Civic Intelligence

Effingham County Fair Association

990 • Fiscal year 2016 • EIN 37-0611165

Nov 01, 2015 to Oct 31, 2016 • Filed on Feb 15, 2017

PO Box 212Altamont, IL 62411

(618) 483-6717

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

Higher debt load relative to assets than 72% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

53rd percentile

5.7%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

38th percentile

$4,875

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

45th percentile

1.8%

Faster asset growth than 45% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

11th percentile

-15%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$686,682

Up $12,252 (+1.8%) from 2015

Net Assets

Up

$648,221

Up $36,927 (+6.0%) from 2015

Liabilities

Down

$38,461

Down $24,675 (-39%) from 2015

Revenue

Down

$645,435

Down $109,895 (-15%) from 2015

Expenses

Down

$608,508

Down $117,119 (-16%) from 2015

Net Income

Up

$36,927

Up $7,224 (+24%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $644,630Liabilities 2011: $184,568Net Assets 2011: $460,0622011Assets 2013: $647,087Liabilities 2013: $86,600Net Assets 2013: $560,4872013Assets 2014: $655,788Liabilities 2014: $74,197Net Assets 2014: $581,5912014Assets 2015: $674,430Liabilities 2015: $63,136Net Assets 2015: $611,2942015Assets 2016: $686,682Liabilities 2016: $38,461Net Assets 2016: $648,2212016Assets 2017: $757,569Liabilities 2017: $46,357Net Assets 2017: $711,2122017Assets 2018: $868,010Liabilities 2018: $29,205Net Assets 2018: $838,8052018Assets 2019: $888,793Liabilities 2019: $1,166Net Assets 2019: $887,6272019Assets 2020: $1,559,375Liabilities 2020: $51,763Net Assets 2020: $1,507,6122020Assets 2021: $1,621,568Liabilities 2021: $59,709Net Assets 2021: $1,561,8592021Assets 2022: $1,676,150Liabilities 2022: $2,275Net Assets 2022: $1,673,8752022Assets 2023: $1,898,138Liabilities 2023: $2,516Net Assets 2023: $1,895,6222023Assets 2024: $2,011,379Liabilities 2024: $2,696Net Assets 2024: $2,008,6832024

Highlighted filing

2016

Assets$686,682
Liabilities$38,461
Net Assets$648,221

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $585,1122011Expenses 2013: $635,3222013Revenue 2014: $684,654Expenses 2014: $663,550Net Income 2014: $21,1042014Revenue 2015: $755,330Expenses 2015: $725,627Net Income 2015: $29,7032015Revenue 2016: $645,435Expenses 2016: $608,508Net Income 2016: $36,9272016Revenue 2017: $698,027Expenses 2017: $635,036Net Income 2017: $62,9912017Revenue 2018: $744,688Expenses 2018: $617,095Net Income 2018: $127,5932018Revenue 2019: $849,950Expenses 2019: $801,128Net Income 2019: $48,8222019Revenue 2020: $187,172Expenses 2020: $120,808Net Income 2020: $66,3642020Revenue 2021: $781,475Expenses 2021: $727,228Net Income 2021: $54,2472021Revenue 2022: $935,428Expenses 2022: $823,412Net Income 2022: $112,0162022Revenue 2023: $982,319Expenses 2023: $760,572Net Income 2023: $221,7472023Revenue 2024: $1,066,362Expenses 2024: $953,301Net Income 2024: $113,0612024

Highlighted filing

2016

Revenue$645,435
Expenses$608,508
Net Income$36,927
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$645,435
Mission and Program Overview

Mission

To operate the Effingham County Fair for the benefit of the area general public. To promote area farm products through exhibits and maintain the fair grounds, buildings and land.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$666,125$680,625▲ $14,500
Rtn Earn Endowment Incm Other Fnds$611,294$648,221▲ $36,927
Cash and Non-Interest-Bearing Accounts$8,305$6,057▼ $2,248
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$674,430$686,682▲ $12,252
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,008$37,250▲ $27,242
Other Liabilities$53,128$1,211▼ $51,917
Total Liabilities$63,136$38,461▼ $24,675
Net Assets / Fund Balance
Total Net Assets Fund Balance$611,294$648,221▲ $36,927
Total Liabilities and Net Assets / Fund Balance$674,430$686,682▲ $12,252

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$680,625--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Danielle M AlwardtTreasurerPT$4,875$4,875
Roxie WendlingAsst SecretaryPT$4,250$4,250

