Civic Intelligence

The Great Frederick Fair Inc

EIN 52-0915839 • 501(c)5 • Frederick, MD

View Organization Page

Profile

The great frederick fair, inc. Exists to promote agriculture and the education of our youth about the industry of agriculture.

797 E Patrick StreetFrederick, MD 21705-0604

www.thegreatfrederickfair.com

Siviq Scores

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

Liabilities / Assets

99th percentile

0.96x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Net Margin

10th percentile

-6.2%

Higher net margin than 10% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

16th percentile

$89,768

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Asset Growth

5th percentile

-8.8%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

18th percentile

-1.7%

Faster revenue growth than 18% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$1,572,965

Down $184,491 (-10%) from 2022

Liabilities

Down

$1,046,999

Down $63,116 (-5.7%) from 2022

Net Assets

Down

$525,966

Down $121,375 (-19%) from 2022

Operations
Liabilities / Revenue87th percentileNet Margin10th percentile

Revenue

Up

$4,881,417

Up $186,636 (+4.0%) from 2022

Expenses

Up

$5,002,792

Up $128,964 (+2.6%) from 2022

Net Income

Up

-$121,375

Up $57,672 (+32%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,043,010Liabilities 2011: $973,620Net Assets 2011: $1,069,3902011Assets 2012: $2,144,767Liabilities 2012: $1,535,986Net Assets 2012: $608,7812012Assets 2013: $1,928,998Liabilities 2013: $1,199,126Net Assets 2013: $729,8722013Assets 2014: $1,880,364Liabilities 2014: $1,155,730Net Assets 2014: $724,6342014Assets 2015: $1,785,737Liabilities 2015: $1,126,343Net Assets 2015: $659,3942015Assets 2016: $1,663,021Liabilities 2016: $814,622Net Assets 2016: $848,3992016Assets 2017: $1,655,693Liabilities 2017: $781,293Net Assets 2017: $874,4002017Assets 2018: $1,475,125Liabilities 2018: $650,015Net Assets 2018: $825,1102018Assets 2019: $1,495,619Liabilities 2019: $743,271Net Assets 2019: $752,3482019Assets 2020: $1,453,560Liabilities 2020: $1,334,528Net Assets 2020: $119,0322020Assets 2021: $1,840,039Liabilities 2021: $1,013,651Net Assets 2021: $826,3882021Assets 2022: $1,757,456Liabilities 2022: $1,110,115Net Assets 2022: $647,3412022Assets 2023: $1,572,965Liabilities 2023: $1,046,999Net Assets 2023: $525,9662023

Highlighted filing

2023

Assets$1,572,965
Liabilities$1,046,999
Net Assets$525,966
Open 2023 Filing

Operations Trend

Revenue Growth18th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,411,2252011Expenses 2012: $2,562,0732012Revenue 2013: $2,684,397Expenses 2013: $2,563,306Net Income 2013: $121,0912013Revenue 2014: $2,786,169Expenses 2014: $2,791,407Net Income 2014: -$5,2382014Revenue 2015: $2,694,491Expenses 2015: $2,759,731Net Income 2015: -$65,2402015Revenue 2016: $3,102,596Expenses 2016: $2,913,591Net Income 2016: $189,0052016Revenue 2017: $3,178,917Expenses 2017: $3,152,916Net Income 2017: $26,0012017Revenue 2018: $2,840,687Expenses 2018: $2,889,977Net Income 2018: -$49,2902018Revenue 2019: $3,072,051Expenses 2019: $3,144,813Net Income 2019: -$72,7622019Revenue 2020: $459,332Expenses 2020: $1,092,648Net Income 2020: -$633,3162020Revenue 2021: $4,566,949Expenses 2021: $3,859,593Net Income 2021: $707,3562021Revenue 2022: $4,694,781Expenses 2022: $4,873,828Net Income 2022: -$179,0472022Revenue 2023: $4,881,417Expenses 2023: $5,002,792Net Income 2023: -$121,3752023

