Civic Intelligence

Lincoln County Fairs & Festivals Inc

EIN 43-2000094 • 501(c)3 • Hamlin, WV

Hamlin, WV
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

13th percentile

-60%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

44th percentile

-6.5%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-46%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$271,140

Down $18,825 (-6.5%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Down

$271,140

Down $18,825 (-6.5%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin13th percentile

Revenue

Down

$31,633

Down $26,603 (-46%) from 2022

Expenses

Down

$50,458

Down $4,044 (-7.4%) from 2022

Net Income

Down

-$18,825

Down $22,559 (-604%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $262,247Liabilities 2011: $1,6732011Assets 2012: $267,999Liabilities 2012: $1,1752012Assets 2013: $273,260Liabilities 2013: $1,1752013Assets 2014: $284,368Liabilities 2014: $1,1752014Assets 2015: $291,855Liabilities 2015: $1,3252015Assets 2016: $295,020Liabilities 2016: $1,3252016Assets 2017: $286,257Liabilities 2017: $1,3252017Assets 2018: $289,862Liabilities 2018: $1,3252018Assets 2019: $274,123Liabilities 2019: $3502019Assets 2020: $275,162Liabilities 2020: $3502020Assets 2021: $286,581Liabilities 2021: $350Net Assets 2021: $286,2312021Assets 2022: $289,965Net Assets 2022: $289,9652022Assets 2023: $271,140Liabilities 2023: $0Net Assets 2023: $271,1402023

Highlighted filing

2023

Assets$271,140
Liabilities$0
Net Assets$271,140
Open 2023 Filing

Operations Trend

Revenue Growth20th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $100,158Expenses 2011: $92,738Net Income 2011: $7,4202011Revenue 2012: $75,941Expenses 2012: $69,691Net Income 2012: $6,2502012Revenue 2013: $86,053Expenses 2013: $80,792Net Income 2013: $5,2612013Revenue 2014: $80,373Expenses 2014: $69,266Net Income 2014: $11,1072014Revenue 2015: $79,221Expenses 2015: $71,884Net Income 2015: $7,3372015Revenue 2016: $71,945Expenses 2016: $68,780Net Income 2016: $3,1652016Revenue 2017: $68,354Expenses 2017: $77,117Net Income 2017: -$8,7632017Revenue 2018: $45,680Expenses 2018: $42,075Net Income 2018: $3,6052018Revenue 2019: $38,379Expenses 2019: $53,143Net Income 2019: -$14,7642019Revenue 2020: $31,808Expenses 2020: $30,769Net Income 2020: $1,0392020Revenue 2021: $67,034Expenses 2021: $55,615Net Income 2021: $11,4192021Revenue 2022: $58,236Expenses 2022: $54,502Net Income 2022: $3,7342022Revenue 2023: $31,633Expenses 2023: $50,458Net Income 2023: -$18,8252023

Highlighted filing

2023

Revenue$31,633
Expenses$50,458
Net Income-$18,825
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$271,140
Liabilities
$0
Net assets
$271,140
Revenue
$31,633
Expenses
$50,458
Net income
-$18,825
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.00$2.71$0.32$0.50$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$2.90$0.58$0.55$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.00$2.86$0.67$0.56$0.11
2020Summary only. Only limited summary data is available for this year.$2.75$0.00$0.32$0.31$0.01
2019Summary only. Only limited summary data is available for this year.$2.74$0.00$0.38$0.53$0.15
2018Summary only. Only limited summary data is available for this year.$2.90$0.01$0.46$0.42$0.04
2017Summary only. Only limited summary data is available for this year.$2.86$0.01$0.68$0.77$0.09
2016Summary only. Only limited summary data is available for this year.$2.95$0.01$0.72$0.69$0.03
2015Summary only. Only limited summary data is available for this year.$2.92$0.01$0.79$0.72$0.07
2014Summary only. Only limited summary data is available for this year.$2.84$0.01$0.80$0.69$0.11
2013Summary only. Only limited summary data is available for this year.$2.73$0.01$0.86$0.81$0.05
2012Summary only. Only limited summary data is available for this year.$2.68$0.01$0.76$0.70$0.06
2011Summary only. Only limited summary data is available for this year.$2.62$0.02$1.00$0.93$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 29, 2024
Return Version
2023v4.0
Gross Receipts
$31,633
Mission and Program Overview

Mission

Mission of promoting fairs and festivals within Lincoln County, West Virginia.

Mission of Promoting Fairs in WV

Program Services

DescriptionGrantsExpenses
Mission of promoting fairs and festivals within Lincoln County, West Virginia. This was achieved by hosting and promoting multible events in Lincoln County, WV during 2023.$11,526$50,458
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jack BrowningChairman-$0--
Filing and Contact Details

Filer

Filer Name
Lincoln County Fairs & FestivalInc
EIN
43-2000094
Address
8300 Court Avenue, Hamlin, WV 25523

Signing Officer

Name
Jack Browning
Title
President
Phone
3045497301
Signed
2024-02-29
Discuss with paid preparer
No

Preparer

Firm
Rick Barnett CPA
Address
P O Box 2322, Saint Albans, WV 25177
Preparer
Daniel R Barnett CPA
Phone
3043893221
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 8,353Accounting Fees 575Fairs & Festival Activities 33,520Insurance 3,084License & Permits 780Office Supplies 71Reparis 200Utilities 3,746”

Description of other assets Part II line 24

“Category Beginning of Year End of YearPrepaid Insurance 481 0”

Raw XML Appendix123 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Jack Browning Chairman
IRS990EZ/BooksInCareOfDetail/PhoneNum03045497301
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08300 Court Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hamlin
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd025523
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032148
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021676
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt011526
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-18825
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0289965
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0271140
IRS990EZ/GrossReceiptsAmt031633
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0257336
IRS990EZ/LandAndBuildingsGrp/EOYAmt0249464
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0289965
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0271140
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0289965
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0271140
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jack Browning
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0481
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt050329
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Mission of Promoting Fairs in WV
IRS990EZ/PrintingPublicationsPostageAmt0129
IRS990EZ/ProgramServiceRevenueAmt020107
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Mission of promoting fairs and festivals within Lincoln County, West Virginia. This was achieved by hosting and promoting multible events in Lincoln County, WV during 2023.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt011526
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt050458
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt050458
IRS990EZ/TotalProgramServiceExpensesAmt050458
IRS990EZ/TotalRevenueAmt031633
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt011026
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt017250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012691
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt08407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt066764
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt066764
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt011026
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt017390
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt017250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012691
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08407
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt066764
IRS990ScheduleA/TotalSupportAmt066764
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 8,353Accounting Fees 575Fairs & Festival Activities 33,520Insurance 3,084License & Permits 780Office Supplies 71Reparis 200Utilities 3,746
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearPrepaid Insurance 481 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Jack Browning
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03045497301
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lincoln County Fairs & FestivalInc
ReturnHeader/Filer/BusinessNameControlTxt0LINC
ReturnHeader/Filer/EIN0432000094
ReturnHeader/Filer/USAddress/AddressLine1Txt08300 Court Avenue
ReturnHeader/Filer/USAddress/CityNm0Hamlin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025523
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rick Barnett CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O Box 2322
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Albans
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025177
ReturnHeader/PreparerPersonGrp/PhoneNum03043893221
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel R Barnett CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-03-07T13:35:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jack
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Browning
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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