Civic Intelligence

Isabella County Youth & Farm Fair

EIN 38-1804660 • 501(c)3 • MT Pleasant, MI

Profile

Provide a fair for the community.

PO Box 700MT Pleasant, MI 48804-0700

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

14th percentile

-53%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

29th percentile

-25%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-31%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$473,317

Down $159,663 (-25%) from 2024

Liabilities

Up

$809

Up $159 (+24%) from 2024

Net Assets

Down

$472,508

Down $159,822 (-25%) from 2024

Revenue

Down

$303,662

Down $137,060 (-31%) from 2024

Expenses

Up

$463,484

Up $143,095 (+45%) from 2024

Net Income

Down

-$159,822

Down $280,155 (-233%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $199,098Liabilities 2011: $88,083Net Assets 2011: $111,0152011Assets 2012: $285,621Liabilities 2012: $106,712Net Assets 2012: $178,9092012Assets 2013: $303,238Liabilities 2013: $90,507Net Assets 2013: $212,7312013Assets 2014: $322,324Liabilities 2014: $99,724Net Assets 2014: $222,6002014Assets 2015: $307,556Liabilities 2015: $73,645Net Assets 2015: $233,9112015Assets 2016: $268,888Liabilities 2016: $60,690Net Assets 2016: $208,1982016Assets 2017: $272,256Liabilities 2017: $24,970Net Assets 2017: $247,2862017Assets 2018: $380,074Liabilities 2018: $106,823Net Assets 2018: $273,2512018Assets 2019: $361,604Liabilities 2019: $90,617Net Assets 2019: $270,9872019Assets 2020: $350,023Liabilities 2020: $72,960Net Assets 2020: $277,0632020Assets 2021: $378,738Liabilities 2021: $62,860Net Assets 2021: $315,8782021Assets 2022: $468,179Liabilities 2022: $42,739Net Assets 2022: $425,4402022Assets 2023: $528,240Liabilities 2023: $16,243Net Assets 2023: $511,9972023Assets 2024: $632,980Liabilities 2024: $650Net Assets 2024: $632,3302024Assets 2025: $473,317Liabilities 2025: $809Net Assets 2025: $472,5082025

Highlighted filing

2025

Assets$473,317
Liabilities$809
Net Assets$472,508

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $289,9542011Expenses 2012: $227,1852012Revenue 2013: $294,679Expenses 2013: $260,857Net Income 2013: $33,8222013Revenue 2014: $308,256Expenses 2014: $298,387Net Income 2014: $9,8692014Revenue 2015: $245,960Expenses 2015: $234,649Net Income 2015: $11,3112015Revenue 2016: $229,121Expenses 2016: $254,834Net Income 2016: -$25,7132016Revenue 2017: $292,516Expenses 2017: $253,428Net Income 2017: $39,0882017Revenue 2018: $261,176Expenses 2018: $235,211Net Income 2018: $25,9652018Revenue 2019: $276,074Expenses 2019: $278,338Net Income 2019: -$2,2642019Revenue 2020: $114,038Expenses 2020: $107,962Net Income 2020: $6,0762020Revenue 2021: $241,577Expenses 2021: $202,762Net Income 2021: $38,8152021Revenue 2022: $421,227Expenses 2022: $311,665Net Income 2022: $109,5622022Revenue 2023: $386,446Expenses 2023: $299,889Net Income 2023: $86,5572023Revenue 2024: $440,722Expenses 2024: $320,389Net Income 2024: $120,3332024Revenue 2025: $303,662Expenses 2025: $463,484Net Income 2025: -$159,8222025

Highlighted filing

2025

Revenue$303,662
Expenses$463,484
Net Income-$159,822

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.73$0.01$4.73$3.04$4.63$1.60
2024Detailed filing. Detailed filing data is available for this year.$6.33$0.01$6.32$4.41$3.20$1.20
2023Detailed filing. Detailed filing data is available for this year.$5.28$0.16$5.12$3.86$3.00$0.87
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.43$4.25$4.21$3.12$1.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.63$3.16$2.42$2.03$0.39
2020Detailed filing. Detailed filing data is available for this year.$3.50$0.73$2.77$1.14$1.08$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.62$0.91$2.71$2.76$2.78$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.80$1.07$2.73$2.61$2.35$0.26
2017Detailed filing. Detailed filing data is available for this year.$2.72$0.25$2.47$2.93$2.53$0.39
2016Detailed filing. Detailed filing data is available for this year.$2.69$0.61$2.08$2.29$2.55$0.26
2015Detailed filing. Detailed filing data is available for this year.$3.08$0.74$2.34$2.46$2.35$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.22$1.00$2.23$3.08$2.98$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.91$2.13$2.95$2.61$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$1.07$1.79$2.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.88$1.11$2.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Jan 14, 2026
Return Version
2024v5.0
Gross Receipts
$303,662
Mission and Program Overview

