Civic Intelligence

Berkeley County Youth Fair Inc.

990 • Fiscal year 2017 • EIN 23-7179678

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

P O Box 1302Martinsburg, WV 25402

(304) 263-5869

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

15th percentile

-16%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$1,649,278

No earlier filing loaded for comparison.

Net Assets

$1,647,865

No earlier filing loaded for comparison.

Liabilities

$1,413

No earlier filing loaded for comparison.

Revenue

$290,046

No earlier filing loaded for comparison.

Expenses

$337,606

No earlier filing loaded for comparison.

Net Income

-$47,560

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2017: $1,649,278Liabilities 2017: $1,413Net Assets 2017: $1,647,8652017Assets 2018: $1,541,523Liabilities 2018: $7,394Net Assets 2018: $1,534,1292018Assets 2019: $1,504,816Liabilities 2019: $7,128Net Assets 2019: $1,497,6882019Assets 2020: $1,396,179Liabilities 2020: $26,608Net Assets 2020: $1,369,5712020Assets 2021: $1,366,311Liabilities 2021: $17,504Net Assets 2021: $1,348,8072021Assets 2022: $1,446,644Liabilities 2022: $14,316Net Assets 2022: $1,432,3282022Assets 2023: $1,567,757Liabilities 2023: $27,685Net Assets 2023: $1,540,0722023Assets 2024: $1,720,199Liabilities 2024: $18,159Net Assets 2024: $1,702,0402024

Highlighted filing

2017

Assets$1,649,278
Liabilities$1,413
Net Assets$1,647,865

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2017: $290,046Expenses 2017: $337,606Net Income 2017: -$47,5602017Revenue 2018: $260,463Expenses 2018: $374,199Net Income 2018: -$113,7362018Revenue 2019: $334,095Expenses 2019: $370,536Net Income 2019: -$36,4412019Revenue 2020: $28,441Expenses 2020: $156,558Net Income 2020: -$128,1172020Revenue 2021: $334,375Expenses 2021: $355,139Net Income 2021: -$20,7642021Revenue 2022: $452,372Expenses 2022: $368,851Net Income 2022: $83,5212022Revenue 2023: $470,281Expenses 2023: $362,537Net Income 2023: $107,7442023Revenue 2024: $611,844Expenses 2024: $449,875Net Income 2024: $161,9692024

Highlighted filing

2017

Revenue$290,046
Expenses$337,606
Net Income-$47,560
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$304,282
Mission and Program Overview

Mission

The mission of the berkeley county youth fair is to provide positive youth development in order to strengthen and expand young people's capacities, knowledge and skills through education, training, showmanship and competitions thereby enabling them to become productive and contributing citizens of berkeley county.

To strengthen young people's capacities through education, training, showmanship and competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,218,061$1,147,579▼ $70,482
Savings and Temporary Cash Investments$446,416$417,960▼ $28,456
Cash and Non-Interest-Bearing Accounts$27,373$80,185▲ $52,812
Inventories for Sale or Use$2,018$1,474▼ $544
Total Assets$1,695,838$1,649,278▼ $46,560
Other Assets Total$1,970$2,080▲ $110
Liabilities
Accounts Payable and Accrued Expenses$66$1,060▲ $994
Other Liabilities$347$353▲ $6
Total Liabilities$413$1,413▲ $1,000
Net Assets / Fund Balance
Unrestricted Net Assets$1,695,087$1,647,865▼ $47,222
Temporarily Rstr Net Assets$338$0▼ $338
Total Net Assets Fund Balance$1,695,425$1,647,865▼ $47,560
Total Liabilities and Net Assets / Fund Balance$1,695,838$1,649,278▼ $46,560

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$587,239$372,382$959,621
Other Land Buildings$153,448$489,307$642,755
Equipment$68,637$304,768$373,405
Land$338,255-$338,255
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dawn PingleyPresident
Michelle Schoppert1st Vice President
Shelly Brock2nd Vice President
Matt Linton3rd Vice President
Wendy MartzCorresponding Secretary
Candace WoodRecording Secretary
Brandon CampbellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,928
Program Service Revenue
$237,054
Investment Income
$3,711
Other Revenue
$26,353
All Other Contributions
$22,928
Change in Net Assets
$-47,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$327,817
Salaries, Compensation, and Employee Benefits$6,459
Grants and Similar Amounts Paid$3,330
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$51,088$21,895-$72,983
Occupancy$30,653$13,137-$43,790
Advertising$18,743--$18,743
Other Expenses$5,482$2,349-$7,831
Insurance$5,472$2,345-$7,817
Other Salaries and Wages$4,200$1,800-$6,000
Office Expenses$2,841$1,218-$4,059
Fees for Services Accounting-$3,550-$3,550
All Other Expenses$3,112$429-$3,541
Grants to Domestic Orgs$3,330--$3,330
Payroll Taxes$321$138-$459
Total Functional Expenses$290,745$46,861$0$337,606
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,717
Fundraising Direct Expenses$14,236
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bonanza$18,189$18,189$1,150$17,039
Total Events$26,717$26,717$14,236$12,481
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$307
Credit Card Payable$46
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

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

Any adult, age 18 and older is eligible to vote on board business when attending their fourth consecutive youth fair board meeting. Every member, in good standing, shall have the right to vote in person on all questions, which may properly come before a meeting. This includes voting on the board members. Organizational persons missing three consecutive meetings shall no longer be a voting member.

