Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Madison County Agricultural Society
EIN 31-4383692 • 501(c)3 • London, OH
Profile
To promote, teach, support, encourage and expand the principles of good husbandry and agriculture within said county; and promote, support encourage and extend industry, the sciences, the arts and all other cultural and educational interest of madison county.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
35th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 1.5% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Balance Sheet
Assets
Up$114,085
Up $76,228 (+201%) from 2022
Liabilities
Down$0
Down $10,700 (-100%) from 2022
Net Assets
Up$114,085
Up $86,928 (+320%) from 2022
Revenue
Up$670,755
Up $3,435 (+0.5%) from 2022
Expenses
Down$661,839
Down $166,204 (-20%) from 2022
Net Income
Up$8,916
Up $169,639 (+106%) from 2022
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $114,085
- Liabilities
- $0
- Net assets
- $114,085
- Revenue
- $670,755
- Expenses
- $661,839
- Net income
- $8,916
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Dec 1, 2023 to Nov 30, 2024
- Signed
- Jan 5, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $670,955
Mission and Program Overview
Mission
To promote, teach, support, encourage and expand the principles of good husbandry and agriculture within said county and promote, support encourage and extend industry, the sciences, the arts and all other cultural and educational interest of Madison County.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $115,169 | $114,085 | ▼ $1,084 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| 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 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $115,169 | $114,085 | ▼ $1,084 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $10,000 | - | - |
| Total Liabilities | $10,000 | $0 | ▼ $10,000 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $105,169 | $114,085 | ▲ $8,916 |
| Total Net Assets Fund Balance | $105,169 | $114,085 | ▲ $8,916 |
| Total Liabilities and Net Assets / Fund Balance | $115,169 | $114,085 | ▼ $1,084 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Hope Thornberry | Treasurer | PT | $7,583 | $7,583 |
Board Members and Trustees
| Name | Title |
|---|---|
| Paul Gross | President |
| Joe Henry | Vice President |
| Brandon Estep | Director |
| Brock Ballah | Director |
| Codey Myers | Director |
| Jason Baker | Director |
| Jeff Tackett | Director |
| Jim Wolverton | Director |
| Judy Green | Director |
| Paul Melampy | Director |
| Robert Henry | Director |
| Seth Downing | Director |
| Shawn Steiner | Director |
| William Koenig | Director |
| Tia Sexton | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $165,957
- Program Service Revenue
- $176,833
- Investment Income
- $0
- Other Revenue
- $327,965
- All Other Contributions
- $4,550
- Change in Net Assets
- $8,916
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $603,281 |
| Salaries, Compensation, and Employee Benefits | $58,558 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $169,977 | - | - | $169,977 |
| All Other Expenses | $93,947 | $190 | - | $94,137 |
| Other Salaries and Wages | $45,762 | - | - | $45,762 |
| Fees for Services Accounting | - | $44,505 | - | $44,505 |
| Other Expenses | $20,076 | - | - | $20,076 |
| Insurance | $11,055 | - | - | $11,055 |
| Current Officers, Directors, Trustees, and Key Employees | - | $7,583 | - | $7,583 |
| Payroll Taxes | $4,187 | - | - | $4,187 |
| Other Employee Benefits | $1,026 | - | - | $1,026 |
| Office Expenses | $993 | - | - | $993 |
| Advertising | $892 | - | - | $892 |
| Total Functional Expenses | $609,561 | $52,278 | $0 | $661,839 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- 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
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“990 was provided and approved prior to submission”
Form 990, Part VI, Section C, Line 19
“Governing Documents Disclosure Explanation The Organization's governing documents and financial statements are available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Madison County Agricultural Society
- EIN
- 31-4383692
- Address
- PO Box 30, London, OH 43140
Signing Officer
- Name
- Hope Thornberry
- Title
- Treasurer
- Signed
- 2025-01-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Paul Gross
- Formed
- 1852
- Legal Domicile
- Oh
- Voting Board Members
- 16
- Independent Board Members
- 16
- Employees
- 4
Preparer
- Firm
- Stratax Consulting Inc
- Address
- 6515 Longshore Loop, Dublin, OH 43017-2950
- Preparer
- Eli A Wagler CPA CGMA
- Phone
- 6145054007
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Bank Fees: Column (A) - Total = $190; Column (B) - Program Services = $0; Column (C) - Management & General = $190; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Equipment Rental: Column (A) - Total = $14806; Column (B) - Program Services = $14806; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Equipment Repair: Column (A) - Total = $4198; Column (B) - Program Services = $4198; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Other Fair Expenses: Column (A) - Total = $5426; Column (B) - Program Services = $5426; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Other Miscellaneous Expenses: Column (A) - Total = $9136; Column (B) - Program Services = $9136; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Other Rental: Column (A) - Total = $6874; Column (B) - Program Services = $6874; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Other Services: Column (A) - Total = $11680; Column (B) - Program Services = $11680; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Race, Supplies & Materials: Column (A) - Total = $15484; Column (B) - Program Services = $15484; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Racing: Column (A) - Total = $46; Column (B) - Program Services = $46; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Software: Column (A) - Total = $2991; Column (B) - Program Services = $2991; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Sound System Services: Column (A) - Total = $7133; Column (B) - Program Services = $7133; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Sr. Fair & Open Class: Column (A) - Total = $1719; Column (B) - Program Services = $1719; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“Supplies & Materials: Column (A) - Total = $14454; Column (B) - Program Services = $14454; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Raw XML AppendixShowing 400 of 489 raw XML fields
