Civic Intelligence

Ohio County & Independent Agricultural Society Inc

990 • Fiscal year 2024 • EIN 34-4445123

Dec 01, 2023 to Nov 30, 2024 • Filed on Oct 07, 2025

PO Box 146Bowling Green, OH 43402

(419) 352-0441

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

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

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

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

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

48th percentile

$52,500

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

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

Asset Growth

25th percentile

-3.9%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

78th percentile

38%

Faster revenue growth than 78% of similar nonprofits.

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

Assets

Down

$1,089,382

Down $29,494 (-2.6%) from 2021

Net Assets

Up

$1,085,255

Up $5,986 (+0.6%) from 2021

Liabilities

Down

$4,127

Down $35,480 (-90%) from 2021

Revenue

Up

$1,779,586

Up $790,900 (+80%) from 2021

Expenses

Up

$1,810,052

Up $927,309 (+105%) from 2021

Net Income

Down

-$30,466

Down $136,409 (-129%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $1,070,147Liabilities 2017: $12,122Net Assets 2017: $1,058,0252017Assets 2018: $1,054,032Liabilities 2018: $6,656Net Assets 2018: $1,047,3762018Assets 2019: $971,694Liabilities 2019: $3,175Net Assets 2019: $968,5192019Assets 2020: $1,019,530Liabilities 2020: $46,204Net Assets 2020: $973,3262020Assets 2021: $1,118,876Liabilities 2021: $39,607Net Assets 2021: $1,079,2692021Assets 2024: $1,089,382Liabilities 2024: $4,127Net Assets 2024: $1,085,2552024

Highlighted filing

2024

Assets$1,089,382
Liabilities$4,127
Net Assets$1,085,255

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $847,315Expenses 2017: $841,259Net Income 2017: $6,0562017Revenue 2018: $889,543Expenses 2018: $900,192Net Income 2018: -$10,6492018Revenue 2019: $900,200Expenses 2019: $979,057Net Income 2019: -$78,8572019Revenue 2020: $486,587Expenses 2020: $481,780Net Income 2020: $4,8072020Revenue 2021: $988,686Expenses 2021: $882,743Net Income 2021: $105,9432021Revenue 2024: $1,779,586Expenses 2024: $1,810,052Net Income 2024: -$30,4662024

Highlighted filing

2024

Revenue$1,779,586
Expenses$1,810,052
Net Income-$30,466
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Oct 7, 2025
Return Version
2023v6.0
Gross Receipts
$1,904,254
Mission and Program Overview

Mission

To operate the wood county fair, maintain the grounds, and rent the grounds for events that are scheduled for the benefit of the citizens of wood county, ohio in accordance with the ohio department of agriculture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,116,136$1,085,255▼ $30,881
Land, Buildings, and Equipment, Net$791,294$766,758▼ $24,536
Cash and Non-Interest-Bearing Accounts$213,031$189,185▼ $23,846
Savings and Temporary Cash Investments$129,495$133,439▲ $3,944
Total Assets$1,133,820$1,089,382▼ $44,438
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,364--
Accounts Payable and Accrued Expenses$4,320$4,127▼ $193
Total Liabilities$17,684$4,127▼ $13,557
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,116,136$1,085,255▼ $30,881
Total Liabilities and Net Assets / Fund Balance$1,133,820$1,089,382▼ $44,438

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,400$1,318,680$1,571,080
Land$479,350-$479,350
Equipment$35,008$135,521$170,529
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura WestgateManagerFT$52,500$52,500
Katherine ThomasSectreasFT$27,850$27,850
Dave NietzDirectorPT$322$322
Robert StrowDirectorPT$322$322
Brock AbkeDirectorPT$314$314
Paul Perry2nd VPPT$282$282
John NissenPresidentPT$275$275
Deanne CorkenDirectorPT$250$250
Jessica NagelDirectorPT$244$244
Conni GramesDirectorPT$242$242
Charlie BlasiusDirectorPT$226$226
Cody BameDirectorPT$223$223
Doug MichaelisDirectorPT$222$222
Steve SpeckDirectorPT$219$219
Chris ShillingDirectorPT$217$217
Tony VioliDirectorPT$214$214
Jon ShinewDirectorPT$212$212
Justin BarndtDirectorPT$210$210
Donald BechsteinDirectorPT$190$190
Melissa LeimgruberDirectorPT$183$183
Matt ZeiglerDirectorPT$179$179
Craig CoeDirectorPT$176$176
Kip McdowellDirectorPT$157$157
Tyler BurrisDirectorPT$146$146
Brad HannanDirectorPT$144$144
Nick HannanDirectorPT$109$109
Josh Nutter1st VPPT$98$98
Kalen BloomDirectorPT$82$82
Christina AdamsDirectorPT$75$75
Abby WinslowDirectorPT$72$72
Jim GramesDirectorPT$61$61
Revenue and Support

