Civic Intelligence

Frederick County Agricultural Society Inc

990 • Fiscal year 2016 • EIN 52-0318921

Nov 01, 2015 to Oct 31, 2016 • Filed on Mar 10, 2017

Organization ProfileN/A
PO Box 604Frederick, MD 21705-0604

(301) 663-5895

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

91st percentile

0.47x

Higher debt load relative to revenue than 91% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

96th percentile

43%

Higher net margin than 96% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

32nd percentile

$53,743

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 39.5% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

41st percentile

2.4%

Faster asset growth than 41% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

43rd percentile

1.3%

Faster revenue growth than 43% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$1,705,307

Up $39,229 (+2.4%) from 2015

Net Assets

Up

$1,640,974

Up $58,927 (+3.7%) from 2015

Liabilities

Down

$64,333

Down $19,698 (-23%) from 2015

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin96th percentile

Revenue

Up

$135,983

Up $1,740 (+1.3%) from 2015

Expenses

Up

$77,056

Up $38,976 (+102%) from 2015

Net Income

Down

$58,927

Down $37,236 (-39%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,261,802Liabilities 2011: $1,545,825Net Assets 2011: $715,9772011Assets 2012: $1,485,107Liabilities 2012: $139,531Net Assets 2012: $1,345,5762012Assets 2013: $1,535,107Liabilities 2013: $121,031Net Assets 2013: $1,414,0762013Assets 2014: $1,588,415Liabilities 2014: $102,531Net Assets 2014: $1,485,8842014Assets 2015: $1,666,078Liabilities 2015: $84,031Net Assets 2015: $1,582,0472015Assets 2016: $1,705,307Liabilities 2016: $64,333Net Assets 2016: $1,640,9742016Assets 2017: $1,787,453Liabilities 2017: $51,699Net Assets 2017: $1,735,7542017Assets 2018: $1,838,524Liabilities 2018: $1,215Net Assets 2018: $1,837,3092018Assets 2019: $1,938,552Liabilities 2019: $1,215Net Assets 2019: $1,937,3372019Assets 2020: $2,055,495Liabilities 2020: $3,415Net Assets 2020: $2,052,0802020Assets 2021: $2,178,810Liabilities 2021: $0Net Assets 2021: $2,178,8102021Assets 2022: $2,336,497Liabilities 2022: $40,839Net Assets 2022: $2,295,6582022Assets 2023: $2,433,169Liabilities 2023: $0Net Assets 2023: $2,433,1692023Assets 2024: $2,572,291Liabilities 2024: $0Net Assets 2024: $2,572,2912024Assets 2025: $2,727,857Liabilities 2025: $9,989Net Assets 2025: $2,717,8682025

Highlighted filing

2016

Assets$1,705,307
Liabilities$64,333
Net Assets$1,640,974
Open 2016 Filing

Operations Trend

Revenue Growth43rd percentile

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

$300K$200K$100K$0Revenue 2011: $134,008Expenses 2011: $70,859Net Income 2011: $63,1492011Revenue 2012: $111,706Expenses 2012: $38,231Net Income 2012: $73,4752012Revenue 2013: $106,590Expenses 2013: $38,090Net Income 2013: $68,5002013Revenue 2014: $111,198Expenses 2014: $39,390Net Income 2014: $71,8082014Revenue 2015: $134,243Expenses 2015: $38,080Net Income 2015: $96,1632015Revenue 2016: $135,983Expenses 2016: $77,056Net Income 2016: $58,9272016Revenue 2017: $138,598Expenses 2017: $43,818Net Income 2017: $94,7802017Revenue 2018: $147,570Expenses 2018: $46,015Net Income 2018: $101,5552018Revenue 2019: $145,473Expenses 2019: $45,445Net Income 2019: $100,0282019Revenue 2020: $153,202Expenses 2020: $38,459Net Income 2020: $114,7432020Revenue 2021: $156,842Expenses 2021: $30,112Net Income 2021: $126,7302021Revenue 2022: $223,450Expenses 2022: $106,602Net Income 2022: $116,8482022Revenue 2023: $186,530Expenses 2023: $49,019Net Income 2023: $137,5112023Revenue 2024: $189,860Expenses 2024: $50,738Net Income 2024: $139,1222024Revenue 2025: $204,400Expenses 2025: $58,823Net Income 2025: $145,5772025

