Civic Intelligence

Monroe County Fair Association

990 • Fiscal year 2014 • EIN 38-1456193

Nov 01, 2013 to Oct 31, 2014 • Filed on Dec 08, 2014

3775 South Custer RoadMonroe, MI 48161

(734) 241-5775

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

11th percentile

0.01x

Higher debt load relative to revenue than 11% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

58th percentile

5.1%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

17th percentile

-12%

Faster revenue growth than 17% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$5,367,218

Up $259,484 (+5.1%) from 2013

Net Assets

Up

$5,353,415

Up $249,819 (+4.9%) from 2013

Liabilities

Up

$13,803

Up $9,665 (+234%) from 2013

Revenue

Down

$1,355,277

Down $184,110 (-12%) from 2013

Expenses

Down

$1,156,162

Down $119,500 (-9.4%) from 2013

Net Income

Down

$199,115

Down $64,610 (-24%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,644,661Liabilities 2011: $7,150Net Assets 2011: $4,637,5112011Assets 2012: $4,796,976Liabilities 2012: $4,712Net Assets 2012: $4,792,2642012Assets 2013: $5,107,734Liabilities 2013: $4,138Net Assets 2013: $5,103,5962013Assets 2014: $5,367,218Liabilities 2014: $13,803Net Assets 2014: $5,353,4152014Assets 2015: $5,484,843Liabilities 2015: $2,269Net Assets 2015: $5,482,5742015Assets 2016: $5,604,976Liabilities 2016: $39,689Net Assets 2016: $5,565,2872016Assets 2017: $5,856,575Liabilities 2017: $24,147Net Assets 2017: $5,832,4282017Assets 2018: $5,927,247Liabilities 2018: $2,635Net Assets 2018: $5,924,6122018Assets 2019: $6,260,962Liabilities 2019: $5,844Net Assets 2019: $6,255,1182019Assets 2020: $5,666,956Liabilities 2020: $29,647Net Assets 2020: $5,637,3092020Assets 2021: $6,439,172Liabilities 2021: $337,611Net Assets 2021: $6,101,5612021Assets 2022: $6,321,386Liabilities 2022: $320,252Net Assets 2022: $6,001,1342022Assets 2023: $7,007,542Liabilities 2023: $1,014,037Net Assets 2023: $5,993,5052023Assets 2024: $7,303,014Liabilities 2024: $812,457Net Assets 2024: $6,490,5572024Assets 2025: $7,169,079Liabilities 2025: $613,708Net Assets 2025: $6,555,3712025

Highlighted filing

2014

Assets$5,367,218
Liabilities$13,803
Net Assets$5,353,415

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,013,2012011Expenses 2012: $1,031,6812012Revenue 2013: $1,539,387Expenses 2013: $1,275,662Net Income 2013: $263,7252013Revenue 2014: $1,355,277Expenses 2014: $1,156,162Net Income 2014: $199,1152014Revenue 2015: $1,145,185Expenses 2015: $961,571Net Income 2015: $183,6142015Revenue 2016: $1,338,407Expenses 2016: $1,215,378Net Income 2016: $123,0292016Revenue 2017: $1,244,134Expenses 2017: $1,016,369Net Income 2017: $227,7652017Revenue 2018: $1,382,083Expenses 2018: $1,171,573Net Income 2018: $210,5102018Revenue 2019: $1,367,198Expenses 2019: $1,271,253Net Income 2019: $95,9452019Revenue 2020: $26,957Expenses 2020: $547,574Net Income 2020: -$520,6172020Revenue 2021: $1,462,720Expenses 2021: $1,200,202Net Income 2021: $262,5182021Revenue 2022: $2,036,000Expenses 2022: $1,711,578Net Income 2022: $324,4222022Revenue 2023: $1,839,790Expenses 2023: $1,850,190Net Income 2023: -$10,4002023Revenue 2024: $2,021,720Expenses 2024: $1,938,893Net Income 2024: $82,8272024Revenue 2025: $1,971,862Expenses 2025: $1,961,543Net Income 2025: $10,3192025

Highlighted filing

2014

Revenue$1,355,277
Expenses$1,156,162
Net Income$199,115
Jump To
Filing Snapshot
Filing Period
Nov 1, 2013 to Oct 31, 2014
Signed
Dec 8, 2014
Return Version
2013v4.0
Gross Receipts
$1,968,391
Mission and Program Overview

Mission

Conduct the monroe county fair. This is the association's only activity with the exception of expo rental and seasonal rental and related expenses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,566,946$2,864,969▲ $298,023
Land, Buildings, and Equipment, Net$2,523,255$2,482,805▼ $40,450
Prepaid Expenses and Deferred Charges$13,593$18,246▲ $4,653
Accounts Receivable$3,940$1,198▼ $2,742
Total Assets$5,107,734$5,367,218▲ $259,484
Liabilities
Accounts Payable and Accrued Expenses$4,138$13,803▲ $9,665
Total Liabilities$4,138$13,803▲ $9,665
Net Assets / Fund Balance
Unrestricted Net Assets$4,936,522$5,186,107▲ $249,585
Temporarily Rstr Net Assets$167,074$167,308▲ $234
Total Net Assets Fund Balance$5,103,596$5,353,415▲ $249,819
Total Liabilities and Net Assets / Fund Balance$5,107,734$5,367,218▲ $259,484

