Civic Intelligence

Ohio County & Independent Agricultural Societies - Summit County

EIN 34-1561764 • 501(c)3 • Tallmadge, OH

Profile

The purpose of the society shall be to promote, encourage and improve the condition of agriculture, horticulture, pomology, industry, science, art, household economics, public schools, and to promote the betterment of our communities within summit county, and the state of ohio. This is accomplished primarily through the promotion and organization of the annual county fair.

229 East Howe Road - PO Box 89Tallmadge, OH 44278

www.summitfair.com

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.16x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$67,750

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

98%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

45%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,142,549

Up $1,061,378 (+98%) from 2023

Liabilities

Up

$338,432

Up $38,532 (+13%) from 2023

Net Assets

Up

$1,804,117

Up $1,022,846 (+131%) from 2023

Revenue

Up

$2,613,380

Up $811,237 (+45%) from 2023

Expenses

Up

$1,590,534

Up $35,375 (+2.3%) from 2023

Net Income

Up

$1,022,846

Up $775,862 (+314%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $110,626Liabilities 2010: $4,984Net Assets 2010: $105,6422010Assets 2011: $97,866Liabilities 2011: $3,456Net Assets 2011: $94,4102011Assets 2012: $102,408Liabilities 2012: $3,156Net Assets 2012: $99,2522012Assets 2013: $79,956Liabilities 2013: $3,156Net Assets 2013: $76,8002013Assets 2014: $67,947Liabilities 2014: $3,158Net Assets 2014: $64,7892014Assets 2015: $63,891Liabilities 2015: $0Net Assets 2015: $63,8912015Assets 2016: $51,928Liabilities 2016: $3,149Net Assets 2016: $48,7792016Assets 2017: $41,736Liabilities 2017: $3,149Net Assets 2017: $38,5872017Assets 2018: $55,112Liabilities 2018: $3,934Net Assets 2018: $51,1782018Assets 2019: $41,228Liabilities 2019: $0Net Assets 2019: $41,2282019Assets 2020: $313,472Liabilities 2020: $191,800Net Assets 2020: $121,6722020Assets 2021: $575,088Liabilities 2021: $158,000Net Assets 2021: $417,0882021Assets 2022: $846,577Liabilities 2022: $312,290Net Assets 2022: $534,2872022Assets 2023: $1,081,171Liabilities 2023: $299,900Net Assets 2023: $781,2712023Assets 2024: $2,142,549Liabilities 2024: $338,432Net Assets 2024: $1,804,1172024

Highlighted filing

2024

Assets$2,142,549
Liabilities$338,432
Net Assets$1,804,117

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $580,2352010Expenses 2011: $546,8782011Expenses 2012: $576,7762012Expenses 2013: $622,1452013Revenue 2014: $630,517Expenses 2014: $642,528Net Income 2014: -$12,0112014Revenue 2015: $716,763Expenses 2015: $717,661Net Income 2015: -$8982015Revenue 2016: $778,641Expenses 2016: $793,753Net Income 2016: -$15,1122016Revenue 2017: $815,156Expenses 2017: $825,348Net Income 2017: -$10,1922017Revenue 2018: $859,837Expenses 2018: $847,246Net Income 2018: $12,5912018Revenue 2019: $912,384Expenses 2019: $922,334Net Income 2019: -$9,9502019Revenue 2020: $788,043Expenses 2020: $707,599Net Income 2020: $80,4442020Revenue 2021: $1,230,268Expenses 2021: $934,852Net Income 2021: $295,4162021Revenue 2022: $1,415,000Expenses 2022: $1,297,801Net Income 2022: $117,1992022Revenue 2023: $1,802,143Expenses 2023: $1,555,159Net Income 2023: $246,9842023Revenue 2024: $2,613,380Expenses 2024: $1,590,534Net Income 2024: $1,022,8462024

Highlighted filing

2024

Revenue$2,613,380
Expenses$1,590,534
Net Income$1,022,846

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.34$1.80$2.61$1.59$1.02
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.30$0.78$1.80$1.56$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.31$0.53$1.42$1.30$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.58$0.16$0.42$1.23$0.93$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.19$0.12$0.79$0.71$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.91$0.92$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.05$0.86$0.85$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.82$0.83$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.78$0.79$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.72$0.72$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.06$0.63$0.64$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.09$0.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Oct 10, 2025
Return Version
2023v6.0
Gross Receipts
$2,622,668
Mission and Program Overview

