Civic Intelligence

Pennsylvania State Assn of County Fairs

EIN 23-6443006 • 501(c)6 • Bedford, PA

Profile

Promote growth of agriculture fairs, associations and societies within the state of pennsylvania.

128 Cumberland RoadBedford, PA 15522

www.pafairs.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.02x

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

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

58th percentile

4.6%

Higher net margin than 58% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$20,125

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

55th percentile

0.8%

Faster asset growth than 55% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$301,163

Up $2,256 (+0.8%) from 2023

Liabilities

Down

$7,178

Down $6,896 (-49%) from 2023

Net Assets

Up

$293,985

Up $9,152 (+3.2%) from 2023

Revenue

Up

$199,332

Up $21,354 (+12%) from 2023

Expenses

Up

$190,180

Up $8,646 (+4.8%) from 2023

Net Income

Up

$9,152

Up $12,708 (+357%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $253,739Liabilities 2014: $0Net Assets 2014: $253,7392014Assets 2015: $265,947Liabilities 2015: $195Net Assets 2015: $265,7522015Assets 2016: $275,551Liabilities 2016: $260Net Assets 2016: $275,2912016Assets 2017: $302,335Liabilities 2017: $11,362Net Assets 2017: $290,9732017Assets 2018: $313,021Liabilities 2018: $9,569Net Assets 2018: $303,4522018Assets 2019: $314,269Liabilities 2019: $9,715Net Assets 2019: $304,5542019Assets 2020: $315,178Liabilities 2020: $296Net Assets 2020: $314,8822020Assets 2021: $299,476Liabilities 2021: $3,907Net Assets 2021: $295,5692021Assets 2022: $296,703Liabilities 2022: $8,314Net Assets 2022: $288,3892022Assets 2023: $298,907Liabilities 2023: $14,074Net Assets 2023: $284,8332023Assets 2024: $301,163Liabilities 2024: $7,178Net Assets 2024: $293,9852024

Highlighted filing

2024

Assets$301,163
Liabilities$7,178
Net Assets$293,985

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $274,268Expenses 2014: $261,784Net Income 2014: $12,4842014Revenue 2015: $196,087Expenses 2015: $184,074Net Income 2015: $12,0132015Revenue 2016: $196,676Expenses 2016: $187,137Net Income 2016: $9,5392016Revenue 2017: $192,487Expenses 2017: $176,805Net Income 2017: $15,6822017Revenue 2018: $177,547Expenses 2018: $165,068Net Income 2018: $12,4792018Revenue 2019: $182,726Expenses 2019: $181,624Net Income 2019: $1,1022019Revenue 2020: $161,825Expenses 2020: $151,497Net Income 2020: $10,3282020Revenue 2021: $74,174Expenses 2021: $93,487Net Income 2021: -$19,3132021Revenue 2022: $159,438Expenses 2022: $166,618Net Income 2022: -$7,1802022Revenue 2023: $177,978Expenses 2023: $181,534Net Income 2023: -$3,5562023Revenue 2024: $199,332Expenses 2024: $190,180Net Income 2024: $9,1522024

Highlighted filing

2024

Revenue$199,332
Expenses$190,180
Net Income$9,152

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 21, 2025
Return Version
2023v6.0
Gross Receipts
$296,400
Mission and Program Overview

Mission

Promote growth of agriculture fairs, associations and societies within the state of pennsylvania.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$298,064$300,320▲ $2,256
Prepaid Expenses and Deferred Charges$843$843→ $0
Total Assets$298,907$301,163▲ $2,256
Liabilities
Accounts Payable and Accrued Expenses$13,124$6,983▼ $6,141
Deferred Revenue$950$195▼ $755
Total Liabilities$14,074$7,178▼ $6,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$254,786$260,245▲ $5,459
Net Assets With Donor Restrictions$30,047$33,740▲ $3,693
Total Net Assets Fund Balance$284,833$293,985▲ $9,152
Total Liabilities and Net Assets / Fund Balance$298,907$301,163▲ $2,256
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Harry ReffnerSecretary/trPT$20,125$20,125

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$101,176
Program Service Revenue
$96,688
Investment Income
$3,436
Other Revenue
$-1,968
All Other Contributions
$41,807
Change in Net Assets
$9,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,302
Grants and Similar Amounts Paid$30,378
Salaries, Compensation, and Employee Benefits$20,500
Total Fundraising Expense$879
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$47,444--$47,444
Fees for Services Lobbying$39,674--$39,674
Grants to Domestic Individuals$30,378--$30,378
Office Expenses$27,156$438$879$28,473
Current Officers, Directors, Trustees, and Key Employees$19,475$1,025-$20,500
Travel$15,042$224-$15,266
Fees for Services Accounting-$4,095-$4,095
Advertising$1,905--$1,905
Insurance$698$747-$1,445
Other Expenses$1,000--$1,000
Total Functional Expenses$182,772$6,529$879$190,180
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$97,068
Fundraising Gross Income$95,100
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Convention Meal$95,100$95,100-$95,100
Total Events$95,100$95,100$97,068$-1,968
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The secretary/treasurer reviews a draft copy of the prepared 990 and makes revisions as necessary. The form 990 is then reviewed by a designated committee before being signed and filed with the irs.

