Civic Intelligence

The Cooper County Agricultural and Mechanical Society

990 • Fiscal year 2017 • EIN 43-1231895

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

PO Box 236Boonville, MO 65233

(660) 882-2156

Siviq Scores

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

Liabilities / Assets

56th percentile

0.06x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.11x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

90th percentile

47%

Higher net margin than 90% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

88th percentile

48%

Faster asset growth than 88% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

71%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$506,739

Up $164,611 (+48%) from 2016

Net Assets

Up

$475,304

Up $133,176 (+39%) from 2016

Liabilities

$31,435

No earlier filing loaded for comparison.

Revenue

Up

$285,587

Up $118,349 (+71%) from 2016

Expenses

Up

$152,411

Up $10,835 (+7.7%) from 2016

Net Income

Up

$133,176

Up $107,514 (+419%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $269,132Liabilities 2011: $0Net Assets 2011: $269,1322011Assets 2012: $273,016Liabilities 2012: $0Net Assets 2012: $273,0162012Assets 2013: $282,124Liabilities 2013: $0Net Assets 2013: $282,1242013Assets 2014: $292,489Liabilities 2014: $0Net Assets 2014: $292,4892014Assets 2015: $316,466Liabilities 2015: $0Net Assets 2015: $316,4662015Assets 2016: $342,128Net Assets 2016: $342,1282016Assets 2017: $506,739Liabilities 2017: $31,435Net Assets 2017: $475,3042017Assets 2018: $523,443Liabilities 2018: $11,435Net Assets 2018: $512,0082018Assets 2019: $511,525Liabilities 2019: $0Net Assets 2019: $511,5252019Assets 2020: $521,595Liabilities 2020: $0Net Assets 2020: $521,5952020Assets 2021: $541,316Liabilities 2021: $0Net Assets 2021: $541,3162021Assets 2022: $573,403Liabilities 2022: $0Net Assets 2022: $573,4032022Assets 2023: $633,510Liabilities 2023: $0Net Assets 2023: $633,5102023Assets 2024: $640,059Liabilities 2024: $26,284Net Assets 2024: $613,7752024

Highlighted filing

2017

Assets$506,739
Liabilities$31,435
Net Assets$475,304

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $142,179Expenses 2011: $153,597Net Income 2011: -$11,4182011Revenue 2012: $141,208Expenses 2012: $137,324Net Income 2012: $3,8842012Revenue 2013: $135,371Expenses 2013: $126,263Net Income 2013: $9,1082013Revenue 2014: $147,749Expenses 2014: $137,384Net Income 2014: $10,3652014Revenue 2015: $159,773Expenses 2015: $135,797Net Income 2015: $23,9762015Revenue 2016: $167,238Expenses 2016: $141,576Net Income 2016: $25,6622016Revenue 2017: $285,587Expenses 2017: $152,411Net Income 2017: $133,1762017Revenue 2018: $239,613Expenses 2018: $219,115Net Income 2018: $20,4982018Revenue 2019: $182,529Expenses 2019: $183,012Net Income 2019: -$4832019Revenue 2020: $119,363Expenses 2020: $109,293Net Income 2020: $10,0702020Revenue 2021: $251,402Expenses 2021: $231,681Net Income 2021: $19,7212021Revenue 2022: $324,272Expenses 2022: $292,185Net Income 2022: $32,0872022Revenue 2023: $336,207Expenses 2023: $276,100Net Income 2023: $60,1072023Revenue 2024: $313,479Expenses 2024: $333,214Net Income 2024: -$19,7352024

Highlighted filing

2017

Revenue$285,587
Expenses$152,411
Net Income$133,176
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$291,400
Mission and Program Overview

Mission

Promote the development of cooper county youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$317,424$486,674▲ $169,250
Savings and Temporary Cash Investments$16,579$17,209▲ $630
Cash and Non-Interest-Bearing Accounts$8,125$2,856▼ $5,269
Total Assets$342,128$506,739▲ $164,611
Liabilities
Mortgage Notes Payable Secured by Investment Property-$31,435-
Total Liabilities$0$31,435▲ $31,435
Net Assets / Fund Balance
Unrestricted Net Assets$342,128$475,304▲ $133,176
Total Net Assets Fund Balance$342,128$475,304▲ $133,176
Total Liabilities and Net Assets / Fund Balance$342,128$506,739▲ $164,611

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$444,127$6,744$450,871
Equipment$19,410-$19,410
Land$13,750-$13,750
Compensation and Service Providers

Board Members and Trustees

NameTitle
John LittonPresident
Bryan LarmBoard Member
Cydney MayfieldBoard Member
Diana ThomasBoard Member
Eric ImhoffBoard Member
Gayle LinnemanBoard Member
Hannah FarmerBoard Member
Jim MartinezBoard Member
Keith AdairBoard Member
Larry OerlyBoard Member
Laurie BeachBoard Member
Ryan RhodeBoard Member
Stephanie SchusterBoard Member
Tim TaylorBoard Member
Shelly AdairSecretary
Michelle DayTreasurer
Stephen StreckVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$144,864
Program Service Revenue
$140,641
Investment Income
$23
Other Revenue
$59
All Other Contributions
$144,864
Change in Net Assets
$133,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,411
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$23,591--$23,591
Occupancy$10,215--$10,215
Depreciation Depletion$6,857--$6,857
Insurance$6,536--$6,536
Other Expenses$5,622--$5,622
Advertising$4,543--$4,543
Fees for Services Accounting$1,650--$1,650
Office Expenses$790--$790
Total Functional Expenses$152,411$0$0$152,411
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,872
Fundraising Direct Expenses$5,813
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
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Cooper County Agricultural &
EIN
43-1231895
Address
PO BOX 236, BOONVILLE, MO 65233