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

Any adult, age 18 and older is eligible to vote on board business when attending their fourth consecutive youth fair board meeting. Every member, in good standing, shall have the right to vote in person on all questions, which may properly come before a meeting. Organizational persons missing three consecutive meetings shall no longer be a voting member.

Form 990, Part VI, Section B, Line 11B

The treasurer presents the form 990 to the board of directors for approval before filing.

Form 990, Part VI, Section C, Line 19

The organization makes is governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Berkeley County Youth Fair Inc
EIN
23-7179678
Phone
3042635869
Address
P O BOX 1302, MARTINSBURG, WV 25402

Signing Officer

Name
Dawn B Pingley
Title
President
Phone
3042635869
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawn B Pingley
Formed
1976
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
300

Preparer

Firm
Rutherford & Johnson Pc
Address
116 MEDICAL CIRCLE, WINCHESTER, VA 22601
Preparer
Clifton L Rutherford
Phone
5406627070
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and classified by the internal revenue service as other than a private foundation. The organization's form 990, return of organization exempt from income tax, for the years ending 2014, 2015, and 2016 are subject to examination by the irs, generally for three years after they were filed.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt039002
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt058866
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt034310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0171615
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt016818
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011923
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019163
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt016034
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016145
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt080083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0237054
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0255529
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0278575
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0265931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0251230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01288319
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016818
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011923
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019163
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt016034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016145
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt080083
IRS990ScheduleA/InvestmentIncomeCYPct00.05180
IRS990ScheduleA/InvestmentIncomePYPct00.05210
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0765
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01132
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0234
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03767
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05905
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94440
IRS990ScheduleA/PublicSupportPY509Pct00.94160
IRS990ScheduleA/PublicSupportTotal509Amt01459934
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0259982
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0294531
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0337441
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0282440
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0285540
IRS990ScheduleA/Total509Grp/TotalAmt01459934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0277565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0307586
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0356838
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0298481
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0305452
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01545922
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0587239
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0372382
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0959621
IRS990ScheduleD/EquipmentGrp/BookValueAmt068637
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0304768
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0373405
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0338255
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0338255
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0153448
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0489307
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0642755
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0307
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt146
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2014, 2015, AND 2016 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01147579
IRS990ScheduleD/TotalLiabilityAmt0353
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01700
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01700
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014236
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BONANZA
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt07835
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07835
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018189
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026717
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018189
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026717
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012481
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03551
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04701
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01150
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY ADULT, AGE 18 AND OLDER IS ELIGIBLE TO VOTE ON BOARD BUSINESS WHEN ATTENDING THEIR FOURTH CONSECUTIVE YOUTH FAIR BOARD MEETING. EVERY MEMBER, IN GOOD STANDING, SHALL HAVE THE RIGHT TO VOTE IN PERSON ON ALL QUESTIONS, WHICH MAY PROPERLY COME BEFORE A MEETING. THIS INCLUDES VOTING ON THE BOARD MEMBERS. ORGANIZATIONAL PERSONS MISSING THREE CONSECUTIVE MEETINGS SHALL NO LONGER BE A VOTING MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY ADULT, AGE 18 AND OLDER IS ELIGIBLE TO VOTE ON BOARD BUSINESS WHEN ATTENDING THEIR FOURTH CONSECUTIVE YOUTH FAIR BOARD MEETING. EVERY MEMBER, IN GOOD STANDING, SHALL HAVE THE RIGHT TO VOTE IN PERSON ON ALL QUESTIONS, WHICH MAY PROPERLY COME BEFORE A MEETING. ORGANIZATIONAL PERSONS MISSING THREE CONSECUTIVE MEETINGS SHALL NO LONGER BE A VOTING MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER PRESENTS THE FORM 990 TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0338
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01695838
IRS990/TotalAssetsEOYAmt01649278
IRS990/TotalAssetsGrp/BOYAmt01695838
IRS990/TotalAssetsGrp/EOYAmt01649278
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022928
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046861
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290745
IRS990/TotalFunctionalExpensesGrp/TotalAmt0337606
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0413

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