Civic Intelligence

Branch County 4-H Fair

990 • Fiscal year 2023 • EIN 38-6092455

Oct 01, 2022 to Sep 30, 2023 • Filed on Jul 01, 2024

262 Sprague StreetColdwater, MI 49036

(517) 278-5367

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.24x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

50th percentile

4.1%

Higher net margin than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

47th percentile

$48,000

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

35th percentile

-0.2%

Faster asset growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,799,058

Down $3,477 (-0.2%) from 2022

Net Assets

Up

$1,665,392

Up $17,077 (+1.0%) from 2022

Liabilities

Down

$133,666

Down $20,554 (-13%) from 2022

Revenue

Up

$553,147

Up $76,404 (+16%) from 2022

Expenses

Up

$530,537

Up $99,085 (+23%) from 2022

Net Income

Down

$22,610

Down $22,681 (-50%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,635,994Liabilities 2010: $37,598Net Assets 2010: $1,598,3962010Assets 2011: $1,693,991Liabilities 2011: $54,778Net Assets 2011: $1,639,2132011Assets 2013: $1,717,172Liabilities 2013: $47,628Net Assets 2013: $1,669,5442013Assets 2014: $1,714,536Liabilities 2014: $36,735Net Assets 2014: $1,677,8012014Assets 2015: $1,666,738Liabilities 2015: $30,049Net Assets 2015: $1,636,6892015Assets 2016: $1,630,528Liabilities 2016: $27,622Net Assets 2016: $1,602,9062016Assets 2017: $1,894,405Liabilities 2017: $184,207Net Assets 2017: $1,710,1982017Assets 2018: $1,892,727Liabilities 2018: $168,383Net Assets 2018: $1,724,3442018Assets 2019: $1,854,383Liabilities 2019: $166,824Net Assets 2019: $1,687,5592019Assets 2020: $1,731,096Liabilities 2020: $172,981Net Assets 2020: $1,558,1152020Assets 2021: $1,814,395Liabilities 2021: $196,915Net Assets 2021: $1,617,4802021Assets 2022: $1,802,535Liabilities 2022: $154,220Net Assets 2022: $1,648,3152022Assets 2023: $1,799,058Liabilities 2023: $133,666Net Assets 2023: $1,665,3922023

Highlighted filing

2023

Assets$1,799,058
Liabilities$133,666
Net Assets$1,665,392

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $396,8452010Revenue 2011: $480,216Expenses 2011: $381,983Net Income 2011: $98,2332011Revenue 2013: $434,195Expenses 2013: $386,821Net Income 2013: $47,3742013Revenue 2014: $459,748Expenses 2014: $402,175Net Income 2014: $57,5732014Revenue 2015: $441,150Expenses 2015: $432,120Net Income 2015: $9,0302015Revenue 2016: $423,600Expenses 2016: $438,388Net Income 2016: -$14,7882016Revenue 2017: $528,103Expenses 2017: $433,593Net Income 2017: $94,5102017Revenue 2018: $462,621Expenses 2018: $429,194Net Income 2018: $33,4272018Revenue 2019: $446,370Expenses 2019: $383,932Net Income 2019: $62,4382019Revenue 2020: $93,893Expenses 2020: $172,840Net Income 2020: -$78,9472020Revenue 2021: $410,778Expenses 2021: $344,327Net Income 2021: $66,4512021Revenue 2022: $476,743Expenses 2022: $431,452Net Income 2022: $45,2912022Revenue 2023: $553,147Expenses 2023: $530,537Net Income 2023: $22,6102023

Highlighted filing

2023

Revenue$553,147
Expenses$530,537
Net Income$22,610
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jul 1, 2024
Return Version
2022v5.0
Gross Receipts
$571,649
Mission and Program Overview

Mission

Conduct an FFA youth fair in August for Branch County and surrounding area youths.

Conduct an FFA youth fair in August for Branch County and surrounding area youths. Grounds are also available to all 4H FFA clubs for their functions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,648,315$1,665,392▲ $17,077
Land, Buildings, and Equipment, Net$1,490,189$1,446,576▼ $43,613
Savings and Temporary Cash Investments$176,460$190,927▲ $14,467
Cash and Non-Interest-Bearing Accounts$135,886$161,555▲ $25,669
Total Assets$1,802,535$1,799,058▼ $3,477
Liabilities
Mortgage Notes Payable Secured by Investment Property$131,545$109,941▼ $21,604
Other Liabilities$22,675$23,725▲ $1,050
Total Liabilities$154,220$133,666▼ $20,554
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,648,315$1,665,392▲ $17,077
Total Liabilities and Net Assets / Fund Balance$1,802,535$1,799,058▼ $3,477

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,102,594$759,560$1,862,154
Equipment$81,594$470,070$551,664
Leasehold Improvements$40,587$469,188$509,775
Land$221,801-$221,801
Other Land Buildings-$21,262$21,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith BildnerManagerFT$48,000$48,000
Alyssa BlondeRecording secretary-$17,459$17,459
Kathy SnellenbergerTreasurerPT$5,401$5,401

