Civic Intelligence

Osceola County 4-H & Ffa Fair

990 • Fiscal year 2017 • EIN 38-2471005

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 09, 2018

Organization ProfileOSCEOLACOUNTYFAIRGROUNDS.COM
PO Box 346Evart, MI 49631

(231) 734-5481

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

37th percentile

$8,100

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

43rd percentile

1.1%

Faster asset growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-6.2%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$2,113,258

Up $23,645 (+1.1%) from 2016

Net Assets

Up

$2,113,258

Up $23,645 (+1.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin8th percentile

Revenue

Down

$174,438

Down $11,572 (-6.2%) from 2016

Expenses

Up

$237,210

Up $576 (+0.2%) from 2016

Net Income

Down

-$62,772

Down $12,148 (-24%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,516,126Liabilities 2010: $1,363Net Assets 2010: $2,514,7632010Assets 2011: $2,427,434Liabilities 2011: $358Net Assets 2011: $2,427,0762011Assets 2012: $2,287,541Liabilities 2012: $2,465Net Assets 2012: $2,285,0762012Assets 2016: $2,089,613Liabilities 2016: $0Net Assets 2016: $2,089,6132016Assets 2017: $2,113,258Liabilities 2017: $0Net Assets 2017: $2,113,2582017Assets 2018: $2,117,362Liabilities 2018: $0Net Assets 2018: $2,117,3622018Assets 2019: $2,054,911Liabilities 2019: $2,364Net Assets 2019: $2,052,5472019Assets 2020: $2,122,549Liabilities 2020: $1,725Net Assets 2020: $2,120,8242020Assets 2021: $2,237,103Liabilities 2021: $0Net Assets 2021: $2,237,1032021Assets 2022: $1,942,074Liabilities 2022: $0Net Assets 2022: $1,942,0742022Assets 2023: $2,103,997Liabilities 2023: $0Net Assets 2023: $2,103,9972023Assets 2024: $2,175,960Liabilities 2024: $0Net Assets 2024: $2,175,9602024

Highlighted filing

2017

Assets$2,113,258
Liabilities$0
Net Assets$2,113,258
Open 2017 Filing

Operations Trend

Revenue Growth25th percentile

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

$400K$200K$0-$200KExpenses 2010: $258,3152010Expenses 2011: $255,3272011Expenses 2012: $258,3172012Revenue 2016: $186,010Expenses 2016: $236,634Net Income 2016: -$50,6242016Revenue 2017: $174,438Expenses 2017: $237,210Net Income 2017: -$62,7722017Revenue 2018: $162,798Expenses 2018: $245,387Net Income 2018: -$82,5892018Revenue 2019: $196,809Expenses 2019: $232,015Net Income 2019: -$35,2062019Revenue 2020: $80,972Expenses 2020: $157,671Net Income 2020: -$76,6992020Revenue 2021: $175,734Expenses 2021: $210,471Net Income 2021: -$34,7372021Revenue 2022: $141,473Expenses 2022: $301,592Net Income 2022: -$160,1192022Revenue 2023: $314,524Expenses 2023: $222,374Net Income 2023: $92,1502023Revenue 2024: $146,887Expenses 2024: $238,121Net Income 2024: -$91,2342024

Highlighted filing

2017

Revenue$174,438
Expenses$237,210
Net Income-$62,772
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 9, 2018
Return Version
2016v3.1
Gross Receipts
$174,438
Mission and Program Overview

Mission

To conduct annually a county fair at a suitable fairgrounds for all of our area youth

To conduct annually a county fair at a suitable fairgrounds for all of our area youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$999,378$1,060,495▲ $61,117
Land, Buildings, and Equipment, Net$1,064,570$1,033,141▼ $31,429
Cash and Non-Interest-Bearing Accounts$25,045$19,002▼ $6,043
Savings and Temporary Cash Investments$620$620→ $0
Total Assets$2,089,613$2,113,258▲ $23,645
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$2,089,613$2,113,258▲ $23,645
Total Net Assets Fund Balance$2,089,613$2,113,258▲ $23,645
Total Liabilities and Net Assets / Fund Balance$2,089,613$2,113,258▲ $23,645

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$725,891$1,072,210$1,798,101
Land$307,250-$307,250
Other Securities$346,867--
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rick ShermanPresidentPT$8,100$8,100
Cheryl ShermanDirector-$6,325$6,325
Sally EatonTreasurerPT$6,125$6,125

Board Members and Trustees

NameTitle
Carrolin RuppertDirector
Dave ElderDirector
Ed MorganDirector
Jodie DrillingDirector
Linda BieriDirector
Mary MaddernDirector
Megan ManeyDirector
Ronda HemmenwayDirector
Sherry GarrettDirector
Sherry Wood StiegDirector
Wayne EversoleDirector
Sandy HolderSecretary
Ed MarshVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$16,157
Program Service Revenue
$158,281
Investment Income
$0
Other Revenue
$0
All Other Contributions
$13,957
Change in Net Assets
$-62,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,210
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
Depreciation Depletion$59,058--$59,058
Occupancy$41,011--$41,011
Fees for Services Other$37,892--$37,892
Insurance$10,214--$10,214
Other Expenses$6,508--$6,508
Office Expenses$5,893--$5,893
Conferences and Meetings-$4,086-$4,086
All Other Expenses$3,408$239-$3,647
Fees for Services Accounting-$2,630-$2,630
Advertising$2,518--$2,518
Total Functional Expenses$230,255$6,955$0$237,210
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Rick sherman cheryl sherman president director married”

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

“The members elect the board of directors.”

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

“The members approve the budget at the annual meeting.”

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

“The treasurer along with the finance committee reviews the form 990 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available at the fairgrounds office and made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Osceola County 4-h & Ffa Fair
EIN
38-2471005
Phone
2317345481
Address
PO BOX 346, EVART, MI 49631

Signing Officer

Name
Rick Sherman
Title
President
Phone
2317345481
Signed
2018-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Sherman
Formed
1947
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Firm
Baird Cotter and Bishop Pc
Address
134 WEST HARRIS, CADILLAC, MI 49601
Preparer
Corinna K Hervey CPA
Phone
2317759789
Supplemental Narrative

Additional Explanations

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

“To conduct annually a county fair at a suitable fairgrounds for all of our area youth.”

Form 990, Part IX, Line 11G

“Contracted services 37,892 0 0”

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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0307250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0725891
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01072210
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01798101
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1346867
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CONDUCT ANNUALLY A COUNTY FAIR AT A SUITABLE FAIRGROUNDS FOR ALL OF OUR AREA YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RICK SHERMAN CHERYL SHERMAN PRESIDENT DIRECTOR MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS APPROVE THE BUDGET AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TREASURER ALONG WITH THE FINANCE COMMITTEE REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE AT THE FAIRGROUNDS OFFICE AND MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACTED SERVICES 37,892 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK SHERMAN

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,113,258
Liabilities
$0
Net assets
$2,113,258
Revenue
$174,438
Expenses
$237,210
Net income
-$62,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$0.15$0.24$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.31$0.22$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.14$0.30$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.18$0.21$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.08$0.16$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.20$0.23$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.16$0.25$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$0.17$0.24$0.06
2016Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$0.19$0.24$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.00$2.29$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.00$2.43$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.00$2.51$0.26