Civic Intelligence

Ogemaw County Agricultural Society

EIN 38-2433789 • 501(c)3 • West Branch, MI

Profile

Education and preservation of the past, present, and the future. Educational promotion of the sciences of agriculture, horticulture, mechanical arts, household arts, and economics are instrumental in preparing us for the future.

P O Box 175West Branch, MI 48661

www.ogemawcountyfair.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

41st percentile

0.8%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

29th percentile

-3.2%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

33rd percentile

-2.2%

Faster revenue growth than 33% of similar nonprofits.

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

Assets

Down

$722,954

Down $23,979 (-3.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$722,954

Down $23,979 (-3.2%) from 2023

Revenue

Down

$1,072,308

Down $23,722 (-2.2%) from 2023

Expenses

Up

$1,063,640

Up $112,200 (+12%) from 2023

Net Income

Down

$8,668

Down $135,922 (-94%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $418,540Liabilities 2016: $0Net Assets 2016: $418,5402016Assets 2017: $317,736Liabilities 2017: $0Net Assets 2017: $317,7362017Assets 2018: $369,667Liabilities 2018: $0Net Assets 2018: $369,6672018Assets 2019: $331,529Liabilities 2019: $0Net Assets 2019: $331,5292019Assets 2020: $244,050Liabilities 2020: $0Net Assets 2020: $244,0502020Assets 2021: $408,943Liabilities 2021: $0Net Assets 2021: $408,9432021Assets 2022: $612,343Liabilities 2022: $0Net Assets 2022: $612,3432022Assets 2023: $746,933Liabilities 2023: $0Net Assets 2023: $746,9332023Assets 2024: $722,954Liabilities 2024: $0Net Assets 2024: $722,9542024

Highlighted filing

2024

Assets$722,954
Liabilities$0
Net Assets$722,954

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $345,319Expenses 2016: $469,324Net Income 2016: -$124,0052016Revenue 2017: $469,263Expenses 2017: $570,067Net Income 2017: -$100,8042017Revenue 2018: $515,090Expenses 2018: $463,159Net Income 2018: $51,9312018Revenue 2019: $498,927Expenses 2019: $537,065Net Income 2019: -$38,1382019Revenue 2020: $340,644Expenses 2020: $428,123Net Income 2020: -$87,4792020Revenue 2021: $837,987Expenses 2021: $673,094Net Income 2021: $164,8932021Revenue 2022: $1,021,246Expenses 2022: $817,846Net Income 2022: $203,4002022Revenue 2023: $1,096,030Expenses 2023: $951,440Net Income 2023: $144,5902023Revenue 2024: $1,072,308Expenses 2024: $1,063,640Net Income 2024: $8,6682024

Highlighted filing

2024

Revenue$1,072,308
Expenses$1,063,640
Net Income$8,668

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 27, 2025
Return Version
2024v5.0
Gross Receipts
$1,136,141
Mission and Program Overview

Mission

Education and preservation of the past, present, and the future. Educational promotion of the sciences of agriculture, horticulture, mechanical arts, household arts, and economics are instrumental in preparing us for the future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$712,885$721,588▲ $8,703
Cash and Non-Interest-Bearing Accounts$1,401$1,366▼ $35
Total Assets$714,286$722,954▲ $8,668
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$714,286$722,954▲ $8,668
Total Net Assets Fund Balance$714,286$722,954▲ $8,668
Total Liabilities and Net Assets / Fund Balance$714,286$722,954▲ $8,668
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michelle ParliamentPresident
Brad WanglerBoard Member
Brandon DiehlBoard Member
Chad WanglerBoard Member
Corrie WanglerBoard Member
Dave WanglerBoard Member
Mary SchmittBoard Member
Mike RauBoard Member
Morgan BarretBoard Member
Rick WanglerBoard Member
Sarah RauBoard Member
Tony WanglerBoard Member
Wayne ZettleBoard Member
Tracey BinghamSecretary
Mary BellTreasurer
Randy WanglerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$12,518
Program Service Revenue
$985,474
Investment Income
$5,543
Other Revenue
$68,773
Change in Net Assets
$8,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,063,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$180,322--$180,322
Insurance$63,480--$63,480
Fees for Services Other$52,529$6,062-$58,591
Advertising-$41,153-$41,153
Other Expenses$14,144--$14,144
All Other Expenses$10,439--$10,439
Office Expenses-$6,983-$6,983
Fees for Services Accounting-$4,895-$4,895
Total Functional Expenses$1,004,547$59,093$0$1,063,640
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,073
Fundraising Direct Expenses$47,123
Gaming Gross Income$15,128
Gaming Direct Expenses$8,302
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bike Bash$39,827$39,827$30,492$9,335
Halloween$11,848$11,848$705$11,143
Total Events$60,073$60,073$47,123$12,950
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
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Wayne zettel michelle parliament board member president brother and sister rick wangler dave wangler board member board member brothers randy wangler chad wangler board member board member father and son rick wangler tony wangler board member board member father and son dave wangler brad wangler board member board member father and son rick wangler brad wangler board member board member uncle and nephew rick wangler corrie wangler board member board member uncle and niece dave wangler corrie wangler board member board member uncle and niece dave wangler tony wangler board member board member uncle and nephew randy wangler mike rau board member board member uncle and nephew

Form 990, Page 6, Part VI, Line 7B

Only changes to the bylaws require membership approval.

