Civic Intelligence

Ohio Co & Independent Lawrence County

990 • Fiscal year 2017 • EIN 31-4385254

Dec 01, 2016 to Nov 30, 2017 • Filed on Oct 15, 2018

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

0.68x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

2.42x

Higher debt load relative to revenue than 94% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$6,300

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

50th percentile

3.1%

Faster asset growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

58%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$820,837

Up $24,567 (+3.1%) from 2016

Net Assets

Up

$263,540

Up $55,083 (+26%) from 2016

Liabilities

Down

$557,297

Down $30,516 (-5.2%) from 2016

Revenue

Up

$230,422

Up $84,133 (+58%) from 2016

Expenses

Down

$175,339

Down $5,023 (-2.8%) from 2016

Net Income

Up

$55,083

Up $89,156 (+262%) from 2016

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

2017

Assets$820,837
Liabilities$557,297
Net Assets$263,540

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

2017

Revenue$230,422
Expenses$175,339
Net Income$55,083
Jump To
Filing Snapshot
Filing Period
Dec 1, 2016 to Nov 30, 2017
Signed
Oct 15, 2018
Return Version
2016v3.0
Gross Receipts
$511,388
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$737,122$727,392▼ $9,730
Savings and Temporary Cash Investments$50,993$87,728▲ $36,735
Cash and Non-Interest-Bearing Accounts$8,155$5,717▼ $2,438
Total Assets$796,270$820,837▲ $24,567
Liabilities
Other Liabilities$584,422$555,566▼ $28,856
Mortgage Notes Payable Secured by Investment Property$3,391$1,731▼ $1,660
Total Liabilities$587,813$557,297▼ $30,516
Net Assets / Fund Balance
Unrestricted Net Assets$157,464$200,812▲ $43,348
Temporarily Rstr Net Assets$50,993$62,728▲ $11,735
Total Net Assets Fund Balance$208,457$263,540▲ $55,083
Total Liabilities and Net Assets / Fund Balance$796,270$820,837▲ $24,567

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$713,392$502,744$1,216,136
Equipment$14,000$154,593$168,593
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Delana GatesSecretary/treasurerPT$6,300$6,300
Mark JohnsonBoard MemberPT$810$810

Board Members and Trustees

NameTitle
Randy LambertPresident
Chris CollierVice President
Darren MannonBoard Member
Jack HuntBoard Member
Jason ForbushBoard Member
Kd PayneBoard Member
Kenny SitesBoard Member
Kevin EdwardsBoard Member
Larry KirpatrickBoard Member
Mike ForbushBoard Member
Rodney FliehmanBoard Member
Shannon PayneBoard Member
Steve BrownBoard Member
Wayne TaylorBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$169,835
Program Service Revenue
$0
Investment Income
$30
Other Revenue
$60,557
Change in Net Assets
$55,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,557
Salaries, Compensation, and Employee Benefits$34,782
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$73,140-$73,140
Occupancy-$40,901-$40,901
Other Salaries and Wages-$25,833-$25,833
Interest-$19,279-$19,279
Current Officers, Directors, Trustees, and Key Employees-$6,025-$6,025
Fees for Services Accounting-$3,432-$3,432
Payroll Taxes-$2,924-$2,924
Conferences and Meetings-$1,532-$1,532
Other Expenses-$300-$300
Advertising-$73-$73
Total Functional Expenses$0$175,339$0$175,339
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$304,156
Fundraising Direct Expenses$280,966
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Law Co Fair Week$347,209$304,156$174,101$130,055
Total Events$347,209$304,156$280,966$23,190
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$555,566
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 is 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
President
Signed
2018-10-15
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
8
Volunteers
15

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/TotalAmt133
IRS990/OtherExpensesGrp/TotalAmt2300
IRS990/OtherLiabilitiesGrp/BOYAmt0584422
IRS990/OtherLiabilitiesGrp/EOYAmt0555566
IRS990/OtherOrganizationDsc0501C 3
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025833
IRS990/OtherSalariesAndWagesGrp/TotalAmt025833
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02924
IRS990/PayrollTaxesGrp/TotalAmt02924
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RANDALL LAMBERT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0108238
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt020
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0147599
IRS990/PYOtherRevenueAmt038031
IRS990/PYRevenuesLessExpensesAmt0-34073
IRS990/PYSalariesCompEmpBnftPaidAmt032763
IRS990/PYTotalExpensesAmt0180362
IRS990/PYTotalRevenueAmt0146289
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt055083
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt037367
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050993
IRS990/SavingsAndTempCashInvstGrp/EOYAmt087728
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0169835
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0108238
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0165997
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt087581
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0131054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0662705
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0108
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0341523
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0338854
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0291060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0335178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0348620
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01655235
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0108
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/PublicSupportTotal509Amt02317940
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0511358
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0447092
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0457057
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0422759
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0479674
IRS990ScheduleA/Total509Grp/TotalAmt02317940
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0511388
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0447112
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0457075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0422781
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0479692
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02318048
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/BookValueAmt014000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154593
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168593
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0713392
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0502744
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01216136
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0555566
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/TotalBookValueLandBuildingsAmt0727392
IRS990ScheduleD/TotalLiabilityAmt0555566
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt051314
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt051314
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt043053
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt043053
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0280966
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt049556
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt049556
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LAW CO FAIR WEEK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0347209
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0347209
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0304156
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0304156
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023190
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt05995
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt05995
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0174101
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0174101
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing body determines compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Summary annual report is published in local newspaper. Other information available at meetings of governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Individuals may purchase membership annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Membership at annual meeting elects governing body of 15 members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5K.D. Payne and Shannon Payne have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Mike Forbush and Jason Forbush have a family relationship.

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