Board Members and Trustees

NameTitle
Phillip HartkePresident
Dale LaueVice President
Wilbert SchaeferVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$133,462
Program Service Revenue
$458,341
Investment Income
$0
Other Revenue
$53,632
All Other Contributions
$46,609
Change in Net Assets
$36,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$550,087
Salaries, Compensation, and Employee Benefits$58,421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$185,979--$185,979
Other Salaries and Wages$44,624--$44,624
Other Expenses$37,789--$37,789
Insurance$23,936--$23,936
Current Officers, Directors, Trustees, and Key Employees$9,125--$9,125
Advertising$8,765--$8,765
Office Expenses$5,307--$5,307
Payroll Taxes$4,672--$4,672
Interest$3,385--$3,385
Total Functional Expenses$608,508$0$0$608,508
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$711
Horse Barn Damage Deposit$500
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The organization has approximately 475 members who pay a one-time fee to become a lifetime member of this organization.

Form 990, Part VI, Section A, line 7A

The organization holds an annual meeting during which the members elect the organization's directors. The directors then elect the officers.

Form 990, Part VI, Section A, line 7B

By-law changes require approval by members.

Form 990, Part VI, Section B, line 11

The signors of the form 990 return review upon signing.

Form 990, Part VI, Section B, line 15

The compensation of the officers and employees must be approved by the directors.

Form 990, Part VI, Section C, line 19

The organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
Effingham County Fair Association
EIN
37-0611165
Phone
6184836717
Address
PO Box 212, Altamont, IL 62411

Signing Officer

Name
Phillip Hartke
Title
President
Phone
6184836717
Signed
2017-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Hartke
Formed
1944
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
20
Volunteers
25

Preparer

Firm
Goeckner Accounting & Financial
Address
Services Inc PO Box 1031, Effingham, IL 62401
Preparer
Jami Sparks
Phone
2173421099
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Utilities: Program service expenses 27,521. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,521. Tractor Pull Expense: Program service expenses 27,420. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,420. Other Fair Expense: Program service expenses 21,853. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,853. Entertainment: Program service expenses 21,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,150. Demo Expense: Program service expenses 11,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,600. Printing & Reproduction: Program service expenses 10,284. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,284. Rodeo Expense: Program service expenses 8,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,200. Repairs & Maintenance: Program service expenses 8,135. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,135. Contract Labor: Program service expenses 7,691. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,691. Equipment Rental: Program service expenses 6,780. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,780. Judges: Program service expenses 5,081. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,081. Horse Racing: Program service expenses 4,985. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,985. Trophies: Program service expenses 4,562. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,562. Telephone: Program service expenses 2,805. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,805. Real Estate Taxes: Program service expenses 2,790. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,790. Other Expenses: Program service expenses 2,583. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,583. Credit Card: Program service expenses 2,203. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,203. Security: Program service expenses 1,890. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,890. Sanction Fees: Program service expenses 1,555. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,555. Queen Pageant: Program service expenses 1,409. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,409. ATV Pull Expense: Program service expenses 940. Management and general expenses 0. Fundraising expenses 0. Total expenses 940. Talent Show: Program service expenses 800. Management and general expenses 0. Fundraising expenses 0. Total expenses 800. Postage & Delivery: Program service expenses 771. Management and general expenses 0. Fundraising expenses 0. Total expenses 771. Professional Fees: Program service expenses 750. Management and general expenses 0. Fundraising expenses 0. Total expenses 750. Loan Expense: Program service expenses 699. Management and general expenses 0. Fundraising expenses 0. Total expenses 699. Track Improvements: Program service expenses 527. Management and general expenses 0. Fundraising expenses 0. Total expenses 527. Miscellaneous: Program service expenses 382. Management and general expenses 0. Fundraising expenses 0. Total expenses 382. Bank Service Charges: Program service expenses 223. Management and general expenses 0. Fundraising expenses 0. Total expenses 223. Dues & Subscriptions: Program service expenses 161. Management and general expenses 0. Fundraising expenses 0. Total expenses 161. Little Miss Pageant Expense: Program service expenses 84. Management and general expenses 0. Fundraising expenses 0. Total expenses 84. Licenses & Permits: Program service expenses 80. Management and general expenses 0. Fundraising expenses 0. Total expenses 80. Barn Restor

