Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Van Wert County Agricultural Society
EIN 34-4429710 • 501(c)3 • Van Wert, OH
Profile
To provide facilities for the Van Wert County Youth for 4-H and Junior Fair Provider for competition of all forms of livestock
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.84x
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 3.8% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Up$798,577
Up $84,185 (+12%) from 2022
Liabilities
Up$682,135
Up $166,731 (+32%) from 2022
Net Assets
Down$116,442
Down $82,546 (-41%) from 2022
Revenue
Up$1,421,584
Up $222,629 (+19%) from 2022
Expenses
Up$1,461,424
Up $305,458 (+26%) from 2022
Net Income
Down-$39,840
Down $82,829 (-193%) from 2022
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $798,577
- Liabilities
- $682,135
- Net assets
- $116,442
- Revenue
- $1,421,584
- Expenses
- $1,461,424
- Net income
- -$39,840
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Dec 1, 2023 to Nov 30, 2024
- Signed
- Mar 27, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $1,421,584
Mission and Program Overview
Mission
To provide facilities for the Van Wert County Youth for 4-H and Junior Fair Provider for competition of all forms of livestock
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $866,442 | $793,892 | ▼ $72,550 |
| Rtn Earn Endowment Incm Other Fnds | $156,282 | $116,442 | ▼ $39,840 |
| Cash and Non-Interest-Bearing Accounts | $95,772 | $9,288 | ▼ $86,484 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $0 | → $0 |
| Accounts Receivable | $-6,591 | $-4,603 | ▲ $1,988 |
| Total Assets | $955,623 | $798,577 | ▼ $157,046 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $422,011 | $326,371 | ▼ $95,640 |
| Mortgage Notes Payable Secured by Investment Property | $240,285 | $218,926 | ▼ $21,359 |
| Accounts Payable and Accrued Expenses | $137,045 | $136,838 | ▼ $207 |
| Grants Payable | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $799,341 | $682,135 | ▼ $117,206 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $156,282 | $116,442 | ▼ $39,840 |
| Total Liabilities and Net Assets / Fund Balance | $955,623 | $798,577 | ▼ $157,046 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $707,044 | $2,702,118 | $3,409,162 |
| Land | $86,848 | - | $86,848 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael Poling | Secretary - Fair Manager | FT | $50,000 | $50,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Stephanie Boroff | President |
| Mike Wortman | Vice President |
| Becki Price | Director |
| Brendan Karl | Director |
| Brian Etzler | Director |
| Craig Hoersten | Director |
| Frankie Bowen | Director |
| Jennifer Balliet | Director |
| Jennifer Swanders | Director |
| Justin Seifker | Director |
| Kathy McCollow | Director |
| Kim Mason | Director |
| Kory Kline | Director |
| Rob Bradford | Director |
| Roger Wilkin | Director |
| Shawn Thacther | Director |
| Susie Sanderson | Director |
| Terry Childs | Director |
| Dalton Sidle | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $554,863
- Program Service Revenue
- $378,885
- Investment Income
- $12
- Other Revenue
- $487,824
- All Other Contributions
- $349,326
- Change in Net Assets
- $-39,840
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,224,033 |
| Salaries, Compensation, and Employee Benefits | $237,391 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $580,683 | $0 | $0 | $580,683 |
| Other Salaries and Wages | $163,834 | $0 | $0 | $163,834 |
| All Other Expenses | $98,848 | $0 | $0 | $98,848 |
| Fees for Services Other | $96,560 | $0 | $0 | $96,560 |
| Advertising | $53,654 | $0 | $0 | $53,654 |
| Current Officers, Directors, Trustees, and Key Employees | $50,000 | $0 | $0 | $50,000 |
| Other Expenses | $34,885 | $0 | $0 | $34,885 |
| Insurance | $31,429 | $0 | $0 | $31,429 |
| Payroll Taxes | $21,962 | $0 | $0 | $21,962 |
| Depreciation Depletion | $21,358 | $0 | $0 | $21,358 |
| Office Expenses | $14,188 | $0 | $0 | $14,188 |
| Interest | $13,884 | $0 | $0 | $13,884 |
| Information Technology | $12,958 | $0 | $0 | $12,958 |
| Fees for Services Accounting | $5,268 | $0 | $0 | $5,268 |
| Fees for Services Management | $4,282 | $0 | $0 | $4,282 |
| Other Employee Benefits | $1,595 | $0 | $0 | $1,595 |
| Fees for Services Legal | $85 | $0 | $0 | $85 |
| Total Functional Expenses | $1,461,424 | $0 | $0 | $1,461,424 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Other Liabilities | $326,371 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Part VI, Line 2
“Shawn Thatcher Director is the father of Rayana Thatcher his daughter. Kory Kline is dating Rayana Thatcher”
Part VI, Line 4
“On November 11 2024 the Membership of the Van Wert County Agricultural Society amended its Constitution Article IV to read as follows: To amend Article IV to add one 1 more Director bringing the total number of Directors to 19. This would be a second At Large Seat who may reside in any Township Village or the City of Van Wert. If passed this seat would be filled by appointment decided by the current Board of Directors commencing in December of 2024 and then the seat would appear on the ballot and be a part of the 2025 Class that comes up for election on September 1 2025. Amendment passed.”