Highlighted filing

2016

Revenue$135,983
Expenses$77,056
Net Income$58,927
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Mar 10, 2017
Return Version
2015v3.0
Gross Receipts
$149,042
Mission and Program Overview

Mission

Rental of land to hold frederick county fair. To promote agriculture in frederick county, maryland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,410,476$1,414,673▲ $4,197
Cash and Non-Interest-Bearing Accounts$11,897$1,174▼ $10,723
Total Assets$1,666,078$1,705,307▲ $39,229
Other Assets Total$243,705$289,460▲ $45,755
Liabilities
Mortgage Notes Payable Secured by Investment Property$82,815$63,117▼ $19,698
Other Liabilities$1,216$1,216→ $0
Total Liabilities$84,031$64,333▼ $19,698
Net Assets / Fund Balance
Unrestricted Net Assets$1,582,047$1,640,974▲ $58,927
Total Net Assets Fund Balance$1,582,047$1,640,974▲ $58,927
Total Liabilities and Net Assets / Fund Balance$1,666,078$1,705,307▲ $39,229

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,286,501-$1,286,501
Buildings$128,172$46,344$174,516
Other Assets Org$1,000--
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen CrumExecutive Assistant--$53,743$53,743
Joe Devilbiss SrPresidentPT$500$3,000$3,500
James GrimesDirectorPT$500$3,000$3,500
Maurice GladhillTreasurer-$500$3,000$3,500
John BareDirector-$500$3,000$3,500
Bob FrankSecretary-$500$3,000$3,500
Charles CramerDirector-$500$3,000$3,500
Clyde CrumDirector-$500$3,000$3,500
Colby HubbleVice President-$500$3,000$3,500
JR Ramsburg JRDirector-$500$3,000$3,500
Nancy Free KellerDirector-$500$3,000$3,500
Nancy HendricksDirector-$500$3,000$3,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$102,000
Investment Income
$20,444
Other Revenue
$13,539
Change in Net Assets
$58,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,556
Grants and Similar Amounts Paid$20,000
Salaries, Compensation, and Employee Benefits$5,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$35,087
Grants to Domestic Orgs---$20,000
Current Officers, Directors, Trustees, and Key Employees---$5,500
Fees for Services Accounting---$3,411
Fees for Services Other---$2,586
Other Expenses---$1,000
Total Functional Expenses$0$0$0$77,056
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Great Frederick FairFrederick, MD501 (c)(5)Education$20,000
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$1,216
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Karen Crum, Executive Assistant of the Great Frederick Fair (related organization) has a family relationship with Clyde Crum, Director.”

Form 990, Part VI, Section A, line 6

“There is a limit of 250 life member certificates. Holders of the certificates are considered life members, who duly meet annually and elect the fcas board of managers; elect annual meeting chair; review/approve annual financials/meeting minutes. There are no distributions of income or assets from the organization to life members.”

Form 990, Part VI, Section A, line 7A

“Life members meet annually to elect the fcas board of managers; elect the annual meeting chair; review/approve annual financials/minutes.”

Form 990, Part VI, Section A, line 7B

“Decisions of the governing body are subject to approval of life members including items such as but not limited to: property acquisitions/sales and policy changes as related to by-laws.”

Form 990, Part VI, Section A, line 8B

“There are no separate committees within this Organization.”

Form 990, Part VI, Section B, line 11

“At present, the Treasurer reviews the federal Form 990 and Form 990-T prior to submission. The Board may modify its review process in the future.”

Form 990, Part VI, Section C, line 19

“Governing documents, policies and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Frederick County Agricultural Society
EIN
52-0318921
Phone
3016635895
Address
PO Box 604, Frederick, MD 21705-0604

Signing Officer

Name
Maurice A Gladhill
Title
Treasurer
Phone
3016635895
Signed
2017-03-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maurice A Gladhill
Formed
1887
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
25

Preparer

Firm
Linton Shafer Warfield & Garrett Pa
Address
201 THOMAS JOHNSON DRIVE, FREDERICK, MD 21702
Preparer
Brian E Rippeon
Phone
3016629200
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Organization has adopted the provisions of FASB ASC 740, Income Taxes, for the recognition requirements of uncertain income tax provisions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at October 31, 2016 or 2015. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Organization believes it is no longer subject to income tax examinations for years prior to 2012.”

