Civic Intelligence

Ohio Co & Independent Lawrence County

990 • Fiscal year 2016 • EIN 31-4385254

Dec 01, 2015 to Nov 30, 2016 • Filed on Oct 16, 2017

PO Box 610Ironton, OH 45638

(740) 534-2293

Siviq Scores

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

Liabilities / Assets

89th percentile

0.74x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

96th percentile

4.02x

Higher debt load relative to revenue than 96% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$3,600

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

20th percentile

-7.7%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$796,270

Down $66,218 (-7.7%) from 2015

Net Assets

Down

$208,457

Down $34,073 (-14%) from 2015

Liabilities

Down

$587,813

Down $32,145 (-5.2%) from 2015

Revenue

Down

$146,289

Down $47,265 (-24%) from 2015

Expenses

Down

$180,362

Down $10,092 (-5.3%) from 2015

Net Income

Down

-$34,073

Down $37,173 (-1199%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $951,719Liabilities 2013: $675,990Net Assets 2013: $275,7292013Assets 2014: $891,319Liabilities 2014: $651,889Net Assets 2014: $239,4302014Assets 2015: $862,488Liabilities 2015: $619,958Net Assets 2015: $242,5302015Assets 2016: $796,270Liabilities 2016: $587,813Net Assets 2016: $208,4572016Assets 2017: $820,837Liabilities 2017: $557,297Net Assets 2017: $263,5402017Assets 2018: $764,847Liabilities 2018: $525,727Net Assets 2018: $239,1202018Assets 2019: $687,101Liabilities 2019: $494,874Net Assets 2019: $192,2272019Assets 2020: $629,425Liabilities 2020: $465,971Net Assets 2020: $163,4542020Assets 2021: $715,891Liabilities 2021: $150,060Net Assets 2021: $565,8312021Assets 2022: $650,217Liabilities 2022: $0Net Assets 2022: $650,2172022Assets 2023: $636,974Liabilities 2023: $0Net Assets 2023: $636,9742023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2016

Assets$796,270
Liabilities$587,813
Net Assets$208,457

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2013: $185,1622013Revenue 2014: $143,292Expenses 2014: $179,591Net Income 2014: -$36,2992014Revenue 2015: $193,554Expenses 2015: $190,454Net Income 2015: $3,1002015Revenue 2016: $146,289Expenses 2016: $180,362Net Income 2016: -$34,0732016Revenue 2017: $230,422Expenses 2017: $175,339Net Income 2017: $55,0832017Revenue 2018: $138,555Expenses 2018: $162,975Net Income 2018: -$24,4202018Revenue 2019: $127,875Expenses 2019: $174,768Net Income 2019: -$46,8932019Revenue 2020: $99,378Expenses 2020: $128,151Net Income 2020: -$28,7732020Revenue 2021: $580,361Expenses 2021: $177,984Net Income 2021: $402,3772021Revenue 2022: $321,796Expenses 2022: $237,410Net Income 2022: $84,3862022Revenue 2023: $171,337Expenses 2023: $184,580Net Income 2023: -$13,2432023Revenue 2024: $104,695Expenses 2024: $741,669Net Income 2024: -$636,9742024

Highlighted filing

2016

Revenue$146,289
Expenses$180,362
Net Income-$34,073
Jump To
Filing Snapshot
Filing Period
Dec 1, 2015 to Nov 30, 2016
Signed
Oct 16, 2017
Return Version
2015v3.0
Gross Receipts
$447,112
Mission and Program Overview

Mission

This organization is authorized by the State of Ohio through the Ohio Department of Agriculture to provide a county fair in Lawrence County, Ohio.

This organization is authorized by the State of Ohio thru the Ohio Department of Agriculture to provide a county fair in Lawrence County, Ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$816,019$737,122▼ $78,897
Savings and Temporary Cash Investments$41,017$50,993▲ $9,976
Cash and Non-Interest-Bearing Accounts$4,914$8,155▲ $3,241
Total Assets$862,488$796,270▼ $66,218
Other Assets Total$538--
Liabilities
Other Liabilities$612,328$584,422▼ $27,906
Mortgage Notes Payable Secured by Investment Property$7,630$3,391▼ $4,239
Total Liabilities$619,958$587,813▼ $32,145
Net Assets / Fund Balance
Unrestricted Net Assets$201,513$157,464▼ $44,049
Temporarily Rstr Net Assets$41,017$50,993▲ $9,976
Total Net Assets Fund Balance$242,530$208,457▼ $34,073
Total Liabilities and Net Assets / Fund Balance$862,488$796,270▼ $66,218

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$708,330$444,396$1,152,726
Equipment$28,792$139,801$168,593
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Delana GatesSecretary/treasurerPT$3,600$3,600

