Civic Intelligence

Ohio Co & Independent Lawrence County

990 • Fiscal year 2023 • EIN 31-4385254

Dec 01, 2022 to Nov 30, 2023 • Filed on Jun 11, 2024

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

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

27th percentile

-7.7%

Higher net margin than 27% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$6,724

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

33rd percentile

-2.0%

Faster asset growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-47%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$636,974

Down $13,243 (-2.0%) from 2022

Net Assets

Down

$636,974

Down $13,243 (-2.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$171,337

Down $150,459 (-47%) from 2022

Expenses

Down

$184,580

Down $52,830 (-22%) from 2022

Net Income

Down

-$13,243

Down $97,629 (-116%) from 2022

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

2023

Assets$636,974
Liabilities$0
Net Assets$636,974

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

2023

Revenue$171,337
Expenses$184,580
Net Income-$13,243
Jump To
Filing Snapshot
Filing Period
Dec 1, 2022 to Nov 30, 2023
Signed
Jun 11, 2024
Return Version
2022v5.0
Gross Receipts
$477,879
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.

The organization is authorized by the state of ohio through the ohio department of agriculture to provide a county fair in lawrence county, ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$588,859$625,722▲ $36,863
Cash and Non-Interest-Bearing Accounts$5,762$5,653▼ $109
Savings and Temporary Cash Investments$55,596$5,599▼ $49,997
Total Assets$650,217$636,974▼ $13,243
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$650,217$636,974▼ $13,243
Total Net Assets Fund Balance$650,217$636,974▼ $13,243
Total Liabilities and Net Assets / Fund Balance$650,217$636,974▼ $13,243

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$482,979$846,554$1,329,533
Equipment$29,804$176,308$206,112
Other Land Buildings$75,198$2,593$77,791
Buildings$23,941$2,041$25,982
Land$13,800-$13,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Delana GatesSecretary/trPT$6,724$6,724
Art BellBoard MemberPT$6,500$6,500
Chris CollierVice PresidePT$2,000$2,000
Randall LambertBoard MemberPT$2,000$2,000
Larry KirkpatrickBoard MemberPT$1,000$1,000

Board Members and Trustees

NameTitle
Freddie HayesPresident
Cole WebbBoard Member
Darren MannonBoard Member
Donnie CraftBoard Member
Drew SchmidtBoard Member
Glen Dale ChapmanBoard Member
Jack HuntBoard Member
Kevin EdwardsBoard Member
Montana RunnelsBoard Member
Steve BrownBoard Member
Travis GatesBoard Member
Wayne TaylorBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$144,451
Program Service Revenue
$0
Investment Income
$1,389
Other Revenue
$25,497
Change in Net Assets
$-13,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,418
Salaries, Compensation, and Employee Benefits$7,662
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$63,057-$63,057
Occupancy-$34,457-$34,457
Fees for Services Accounting-$10,212-$10,212
Fees for Services Other-$8,425-$8,425
Other Salaries and Wages-$6,691-$6,691
Office Expenses-$3,668-$3,668
Conferences and Meetings-$1,083-$1,083
Payroll Taxes-$971-$971
Grants to Domestic Individuals$500--$500
Other Expenses-$412-$412
Total Functional Expenses$500$184,080$0$184,580
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$306,542
Fundraising Gross Income$303,955
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Law Co Fair$347,090$303,955$192,213$111,742
Total Events$347,090$303,955$306,542$-2,587
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Jack hunt travis gates board member board member family relationship delana gates travis gates secretary/tr board member family relationship

Form 990, Page 6, Part VI, Line 6

The organization is comprised of individual members who may purchase membership annually.

Form 990, Page 6, Part VI, Line 7A

Members at the annual meeting elect the governing body which is comprised of 15 members.

Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 19

Summary annual report is published on the organization's website and in the annual fair book. Other information is available at meetings of the governing body.

Filing and Contact Details

Filer

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

Signing Officer

Name
Freddie Hayes
Title
President
Phone
7405342293
Signed
2024-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Freddie Hayes
Formed
1868
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
50

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
1200 CORPORATE COURT PO BOX 990, ASHLAND, KY 41105-0990
Preparer
Geoffrey K Griffith Cpaabv Cff
Phone
6063291811
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