Civic Intelligence

Newaygo County Agricultural Fair Assn

990 • Fiscal year 2016 • EIN 38-6071118

Nov 01, 2015 to Oct 31, 2016 • Filed on Jan 06, 2017

PO Box 14Fremont, MI 49412

(231) 924-4450

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

93rd percentile

55%

Higher net margin than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

87th percentile

40%

Faster asset growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

93rd percentile

95%

Faster revenue growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$742,828

Up $211,038 (+40%) from 2015

Net Assets

Up

$742,092

Up $210,302 (+40%) from 2015

Liabilities

Up

$736

Up $736 from 2015

Revenue

Up

$377,974

Up $184,054 (+95%) from 2015

Expenses

Down

$170,328

Down $8,577 (-4.8%) from 2015

Net Income

Up

$207,646

Up $192,631 (+1283%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $350,550Liabilities 2011: $6292011Assets 2012: $368,568Liabilities 2012: $758Net Assets 2012: $367,8102012Assets 2013: $415,446Liabilities 2013: $0Net Assets 2013: $415,4462013Assets 2014: $516,775Liabilities 2014: $0Net Assets 2014: $516,7752014Assets 2015: $531,790Liabilities 2015: $0Net Assets 2015: $531,7902015Assets 2016: $742,828Liabilities 2016: $736Net Assets 2016: $742,0922016Assets 2017: $802,554Liabilities 2017: $736Net Assets 2017: $801,8182017Assets 2018: $849,530Liabilities 2018: $736Net Assets 2018: $848,7942018Assets 2019: $925,756Liabilities 2019: $0Net Assets 2019: $925,7562019Assets 2020: $925,022Liabilities 2020: $0Net Assets 2020: $925,0222020Assets 2021: $992,549Liabilities 2021: $0Net Assets 2021: $992,5492021Assets 2022: $1,863,372Liabilities 2022: $0Net Assets 2022: $1,863,3722022Assets 2023: $2,274,286Liabilities 2023: $0Net Assets 2023: $2,274,2862023Assets 2024: $2,334,146Liabilities 2024: $0Net Assets 2024: $2,334,1462024

Highlighted filing

2016

Assets$742,828
Liabilities$736
Net Assets$742,092

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $181,452Expenses 2011: $169,198Net Income 2011: $12,2542011Revenue 2012: $194,470Expenses 2012: $176,581Net Income 2012: $17,8892012Revenue 2013: $241,802Expenses 2013: $194,166Net Income 2013: $47,6362013Revenue 2014: $246,255Expenses 2014: $144,927Net Income 2014: $101,3282014Revenue 2015: $193,920Expenses 2015: $178,905Net Income 2015: $15,0152015Revenue 2016: $377,974Expenses 2016: $170,328Net Income 2016: $207,6462016Revenue 2017: $202,595Expenses 2017: $143,195Net Income 2017: $59,4002017Revenue 2018: $217,782Expenses 2018: $174,340Net Income 2018: $43,4422018Revenue 2019: $229,484Expenses 2019: $163,713Net Income 2019: $65,7712019Revenue 2020: $82,333Expenses 2020: $83,044Net Income 2020: -$7112020Revenue 2021: $219,262Expenses 2021: $149,342Net Income 2021: $69,9202021Revenue 2022: $1,142,317Expenses 2022: $269,080Net Income 2022: $873,2372022Revenue 2023: $671,647Expenses 2023: $351,718Net Income 2023: $319,9292023Revenue 2024: $1,079,207Expenses 2024: $1,009,564Net Income 2024: $69,6432024

Highlighted filing

2016

Revenue$377,974
Expenses$170,328
Net Income$207,646
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Jan 6, 2017
Return Version
2015v3.0
Gross Receipts
$387,878
Mission and Program Overview

Mission

To conduct an annual fair

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$306,963$421,639▲ $114,676
Savings and Temporary Cash Investments$167,521$172,425▲ $4,904
Cash and Non-Interest-Bearing Accounts$57,306$148,764▲ $91,458
Total Assets$531,790$742,828▲ $211,038
Liabilities
Other Liabilities-$736-
Total Liabilities$0$736▲ $736
Net Assets / Fund Balance
Unrestricted Net Assets$399,690$609,992▲ $210,302
Permanently Rstr Net Assets$120,000$120,000→ $0
Temporarily Rstr Net Assets$12,100$12,100→ $0
Total Net Assets Fund Balance$531,790$742,092▲ $210,302
Total Liabilities and Net Assets / Fund Balance$531,790$742,828▲ $211,038

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$154,441$59,825$214,266
Buildings$108,078$40,622$148,700
Land$147,600-$147,600
Leasehold Improvements$9,529$11,915$21,444
Equipment$1,991$7,959$9,950
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt KempfPresident
Jim SnellerTrustee
Nicole CurtisSecretary
Chris CookTreasurer
Bruce DeurVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$196,863
Program Service Revenue
$157,309
Investment Income
$210
Other Revenue
$23,592
All Other Contributions
$196,538
Change in Net Assets
$207,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,328
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
All Other Expenses$13,843$2,060-$15,903
Depreciation Depletion$9,541--$9,541
Office Expenses$6,405$2,387-$8,792
Other Expenses$4,148$4,148-$8,296
Insurance$4,097$4,098-$8,195
Fees for Services Accounting$417$418-$835
Travel$162$163-$325
Advertising$14--$14
Total Functional Expenses$151,133$19,195$0$170,328
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$736
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

The board reviews the form 990 before filing the return.

