Civic Intelligence

Washington County Agricultural Center Inc

990 • Fiscal year 2014 • EIN 52-1906760

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 20, 2015

Organization ProfileN/A
100 West Washington Street21740

(240) 313-2300

Siviq Scores

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

Liabilities / Assets

88th percentile

0.47x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

5th percentile

-96%

Higher net margin than 5% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

2nd percentile

-95%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$38,965

Down $713,104 (-95%) from 2013

Net Assets

Down

$20,469

Down $715,586 (-97%) from 2013

Liabilities

Up

$18,496

Up $2,482 (+15%) from 2013

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin5th percentile

Revenue

$228,864

No earlier filing loaded for comparison.

Expenses

Up

$447,462

Up $229,460 (+105%) from 2013

Net Income

-$218,598

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$1.0M$500K$0Assets 2011: $817,439Liabilities 2011: $8,762Net Assets 2011: $808,6772011Assets 2012: $786,214Liabilities 2012: $10,690Net Assets 2012: $775,5242012Assets 2013: $752,069Liabilities 2013: $16,014Net Assets 2013: $736,0552013Assets 2014: $38,965Liabilities 2014: $18,496Net Assets 2014: $20,4692014Assets 2015: $66,785Liabilities 2015: $5,456Net Assets 2015: $61,3292015Assets 2016: $40,657Liabilities 2016: $8,685Net Assets 2016: $31,9722016Assets 2017: $48,204Liabilities 2017: $13,202Net Assets 2017: $35,0022017Assets 2018: $46,952Liabilities 2018: $9,067Net Assets 2018: $37,8852018Assets 2019: $53,893Liabilities 2019: $14,646Net Assets 2019: $39,2472019Assets 2020: $45,315Liabilities 2020: $22,641Net Assets 2020: $22,6742020Assets 2021: $44,610Liabilities 2021: $12,962Net Assets 2021: $31,6482021Assets 2022: $68,995Liabilities 2022: $14,377Net Assets 2022: $54,6182022Assets 2023: $73,622Liabilities 2023: $21,438Net Assets 2023: $52,1842023Assets 2024: $116,164Liabilities 2024: $28,741Net Assets 2024: $87,4232024

Highlighted filing

2014

Assets$38,965
Liabilities$18,496
Net Assets$20,469
Open 2014 Filing

Operations Trend

Revenue Growth69th percentile

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $145,311Expenses 2011: $199,731Net Income 2011: -$54,4202011Expenses 2012: $212,4242012Expenses 2013: $218,0022013Revenue 2014: $228,864Expenses 2014: $447,462Net Income 2014: -$218,5982014Revenue 2015: $242,294Expenses 2015: $201,434Net Income 2015: $40,8602015Revenue 2016: $199,991Expenses 2016: $229,348Net Income 2016: -$29,3572016Revenue 2017: $212,763Expenses 2017: $209,733Net Income 2017: $3,0302017Revenue 2018: $224,765Expenses 2018: $221,882Net Income 2018: $2,8832018Revenue 2019: $240,370Expenses 2019: $239,008Net Income 2019: $1,3622019Revenue 2020: $217,518Expenses 2020: $234,091Net Income 2020: -$16,5732020Revenue 2021: $290,285Expenses 2021: $281,311Net Income 2021: $8,9742021Revenue 2022: $305,740Expenses 2022: $282,770Net Income 2022: $22,9702022Revenue 2023: $273,348Expenses 2023: $275,782Net Income 2023: -$2,4342023Revenue 2024: $309,846Expenses 2024: $274,607Net Income 2024: $35,2392024

Highlighted filing

2014

Revenue$228,864
Expenses$447,462
Net Income-$218,598
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 20, 2015
Return Version
2013v4.0
Gross Receipts
$228,864
Mission and Program Overview

Mission

To promote agricultural pursuits in washington county, maryland and to educate the general public and members of the agricultural community in all areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$498,551--
Cash and Non-Interest-Bearing Accounts$253,518$38,965▼ $214,553
Total Assets$752,069$38,965▼ $713,104
Liabilities
Accounts Payable and Accrued Expenses$16,014$18,496▲ $2,482
Total Liabilities$16,014$18,496▲ $2,482
Net Assets / Fund Balance
Unrestricted Net Assets$736,055$20,469▼ $715,586
Total Net Assets Fund Balance$736,055$20,469▼ $715,586
Total Liabilities and Net Assets / Fund Balance$752,069$38,965▼ $713,104
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Mary Ellen WaltemirePresident
Sue HullVice President
Adna FultonDirector
Dave MooreDirector
Donna SchmidtDirector
John ShankDirector
Joseph LayosDirector
Phil MeritzSecretary
Dennis ReederTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,389
Program Service Revenue
$26,475
Investment Income
$0
Other Revenue
$0
All Other Contributions
$32,319
Change in Net Assets
$-218,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$391,212
Salaries, Compensation, and Employee Benefits$56,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$75,657--$75,657
Fees for Services Other$38,095--$38,095
Other Salaries and Wages$31,229--$31,229
Other Employee Benefits$20,689--$20,689
Insurance$8,500--$8,500
Other Expenses$2,308--$2,308
Payroll Taxes$2,198--$2,198
Pension Plan Contributions$2,134--$2,134
Fees for Services Accounting$1,000--$1,000
Office Expenses$60--$60
Total Functional Expenses$447,462$0$0$447,462
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The Organization does not have formal committees which have the authority to act on behalf of the governing body. Therefore, this question is not applicable.”