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,646,411$2,441,593$4,088,004
Buildings$677,832$907,294$1,585,126
Equipment$41,114$314,347$355,461
Land$117,448-$117,448
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rollo JuckettePresident
Aaron GoldsmithDirector
Annette HeckDirector
Barbara SiebarthDirector
Daniel StotzDirector
David UhlDirector
Delmont ChapmanDirector
Dennis GoldsmithDirector
Earl ReaumeDirector
Gary DrodtDirector
George SalenbienDirector
Gerald BlanchetteDirector
Harry SalenbienDirector
Henry MeyerDirector
James MillerDirector
Keith CronenwettDirector
Kraig StraubDirector
Larry MackDirector
Linda SchaferDirector
Lyle SchaferDirector
Martin KamprathDirector
Michael AlbringDirector
Phil MotylinskiDirector
Ray KuehnleinDirector
Richard BeckerDirector
Roger BarnesDirector
Rollin WebbDirector
Ryan PittmanDirector
Stan DiroffDirector
Steve LewisDirector
Steve SampsonDirector
Susan KrepsDirector
Larry MetzPast Preside
Jeremy HoslerSecretary
Craig FordTreasurer
Chad BurkettVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,345,705
Investment Income
$88,216
Other Revenue
$-78,644
Change in Net Assets
$199,115

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,352,277
Revenue Not Reported on Financial Statements
$3,000
Revenue Not Reported on Form 990
$378,257
Other Revenue Adjustments
$3,000
Total Revenue per Audited Statements
$1,730,534
Total Revenue per Form 990
$1,355,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,087,414
Salaries, Compensation, and Employee Benefits$68,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$201,599--$201,599
Depreciation Depletion$161,664--$161,664
Occupancy$115,593--$115,593
Other Salaries and Wages$59,345--$59,345
Other Expenses$47,758--$47,758
Travel$21,125--$21,125
Advertising$18,487--$18,487
Payroll Taxes$9,403--$9,403
Fees for Services Accounting$7,569--$7,569
Fees for Services Legal$576--$576
Total Functional Expenses$1,156,162$0$0$1,156,162

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,480,715
Total Expenses per Form 990$1,156,162
Expenses per Audited Statements$1,153,162
Expenses Not Reported on Form 990$327,553
Expenses Not Reported on Financial Statements$3,000
Other Expense Adjustments$3,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,000
Fundraising Direct Expenses$1,003
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
Audit committee
Yes
Backup withholding compliance
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

Reviewed at executive meeting.

Form 990, Page 6, Part VI, Line 19

Inspection at the organization.

Filing and Contact Details

Filer

EIN
38-1456193
Phone
7342415775

Signing Officer

Name
Warren Siebarth
Title
Manager
Phone
7342415775
Signed
2014-12-08

Organization Details

Principal Officer
Rollo Juckette
Voting Board Members
36
Independent Board Members
36
Employees
13
Volunteers
1,100

Preparer

Preparer
Deborah a Sabo
Phone
7342417200
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Set up/tear down for events, set up displays, supervise, 4-h, ticket sales, grandstand, and miscellaneous fair duties.

Form 990, Part IX, Line 24E

Contracted services 38,582 0 0 sanitation service 32,224 0 0 security 29,216 0 0 office supplies 27,712 0 0 4-h expenditures 16,550 0 0 bank fees 15,443 0 0 parking 12,468 0 0 judging 9,366 0 0 tickets 5,602 0 0 electrician 5,370 0 0 ball diamond expense 3,991 0 0 train & steam engine 2,350 0 0 boy scouts 2,000 0 0 donations 725 0 0

Form 990, Part XI, Line 9

Rental expenses netted against income 326,550 advertising expenses netted against income 1,003 advertising revenue netted against expenses -3,000 rental costs netted against income -326,550 advertising expenses netted against income -1,003 advertising revenue netted against expenses 3,000

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Rental expenses netted against income 326,550 advertising expenses netted against income 1,003

Schedule D, Page 4, Part XI, Line 4B

Advertising revenue netted against expenses 3,000

Schedule D, Page 4, Part XII, Line 2D

Rental costs netted against income 326,550 advertising expenses netted against income 1,003

Schedule D, Page 4, Part XII, Line 4B

Advertising revenue netted against expenses 3,000

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IRS990/Form990PartVIISectionAGrp/PersonNm35CRAIG FORD
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt32PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt34SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt35TREASURER
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IRS990/MissionDesc0CONDUCT THE MONROE COUNTY FAIR. THIS IS THE ASSOCIATION'S ONLY ACTIVITY WITH THE EXCEPTION OF EXPO RENTAL AND SEASONAL RENTAL AND RELATED EXPENSES.
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IRS990/OtherExpensesGrp/Desc0GRANDSTAND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc3PREMIUMS, TROPHIES, & RIB
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.17$0.61$6.56$1.97$1.96$0.01
2024Detailed filing. Detailed filing data is available for this year.$7.30$0.81$6.49$2.02$1.94$0.08
2023Detailed filing. Detailed filing data is available for this year.$7.01$1.01$5.99$1.84$1.85$0.01
2022Detailed filing. Detailed filing data is available for this year.$6.32$0.32$6.00$2.04$1.71$0.32
2021Detailed filing. Detailed filing data is available for this year.$6.44$0.34$6.10$1.46$1.20$0.26
2020Detailed filing. Detailed filing data is available for this year.$5.67$0.03$5.64$0.03$0.55$0.52
2019Detailed filing. Detailed filing data is available for this year.$6.26$0.01$6.26$1.37$1.27$0.10
2018Detailed filing. Detailed filing data is available for this year.$5.93$0.00$5.92$1.38$1.17$0.21
2017Detailed filing. Detailed filing data is available for this year.$5.86$0.02$5.83$1.24$1.02$0.23
2016Detailed filing. Detailed filing data is available for this year.$5.60$0.04$5.57$1.34$1.22$0.12
2015Detailed filing. Detailed filing data is available for this year.$5.48$0.00$5.48$1.15$0.96$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.37$0.01$5.35$1.36$1.16$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.00$5.10$1.54$1.28$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$0.00$4.79$1.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.01$4.64$1.01