Mission

Provide a fair for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$370,150$394,965▲ $24,815
Cash and Non-Interest-Bearing Accounts$136,476$77,579▼ $58,897
Prepaid Expenses and Deferred Charges$800--
Savings and Temporary Cash Investments$125,554$773▼ $124,781
Total Assets$632,980$473,317▼ $159,663
Liabilities
Accounts Payable and Accrued Expenses$650$809▲ $159
Total Liabilities$650$809▲ $159
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$632,330$472,508▼ $159,822
Total Net Assets Fund Balance$632,330$472,508▼ $159,822
Total Liabilities and Net Assets / Fund Balance$632,980$473,317▼ $159,663

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$394,965$1,806,186$2,201,151
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve ReckerPresident
Brianna MoeggenborgBoard of Director
Deb AckerBoard of Director
Ed FilhartBoard of Director
Ed LynchBoard of Director
Jerry BenchleyBoard of Director
Jerry McdonaldBoard of Director
Amy VogelSecretary
Pat TravisTreasurer
Rod DentVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$77,289
Program Service Revenue
$184,752
Investment Income
$167
Other Revenue
$41,454
All Other Contributions
$61,674
Change in Net Assets
$-159,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$407,183
Salaries, Compensation, and Employee Benefits$56,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$197,805--$197,805
Other Salaries and Wages$51,400--$51,400
Insurance$48,694--$48,694
All Other Expenses$45,565$757-$46,322
Other Expenses$22,472--$22,472
Payroll Taxes$4,901--$4,901
Fees for Services Accounting$4,450--$4,450
Advertising$4,449--$4,449
Interest$20--$20
Total Functional Expenses$462,727$757$0$463,484
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
Backup withholding compliance
No
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
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Isabella County Youth & Farm Fair
EIN
38-1804660
Phone
9897739070
Address
PO BOX 700, MT PLEASANT, MI 48804-0700

Signing Officer

Name
Steve Recker
Title
President
Phone
9897739070
Signed
2026-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Recker
Voting Board Members
10
Independent Board Members
10
Employees
1

Preparer

Firm
Boge Wybenga & Bradley Pc
Address
215 NORTH MAIN STREET, MT PLEASANT, MI 48858
Preparer
Patrick W Travis
Phone
9897721730
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Provide labor and administrative support for the fair.

Form 990, Page 2, Part III, Line 4D

The youth & farm fair is sponsored each year for all individuals who wish to be enriched and informed through education and opportunity.

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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/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt01854
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt01854
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125554
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0773
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt077289
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0210233
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0147104
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0113212
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt019806
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0567644
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0167
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0278
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0216
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt052
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0184752
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0223082
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0234477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0287135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0216576
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01146022
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt039600
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt02608
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt042208
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0842
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03060
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03099
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt015399
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03325
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025725
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt0675
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt02782
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt02883
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt015343
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt03273
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt024956
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98560
IRS990ScheduleA/PublicSupportPY509Pct00.98180
IRS990ScheduleA/PublicSupportTotal509Amt01755874
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0301641
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0435923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0381581
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0400347
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0236382
IRS990ScheduleA/Total509Grp/TotalAmt01755874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0302483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0438983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0384680
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0415746
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0239707
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01781599
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0394965
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01806186
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02201151
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0394965
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE LABOR AND ADMINISTRATIVE SUPPORT FOR THE FAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE YOUTH & FARM FAIR IS SPONSORED EACH YEAR FOR ALL INDIVIDUALS WHO WISH TO BE ENRICHED AND INFORMED THROUGH EDUCATION AND OPPORTUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0632980
IRS990/TotalAssetsEOYAmt0473317
IRS990/TotalAssetsGrp/BOYAmt0632980
IRS990/TotalAssetsGrp/EOYAmt0473317
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt077289
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0757
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462727
IRS990/TotalFunctionalExpensesGrp/TotalAmt0463484
IRS990/TotalGrossUBIAmt01854
IRS990/TotalLiabilitiesBOYAmt0650
IRS990/TotalLiabilitiesEOYAmt0809
IRS990/TotalLiabilitiesGrp/BOYAmt0650
IRS990/TotalLiabilitiesGrp/EOYAmt0809
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0632330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0472508
IRS990/TotalOtherProgSrvcExpenseAmt0462727
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt09304
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt09304
IRS990/TotalProgramServiceExpensesAmt0462727
IRS990/TotalProgramServiceRevenueAmt0184752
IRS990/TotalRevenueGrp/ExclusionAmt039767
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0184752
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0303662
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01854
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0632980
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0473317
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt04745 NORTH COUNTY LINE ROAD
IRS990/USAddress/CityNm0ALMA
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048801
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE RECKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09897739070
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ISABELLA COUNTY YOUTH & FARM FAIR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0ISAB
ReturnHeader/Filer/EIN0381804660
ReturnHeader/Filer/PhoneNum09897739070
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 700
ReturnHeader/Filer/USAddress/CityNm0MT PLEASANT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0488040700
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382608510
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOGE WYBENGA & BRADLEY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0215 NORTH MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MT PLEASANT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048858
ReturnHeader/PreparerPersonGrp/PhoneNum09897721730
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK W TRAVIS
ReturnHeader/ReturnTs02026-01-30T07:31:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31

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