Civic Intelligence

Morgan County Agricultural Society

990 • Fiscal year 2020 • EIN 31-4418000

Dec 01, 2019 to Nov 30, 2020 • Filed on May 25, 2020

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

(740) 509-8138

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.23x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.15x

Higher debt load relative to revenue than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

45th percentile

2.0%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

49th percentile

3.2%

Faster asset growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-36%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$126,762

Up $3,891 (+3.2%) from 2019

Net Assets

Up

$97,006

Up $3,891 (+4.2%) from 2019

Liabilities

Flat

$29,756

Flat from 2019

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin45th percentile

Revenue

Down

$197,398

Down $113,191 (-36%) from 2019

Expenses

Down

$193,507

Down $101,172 (-34%) from 2019

Net Income

Down

$3,891

Down $12,019 (-76%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2020

Assets$126,762
Liabilities$29,756
Net Assets$97,006
Open 2020 Filing

Operations Trend

Revenue Growth31st 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

2020

Revenue$197,398
Expenses$193,507
Net Income$3,891
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2019 to Nov 30, 2020
Signed
May 25, 2020
Return Version
2019v5.0
Gross Receipts
$197,398
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$116,142▲ $12,123
Cash and Non-Interest-Bearing Accounts$18,674$10,442▼ $8,232
Accounts Receivable$178$178→ $0
Total Assets$122,871$126,762▲ $3,891
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
Net Assets Without Donor Restrictions$93,115$97,006▲ $3,891
Total Net Assets Fund Balance$93,115$97,006▲ $3,891
Total Liabilities and Net Assets / Fund Balance$122,871$126,762▲ $3,891

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 Pay76th percentile

Board Members and Trustees

NameTitle
Andy KutscherenkoPresident
Bo PowellDirector
Chad PletcherDirector
Dan LahmersDirector
Dan StrodeDirector
Denny RuffDirector
Donald MurphyDirector
Jenny WoodburnDirector
Jeremy StoneburnerDirector
Josh VanhornDirector
Kelly VeyonDirector
Kent EarichDirector
Matt CrimDirector
Nanclyn ThomasDirector
Sharon StewartDirector
Broc Roberts1st. Vice Pr
Debbie Earich2nd. Vice Pr
Teresa VeyonSecretary
Stanley StrodeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,119
Program Service Revenue
$103,172
Investment Income
$69
Other Revenue
$29,038
All Other Contributions
$11,776
Change in Net Assets
$3,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,207
Salaries, Compensation, and Employee Benefits$6,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$25,108-$25,108
Occupancy-$24,518-$24,518
All Other Expenses$14,486--$14,486
Insurance-$10,779-$10,779
Other Salaries and Wages-$6,300-$6,300
Other Expenses$4,364--$4,364
Office Expenses-$3,031-$3,031
Fees for Services Accounting-$2,306-$2,306
Advertising-$150-$150
Total Functional Expenses$121,315$72,192$0$193,507
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 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
2020-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Kutscherenko
Formed
1906
Voting Board Members
19
Independent Board Members
19
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, Page 2, Part III, Line 4D

“N/A”

Raw XML AppendixShowing 400 of 438 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/ProgSrvcAccomActy2Grp/Desc0JUNIOR AND SENIOR FAIR PREMIUM PAYOUTS AND RIBBONS OR TROPHIES FOR EXHIBITORS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProgSrvcAccomActyOtherGrp/Desc0N/A
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt022413
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0220839
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt080
IRS990/PYOtherExpensesAmt0294679
IRS990/PYOtherRevenueAmt034002
IRS990/PYProgramServiceRevenueAmt055668
IRS990/PYRevenuesLessExpensesAmt015910
IRS990/PYTotalExpensesAmt0294679
IRS990/PYTotalRevenueAmt0310589
IRS990/ReconcilationRevenueExpnssAmt03891
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt028938
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt065119
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0220839
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0171093
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0258894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0715945
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0132110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt087670
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0138285
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt078316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0436381
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0100
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt02000
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt010817
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt046291
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt059208
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt010472
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt010472
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99140
IRS990ScheduleA/PublicSupportPY509Pct00.98980
IRS990ScheduleA/PublicSupportTotal509Amt01211534
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0197329
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0310509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0320195
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0383501
IRS990ScheduleA/Total509Grp/TotalAmt01211534
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0197329
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0310509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0320195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0393973
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01222006
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0122871
IRS990/TotalAssetsEOYAmt0126762
IRS990/TotalAssetsGrp/BOYAmt0122871
IRS990/TotalAssetsGrp/EOYAmt0126762
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065119
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072192
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0121315
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193507
IRS990/TotalGrossUBIAmt069
IRS990/TotalLiabilitiesBOYAmt029756
IRS990/TotalLiabilitiesEOYAmt029756
IRS990/TotalLiabilitiesGrp/BOYAmt029756
IRS990/TotalLiabilitiesGrp/EOYAmt029756
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt093115
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt097006
IRS990/TotalOtherProgSrvcExpenseAmt022413
IRS990/TotalProgramServiceExpensesAmt0121315
IRS990/TotalProgramServiceRevenueAmt0103172
IRS990/TotalRevenueGrp/ExclusionAmt0100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0132110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0197398
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt069
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0122871
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0126762
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$126,762
Liabilities
$29,756
Net assets
$97,006
Revenue
$197,398
Expenses
$193,507
Net income
$3,891
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
2020Detailed filing. Detailed filing data is available for this year.$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