Mission

The purpose of the society shall be to promote, encourage and improve the condition of agriculture, horticulture, pomology, industry, science, art, household economics, public schools, and to promote the betterment of our communities within summit county, and the state of ohio. This is accomplished primarily through the promotion and organization of the annual county fair.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$781,271$1,804,117▲ $1,022,846
Land, Buildings, and Equipment, Net$864,223$1,218,280▲ $354,057
Savings and Temporary Cash Investments$130,700$831,196▲ $700,496
Cash and Non-Interest-Bearing Accounts$86,248$93,073▲ $6,825
Total Assets$1,081,171$2,142,549▲ $1,061,378
Liabilities
Mortgage Notes Payable Secured by Investment Property$299,900$338,432▲ $38,532
Total Liabilities$299,900$338,432▲ $38,532
Net Assets / Fund Balance
Total Net Assets Fund Balance$781,271$1,804,117▲ $1,022,846
Total Liabilities and Net Assets / Fund Balance$1,081,171$2,142,549▲ $1,061,378

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,218,280$879,905$2,098,185
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cathy CunninghamSecretaryFT$67,750$67,750
Kelsey SedlekDirectorFT$32,760$32,760
Diana CochranTreasurer-$26,250$26,250
Howard CallDirector-$15,205$15,205
Megan CochranDirector-$14,930$14,930

Board Members and Trustees

NameTitle
Theresa CallPresident
Angela HawsmanDirector
Debbie HookwayDirector
Debbie QuintrellDirector
Jina ClayDirector
John CochranDirector
Mike YoungDirector
Richard StoreyDirector
Rita CarpenterDirector
Sam SedlackDirector
W Lee CritesDirector
Michael HawsmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,562,230
Program Service Revenue
$547,350
Investment Income
$8,557
Other Revenue
$495,243
All Other Contributions
$767,113
Change in Net Assets
$1,022,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,292,797
Salaries, Compensation, and Employee Benefits$297,737
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$352,776--$352,776
Current Officers, Directors, Trustees, and Key Employees$156,895--$156,895
Other Salaries and Wages$123,728--$123,728
Other Expenses$100,534--$100,534
Fees for Services Other$88,230--$88,230
Depreciation Depletion$63,066--$63,066
All Other Expenses$44,565--$44,565
Insurance-$40,758-$40,758
Office Expenses$26,249$7,223-$33,472
Travel$27,638--$27,638
Advertising$21,452--$21,452
Pension Plan Contributions$9,154--$9,154
Payroll Taxes$7,960--$7,960
Interest$6,631--$6,631
Fees for Services Accounting-$5,234-$5,234
Total Functional Expenses$1,537,319$53,215$0$1,590,534
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

John cochran diana cochran john & diana cochran megan cochran howard call theresa call howard & theresa call cathy cunningham mike hawsman angie hawsman mike & angie hawsman michael hawsman debbie quintrell kelsey sedlak kelsey & sam sedlak debbie quintrell

Form 990, Page 6, Part VI, Line 6

Any person 18 years of age or older and a resident of summit county may become a member of the summit county agricultural society of ohio by paying the annual membership fee of the society as fixed by the board of directors.

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

The board of directors of the summit county agricultural society of ohio is comprised of individuals, as elected by the membership of the society .

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by an external public accounting firm; once complete the tax return is reviewed internally and signed by the treasurer prior to filing.

Form 990, Page 6, Part VI, Line 12C

A copy of the conflict of interest policy is provided to each covered individual at the beginning of their term. Individuals covered under the policy include any director, officer, or member of a committee with governing board delegated powers who has a direct or indirect financial interest. The conflict of interest policy procedures are detailed in-depth and each covered individual must sign an annual statement affirming the following: a.) receipt of the policy. B.) read and understands the policy. C.) agreed to comply with policy. D.) understands the summit county agricultural society is a charitable organization and in order to maintain federal tax exempt status must engage primarily in activities which accomplish the organization's tax-exempt purposes. Periodic reviews of policies, procedures, and arrangements are conducted in order to ensure the organization is operating in a manner consistent with its charitable purposes.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements av ailable to the public upon request.