Revenue Composition

Contributions and Grants
$317,940
Program Service Revenue
$1,550,050
Investment Income
$6,842
Other Revenue
$-95,246
Change in Net Assets
$-30,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,512,925
Salaries, Compensation, and Employee Benefits$297,127
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$862,324$6,914-$869,238
Occupancy$394,063$10,024-$404,087
Other Salaries and Wages$180,251$35,767-$216,018
Insurance$60,028$239-$60,267
Current Officers, Directors, Trustees, and Key Employees$10,500$47,666-$58,166
Depreciation Depletion$24,536--$24,536
Advertising$23,343--$23,343
Payroll Taxes$16,978$5,965-$22,943
Conferences and Meetings-$16,021-$16,021
Information Technology$7,532$4,741-$12,273
Travel-$7,708-$7,708
Fees for Services Accounting-$7,209-$7,209
Office Expenses$4,559$1,139-$5,698
Fees for Services Legal-$1,500-$1,500
Interest$551--$551
Total Functional Expenses$1,643,701$166,351$0$1,810,052
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$124,668
Gaming Gross Income$20,467
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Section a line 6--individuals who are residents of wood county, oh may purchase memberships in wood county agricultural society for $30.00 at the offices of the society. Membership includes entry fees for the duration of the fair. There were approximately 500 members during fiscal year ended 2024.

Member election for additional members Part VI line 7A

Members are entitled to vote on the election of the board of directors ( one-third of the directors are elected to serve a three year term each year).

Governing body decisions Part VI line 7B

Members vote on amendments to the constitution or by-laws of the society submitted to the membership each year. Members do not share in the profits or net asssets of the society upon dissolution .

Governing body meeting documentation Part VI line 8A

Meetings of the board of directors are contemporaneously documented by written minutes which are distributed to the board monthly and are formally approved at the follwoing meeting.

Committee meeting documentation Part VI line 8B

Each committee does not keep written minutes of its meeting, but does report monthly to the board and any actions are recorded in the monthly board minutes as described in 8 a.

Form 990 governing body review Part VI line 11

A copy is provided to each board member for review and comment. The board approves the filing of the return.

Conflict of interest policy compliance Part VI line 12C

The board is required to disclose any conflicts of interest in a statement annually. The society relies on board members to be truthful in their statements.

CEO executive director top management comp Part VI line 15A

Compensation is reviewed annually by the board. The board utilizes comparables from other agricultural societies in ohio. All compensation is approved by the board.

Other officer or key employee compensation Part VI line 15B

Compensation is reviewed annually by the board. The board utilizes comparables from other agricultural societies in ohio. All compensation is approved by the board.

Governing documents etc available to public Part VI line 19

Section c, line 19 -- the form 990 , 1023, board minutes, and any governing documents are available by request at the wood county, ohio fair office. The society also annually publishes a summary of financial data in the newspaper. The auditor of state performs audits of the society on a biennial basis. The last such examination was performed for fiscal years 2022 and 2023.

Filing and Contact Details

Filer

Filer Name
Ohio County & Independent
EIN
34-4445123
Address
PO BOX 146, BOWLING GREEN, OH 43402
Doing Business As
Agricultural Society Inc

Signing Officer

Name
Laura Westgate
Title
Manager
Phone
4193520441
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Westgate
Formed
1883
Legal Domicile
Oh
Voting Board Members
29
Independent Board Members
29
Employees
13
Volunteers
65

Preparer

Firm
Kress & Company LLC
Address
980 W Poe Road Ste 2, Bowling Green, OH 43402
Preparer
Amanda J Kress CPA
Phone
4194195039
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Other program service expenses: cleaning services-$13,912; security services-$14,968; refuse- $11,885; sound system-$13,000; electrical services-$13,500; other services-$18,655; senior fair expenses-$44,505; junior fair expenses-$516,276; entertainment- $198,123; tickets-$17,500; total:$862,324 other management expenses: cleaning services-$1,546; refuse-$1,321; security - $3,742; memberships -$305 total- $6,914

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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/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
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IRS990/MissionDesc0TO OPERATE THE WOOD COUNTY FAIR, MAINTAIN THE GROUNDS, AND RENT THE GROUNDS FOR EVENTS THAT ARE SCHEDULED FOR THE BENEFIT OF THE CITIZENS OF WOOD COUNTY, OHIO IN ACCORDANCE WITH THE OHIO DEPARTMENT OF AGRICULTURE.
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