Raw XML AppendixShowing 400 of 427 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Rental of land to hold Frederick County Fair. To promote agriculture in Frederick County, Maryland.
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Maurice A Gladhill
IRS990/BooksInCareOfDetail/PhoneNum03016635895
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0797 E Patrick Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Frederick
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021701
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt011897
IRS990/CashNonInterestBearingGrp/EOYAmt01174
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt05500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt020000
IRS990/CYInvestmentIncomeAmt020444
IRS990/CYOtherExpensesAmt051556
IRS990/CYOtherRevenueAmt013539
IRS990/CYProgramServiceRevenueAmt0102000
IRS990/CYRevenuesLessExpensesAmt058927
IRS990/CYSalariesCompEmpBnftPaidAmt05500
IRS990/CYTotalExpensesAmt077056
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0135983
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0The Frederick County Agricultural Society, Inc. leases its fairgrounds to The Great Frederick Fair, Inc. It also sponsors seminars and meetings for the purpose of fostering and improving agriculture, horticulture, and domestic and household arts in Frederick County, Maryland.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt03411
IRS990/FeesForServicesLegalGrp/TotalAmt035087
IRS990/FeesForServicesOtherGrp/TotalAmt02586
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt06.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt315.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt46.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt57.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt710.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt84.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt103.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt1145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt115368
IRS990/Form990PartVIISectionAGrp/PersonNm0John Bare
IRS990/Form990PartVIISectionAGrp/PersonNm1Charles Cramer
IRS990/Form990PartVIISectionAGrp/PersonNm2Clyde Crum
IRS990/Form990PartVIISectionAGrp/PersonNm3Joe Devilbiss Sr
IRS990/Form990PartVIISectionAGrp/PersonNm4Bob Frank
IRS990/Form990PartVIISectionAGrp/PersonNm5Maurice Gladhill
IRS990/Form990PartVIISectionAGrp/PersonNm6James Grimes
IRS990/Form990PartVIISectionAGrp/PersonNm7Nancy Hendricks
IRS990/Form990PartVIISectionAGrp/PersonNm8Colby Hubble
IRS990/Form990PartVIISectionAGrp/PersonNm9Nancy Free Keller
IRS990/Form990PartVIISectionAGrp/PersonNm10JR Ramsburg JR
IRS990/Form990PartVIISectionAGrp/PersonNm11Karen Crum
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt03000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt13000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt23000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt33000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt43000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt53000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt63000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt73000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt83000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt93000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt103000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1148375
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Executive Assistant
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01887
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToDomesticOrgsGrp/TotalAmt020000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0149042
IRS990/GrossRentsGrp/RealAmt026598
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt020444
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020444
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt046344
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01410476
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01414673
IRS990/LandBldgEquipCostOrOtherBssAmt01461017
IRS990/LegalDomicileStateCd0MD
IRS990/LessRentalExpensesGrp/RealAmt013059
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Rental of land to hold Frederick County Fair. To promote agriculture in Frederick County, Maryland.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt082815
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt063117
IRS990/NetAssetsOrFundBalancesBOYAmt01582047
IRS990/NetAssetsOrFundBalancesEOYAmt01640974
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt013398
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt013539
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0141
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0243705
IRS990/OtherAssetsTotalGrp/EOYAmt0289460
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Annual Meeting
IRS990/OtherExpensesGrp/Desc1License, Fees and Other
IRS990/OtherExpensesGrp/Desc2Real Estate taxes
IRS990/OtherExpensesGrp/Desc3Administration Fees
IRS990/OtherExpensesGrp/TotalAmt04424
IRS990/OtherExpensesGrp/TotalAmt13250
IRS990/OtherExpensesGrp/TotalAmt21798
IRS990/OtherExpensesGrp/TotalAmt31000
IRS990/OtherLiabilitiesGrp/BOYAmt01216
IRS990/OtherLiabilitiesGrp/EOYAmt01216
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Maurice A Gladhill
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0Rental Income - Fair
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0102000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0102000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt020000
IRS990/PYInvestmentIncomeAmt025091
IRS990/PYOtherExpensesAmt012580
IRS990/PYOtherRevenueAmt07152
IRS990/PYProgramServiceRevenueAmt0102000
IRS990/PYRevenuesLessExpensesAmt096163
IRS990/PYSalariesCompEmpBnftPaidAmt05500
IRS990/PYTotalExpensesAmt038080
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0134243
IRS990/ReconcilationRevenueExpnssAmt058927
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt013539
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0128172
IRS990ScheduleD/BuildingsGrp/DepreciationAmt046344
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0174516
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01286501
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01286501
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04811
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1283649
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Patronage Dividend Receivable
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Note Receivable - Fair
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Mid Atlantic Farm Credit Stock
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01216
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Security Deposit