Form 990, Page 6, Part VI, Line 19

The pa state association of county fairs makes its governing documents and financial statements available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Pennsylvania State Assn of County
EIN
23-6443006
Phone
8668146985
Address
128 CUMBERLAND ROAD, BEDFORD, PA 15522

Signing Officer

Name
Harry Reffner
Title
Secretary/treasurer
Phone
8668146985
Signed
2025-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harry Reffner
Formed
1912
Legal Domicile
Pa
Voting Board Members
25
Independent Board Members
24
Employees
0
Volunteers
33

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Jamie M Mearkle CPA
Phone
8146231880
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The pennsylvania state association of county fairs was established to provide a statewide organization that would serve the interests of all agricultural expositions in the commonwealth. The pennsylvania state association of county fairs has been in existence since 1912. That first year, there were thirteen members (13 fairs) and has steadily grown to our current membership of one-hundred and seven (107 fairs). Each agricultural fair, association or society focuses on education and showcasing of agriculture, horticulture, tourism and more. Over five and one-half million fairgoers each year can attest to the quality of what we have to offer. At fairs, exhibitors compete for prize money, ribbons, or merely enjoy the competition. The following list is only samples of this competitiveness - livestock, hay and grain, vegetables, fruits and nuts, baked and canned goods, christmas trees, flowers, sewing, art, grange exhibits, contests, apiary, antique farm machinery, and others. This can involve both young and old alike

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in the association's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The pennsylvania state association of county fairs performed an evaluation of uncertain tax positions for the year ended september 30, 2024, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of september 30, 2024, the statute of limitations for tax years 2020 through 2022 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the association files tax returns. It is the association's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of september 30, 2024, the association had no accruals for interest and/or penalties.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/MissionDesc0PROMOTE GROWTH OF AGRICULTURE FAIRS, ASSOCIATIONS AND SOCIETIES WITHIN THE STATE OF PENNSYLVANIA.
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IRS990/PrincipalOfficerNm0HARRY REFFNER
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ASSOCIATION'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PENNSYLVANIA STATE ASSOCIATION OF COUNTY FAIRS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED SEPTEMBER 30, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF SEPTEMBER 30, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ASSOCIATION FILES TAX RETURNS. IT IS THE ASSOCIATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF SEPTEMBER 30, 2024, THE ASSOCIATION HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CONVENTION MEAL
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt097068
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt123378
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1CONTEST PRIZES AND AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt125
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS ARE AWARDED TO STUDENTS ATTENDING COLLEGE (OR OTHER TYPES OF INSTITUTIONS OF HIGHER LEARNING) WHO HAVE BEEN ACTIVE IN THEIR LOCAL FAIRS. ELIGIIBLE APPLICANTS MUST BE A PA RESIDENT, CURRENTLY ACTIVE IN A FAIR THAT IS A MEMBER OF THE PA STATE ASSOCIATION OF COUNTY FAIRS. APPLICATIONS ARE SUBMITTED TO MEMBER FAIRS. THE MEMBER FAIR MUST SUBMIT A WRITTEN ENDORSEMENT WITH THE APPLICATION TO THE SCHOLARSHIP COMMITTEE. THE SCHOLARSHIP COMMITTEE REVIEWS THE APPLICATIONS AND SELECTS THE SCHOLARSHIP WINNERS FOR THE YEAR BASED ON PRE-DETERMINED CRITERIA. APLICANTS CAN ONLY RECEIVE THE SCHOLARSHIP ONE TIME.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PENNSYLVANIA STATE ASSOCIATION OF COUNTY FAIRS WAS ESTABLISHED TO PROVIDE A STATEWIDE ORGANIZATION THAT WOULD SERVE THE INTERESTS OF ALL AGRICULTURAL EXPOSITIONS IN THE COMMONWEALTH. THE PENNSYLVANIA STATE ASSOCIATION OF COUNTY FAIRS HAS BEEN IN EXISTENCE SINCE 1912. THAT FIRST YEAR, THERE WERE THIRTEEN MEMBERS (13 FAIRS) AND HAS STEADILY GROWN TO OUR CURRENT MEMBERSHIP OF ONE-HUNDRED AND SEVEN (107 FAIRS). EACH AGRICULTURAL FAIR, ASSOCIATION OR SOCIETY FOCUSES ON EDUCATION AND SHOWCASING OF AGRICULTURE, HORTICULTURE, TOURISM AND MORE. OVER FIVE AND ONE-HALF MILLION FAIRGOERS EACH YEAR CAN ATTEST TO THE QUALITY OF WHAT WE HAVE TO OFFER. AT FAIRS, EXHIBITORS COMPETE FOR PRIZE MONEY, RIBBONS, OR MERELY ENJOY THE COMPETITION. THE FOLLOWING LIST IS ONLY SAMPLES OF THIS COMPETITIVENESS - LIVESTOCK, HAY AND GRAIN, VEGETABLES, FRUITS AND NUTS, BAKED AND CANNED GOODS, CHRISTMAS TREES, FLOWERS, SEWING, ART, GRANGE EXHIBITS, CONTESTS, APIARY, ANTIQUE FARM MACHINERY, AND OTHERS. THIS CAN INVOLVE BOTH YOUNG AND OLD ALIKE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SECRETARY/TREASURER REVIEWS A DRAFT COPY OF THE PREPARED 990 AND MAKES REVISIONS AS NECESSARY. THE FORM 990 IS THEN REVIEWED BY A DESIGNATED COMMITTEE BEFORE BEING SIGNED AND FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PA STATE ASSOCIATION OF COUNTY FAIRS MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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