Part VI, Line 6
“Non-Profit organization whose Members purchase weekly Fair passes. Members who reside in Van Wert County have voting rights to elect the governing Board of Directors.”
Part VI, Line 7A
“The members who have purchased a membership and reside in Van Wert County are the ones who have the right to cast a vote for Directors to the Board.”
Part VI, Line 11B
“A copy of the completed 990 form was handed to each Director for their review prior to it being filed. A copy is available to any member who requests one.”
Part VI, Line 12C
“The Conflict of Interest Policy is reviewed each year at the Annual Meeting presented to each Director for their signature after review and enforced by the Board of Directors.”
Part VI, Line 15
“The Fair Manager has an annual review conducted by the Executive Committee of the Board of Directors. The Committee gathers compensation information from other Agricultural Societies in the State along with similar management type positions to come up with a compensation package. That is presented to the full Board of Directors for their approval along with a summary of the Fair Managers review. At that time any Director can ask questions or make suggestions to what the final draft will look like. It is presented to the Fair Manager by the Executive Committee and if both parties agree the review is signed by the Manager and the Board President. The same process is carried out for all key employees of the Van Wert County Agricultural Society.”
Part VI, Line 19
“Governing documents are published in our annual Premium book which is available 3 months prior to our annual Fair and available to anyone who requests a copy. Conflict of Interest documents are posted in the office and are available per request. The financial reports are available to anyone who requests a copy.”
Filing and Contact Details
Filer
- Filer Name
- Van Wert County Agricultural Society
- EIN
- 34-4429710
- In Care Of
- % Michael Poling
- Phone
- 4192389270
- Address
- 1055 S Washington St, Van Wert, OH 45891
Signing Officer
- Name
- Mike Poling
- Title
- Secretary Fair Manager
- Signed
- 2025-03-27
Organization Details
- Formed
- 1980
- Legal Domicile
- Oh
- Voting Board Members
- 19
- Independent Board Members
- 19
- Employees
- 9
- Volunteers
- 26
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Justin Seifker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jennifer Balliet |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rob Bradford |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Stephanie Boroff |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Frankie Bowen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Terry Childs |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Brian Etzler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Craig Hoersten |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Brendan Karl |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Kory Kline |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Kim Mason |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Kathy McCollow |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Becki Price |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Susie Sanderson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Dalton Sidle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Jennifer Swanders |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Shawn Thacther |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Roger Wilkin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Mike Wortman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | Michael Poling |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 50000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | Secretary - Fair Manager |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 19 |
| IRS990/GovernmentGrantsAmt | 0 | 191917 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1421584 |
| IRS990/GrossRentsGrp/PersonalAmt | 0 | 0 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 450822 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 19 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 12958 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 12958 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 31429 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31429 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 13884 |
| IRS990/InterestGrp/TotalAmt | 0 | 13884 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2702118 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 866442 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 793892 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3496010 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LessRentalExpensesGrp/PersonalAmt | 0 | 0 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 13620 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25632 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 25632 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | To provide facilities for the Van Wert County Youth for 4-H and Junior Fair Provider for competition of all forms of livestock |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 240285 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 218926 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 156282 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 116442 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
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