Civic Intelligence

Ohio County & Independent Agricultural Societies Morgan Co

EIN 31-4418000 • 501(c)3 • Mcconnelsville, OH

Profile

To conduct and operate the senior and junior divisions of the morgan county fair ensuring the maintenance and upkeep of the fairgrounds and buildings therein.

PO Box 594Mcconnelsville, OH 43756

www.morgan-county-fair.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

84th percentile

36%

Higher net margin than 84% 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

95th percentile

147%

Faster asset growth than 95% of similar nonprofits.

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

Revenue Growth

88th percentile

81%

Faster revenue growth than 88% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$551,109

Up $341,743 (+163%) from 2021

Liabilities

Up

$31,035

Up $292 (+0.9%) from 2021

Net Assets

Up

$520,074

Up $341,451 (+191%) from 2021

Operations
Liabilities / Revenue58th percentileNet Margin84th percentile

Revenue

Up

$898,422

Up $489,199 (+120%) from 2021

Expenses

Up

$571,823

Up $244,217 (+75%) from 2021

Net Income

Up

$326,599

Up $244,982 (+300%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$600K$400K$200K$0Assets 2017: $103,207Liabilities 2017: $29,756Net Assets 2017: $73,4512017Assets 2018: $106,961Liabilities 2018: $29,756Net Assets 2018: $77,2052018Assets 2019: $122,871Liabilities 2019: $29,756Net Assets 2019: $93,1152019Assets 2020: $126,762Liabilities 2020: $29,756Net Assets 2020: $97,0062020Assets 2021: $209,366Liabilities 2021: $30,743Net Assets 2021: $178,6232021Assets 2024: $551,109Liabilities 2024: $31,035Net Assets 2024: $520,0742024

Highlighted filing

2024

Assets$551,109
Liabilities$31,035
Net Assets$520,074
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$1.0M$500K$0Revenue 2017: $394,973Expenses 2017: $350,707Net Income 2017: $44,2662017Revenue 2018: $320,261Expenses 2018: $316,507Net Income 2018: $3,7542018Revenue 2019: $310,589Expenses 2019: $294,679Net Income 2019: $15,9102019Revenue 2020: $197,398Expenses 2020: $193,507Net Income 2020: $3,8912020Revenue 2021: $409,223Expenses 2021: $327,606Net Income 2021: $81,6172021Revenue 2024: $898,422Expenses 2024: $571,823Net Income 2024: $326,5992024

Highlighted filing

2024

Revenue$898,422
Expenses$571,823
Net Income$326,599
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$551,109
Liabilities
$31,035
Net assets
$520,074
Revenue
$898,422
Expenses
$571,823
Net income
$326,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.51$0.31$5.20$8.98$5.72$3.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.31$1.79$4.09$3.28$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.30$0.97$1.97$1.94$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.30$0.93$3.11$2.95$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.30$0.77$3.20$3.17$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.30$0.73$3.95$3.51$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Oct 8, 2025
Return Version
2023v6.0
Gross Receipts
$898,422
Mission and Program Overview

Mission

To conduct and operate the senior and junior divisions of the morgan county fair ensuring the maintenance and upkeep of the fairgrounds and buildings therein.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,911$434,789▲ $327,878
Land, Buildings, and Equipment, Net$116,142$116,142→ $0
Accounts Receivable$178$178→ $0
Total Assets$223,231$551,109▲ $327,878
Liabilities
Other Liabilities$22,728$22,728→ $0
Accounts Payable and Accrued Expenses$7,028$8,307▲ $1,279
Total Liabilities$29,756$31,035▲ $1,279
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$193,475$520,074▲ $326,599
Total Net Assets Fund Balance$193,475$520,074▲ $326,599
Total Liabilities and Net Assets / Fund Balance$223,231$551,109▲ $327,878

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,200$353,944$446,144
Other Land Buildings$23,942$275,637$299,579
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Garth RuffPresident
Andrew KutscherenkoDirector
Bo PowellDirector
Chad PletcherDirector
Dan StrodeDirector
Debbie EarichDirector
Denny RuffDirector
Jeff TaylorDirector
Josh VanhornDirector
Kent EarichDirector
Kyle HivnorDirector
Leslie RobbinsDirector
Matt MurphyDirector
Mike NewberryDirector
Nanclyn ThomasDirector
Sharon StewartDirector
Dan Lahmers1st. Vice Pr
Teresa VeyonSecretary
Stanley StrodeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$727,974
Program Service Revenue
$72,804
Investment Income
$283
Other Revenue
$97,361
All Other Contributions
$242,008
Change in Net Assets
$326,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$565,073
Salaries, Compensation, and Employee Benefits$6,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$174,010--$174,010
Fees for Services Management-$81,821-$81,821
Other Expenses$37,400--$37,400
Occupancy-$28,209-$28,209
Insurance-$11,287-$11,287
Other Salaries and Wages-$6,750-$6,750
Advertising-$2,675-$2,675
Office Expenses-$681-$681
Total Functional Expenses$440,400$131,423$0$571,823
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Citizens Line of Credit$22,728
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Ohio County & Independent
EIN
31-4418000
Phone
7405098138
Address
PO BOX 594, MCCONNELSVILLE, OH 43756
Doing Business As
Morgan County Fair