Board Members and Trustees

NameTitle
Colleen AlbrightPresident
Mike RussellVice president
Alan McClellanDirector
Bryan ShirkDirector
Carol PoradzisiDirector
Chad HookDirector
David BatesDirector
Randy HoutzDirector
Rick FillmoreDirector
Robert ClineDirector
Thomas WaltkeDirector
Valerie CountermanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$91,694
Program Service Revenue
$304,680
Investment Income
$28
Other Revenue
$156,745
All Other Contributions
$86,020
Change in Net Assets
$22,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$419,274
Salaries, Compensation, and Employee Benefits$111,263
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$105,825--$105,825
Current Officers, Directors, Trustees, and Key Employees-$70,860-$70,860
Insurance$59,198$717-$59,915
Other Expenses$38,230--$38,230
All Other Expenses-$37,653-$37,653
Advertising$33,584--$33,584
Depreciation Depletion$27,708$4,441-$32,149
Other Salaries and Wages-$31,344-$31,344
Payroll Taxes-$9,059-$9,059
Interest-$6,357-$6,357
Office Expenses-$6,126-$6,126
Travel-$800-$800
Fees for Services Accounting$475--$475
Total Functional Expenses$363,180$167,357$0$530,537
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,057
Fundraising Direct Expenses$18,502
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Draw down raffle$27,657$27,657$2,937$24,720
Gun raffle$12,000$12,000$4,451$7,549
Total Events$39,657$39,657$18,502$21,155
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$22,150
Security deposits$1,575
Cabin deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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, Part VI, Section A, Line 10

The Board reviews the 990 at a regular Board meeting prior to filing.

Filing and Contact Details

Filer

Filer Name
Branch County Fair
EIN
38-6092455
Phone
5172785367
Address
262 Sprague Street, Coldwater, MI 49036

Signing Officer

Name
Colleen Albright
Title
President
Phone
5172785367
Signed
2024-07-01
Discuss with paid preparer
No

Organization Details

Principal Officer
Colleen Albright
Formed
1926
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
10

Preparer

Firm
James W Gordon CPA PC
Address
92 West Chicago Street, Coldwater, MI 49036
Preparer
James Gordon
Phone
5172786100
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Dearth Center operating loss

Raw XML AppendixShowing 400 of 474 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.

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IRS990/OtherExpensesGrp/Desc1Judges other Fair Week expenses
IRS990/OtherExpensesGrp/Desc2Equipment rental supplies
IRS990/OtherExpensesGrp/Desc3Premiums, ribbons,
IRS990/OtherExpensesGrp/ProgramServicesAmt035011
IRS990/OtherExpensesGrp/ProgramServicesAmt131933
IRS990/OtherExpensesGrp/ProgramServicesAmt231216
IRS990/OtherExpensesGrp/ProgramServicesAmt338230
IRS990/OtherExpensesGrp/TotalAmt035011
IRS990/OtherExpensesGrp/TotalAmt131933
IRS990/OtherExpensesGrp/TotalAmt231216
IRS990/OtherExpensesGrp/TotalAmt338230
IRS990/OtherLiabilitiesGrp/BOYAmt022675
IRS990/OtherLiabilitiesGrp/EOYAmt023725
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031344
IRS990/OtherSalariesAndWagesGrp/TotalAmt031344
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09059
IRS990/PayrollTaxesGrp/TotalAmt09059
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Colleen Albright
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0Annual fair
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0304680
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt076154
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt030
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0328751
IRS990/PYOtherRevenueAmt0133999
IRS990/PYProgramServiceRevenueAmt0266560
IRS990/PYRevenuesLessExpensesAmt045291
IRS990/PYSalariesCompEmpBnftPaidAmt0102701
IRS990/PYTotalExpensesAmt0431452
IRS990/PYTotalRevenueAmt0476743
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt022610
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0135190
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01648315
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01665392
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0176460
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0190927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt091694
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt076154
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt053193
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt018603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt071301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0310945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0165218
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0119749
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0114891
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt048566
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt090271
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0538695
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.36600
IRS990ScheduleA/PublicSupportPY170Pct00.40090
IRS990ScheduleA/PublicSupportTotal170Amt0310945
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt091694
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt076154
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt053193
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt018603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt071301
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0310945
IRS990ScheduleA/TotalSupportAmt0849640
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01102594
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0759560
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01862154
IRS990ScheduleD/EquipmentGrp/BookValueAmt081594
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0470070
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0551664
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0221801
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0221801
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040587
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0469188
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0509775
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021262
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Security deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Cabin deposits
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01446576
IRS990ScheduleD/TotalLiabilityAmt023725
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt06210
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt06210
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018502
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0400
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0400
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Draw down raffle
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Gun raffle
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04504
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04504
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027657
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039657
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027657
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039657
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021155
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07388
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02937
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04451
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board reviews the 990 at a regular Board meeting prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Dearth Center operating loss
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.13$1.67$0.55$0.53$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.15$1.65$0.48$0.43$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.20$1.62$0.41$0.34$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.17$1.56$0.09$0.17$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.17$1.69$0.45$0.38$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.17$1.72$0.46$0.43$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.18$1.71$0.53$0.43$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.03$1.60$0.42$0.44$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.03$1.64$0.44$0.43$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.04$1.68$0.46$0.40$0.06
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.72$0.05$1.67$0.43$0.39$0.05
2011Summary only. Only limited summary data is available for this year.$1.69$0.05$1.64$0.48$0.38$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.04$1.60$0.40
Peer Organizations

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