Form 990, Part VI, Section B, line 11

“The organization circulates a copy of the Form 990 at the board meeting and anyone with questions is encouraged to contact the Office of Budget & Finance.”

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

“The Agricultural Center follows the same conflict of interest policy as Washington County. All department heads are covered under the policy and potential conflicts come before the Legal and Ethics Commission and are reviewed by County attorneys.”

Form 990, Part VI, Section B, line 15

“The Organization is overseen by the County's Buildings, Parks, and Grounds Department Head. There are also County employees working for both organizations. These employees compensation are determined by a grade and step system. The positions are evaluated and placed on the appropriate grade. Then as the Board of County Commissioners approve the cost of living adjustment (COLA) and step increases, the employees compensation is appropriately adjusted.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
52-1906760
Phone
2403132300

Signing Officer

Name
Mary Ellen Waltemire
Title
President
Phone
2403132300
Signed
2015-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Ellen Waltemire
Formed
1995
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
0

Preparer

Preparer
William A Seymour
Phone
4105840060
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Gain on sale of County Asset 1,563. Transfer of Assets to the County -498,551.”

Raw XML Appendix391 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization does not have formal committees which have the authority to act on behalf of the governing body. Therefore, this question is not applicable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization circulates a copy of the Form 990 at the board meeting and anyone with questions is encouraged to contact the Office of Budget & Finance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Agricultural Center follows the same conflict of interest policy as Washington County. All department heads are covered under the policy and potential conflicts come before the Legal and Ethics Commission and are reviewed by County attorneys.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization is overseen by the County's Buildings, Parks, and Grounds Department Head. There are also County employees working for both organizations. These employees compensation are determined by a grade and step system. The positions are evaluated and placed on the appropriate grade. Then as the Board of County Commissioners approve the cost of living adjustment (COLA) and step increases, the employees compensation is appropriately adjusted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Gain on sale of County Asset 1,563. Transfer of Assets to the County -498,551.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, line 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Washington County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Government
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10100 West Washington Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Hagerstown
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode021740
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0752069
IRS990/TotalAssetsEOYAmt038965
IRS990/TotalAssetsGrp/BOYAmt0752069
IRS990/TotalAssetsGrp/EOYAmt038965
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0202389
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0447462
IRS990/TotalFunctionalExpensesGrp/TotalAmt0447462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016014
IRS990/TotalLiabilitiesEOYAmt018496
IRS990/TotalLiabilitiesGrp/BOYAmt016014
IRS990/TotalLiabilitiesGrp/EOYAmt018496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0736055
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020469
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0447462
IRS990/TotalProgramServiceRevenueAmt026475
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228864
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0752069
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038965
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0736055
IRS990/UnrestrictedNetAssetsGrp/EOYAmt020469
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10100 West Washington Street
IRS990/USAddress/City0Hagerstown
IRS990/USAddress/State0MD
IRS990/USAddress/ZIPCode021740
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mary Ellen Waltemire
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02403132300
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10Washington County Agricultural Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0WASH
ReturnHeader/Filer/EIN0521906760
ReturnHeader/Filer/PhoneNum02403132300
ReturnHeader/Filer/USAddress/AddressLine10100 West Washington Street
ReturnHeader/Filer/USAddress/City0Hagerstown
ReturnHeader/Filer/USAddress/State0MD
ReturnHeader/Filer/USAddress/ZIPCode021740
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202153727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SB & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10200 International Circle Suite 5500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Hunt Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode021030
ReturnHeader/PreparerPersonGrp/PhoneNum04105840060
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William A Seymour
ReturnHeader/ReturnTs02015-02-20T17:07:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,965
Liabilities
$18,496
Net assets
$20,469
Revenue
$228,864
Expenses
$447,462
Net income
-$218,598
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.29$0.87$3.10$2.75$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.21$0.52$2.73$2.76$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.69$0.14$0.55$3.06$2.83$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.13$0.32$2.90$2.81$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.23$0.23$2.18$2.34$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.15$0.39$2.40$2.39$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.09$0.38$2.25$2.22$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.13$0.35$2.13$2.10$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.09$0.32$2.00$2.29$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.61$2.42$2.01$0.41
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.18$0.20$2.29$4.47$2.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.52$0.16$7.36$2.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.86$0.11$7.76$2.12
2011Summary only. Only limited summary data is available for this year.$8.17$0.09$8.09$1.45$2.00$0.54