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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/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has approximately 475 members who pay a one-time fee to become a lifetime member of this organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HOLDS AN ANNUAL MEETING DURING WHICH THE MEMBERS ELECT THE ORGANIZATION'S DIRECTORS. THE DIRECTORS THEN ELECT THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY-LAW CHANGES REQUIRE APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SIGNORS OF THE FORM 990 RETURN REVIEW UPON SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The compensation of the officers and employees must be approved by the directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes these documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Utilities: Program service expenses 27,521. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,521. Tractor Pull Expense: Program service expenses 27,420. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,420. Other Fair Expense: Program service expenses 21,853. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,853. Entertainment: Program service expenses 21,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,150. Demo Expense: Program service expenses 11,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,600. Printing & Reproduction: Program service expenses 10,284. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,284. Rodeo Expense: Program service expenses 8,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,200. Repairs & Maintenance: Program service expenses 8,135. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,135. Contract Labor: Program service expenses 7,691. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,691. Equipment Rental: Program service expenses 6,780. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,780. Judges: Program service expenses 5,081. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,081. Horse Racing: Program service expenses 4,985. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,985. Trophies: Program service expenses 4,562. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,562. Telephone: Program service expenses 2,805. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,805. Real Estate Taxes: Program service expenses 2,790. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,790. Other Expenses: Program service expenses 2,583. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,583. Credit Card: Program service expenses 2,203. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,203. Security: Program service expenses 1,890. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,890. Sanction Fees: Program service expenses 1,555. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,555. Queen Pageant: Program service expenses 1,409. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,409. ATV Pull Expense: Program service expenses 940. Management and general expenses 0. Fundraising expenses 0. Total expenses 940. Talent Show: Program service expenses 800. Management and general expenses 0. Fundraising expenses 0. Total expenses 800. Postage & Delivery: Program service expenses 771. Management and general expenses 0. Fundraising expenses 0. Total expenses 771. Professional Fees: Program service expenses 750. Management and general expenses 0. Fundraising expenses 0. Total expenses 750. Loan Expense: Program service expenses 699. Management and general expenses 0. Fundraising expenses 0. Total expenses 699. Track Improvements: Program service expenses 527. Management and general expenses 0. Fundraising expenses 0. Total expenses 527. Miscellaneous: Program service expenses 382. Management and general expenses 0. Fundraising expenses 0. Total expenses 382. Bank Service Charges: Program service expenses 223. Management and general expenses 0. Fundraising expenses 0. Total expenses 223. Dues & Subscriptions: Program service expenses 161. Management and general expenses 0. Fundraising expenses 0. Total expenses 161. Little Miss Pageant Expense: Program service expenses 84. Management and general expenses 0. Fundraising expenses 0. Total expenses 84. Licenses & Permits: Program service expenses 80. Management and general expenses 0. Fundraising expenses 0. Total expenses 80. Barn Restor
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0674430
IRS990/TotalAssetsEOYAmt0686682
IRS990/TotalAssetsGrp/BOYAmt0674430
IRS990/TotalAssetsGrp/EOYAmt0686682
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0133462
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0608508
IRS990/TotalFunctionalExpensesGrp/TotalAmt0608508
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt063136
IRS990/TotalLiabilitiesEOYAmt038461
IRS990/TotalLiabilitiesGrp/BOYAmt063136
IRS990/TotalLiabilitiesGrp/EOYAmt038461
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0611294
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0648221
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0608508
IRS990/TotalProgramServiceRevenueAmt0458341
IRS990/TotalReportableCompFromOrgAmt09125
IRS990/TotalRevenueGrp/ExclusionAmt050592
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0461381
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0645435
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0674430
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0686682
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 212
IRS990/USAddress/CityNm0Altamont
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062411
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0www.effinghamcountyfair.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Phillip Hartke
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06184836717
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Effingham County Fair Association
ReturnHeader/Filer/BusinessNameControlTxt0EFFI
ReturnHeader/Filer/EIN0370611165
ReturnHeader/Filer/PhoneNum06184836717
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 212
ReturnHeader/Filer/USAddress/CityNm0Altamont
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062411
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452432969
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Goeckner Accounting & Financial
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Services Inc PO Box 1031
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Effingham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062401
ReturnHeader/PreparerPersonGrp/PhoneNum02173421099
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jami Sparks
ReturnHeader/ReturnTs02017-02-15T20:44:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-11-01
ReturnHeader/TaxPeriodEndDt02016-10-31
ReturnHeader/TaxYr02015

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