Civic Intelligence

Berkeley County Youth Fair Inc.

990 • Fiscal year 2023 • EIN 23-7179678

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 02, 2024

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

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

60th percentile

8.4%

Faster asset growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.0%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,567,757

Up $121,113 (+8.4%) from 2022

Net Assets

Up

$1,540,072

Up $107,744 (+7.5%) from 2022

Liabilities

Up

$27,685

Up $13,369 (+93%) from 2022

Revenue

Up

$470,281

Up $17,909 (+4.0%) from 2022

Expenses

Down

$362,537

Down $6,314 (-1.7%) from 2022

Net Income

Up

$107,744

Up $24,223 (+29%) from 2022

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

2023

Assets$1,567,757
Liabilities$27,685
Net Assets$1,540,072

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

2023

Revenue$470,281
Expenses$362,537
Net Income$107,744
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 2, 2024
Return Version
2023v5.1
Gross Receipts
$519,053
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$935,247$923,849▼ $11,398
Savings and Temporary Cash Investments$486,498$608,223▲ $121,725
Cash and Non-Interest-Bearing Accounts$15,992$31,079▲ $15,087
Inventories for Sale or Use$550--
Total Assets$1,446,644$1,567,757▲ $121,113
Other Assets Total$8,357$4,606▼ $3,751
Liabilities
Accounts Payable and Accrued Expenses$5,542$14,813▲ $9,271
Deferred Revenue-$10,990-
Other Liabilities$8,774$1,882▼ $6,892
Total Liabilities$14,316$27,685▲ $13,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,402,990$1,409,679▲ $6,689
Net Assets With Donor Restrictions$29,338$130,393▲ $101,055
Total Net Assets Fund Balance$1,432,328$1,540,072▲ $107,744
Total Liabilities and Net Assets / Fund Balance$1,446,644$1,567,757▲ $121,113

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$502,164$527,314$1,029,478
Other Land Buildings$73,684$642,992$716,676
Equipment$9,746$373,608$383,354
Land$338,255-$338,255
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dean McdonaldPresident
Charlie Moore1st Vice President
Vickie Knight2nd Vice President
Jr Barrett3rd Vice President
Beth PancioneCorresponding Secretary
Samantha VerdiRecording Secretary
Brandon CampbellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,866
Program Service Revenue
$367,950
Investment Income
$11,072
Other Revenue
$65,393
All Other Contributions
$14,876
Change in Net Assets
$107,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,217
Salaries, Compensation, and Employee Benefits$7,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$34,985$14,993-$49,978
Occupancy$29,146$12,491-$41,637
Advertising$25,680--$25,680
Insurance$10,043$4,304-$14,347
Other Expenses$9,056$3,881-$12,937
Office Expenses$7,868$3,372-$11,240
All Other Expenses$5,859$3,944-$9,803
Other Salaries and Wages$4,760$2,040-$6,800
Fees for Services Accounting-$4,550-$4,550
Payroll Taxes$364$156-$520
Total Functional Expenses$312,806$49,731$0$362,537
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$96,039
Fundraising Direct Expenses$48,772
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bonanza$43,639$43,639$24,057$19,582
Total Events$96,039$96,039$48,772$47,267
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bake Auction Pass Through Acct$800
Security Deposit - Rentals$713
Payroll Liabilities$308
Sales Tax Payable$61
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
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 makes available the form 990 to the board of directors 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
Brandon Campbell
Title
Treasurer
Phone
3042635869
Signed
2024-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Campbell
Formed
1976
Legal Domicile
Wv
Voting Board Members
99
Independent Board Members
99
Employees
1
Volunteers
160

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:

NONE.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0608223
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt025866
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0135385
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt027910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt011547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt015721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0216429
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03084
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02850
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010319
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt021654
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt048979
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0367950
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0235615
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0280960
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04882
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0264191
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01153598
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02850
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010319
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021654
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt048979
IRS990ScheduleA/InvestmentIncomeCYPct00.03360
IRS990ScheduleA/InvestmentIncomePYPct00.04400
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt016462
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt015154
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt07440
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01682
IRS990ScheduleA/OtherIncome509Grp/TotalAmt040738
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93850
IRS990ScheduleA/PublicSupportPY509Pct00.93630
IRS990ScheduleA/PublicSupportTotal509Amt01370027
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0393816
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0371000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0308870
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt016429
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0279912
IRS990ScheduleA/Total509Grp/TotalAmt01370027
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0421350
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0389238
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0319160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt026748
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0303248
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01459744
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AdditionsDuringYearAmt04995
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0502164
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0527314
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01029478
IRS990ScheduleD/EndingBalanceAmt04995
IRS990ScheduleD/EquipmentGrp/BookValueAmt09746
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0373608
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0383354
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0338255
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0338255
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt073684
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0642992
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0716676
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1308
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt261
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT - RENTALS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3BAKE AUCTION PASS THROUGH ACCT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NONE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0923849
IRS990ScheduleD/TotalLiabilityAmt01882
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt048772
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BONANZA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt043639
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt052400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt096039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043639
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt052400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt096039
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt047267
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt024715
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt048772
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt024057
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
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 MAKES AVAILABLE THE FORM 990 TO THE BOARD OF DIRECTORS 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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01446644
IRS990/TotalAssetsEOYAmt01567757
IRS990/TotalAssetsGrp/BOYAmt01446644
IRS990/TotalAssetsGrp/EOYAmt01567757
IRS990/TotalCompGreaterThan150KInd00

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