is available for this year.$8.53$1.17$7.36$2.45$3.06$0.61