Filing and Contact Details

Filer

Filer Name
Summit County Agricultural Society
EIN
34-1561764
Phone
3306336200
Address
229 EAST HOWE ROAD - PO BOX 89, TALLMADGE, OH 44278

Signing Officer

Name
Diana Cochran
Title
Treasurer
Phone
3306336200
Signed
2025-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Call
Formed
1960
Legal Domicile
Oh
Voting Board Members
27
Independent Board Members
0
Employees
19

Preparer

Firm
Swallen Lawhun & Company
Address
1201 30TH ST NW STE 101A, CANTON, OH 44709
Preparer
Sara a Studeny CPA
Phone
3304924422
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the society shall be to promote, encourage and improve the condition of agriculture, horticulture, pomology, industry, science, art, household economics, public schools, and to promote the betterment of our communities within summit county, and the state of ohio. This is accomplished primarily through the promotion and organization of the annual county fair.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE SOCIETY SHALL BE TO PROMOTE, ENCOURAGE AND IMPROVE THE CONDITION OF AGRICULTURE, HORTICULTURE, POMOLOGY, INDUSTRY, SCIENCE, ART, HOUSEHOLD ECONOMICS, PUBLIC SCHOOLS, AND TO PROMOTE THE BETTERMENT OF OUR COMMUNITIES WITHIN SUMMIT COUNTY, AND THE STATE OF OHIO. THIS IS ACCOMPLISHED PRIMARILY THROUGH THE PROMOTION AND ORGANIZATION OF THE ANNUAL COUNTY FAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOHN COCHRAN DIANA COCHRAN JOHN & DIANA COCHRAN MEGAN COCHRAN HOWARD CALL THERESA CALL HOWARD & THERESA CALL CATHY CUNNINGHAM MIKE HAWSMAN ANGIE HAWSMAN MIKE & ANGIE HAWSMAN MICHAEL HAWSMAN DEBBIE QUINTRELL KELSEY SEDLAK KELSEY & SAM SEDLAK DEBBIE QUINTRELL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY PERSON 18 YEARS OF AGE OR OLDER AND A RESIDENT OF SUMMIT COUNTY MAY BECOME A MEMBER OF THE SUMMIT COUNTY AGRICULTURAL SOCIETY OF OHIO BY PAYING THE ANNUAL MEMBERSHIP FEE OF THE SOCIETY AS FIXED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS OF THE SUMMIT COUNTY AGRICULTURAL SOCIETY OF OHIO IS COMPRISED OF INDIVIDUALS, AS ELECTED BY THE MEMBERSHIP OF THE SOCIETY .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS PREPARED BY AN EXTERNAL PUBLIC ACCOUNTING FIRM; ONCE COMPLETE THE TAX RETURN IS REVIEWED INTERNALLY AND SIGNED BY THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED TO EACH COVERED INDIVIDUAL AT THE BEGINNING OF THEIR TERM. INDIVIDUALS COVERED UNDER THE POLICY INCLUDE ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. THE CONFLICT OF INTEREST POLICY PROCEDURES ARE DETAILED IN-DEPTH AND EACH COVERED INDIVIDUAL MUST SIGN AN ANNUAL STATEMENT AFFIRMING THE FOLLOWING: A.) RECEIPT OF THE POLICY. B.) READ AND UNDERSTANDS THE POLICY. C.) AGREED TO COMPLY WITH POLICY. D.) UNDERSTANDS THE SUMMIT COUNTY AGRICULTURAL SOCIETY IS A CHARITABLE ORGANIZATION AND IN ORDER TO MAINTAIN FEDERAL TAX EXEMPT STATUS MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH THE ORGANIZATION'S TAX-EXEMPT PURPOSES. PERIODIC REVIEWS OF POLICIES, PROCEDURES, AND ARRANGEMENTS ARE CONDUCTED IN ORDER TO ENSURE THE ORGANIZATION IS OPERATING IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AV AILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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