Civic Intelligence

Patrick County Agricultural Fair Incorporated

EIN 27-3001069 • 501(c)3 • Stuart, VA

Profile

Organize and conduct the patrick county agricultural fair in order to support the charitable projects of the stuart rotary club and to assist patrick county by developing and improving rotary field, to be used by the public for recreation, meetings, school functions, emergency services, etc.

PO Box 562Stuart, VA 24171

patrickcountyfair.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

58th percentile

6.8%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

8.9%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$751,340

Up $47,870 (+6.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$751,340

Up $47,870 (+6.8%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin71st percentile

Revenue

Up

$247,065

Up $20,276 (+8.9%) from 2023

Expenses

Up

$201,832

Up $26,136 (+15%) from 2023

Net Income

Down

$45,233

Down $5,860 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$800K$600K$400K$200K$0Assets 2021: $754,773Liabilities 2021: $0Net Assets 2021: $754,7732021Assets 2022: $652,377Liabilities 2022: $0Net Assets 2022: $652,3772022Assets 2023: $703,470Liabilities 2023: $0Net Assets 2023: $703,4702023Assets 2024: $751,340Liabilities 2024: $0Net Assets 2024: $751,3402024

Highlighted filing

2024

Assets$751,340
Liabilities$0
Net Assets$751,340
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$300K$200K$100K$0-$100KRevenue 2021: $54,764Expenses 2021: $66,379Net Income 2021: -$11,6152021Revenue 2022: $98,136Expenses 2022: $100,532Net Income 2022: -$2,3962022Revenue 2023: $226,789Expenses 2023: $175,696Net Income 2023: $51,0932023Revenue 2024: $247,065Expenses 2024: $201,832Net Income 2024: $45,2332024

Highlighted filing

2024

Revenue$247,065
Expenses$201,832
Net Income$45,233
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$751,340
Liabilities
$0
Net assets
$751,340
Revenue
$247,065
Expenses
$201,832
Net income
$45,233
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.51$0.00$7.51$2.47$2.02$0.45
2023Detailed filing. Detailed filing data is available for this year.$7.03$0.00$7.03$2.27$1.76$0.51
2022Detailed filing. Detailed filing data is available for this year.$6.52$0.00$6.52$0.98$1.01$0.02
2021Detailed filing. Detailed filing data is available for this year.$7.55$0.00$7.55$0.55$0.66$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$247,065
Mission and Program Overview

Mission

Organize and conduct the patrick county agricultural fair in order to support the charitable projects of the stuart rotary club and to assist patrick county by developing and improving rotary field, to be used by the public for recreation, meetings, school functions, emergency services, etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$703,470$751,340▲ $47,870
Land, Buildings, and Equipment, Net$493,229$469,989▼ $23,240
Savings and Temporary Cash Investments-$206,594-
Cash and Non-Interest-Bearing Accounts$210,241$74,757▼ $135,484
Total Assets$703,470$751,340▲ $47,870
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$703,470$751,340▲ $47,870
Total Liabilities and Net Assets / Fund Balance$703,470$751,340▲ $47,870

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,489$410,043-
Land$29,500--
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Paul T Swails JrChairman
Brent CardwellDirector
James HarrodDirector
Kristie BentleyDirector
Paula DradyDirector
Richard ColeDirector
Stanley FainDirector
Wayne KirkpatrickDirector
William ClarkDirector
Anna LesterSecretary
Julia HennesseyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,377
Program Service Revenue
$212,597
Investment Income
$3,958
Other Revenue
$6,133
All Other Contributions
$24,377
Change in Net Assets
$45,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,922
Grants and Similar Amounts Paid$19,910
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$23,240$0$0$23,240
Grants to Domestic Orgs$19,910--$19,910
All Other Expenses$10,860$0$0$10,860
Fees for Services Other$9,511$0$0$9,511
Insurance$6,166$0$0$6,166
Occupancy$2,661$0$0$2,661
Office Expenses$1,814$0$0$1,814
Advertising$1,475$0$0$1,475
Fees for Services Accounting$0$1,167$0$1,167
Other Expenses$936$0$0$936
Total Functional Expenses$200,665$1,167$0$201,832
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Stuart Rotary Scholarship FoundationStuart, VA501(c)(3)College Scholarships$14,500
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Paul T Swails JrChairmaninsuranceNo$6,166
Anna LesterDirectorpropane/gas/foodNo$1,465
Wm B Clark JrDirectorpropane/gas/foodNo$1,465
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Patrick County Agricultural Fair Incorporated
EIN
27-3001069
Phone
2766944400
Address
PO BOX 562, STUART, VA 24171

Signing Officer

Name
Paul T Swails Jr
Title
Chairman
Phone
2766944400
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul T Swails Jr
Formed
1961
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
80

Preparer

Firm
Jessup & Associates PLC
Address
125 N MAIN ST, STUART, VA 24171
Preparer
Brian J Jessup CPA
Phone
2766944999
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“Please see Schedule L and supporting statement.”

Pt VI, Line 11B

“Form 990 is reviewed by the treasurer and the chairman of the board, as well as the Fairs outside CPA, and if necessary by its outside council.”

Pt VI, Line 12C

“The Fair board regularly and consistently monitors compliance with the conflict of interest policy by periodic review of all financial interests involving board members, by requiring annual statements pursuant to Article VI of the policy, and by ensuring new board members are familiar with the conflict of interest policy.”

Pt VI, Line 19

“Governing documents and conflict of interest policy are available on request. Financial statements are available upon request if required by law to be public.”

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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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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt024377
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt017475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt018650
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0229847
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010091
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05561
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0212597
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0511264
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeCYPct00.03480
IRS990ScheduleA/InvestmentIncomePYPct00.02310
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IRS990ScheduleD/LandGrp/BookValueAmt029500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt029500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0469989
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0STUART ROTARY SCHOLARSHIP FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0541925378
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 723
IRS990ScheduleI/RecipientTable/USAddress/CityNm0STUART
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Paul T Swails Jr
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Wm B Clark Jr
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Anna Lester
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Chairman
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2Director
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0insurance
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1propane/gas/food
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2propane/gas/food
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Paul T. Swails, Jr. is the President of the Fair and Chairman of the Board. He is also owner of Swails Insurance, Inc. which for a number of years has organized casualty, liability, and weather insurance for the Fair.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt1Swails Insurance represents numerous insurance companies, an when it recommends a policy to a client, such as the Fair, it sends out requests for proposals to 8 or 10 companies that provide the desired coverage. It evaluates the coverage and price from the companies which respond, and selects the most cost-effective package of insurance for that year. Swails Insurance is paid a percentage of the premium that is fixed by theinsurance company. All competing insurance agents follow the same process. This process has been discussed with and approved by the Board.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt2William B. Clark, Jr. is treasurer of Clark Gas and Oil, Inc. (CG&O)Anna Clark Lester is vice-president of CG&O. Both are members of the Fair Board.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt3CG&O provides propane and occasional food catering to the Fair. These products are subject to open competitive market pricing which changes daily, and CG&O charges the fair market price at the time of delivery. The Board is aware of and approves of this pricing. It is unlikely that any other local supplier would charge anything less that market pricing for these products.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc01
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc11
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc22
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc32
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Please see Schedule L and supporting statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by the treasurer and the chairman of the board, as well as the Fairs outside CPA, and if necessary by its outside council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Fair board regularly and consistently monitors compliance with the conflict of interest policy by periodic review of all financial interests involving board members, by requiring annual statements pursuant to Article VI of the policy, and by ensuring new board members are familiar with the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents and conflict of interest policy are available on request. Financial statements are available upon request if required by law to be public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2

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