Highlighted filing

2023

Revenue$4,881,417
Expenses$5,002,792
Net Income-$121,375
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$1,572,965
Liabilities
$1,046,999
Net assets
$525,966
Revenue
$4,881,417
Expenses
$5,002,792
Net income
-$121,375
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.57$1.05$0.53$4.88$5.00$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$1.11$0.65$4.69$4.87$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$1.01$0.83$4.57$3.86$0.71
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$1.33$0.12$0.46$1.09$0.63
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.74$0.75$3.07$3.14$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.65$0.83$2.84$2.89$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.78$0.87$3.18$3.15$0.03
2016Summary only. Only limited summary data is available for this year.$1.66$0.81$0.85$3.10$2.91$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.79$1.13$0.66$2.69$2.76$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.88$1.16$0.72$2.79$2.79$0.01
2013Summary only. Only limited summary data is available for this year.$1.93$1.20$0.73$2.68$2.56$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$1.54$0.61$2.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.97$1.07$2.41
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Jan 17, 2022
Return Version
2020v4.1
Gross Receipts
$4,575,947
Mission and Program Overview

Mission

The great frederick fair, inc. Exists to promote agriculture and the education of our youth about the industry of agriculture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,383,272$1,344,827▼ $38,445
Cash and Non-Interest-Bearing Accounts$6,195$390,046▲ $383,851
Accounts Receivable$14,557$89,999▲ $75,442
Inventories for Sale or Use$13,195$8,424▼ $4,771
Prepaid Expenses and Deferred Charges$36,341$6,743▼ $29,598
Total Assets$1,453,560$1,840,039▲ $386,479
Liabilities
Other Liabilities$647,632$781,480▲ $133,848
Mortgage Notes Payable Secured by Investment Property$200,000--
Accounts Payable and Accrued Expenses$64,601$168,514▲ $103,913
Unsecured Notes Loans Payable$108,300--
Deferred Revenue$313,995$63,657▼ $250,338
Total Liabilities$1,334,528$1,013,651▼ $320,877
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$119,032$826,388▲ $707,356
Total Net Assets Fund Balance$119,032$826,388▲ $707,356
Total Liabilities and Net Assets / Fund Balance$1,453,560$1,840,039▲ $386,479

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,195,838$1,876,547$3,072,385
Equipment$134,978$248,061$383,039
Other Land Buildings$14,011$154,167$168,178
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen NicklasExecutive AssistantFT$59,068$6,146$65,214

Board Members and Trustees

NameTitle
Charles CramerPresident
Nancy KellerVice President
Colby HubbleDirector
J Ray Ramsburg IiiDirector
Jacqueline KrehDirector
James GrimesDirector
John BareDirector
John MurphyDirector
Joseph DevilbissDirector
Shelly StullDirector
Robert FrankSecretary
Maurice GladhillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$526,011
Program Service Revenue
$3,439,159
Investment Income
$0
Other Revenue
$601,779
All Other Contributions
$348,170
Change in Net Assets
$707,356

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3,000$24,000Fair Market Value (FMV)
Other Non Cash Contri Table1$10,300Fair Market Value (FMV)
Other Non Cash Contri Table71$9,750Fair Market Value (FMV)
Other Non Cash Contri Table2$5,200Fair Market Value (FMV)
Other Non Cash Contri Table1$5,000Fair Market Value (FMV)
Other Non Cash Contri Table5$3,900Fair Market Value (FMV)
Other Non Cash Contri Table1$3,000Fair Market Value (FMV)
Other Non Cash Contri Table7$3,000Fair Market Value (FMV)
Other Non Cash Contri Table3$1,575Fair Market Value (FMV)
Other Non Cash Contri Table1$800Fair Market Value (FMV)
Other Non Cash Contri Table25$485Fair Market Value (FMV)
Other Non Cash Contri Table1$212Fair Market Value (FMV)
Total Noncash Contributions3,118$67,222-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,272,500
Salaries, Compensation, and Employee Benefits$484,125
Grants and Similar Amounts Paid$102,968
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$658,189
Other Salaries and Wages---$352,644
Occupancy---$280,091
Other Expenses---$212,949
Depreciation Depletion---$130,340
Grants to Domestic Individuals---$102,968
Office Expenses---$73,616
Current Officers, Directors, Trustees, and Key Employees---$69,411
Advertising---$61,297
Interest---$44,830
Fees for Services Accounting---$41,735
Insurance---$41,173
Payroll Taxes---$38,214
Other Employee Benefits---$18,618
Fees for Services Other---$11,068
Fees for Services Legal---$9,379
Pension Plan Contributions---$5,238
Travel---$2,231
Total Functional Expenses$0$0$0$3,859,593
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
N/p-ag Society$781,480
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section A, Line 8B

“The various committees do not keep written minutes.”