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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|---|---|---|
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 892 |
| IRS990/AllOtherContributionsAmt | 0 | 4550 |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 93947 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 94137 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6145054007 |
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| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
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| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 8916 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 58558 |
| IRS990/CYTotalExpensesAmt | 0 | 661839 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 670755 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | To promote, teach, support, encourage and expand the principles of good husbandry and agriculture within Madison County and to promote, support encourage and extended industry, public schools and all other cultural and educational interest of Madison County and the fair as the board of directors deems proper. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 4 |
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| IRS990/ExpenseAmt | 0 | 609561 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Director |
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| IRS990/MissionDesc | 0 | To promote, teach, support, encourage and expand the principles of good husbandry and agriculture within said county and promote, support encourage and extend industry, the sciences, the arts and all other cultural and educational interest of Madison County. |
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| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1026 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1026 |
| IRS990/OtherExpensesGrp/Desc | 0 | Capital Outlay |
| IRS990/OtherExpensesGrp/Desc | 1 | Contractual Entertainment |
| IRS990/OtherExpensesGrp/Desc | 2 | Jr. Fair Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Contractual Services |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 106925 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 103980 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 50741 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 20076 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 103980 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 50741 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 20076 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Privilege Fees |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Show Entries |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | Sponsorships |
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| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 13853 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 111107 |
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| IRS990/PrincipalOfficerNm | 0 | Paul Gross |
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| IRS990/PYTotalRevenueAmt | 0 | 486373 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 8916 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 210075 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 159656 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 210075 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 990 was provided and approved prior to submission |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Governing Documents Disclosure Explanation The Organization's governing documents and financial statements are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Bank Fees: Column (A) - Total = $190; Column (B) - Program Services = $0; Column (C) - Management & General = $190; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Equipment Rental: Column (A) - Total = $14806; Column (B) - Program Services = $14806; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Equipment Repair: Column (A) - Total = $4198; Column (B) - Program Services = $4198; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Other Fair Expenses: Column (A) - Total = $5426; Column (B) - Program Services = $5426; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Other Miscellaneous Expenses: Column (A) - Total = $9136; Column (B) - Program Services = $9136; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Other Rental: Column (A) - Total = $6874; Column (B) - Program Services = $6874; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Other Services: Column (A) - Total = $11680; Column (B) - Program Services = $11680; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Race, Supplies & Materials: Column (A) - Total = $15484; Column (B) - Program Services = $15484; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Racing: Column (A) - Total = $46; Column (B) - Program Services = $46; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Software: Column (A) - Total = $2991; Column (B) - Program Services = $2991; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Sound System Services: Column (A) - Total = $7133; Column (B) - Program Services = $7133; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Sr. Fair & Open Class: Column (A) - Total = $1719; Column (B) - Program Services = $1719; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
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