Form 990, Page 6, Part VI, Line 11B

Copies are handed out and approved at a regular business meeting prior to being filed.

Form 990, Page 6, Part VI, Line 12C

Board membmers and officers review and sign policy on an annual basis.

Form 990, Page 6, Part VI, Line 19

Someone would need to request a copy of the governing documents and the documents would then be made available to them.

Filing and Contact Details

Filer

Filer Name
Ogemaw County Agricultural Society
EIN
38-2433789
Phone
9893455393
Address
P O BOX 175, WEST BRANCH, MI 48661

Signing Officer

Name
Mary Bell
Title
Treasurer
Signed
2025-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Parliament
Formed
1981
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Firm
Stephenson & Company Pc
Address
PO BOX 159, WEST BRANCH, MI 48661
Preparer
Cynthia R Scott CPA
Phone
9893450850
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Education and preservation of the past, present, and the future. Educational promotion of the sciences of agriculture, horticulture, mechanical arts, household arts, and economics are instrumental in preparing us for the future.

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03160
IRS990/OtherRevenueTotalAmt03160
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHELLE PARLIAMENT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0OGEMAW COUNTY FAIR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0985474
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0985474
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02303
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0191
IRS990/PYOtherExpensesAmt066021
IRS990/PYOtherRevenueAmt022315
IRS990/PYProgramServiceRevenueAmt08565
IRS990/PYRevenuesLessExpensesAmt0-32647
IRS990/PYTotalExpensesAmt066021
IRS990/PYTotalRevenueAmt033374
IRS990/ReconcilationRevenueExpnssAmt08668
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt045837
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0985474
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0712885
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0721588
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt013,491
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt012518
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02303
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018946
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026974
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt028366
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt089107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt059788
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt020827
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt077024
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt090170
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0112452
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0360261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0985474
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08756
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0980714
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0890521
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0688824
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03554289
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt03160
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt02726
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt05886
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt059788
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020827
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt077024
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt090170
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0112452
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0360261
IRS990ScheduleA/InvestmentIncomeCYPct00.09000
IRS990ScheduleA/InvestmentIncomePYPct00.11000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt018776
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt06978
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt016620
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt012017
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt07430
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt061821
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt012576
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0915
IRS990ScheduleA/OtherIncome509Grp/TotalAmt013491
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89340
IRS990ScheduleA/PublicSupportPY509Pct00.87560
IRS990ScheduleA/PublicSupportTotal509Amt03649282
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01001152
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt011059
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01002386
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0917495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0717190
IRS990ScheduleA/Total509Grp/TotalAmt03649282
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01079716
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt038864
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01096030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01032258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0837987
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04084855
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt047123
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BIKE BASH
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HALLOWEEN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039827
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08398
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt060073
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039827
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08398
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt060073
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012950
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt015926
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt047123
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt030492
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0705
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt08302
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt08302
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt08302
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt015128
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt015128
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt06826
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0OGEMAW COUNTY AGRICULTURAL SOCIETY
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES ALL BINGO ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MARY BELL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0787 E M-55
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WEST BRANCH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd048661
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATION AND PRESERVATION OF THE PAST, PRESENT, AND THE FUTURE. EDUCATIONAL PROMOTION OF THE SCIENCES OF AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, HOUSEHOLD ARTS, AND ECONOMICS ARE INSTRUMENTAL IN PREPARING US FOR THE FUTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WAYNE ZETTEL MICHELLE PARLIAMENT BOARD MEMBER PRESIDENT BROTHER AND SISTER RICK WANGLER DAVE WANGLER BOARD MEMBER BOARD MEMBER BROTHERS RANDY WANGLER CHAD WANGLER BOARD MEMBER BOARD MEMBER FATHER AND SON RICK WANGLER TONY WANGLER BOARD MEMBER BOARD MEMBER FATHER AND SON DAVE WANGLER BRAD WANGLER BOARD MEMBER BOARD MEMBER FATHER AND SON RICK WANGLER BRAD WANGLER BOARD MEMBER BOARD MEMBER UNCLE AND NEPHEW RICK WANGLER CORRIE WANGLER BOARD MEMBER BOARD MEMBER UNCLE AND NIECE DAVE WANGLER CORRIE WANGLER BOARD MEMBER BOARD MEMBER UNCLE AND NIECE DAVE WANGLER TONY WANGLER BOARD MEMBER BOARD MEMBER UNCLE AND NEPHEW RANDY WANGLER MIKE RAU BOARD MEMBER BOARD MEMBER UNCLE AND NEPHEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONLY CHANGES TO THE BYLAWS REQUIRE MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES ARE HANDED OUT AND APPROVED AT A REGULAR BUSINESS MEETING PRIOR TO BEING FILED.

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