Form 990, Part VI, Section B, Line 11B

“At present, the treasurer reviews the federal form 990, and 990-t if applicable, prior to submission to the irs. The board of directors may modify this process in the future.”

Form 990, Part VI, Section B, Line 12C

“Annual questionnaires are provided to the members of the board each january. Any conflicts are disclosed and documented at that time.”

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
The Great Frederick Fair Inc
EIN
52-0915839
Phone
3016635895
Address
797 E PATRICK STREET, FREDERICK, MD 21705-0604

Signing Officer

Name
Maurice a Gladhill
Title
Treasurer
Phone
3016635895
Signed
2022-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maurice a Gladhill
Formed
1971
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
18
Volunteers
269

Preparer

Firm
Lswg Pa
Address
201 THOMAS JOHNSON DRIVE, FREDERICK, MD 21702
Preparer
Brian E Rippeon
Phone
3016629200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Supplies 181,745. Security 117,029. Equipment rental 72,729. Refuse removal 70,178. Parking 50,545. Tent rental 46,609. Racing 30,269. Youth shows 26,969. Commissions 22,722. Grandstand cleaning 11,182. Meals and entertainment 11,146. Event cleaning 6,140. Tickets/passes 3,527. Fire and rescue 3,500. Miscellaneous 1,949. Dues and subscriptions 1,930. Catalog 20.”

Financial Statement Notes

PART X, LINE 2:

“The organization previously adopted the provisions of fasb asc 740, income taxes, for the recognition requirements of uncertain income tax provisions as required by u.s. Gaap. 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 affect 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, 2021, 2020 and 2019. The ag society and the fair are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Each entity believes it is no longer subject to income tax examinations for years prior to 2017.”