Signing Officer

Name
Teresa Veyon
Title
Secretary
Phone
7405098138
Signed
2025-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Garth Ruff
Formed
1906
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
50

Preparer

Firm
Hamilton Waltman Obenour & Melsheimer
Address
PO BOX 8200, ZANESVILLE, OH 43702-8200
Preparer
Alyssa K Shawger CPA
Phone
7404548852
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“N/A”

Form 990, Part IX, Line 24E

“Repairs 31,748 0 0 miscellaneous expense 30,955 0 0 contractual entertainment 25,800 0 0 junior fair expense 20,892 0 0 contest expense 20,064 0 0 property expense 19,042 0 0 rent-lease expense 7,331 0 0 senior fair expense 5,641 0 0 other fair expense 5,595 0 0 contractual services 4,500 0 0 miscellaneous race expens 2,142 0 0 vet services 300 0 0 total 174,010 0 0”

Raw XML AppendixShowing 400 of 452 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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IRS990/OtherLiabilitiesGrp/EOYAmt022728
IRS990/OtherRevenueMiscGrp/Desc0OTHER RESTRICTED SUPPORT
IRS990/OtherRevenueMiscGrp/Desc1PROMOTIONS
IRS990/OtherRevenueMiscGrp/Desc2OTHER UNRESTRICTED SUPPORT
IRS990/OtherRevenueMiscGrp/ExclusionAmt02975
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt092236
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt092236
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12975
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21700
IRS990/OtherRevenueTotalAmt097361
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06750
IRS990/OtherSalariesAndWagesGrp/TotalAmt06750
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GARTH RUFF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OTHER SALES
IRS990/ProgramServiceRevenueGrp/Desc1RENTALS
IRS990/ProgramServiceRevenueGrp/Desc2RACING FEES AND CHARGES
IRS990/ProgramServiceRevenueGrp/Desc3TRACK MAINTENANCE
IRS990/ProgramServiceRevenueGrp/Desc4JR FAIR REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026187
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217786
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32946
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42878
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026187
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217786
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32946
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42878
IRS990/ProgSrvcAccomActy2Grp/Desc0JUNIOR AND SENIOR FAIR PREMIUM PAYOUTS AND RIBBONS OR TROPHIES FOR EXHIBITORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt057442
IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProgSrvcAccomActyOtherGrp/Desc0N/A
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0274127
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0308120
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0212
IRS990/PYOtherExpensesAmt0449762
IRS990/PYOtherRevenueAmt087172
IRS990/PYProgramServiceRevenueAmt0102234
IRS990/PYRevenuesLessExpensesAmt041476
IRS990/PYSalariesCompEmpBnftPaidAmt06500
IRS990/PYTotalExpensesAmt0456262
IRS990/PYTotalRevenueAmt0497738
IRS990/ReconcilationRevenueExpnssAmt0326599
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0727974
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0308120
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0231513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0217066
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt065119
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01549792
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0167190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0186538
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0189780
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0192070
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0132110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0867688
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt02975
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt02868
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0635
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt06578
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02424058
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0898139
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0497526
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0421928
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0409136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0197329
IRS990ScheduleA/Total509Grp/TotalAmt02424058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0898139
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0497526
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0421928
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0409136
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0197329
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02424058
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092200
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0353944
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0446144
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023942
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0275637
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0299579
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022728
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CITIZENS LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0116142
IRS990ScheduleD/TotalLiabilityAmt022728
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS 31,748 0 0 MISCELLANEOUS EXPENSE 30,955 0 0 CONTRACTUAL ENTERTAINMENT 25,800 0 0 JUNIOR FAIR EXPENSE 20,892 0 0 CONTEST EXPENSE 20,064 0 0 PROPERTY EXPENSE 19,042 0 0 RENT-LEASE EXPENSE 7,331 0 0 SENIOR FAIR EXPENSE 5,641 0 0 OTHER FAIR EXPENSE 5,595 0 0 CONTRACTUAL SERVICES 4,500 0 0 MISCELLANEOUS RACE EXPENS 2,142 0 0 VET SERVICES 300 0 0 TOTAL 174,010 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0223231
IRS990/TotalAssetsEOYAmt0551109
IRS990/TotalAssetsGrp/BOYAmt0223231
IRS990/TotalAssetsGrp/EOYAmt0551109
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0727974
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131423
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0440400
IRS990/TotalFunctionalExpensesGrp/TotalAmt0571823
IRS990/TotalGrossUBIAmt0283
IRS990/TotalLiabilitiesBOYAmt029756
IRS990/TotalLiabilitiesEOYAmt031035
IRS990/TotalLiabilitiesGrp/BOYAmt029756
IRS990/TotalLiabilitiesGrp/EOYAmt031035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0193475
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0520074
IRS990/TotalOtherProgSrvcExpenseAmt0274127
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02933

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