Civic Intelligence

Morgan County Agricultural Society

990 • Fiscal year 2018 • EIN 31-4418000

Dec 01, 2017 to Nov 30, 2018 • Filed on May 28, 2018

Organization ProfileWWW.MORGAN-COUNTY-FAIR.COM
PO Box 594Mcconnelsville, OH 43756

(740) 962-3245

Siviq Scores

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

Liabilities / Assets

86th percentile

0.28x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

45th percentile

1.2%

Higher net margin than 45% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-19%

Faster revenue growth than 25% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$106,961

Up $3,754 (+3.6%) from 2017

Net Assets

Up

$77,205

Up $3,754 (+5.1%) from 2017

Liabilities

Flat

$29,756

Flat from 2017

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin45th percentile

Revenue

Down

$320,261

Down $74,712 (-19%) from 2017

Expenses

Down

$316,507

Down $34,200 (-9.8%) from 2017

Net Income

Down

$3,754

Down $40,512 (-92%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$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

2018

Assets$106,961
Liabilities$29,756
Net Assets$77,205
Open 2018 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$320,261
Expenses$316,507
Net Income$3,754
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2017 to Nov 30, 2018
Signed
May 28, 2018
Return Version
2017v2.3
Gross Receipts
$320,261
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
Land, Buildings, and Equipment, Net$104,019$104,019→ $0
Cash and Non-Interest-Bearing Accounts$-990$2,764▲ $3,754
Accounts Receivable$178$178→ $0
Total Assets$103,207$106,961▲ $3,754
Liabilities
Other Liabilities$22,728$22,728→ $0
Accounts Payable and Accrued Expenses$7,028$7,028→ $0
Total Liabilities$29,756$29,756→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$73,451$77,205▲ $3,754
Total Net Assets Fund Balance$73,451$77,205▲ $3,754
Total Liabilities and Net Assets / Fund Balance$103,207$106,961▲ $3,754

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,200$353,944$446,144
Other Land Buildings$11,819$275,637$287,456
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Denny RuffPresident
Andy KutscherenkoDirector
Barb BuceyDirector
Bo PowellDirector
Broc RobertsDirector
Chad PletcherDirector
Dan LahmersDirector
Derek VeyonDirector
John R WilsonDirector
Josh VanhornDirector
Kent EarichDirector
Nanclyn ThomasDirector
Sharon StewartDirector
Shawn SkelletDirector
Steve WeberDirector
Teresa VeyonDirector
Todd HimlerDirector
Trevor BoleDirector
Debbie Earich1st Vice Pre
Jim Bole2nd Vice Pre
Angela DrakeSecretary
Stanley StrodeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$171,093
Program Service Revenue
$93,891
Investment Income
$66
Other Revenue
$55,211
All Other Contributions
$165,764
Change in Net Assets
$3,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$20,429$64,316-$84,745
Other Expenses$20,975$36,038-$20,975
Insurance-$15,181-$15,181
Fees for Services Accounting-$7,078-$7,078
Fees for Services Management-$3,603-$3,603
Advertising-$1,554-$1,554
Office Expenses-$254-$254
Total Functional Expenses$124,999$191,508$0$316,507
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 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
7409623245
Address
PO BOX 594, MCCONNELSVILLE, OH 43756
Doing Business As
Morgan County Fair

Signing Officer

Name
Denny Ruff
Title
President
Phone
7408195120
Signed
2018-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denny Ruff
Formed
1906
Voting Board Members
21
Independent Board Members
21
Employees
10
Volunteers
50

Preparer

Firm
Hamilton Waltman Obenour & Melsheimer
Address
PO BOX 8200, ZANESVILLE, OH 43702-8200
Preparer
Gary E Hamiltoncpa
Phone
7404548852
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Property services 0 15,734 0 other misc. Expenses 0 15,309 0 ground maintenance suppli 0 14,348 0 junior fair expense 9,015 0 0 senior fair & open class 8,973 0 0 capital outlay 0 8,050 0 repairs 0 8,036 0 rent-lease expense 0 2,783 0 racing materials 2,441 0 0 bank fees 0 56 0 total 20,429 64,316 0”

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IRS990/OtherRevenueMiscGrp/ExclusionAmt2560
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08757
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2560
IRS990/OtherRevenueTotalAmt010817
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DENNY RUFF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RACING FEES AND CHARGES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER SALES
IRS990/ProgramServiceRevenueGrp/Desc2FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt082998
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16235
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24658
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt082998
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24658
IRS990/ProgSrvcAccomActy2Grp/Desc0JUNIOR AND SENIOR FAIR PREMIUM PAYOUTS AND RIBBONS OR TROPHIES FOR EXHIBITORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt038963
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0258894
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt084
IRS990/PYOtherExpensesAmt0347707
IRS990/PYOtherRevenueAmt097446
IRS990/PYProgramServiceRevenueAmt038549
IRS990/PYRevenuesLessExpensesAmt044266
IRS990/PYSalariesCompEmpBnftPaidAmt03000
IRS990/PYTotalExpensesAmt0350707
IRS990/PYTotalRevenueAmt0394973
IRS990/ReconcilationRevenueExpnssAmt03754
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt044394
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0171093
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0258894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0429987
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0138285
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt078316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0216601
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt010817
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt046291
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt057108
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt010472
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt010472
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98530
IRS990ScheduleA/PublicSupportPY509Pct00.97340
IRS990ScheduleA/PublicSupportTotal509Amt0703696
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0320195
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0383501
IRS990ScheduleA/Total509Grp/TotalAmt0703696
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0320195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0393973
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0714168
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092200
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0353944
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0446144
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011819
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0275637
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0287456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022728
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CITIZENS LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0104019
IRS990ScheduleD/TotalLiabilityAmt022728
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROPERTY SERVICES 0 15,734 0 OTHER MISC. EXPENSES 0 15,309 0 GROUND MAINTENANCE SUPPLI 0 14,348 0 JUNIOR FAIR EXPENSE 9,015 0 0 SENIOR FAIR & OPEN CLASS 8,973 0 0 CAPITAL OUTLAY 0 8,050 0 REPAIRS 0 8,036 0 RENT-LEASE EXPENSE 0 2,783 0 RACING MATERIALS 2,441 0 0 BANK FEES 0 56 0 TOTAL 20,429 64,316 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0103207
IRS990/TotalAssetsEOYAmt0106961
IRS990/TotalAssetsGrp/BOYAmt0103207
IRS990/TotalAssetsGrp/EOYAmt0106961
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0171093
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0191508
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0124999
IRS990/TotalFunctionalExpensesGrp/TotalAmt0316507
IRS990/TotalGrossUBIAmt066
IRS990/TotalLiabilitiesBOYAmt029756
IRS990/TotalLiabilitiesEOYAmt029756
IRS990/TotalLiabilitiesGrp/BOYAmt029756
IRS990/TotalLiabilitiesGrp/EOYAmt029756
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073451
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077205
IRS990/TotalProgramServiceExpensesAmt0124999
IRS990/TotalProgramServiceRevenueAmt093891
IRS990/TotalRevenueGrp/ExclusionAmt010817
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138285
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320261
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt066
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0103207
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0106961
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$106,961
Liabilities
$29,756
Net assets
$77,205
Revenue
$320,261
Expenses
$316,507
Net income
$3,754
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
2018Detailed filing. Detailed filing data is available for this year.$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