Raw XML AppendixShowing 400 of 540 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/AccountsPayableAccrExpnssGrp/EOYAmt0168514
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IRS990/AccountsReceivableGrp/EOYAmt089999
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IRS990/ActivityOrMissionDesc0THE GREAT FREDERICK FAIR, INC. EXISTS TO PROMOTE AGRICULTURE AND THE EDUCATION OF OUR YOUTH ABOUT THE INDUSTRY OF AGRICULTURE.
IRS990/AdvertisingGrp/TotalAmt061297
IRS990/AllOtherContributionsAmt0348170
IRS990/AllOtherExpensesGrp/TotalAmt0658189
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MAURICE GLADHILL
IRS990/BooksInCareOfDetail/PhoneNum03016635895
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0797 EAST PATRICK STREET
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IRS990/CompensationProcessOtherInd00
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt08998
IRS990/CreditCounselingInd00
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0130340
IRS990/Desc0THE FOLLOWING ARE STRATEGIES AND POLICIES FOR CARRYING OUR OUR MISSION:THE FAIR MUST BE THE PREMIER SHOWCASE FOR AGRICULTURE AND AGRICULTURAL EDUCATION.THE FAIR'S CORE ACTIVITIES ENCOMPASSES THE EXHIBITION OF LIVESTOCK, FARM, GARDEN, AND HANDMADE GOODS, WHILE ENCOURAGING IMPROVEMENTS IN TECHNIQUES OF PRODUCTION AND THE DEVELOPMENT OF BETTER AGRICULTURAL PRODUCTS THROUGH A SYSTEM OF AWARDS.EDUCATION IS THE NUMBER ONE PRIORITY ACCOMPLISHED BY PROVIDING 4-H AND FFA MEMBERS AND YOUTH AT LARGE WITH A MEANS OF LEARNING BY DOING AND SHOWING TO THE PUBLIC THEIR ACCOMPLISHMENTS.PARTNERSHIPS WITH 4H, FFA, AND THE AG COMMUNITY WILL PROMOTE AG LITERACY AND AG CAREER PATHS.THE FAIR IS IN A UNIQUE POSITION TO FOSTER UNDERSTANDING BETWEEN THE AGRICULTURAL COMMUNITY AND THE PUBLIC, AND IS A LEADER IN THIS EFFORT.WE MUST CONDUCT OUR FINANCIAL AFFAIRS IN A BUSINESS LIKE MANNER.PRODUCE THE ANNUAL GREAT FREDERICK FAIR.THE FAIR SHALL FACILITATE THE DISPLAY OF IMPLEMENTS OF HUSBANDRY AND ADVANCES IN THE TECHNOLOGY OF AGRICULTURE.THE FAIR SHALL PROVIDE RESOURCES FOR EDUCATIONAL ENDEAVORS AND PRODUCTION AGRICULTURES PROMOTIONS.THE FAIR SHALL GENERATE RESOURCES FROM ADMISSIONS, ENTERTAINMENT, CARNIVAL ATTRACTIONS, PARKING, COMMERCIAL EXHIBITS, PREMIUM LISTS, MEMORABILIA, RECREATIONAL AGRICULTURE, AND NON FAIR RENTAL OF FACILITIES.THE FAIR SHALL STRIVE TO COLLECT SPONSORSHIPS, STATE APPROPRIATIONS, PRIVATE GRANTS AND ANY OTHER PUBLIC FUNDING AVAILABLE TO SUPPORT OUR EDUCATIONAL AND AGRICULTURAL ENDEAVORS.WE SHALL PROMOTE A YEAR ROUND FARMERS MARKETOUR FACILITY SHALL BE A MULTI-USE COMPLEX OF QUALITY STRUCTURES TO SERVE THE NEEDS OF THE FAIR AND THE AG COMMUNITY.WHILE THE FAIR MAINTAINS AN AGRICULTURAL FOCUS, WE ENCOURAGE AND WELCOME INVOLVEMENT BY ALL.PROTECT AND STRENGHTHEN OUR TAX FREE STATUS.
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IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES CRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm1NANCY KELLER
IRS990/Form990PartVIISectionAGrp/PersonNm2MAURICE GLADHILL
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT FRANK
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES GRIMES
IRS990/Form990PartVIISectionAGrp/PersonNm5JACQUELINE KREH
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IRS990/Form990PartVIISectionAGrp/PersonNm11SHELLY STULL
IRS990/Form990PartVIISectionAGrp/PersonNm12KAREN NICKLAS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE ASSISTANT
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IRS990/MissionDesc0THE GREAT FREDERICK FAIR, INC. EXISTS TO PROMOTE AGRICULTURE AND THE EDUCATION OF OUR YOUTH ABOUT THE INDUSTRY OF AGRICULTURE.
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IRS990/OtherExpensesGrp/Desc1LIVESTOCK PREMIUMS
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IRS990/OtherExpensesGrp/Desc3SPONSORSHIP EXPENSES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PREVIOUSLY ADOPTED THE PROVISIONS OF FASB ASC 740, INCOME TAXES, FOR THE RECOGNITION REQUIREMENTS OF UNCERTAIN INCOME TAX PROVISIONS AS REQUIRED BY U.S. GAAP. 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 AFFECT 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, 2021, 2020 AND 2019. THE AG SOCIETY AND THE FAIR ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. EACH ENTITY BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EXHIBITOR PREMIUMS
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE GREAT FREDERICK FAIR OFFERS A VARIETY OF COMPETITIVE EVENTS TO EXHIBITORS SUCH AS LIVESTOCK, HOUSEHOLD, FARM & GARDEN, POULTRY AND HARNESS RACING. EXHIBITORS SIGN-UP FOR THEIR ENTRIES ONLINE DURING THE MONTHS OF JUNE, JULY AND AUGUST, PRIOR TO THE START OF THE GREAT FREDERICK FAIR. CUT-OFF FOR THE ONLINE ENTRIES IS MID-AUGUST. JUDGING OCCURS THE WEEK PRIOR AND DURING THE GREAT FREDERICK FAIR. EACH EVENT HAS SPECIFIC CRITERIA AN ENTRY MUST MEET. FOR ITEMS DISPLAYED IN BUILDINGS, PREMIUMS ARE GIVEN TO 1ST THROUGH 5TH PLACE FINISHERS. FOR LIVESTOCK ENTRIES, PREMIUMS ARE GIVEN TO 1ST THROUGH 10TH PLACE FINISHERS. IN ADDITION, THERE ARE OVERALL PREMIUMS FOR CHAMPION AND BEST OF SHOW.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc6BOULDERS AND RIP RAP
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc7GOLF CARTS
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc8MULCH
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