Signing Officer

Name
Michelle Day
Title
Treasurer
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Day
Formed
1986
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Firm
GERDING KORTE & CHITWOOD PC CPA'S
Address
723 MAIN STREET, BOONVILLE, MO 65233
Preparer
Fred W Korte Jr CPA
Phone
6608827000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Fair expenses 3,563 0 0 fair figure 8 racing 3,400 0 0 startup expenses 3,100 0 0 demo derby 3,021 0 0 judges 1,383 0 0 electricity 1,339 0 0 prince/princess/queen con 1,164 0 0 2018 fair 1,000 0 0 supplies 868 0 0 fair open show 780 0 0 fair fish fry 659 0 0 cleaning 638 0 0 horse show 500 0 0 awards and trophies 432 0 0 labor 400 0 0 baby contest 370 0 0 security 360 0 0 shooting sports 203 0 0 open steer show 168 0 0 pedal pull 103 0 0 dues 60 0 0 conferences 55 0 0 miscellaneous expenses 25 0 0 total 23,591 0 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIPS AND CASH AWARDS TO QUEEN CONTESTANTS-SEVERAL YOUNG WOMEN ENTERED WITH SEVERAL POSSIBLE RECIPIENTS PREMIUM AMOUNT FOR YOUTH PROJECTS-APPROXIMATELY 200 YOUTH RECEIVE PAYMENTS FOR PREPARING AND DISPLAYING PROJECTS OF VARIOUS AREAS OF STUDY SEVERAL HUNDRED YOUTH ARE AFFECTED BY PARTICIPATING IN TALENT SHOWS, CNTESTS AND OTHER EVENTS DURING THE FAIR
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010523
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04605
IRS990/ProgSrvcAccomActy3Grp/Desc0MAINTAIN AND OPERATE AN AREA FOR COOPER COUNTY YOUTH AND THE COOPER COUNTY FAIR
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt018726
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt060206
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0133176
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt075830
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016579
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017209
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0144864
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0111718
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt068859
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt079640
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt084630
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0489711
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011833
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011401
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09966
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010154
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07366
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt050720
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt053001
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt055169
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt051702
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt054056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt041938
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0255866
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt081702
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt081702
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011833
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IRS990ScheduleA/InvestmentIncomePYPct00.07000
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IRS990ScheduleA/PublicSupportCY509Pct00.94220
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0178288
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0130527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0143850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0133934
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0877999
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0444127
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06744
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0450871
IRS990ScheduleD/EquipmentGrp/BookValueAmt019410
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019410
IRS990ScheduleD/LandGrp/BookValueAmt013750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0477287
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FAIR EXPENSES 3,563 0 0 FAIR FIGURE 8 RACING 3,400 0 0 STARTUP EXPENSES 3,100 0 0 DEMO DERBY 3,021 0 0 JUDGES 1,383 0 0 ELECTRICITY 1,339 0 0 PRINCE/PRINCESS/QUEEN CON 1,164 0 0 2018 FAIR 1,000 0 0 SUPPLIES 868 0 0 FAIR OPEN SHOW 780 0 0 FAIR FISH FRY 659 0 0 CLEANING 638 0 0 HORSE SHOW 500 0 0 AWARDS AND TROPHIES 432 0 0 LABOR 400 0 0 BABY CONTEST 370 0 0 SECURITY 360 0 0 SHOOTING SPORTS 203 0 0 OPEN STEER SHOW 168 0 0 PEDAL PULL 103 0 0 DUES 60 0 0 CONFERENCES 55 0 0 MISCELLANEOUS EXPENSES 25 0 0 TOTAL 23,591 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0342128
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0152411
IRS990/TotalFunctionalExpensesGrp/TotalAmt0152411
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt031435
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt031435
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0342128
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0475304
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0593
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0593
IRS990/TotalProgramServiceExpensesAmt0152411
IRS990/TotalProgramServiceRevenueAmt0140641
IRS990/TotalRevenueGrp/ExclusionAmt087722
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053001
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0285587
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0342128
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0506739
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0342128
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0475304
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 236
IRS990/USAddress/CityNm0BOONVILLE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065233
IRS990/VotingMembersGoverningBodyCnt017
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IRS990/WhistleblowerPolicyInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.40$0.26$6.14$3.13$3.33$0.20
2023Summary only. Only limited summary data is available for this year.$6.34$0.00$6.34$3.36$2.76$0.60
2022Summary only. Only limited summary data is available for this year.$5.73$0.00$5.73$3.24$2.92$0.32
2021Summary only. Only limited summary data is available for this year.$5.41$0.00$5.41$2.51$2.32$0.20
2020Summary only. Only limited summary data is available for this year.$5.22$0.00$5.22$1.19$1.09$0.10
2019Summary only. Only limited summary data is available for this year.$5.12$0.00$5.12$1.83$1.83$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.23$0.11$5.12$2.40$2.19$0.20
2017Detailed filing. Detailed filing data is available for this year.$5.07$0.31$4.75$2.86$1.52$1.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$3.42$1.67$1.42$0.26
2015Summary only. Only limited summary data is available for this year.$3.16$0.00$3.16$1.60$1.36$0.24
2014Summary only. Only limited summary data is available for this year.$2.92$0.00$2.92$1.48$1.37$0.10
2013Summary only. Only limited summary data is available for this year.$2.82$0.00$2.82$1.35$1.26$0.09
2012Summary only. Only limited summary data is available for this year.$2.73$0.00$2.73$1.41$1.37$0.04
2011Summary only. Only limited summary data is available for this year.$2.69$0.00$2.69$1.42$1.54$0.11