Board Members and Trustees

NameTitle
Randy LambertPresident
Chris CollierVice President
Art BellBoard Member
Darren MannonBoard Member
Donnie CraftBoard Member
Jason ForbushBoard Member
Kd PayneBoard Member
Kenny SitesBoard Member
Kevin EdwardsBoard Member
Larry KirpatrickBoard Member
Mark JohnsonBoard Member
Mike ForbushBoard Member
Rodney FliehmanBoard Member
Shannon PayneBoard Member
Steve BrownBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$108,238
Program Service Revenue
$0
Investment Income
$20
Other Revenue
$38,031
Change in Net Assets
$-34,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,599
Salaries, Compensation, and Employee Benefits$32,763
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$78,897-$78,897
Occupancy-$37,029-$37,029
Other Salaries and Wages-$23,332-$23,332
Interest-$20,490-$20,490
Fees for Services Accounting-$9,495-$9,495
Current Officers, Directors, Trustees, and Key Employees-$6,300-$6,300
Payroll Taxes-$3,131-$3,131
Other Expenses-$350-$350
Advertising-$215-$215
Office Expenses-$99-$99
All Other Expenses-$75-$75
Conferences and Meetings-$20-$20
Total Functional Expenses$0$180,362$0$180,362
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$300,823
Fundraising Gross Income$294,305
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Law Co Fair Week$362,685$294,305$179,055$115,250
Total Events$362,685$294,305$300,823$-6,518
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$584,422
Captial Lease Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

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

The president of the governing body reviews the Form 990 before it is filed. The Form 990 is available for other members of the governing body to review at future meetings.

Form 990, Part VI, Section B, Line 15 A B

Governing body determines compensation.

Form 990, Part VI, Section C, Line 19

Summary annual report published in local newspaper. Other information available at meetings of governing body.

Form 990, Part VI, Section A, Line 6

Individuals may purchase membership annually.

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

Membership at annual meeting elects governing body of 15 members.

Form 990, Part VI, Section A, Line 2

K.D. Payne and Shannon Payne have a family relationship.

Form 990, Part VI, Section A, Line 2

Mike Forbush and Jason Forbush have a family relationship.

Filing and Contact Details

Filer

Filer Name
Ohio Co & Independent Lawrence County
EIN
31-4385254
Phone
7405342293
Address
PO BOX 610, IRONTON, OH 45638

Signing Officer

Name
Randall Lambert
Title
Officer
Signed
2017-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall Lambert
Formed
1905
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
7

Preparer

Firm
C A Rambacher & Co
Address
811 Neal Avenue, Ironton, OH 45638
Preparer
Edward R Rambacher
Phone
7405327973
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IRS990/OtherExpensesGrp/Desc2SERVICE FEE
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0361
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt198
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2470
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3350
IRS990/OtherExpensesGrp/TotalAmt0361
IRS990/OtherExpensesGrp/TotalAmt198
IRS990/OtherExpensesGrp/TotalAmt2470
IRS990/OtherExpensesGrp/TotalAmt3350
IRS990/OtherLiabilitiesGrp/BOYAmt0612328
IRS990/OtherLiabilitiesGrp/EOYAmt0584422
IRS990/OtherOrganizationDsc0501C 3
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023332
IRS990/OtherSalariesAndWagesGrp/TotalAmt023332
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03131
IRS990/PayrollTaxesGrp/TotalAmt03131
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RANDALL LAMBERT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0165997
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0160809
IRS990/PYOtherRevenueAmt027539
IRS990/PYRevenuesLessExpensesAmt03100
IRS990/PYSalariesCompEmpBnftPaidAmt029645
IRS990/PYTotalExpensesAmt0190454
IRS990/PYTotalRevenueAmt0193554
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-34073
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt044549
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041017
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0108238
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0165997
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt087581
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0131054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt090459
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0583329
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt090
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0338854
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0291060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0335178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0348620
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0278324
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01592036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt090
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02175365
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0447092
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0457057
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0422759
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0479674
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0368783
IRS990ScheduleA/Total509Grp/TotalAmt02175365
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0447112
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0457075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0422781
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0479692
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0368795
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02175455
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt028792
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139801
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168593
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0708330
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0444396
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01152726
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0584422
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPTIAL LEASE PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0737122
IRS990ScheduleD/TotalLiabilityAmt0584422
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt039535
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt039535
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt068380
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt068380
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0300823
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt076649
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt076649
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LAW CO FAIR WEEK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0362685
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0362685
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0294305
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0294305
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6518
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt05584
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt05584
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0179055
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0179055
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The president of the governing body reviews the Form 990 before it is filed. The Form 990 is available for other members of the governing body to review at future meetings.

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