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has adopted the provisions of FASB ASC 740, Income Taxes, for the recognition requirements of uncertain income tax provisions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at October 31, 2016 or 2015. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Organization believes it is no longer subject to income tax examinations for years prior to 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01414673
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0289460
IRS990ScheduleD/TotalLiabilityAmt01216
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt020000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (c)(5)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Education
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0The Great Frederick Fair
IRS990ScheduleI/RecipientTable/RecipientEIN0520915839
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 604
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Frederick
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd021705
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0This is a continual grant as per the agreement between The Great Frederick Fair and Frederick County Agricultural Society dated December 29, 1995. It is awarded to The Great Frederick Fair each year to provide educational and support services as noted by the terms of the agreement.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Karen Crum, Executive Assistant of the Great Frederick Fair (related organization) has a family relationship with Clyde Crum, Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS A LIMIT OF 250 LIFE MEMBER CERTIFICATES. HOLDERS OF THE CERTIFICATES ARE CONSIDERED LIFE MEMBERS, WHO DULY MEET ANNUALLY AND ELECT THE FCAS BOARD OF MANAGERS; ELECT ANNUAL MEETING CHAIR; REVIEW/APPROVE ANNUAL FINANCIALS/MEETING MINUTES. THERE ARE NO DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION TO LIFE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LIFE MEMBERS MEET ANNUALLY TO ELECT THE FCAS BOARD OF MANAGERS; ELECT THE ANNUAL MEETING CHAIR; REVIEW/APPROVE ANNUAL FINANCIALS/MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Decisions of the governing body are subject to approval of life members including items such as but not limited to: property acquisitions/sales and policy changes as related to by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no separate committees within this Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5At present, the Treasurer reviews the federal Form 990 and Form 990-T prior to submission. The Board may modify its review process in the future.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents, policies and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0The Great Frederick Fair Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0520915839
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Promote agriculture & education of youth about agriculture
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 604
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Frederick
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0217050604
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt020000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1283649
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2102000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt31000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt414270
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Agreement
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3Agreement
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4Agreement
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0The Great Frederick Fair
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1The Great Frederick Fair
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2the Great Frederick Fair
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3the Great Frederick Fair
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt4the Great Frederick Fair
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt4S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01666078
IRS990/TotalAssetsEOYAmt01705307
IRS990/TotalAssetsGrp/BOYAmt01666078
IRS990/TotalAssetsGrp/EOYAmt01705307
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt077056
IRS990/TotalGrossUBIAmt0141
IRS990/TotalLiabilitiesBOYAmt084031
IRS990/TotalLiabilitiesEOYAmt064333
IRS990/TotalLiabilitiesGrp/BOYAmt084031
IRS990/TotalLiabilitiesGrp/EOYAmt064333
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01582047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01640974
IRS990/TotalOtherCompensationAmt05368
IRS990/TotalProgramServiceRevenueAmt0102000
IRS990/TotalReportableCompFromOrgAmt05500
IRS990/TotalRevenueGrp/ExclusionAmt033842
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0102000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0135983
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0141
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01666078
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01705307
IRS990/TotReportableCompRltdOrgAmt081375
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01582047
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01640974
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 604
IRS990/USAddress/CityNm0Frederick
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd0217050604
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,705,307
Liabilities
$64,333
Net assets
$1,640,974
Revenue
$135,983
Expenses
$77,056
Net income
$58,927
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.73$0.01$2.72$0.20$0.06$0.15
2024Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.19$0.05$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$0.19$0.05$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.04$2.30$0.22$0.11$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$0.16$0.03$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.05$0.15$0.04$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.15$0.05$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$0.15$0.05$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.05$1.74$0.14$0.04$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.71$0.06$1.64$0.14$0.08$0.06
2015Summary only. Only limited summary data is available for this year.$1.67$0.08$1.58$0.13$0.04$0.10
2014Summary only. Only limited summary data is available for this year.$1.59$0.10$1.49$0.11$0.04$0.07
2013Summary only. Only limited summary data is available for this year.$1.54$0.12$1.41$0.11$0.04$0.07
2012Summary only. Only limited summary data is available for this year.$1.49$0.14$1.35$0.11$0.04$0.07
2011Summary only. Only limited summary data is available for this year.$2.26$1.55$0.72$0.13$0.07$0.06