Civic Intelligence

Osceola County 4-H & Ffa Fair

990 • Fiscal year 2018 • EIN 38-2471005

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 05, 2019

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

6th percentile

-51%

Higher net margin than 6% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

37th percentile

$10,000

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

47th percentile

0.2%

Faster asset growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-6.7%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$2,117,362

Up $4,104 (+0.2%) from 2017

Net Assets

Up

$2,117,362

Up $4,104 (+0.2%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin6th percentile

Revenue

Down

$162,798

Down $11,640 (-6.7%) from 2017

Expenses

Up

$245,387

Up $8,177 (+3.4%) from 2017

Net Income

Down

-$82,589

Down $19,817 (-32%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth47th 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

2018

Assets$2,117,362
Liabilities$0
Net Assets$2,117,362
Open 2018 Filing

Operations Trend

Revenue Growth26th 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

2018

Revenue$162,798
Expenses$245,387
Net Income-$82,589
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 5, 2019
Return Version
2017v2.3
Gross Receipts
$162,798
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$1,060,495$1,086,388▲ $25,893
Land, Buildings, and Equipment, Net$1,033,141$1,022,533▼ $10,608
Cash and Non-Interest-Bearing Accounts$19,002$7,820▼ $11,182
Savings and Temporary Cash Investments$620$621▲ $1
Total Assets$2,113,258$2,117,362▲ $4,104
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$2,113,258$2,117,362▲ $4,104
Total Net Assets Fund Balance$2,113,258$2,117,362▲ $4,104
Total Liabilities and Net Assets / Fund Balance$2,113,258$2,117,362▲ $4,104

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$715,283$1,129,640$1,844,923
Land$307,250-$307,250
Other Securities$421,757--
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rick ShermanPresidentPT$10,000$10,000
Cheryl ShermanDirector-$6,250$6,250
Sally EatonTreasurerPT$5,625$5,625

Board Members and Trustees

NameTitle
Carrolin RuppertDirector
Jeff ReaganDirector
Jodi DrillingDirector
Kathy MorrenDirector
Linda BieriDirector
Mary MaddernDirector
Megan ManeyDirector
Ronda HemmenwayDirector
Sherry GarrettDirector
Sherry Wood StiegDirector
Wayne EversoleDirector
Sandy HolderSecretary
Dave ElderVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$23,429
Program Service Revenue
$139,369
Investment Income
$0
Other Revenue
$0
All Other Contributions
$21,284
Change in Net Assets
$-82,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,387
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$57,430--$57,430
Fees for Services Other$47,037--$47,037
Occupancy$39,734--$39,734
Insurance$10,276--$10,276
Office Expenses$7,413--$7,413
Other Expenses$7,325--$7,325
Conferences and Meetings-$3,827-$3,827
Advertising$2,994--$2,994
All Other Expenses$2,749--$2,749
Fees for Services Accounting-$1,300-$1,300
Total Functional Expenses$240,260$5,127$0$245,387
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
2019-02-05
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 W HARRIS ST, 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 47,037 0 0”

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IRS990/PYTotalExpensesAmt0237210
IRS990/PYTotalRevenueAmt0174438
IRS990/ReconcilationRevenueExpnssAmt0-82589
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IRS990/RevenueAmt0162798
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0621
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt031434
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020470
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0107485
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt091291
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0139369
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0158281
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0154576
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0145714
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0188941
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0786881
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt043287
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt048004
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt091291
IRS990ScheduleA/InvestmentIncomeCYPct00.09000
IRS990ScheduleA/InvestmentIncomePYPct00.16000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90740
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0161709
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0209411
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0161709
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0257415
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0985657
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0307250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0307250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0715283
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01129640
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01844923
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0664631
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1421757
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01022533
IRS990ScheduleD/TotalBookValueSecuritiesAmt01086388
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 47,037 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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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023429
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05127
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0240260
IRS990/TotalFunctionalExpensesGrp/TotalAmt0245387
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0240260
IRS990/TotalProgramServiceRevenueAmt0139369
IRS990/TotalReportableCompFromOrgAmt021875
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0139369
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0162798
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02113258
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02117362
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02113258
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02117362
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 346
IRS990/USAddress/CityNm0EVART
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049631
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0HTTP://OSCEOLACOUNTYFAIRGROUNDS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK SHERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02317345481

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,117,362
Liabilities
$0
Net assets
$2,117,362
Revenue
$162,798
Expenses
$245,387
Net income
-$82,589
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