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

The board requires that all board members express any conflicts of interest annully. In addition, the board prohibits transactions with related parties of the board members.

Form 990, Page 6, Part VI, Line 15A

The board reviews the salary of key employees and management annually.

Form 990, Page 6, Part VI, Line 15B

The board reviews the salary of key employees and management annually.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Newaygo County Fair Association
EIN
38-6071118
Phone
2319244450
Address
PO BOX 14, FREMONT, MI 49412

Signing Officer

Name
Chris Cook
Title
Treasurer
Phone
2319244450
Signed
2017-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Kempf
Voting Board Members
25
Independent Board Members
25
Employees
0

Preparer

Firm
Oosting Burt & Associates Llp
Address
38 E SHERIDAN, FREMONT, MI 49412
Preparer
Steven D Burt
Phone
2319240870
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book to tax difference 2,656 total 2,656

Raw XML Appendix393 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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IRS990/GrantToRelatedPersonInd0false
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IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentVotingMemberCnt025
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0210
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
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IRS990/LessRentalExpensesGrp/RealAmt09904
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt0325
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0543
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0543
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0108078
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040622
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0148700
IRS990ScheduleD/EquipmentGrp/BookValueAmt01991
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07959
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09950
IRS990ScheduleD/LandGrp/BookValueAmt0147600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0147600
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09529
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011915
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021444
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0154441
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059825
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0214266
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0736
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0421639
IRS990ScheduleD/TotalLiabilityAmt0736
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE FORM 990 BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REQUIRES THAT ALL BOARD MEMBERS EXPRESS ANY CONFLICTS OF INTEREST ANNULLY. IN ADDITION, THE BOARD PROHIBITS TRANSACTIONS WITH RELATED PARTIES OF THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE SALARY OF KEY EMPLOYEES AND MANAGEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE SALARY OF KEY EMPLOYEES AND MANAGEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK TO TAX DIFFERENCE 2,656 TOTAL 2,656
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012100
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012100
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0531790
IRS990/TotalAssetsEOYAmt0742828
IRS990/TotalAssetsGrp/BOYAmt0531790
IRS990/TotalAssetsGrp/EOYAmt0742828
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0196863
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019195
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0151133
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170328
IRS990/TotalGrossUBIAmt06926
IRS990/TotalLiabilitiesEOYAmt0736
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0736
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0531790
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742092
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt015988
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt015988
IRS990/TotalProgramServiceExpensesAmt0151133
IRS990/TotalProgramServiceRevenueAmt0157309
IRS990/TotalRevenueGrp/ExclusionAmt06775
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0167410
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0377974
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06926
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0531790
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0742828
IRS990/TravelGrp/ManagementAndGeneralAmt0163
IRS990/TravelGrp/ProgramServicesAmt0162
IRS990/TravelGrp/TotalAmt0325
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0399690
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0609992
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07230 HOLTON DUCKLAKE ROAD
IRS990/USAddress/CityNm0HOLTON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049425
IRS990/VotingMembersGoverningBodyCnt025
IRS990/VotingMembersIndependentCnt025
IRS990/WebsiteAddressTxt0NEWAYGOCOUNTYFAIR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS COOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02319244450
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEWAYGO COUNTY FAIR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NEWA
ReturnHeader/Filer/EIN0386071118
ReturnHeader/Filer/PhoneNum02319244450
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 14
ReturnHeader/Filer/USAddress/CityNm0FREMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049412
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382905475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OOSTING BURT & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038 E SHERIDAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049412
ReturnHeader/PreparerPersonGrp/PhoneNum02319240870
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D BURT
ReturnHeader/ReturnTs02017-01-31T12:27:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-11-01
ReturnHeader/TaxPeriodEndDt02016-10-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$1.08$1.01$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$0.67$0.35$0.32
2022Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$1.14$0.27$0.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.22$0.15$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.08$0.08$0.00
2019Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.23$0.16$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.22$0.17$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.20$0.14$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.38$0.17$0.21
2015Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.19$0.18$0.02
2014Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.25$0.14$0.10
2013Summary only. Only limited summary data is available for this year.$0.42$0.00$0.42$0.24$0.19$0.05
2012Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$0.19$0.18$0.02
2011Summary only. Only limited summary data is available for this year.$0.35$0.00$0.18$0.17$0.01