Civic Intelligence

Washington County Agricultural Center Inc

990 • Fiscal year 2017 • EIN 52-1906760

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 22, 2018

100 West Washington StreetHagerstown, MD 21740

(240) 313-2300

Siviq Scores

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

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

58th percentile

6.4%

Faster revenue growth than 58% of similar nonprofits.

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

Assets

Up

$48,204

Up $7,547 (+19%) from 2016

Net Assets

Up

$35,002

Up $3,030 (+9.5%) from 2016

Liabilities

Up

$13,202

Up $4,517 (+52%) from 2016

Revenue

Up

$212,763

Up $12,772 (+6.4%) from 2016

Expenses

Down

$209,733

Down $19,615 (-8.6%) from 2016

Net Income

Up

$3,030

Up $32,387 (+110%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$48,204
Liabilities$13,202
Net Assets$35,002

Operations Trend

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

2017

Revenue$212,763
Expenses$209,733
Net Income$3,030
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 22, 2018
Return Version
2016v3.0
Gross Receipts
$212,763
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
Cash and Non-Interest-Bearing Accounts$36,841$40,651▲ $3,810
Accounts Receivable$3,816$7,553▲ $3,737
Total Assets$40,657$48,204▲ $7,547
Liabilities
Accounts Payable and Accrued Expenses$8,685$13,202▲ $4,517
Total Liabilities$8,685$13,202▲ $4,517
Net Assets / Fund Balance
Unrestricted Net Assets$31,972$35,002▲ $3,030
Total Net Assets Fund Balance$31,972$35,002▲ $3,030
Total Liabilities and Net Assets / Fund Balance$40,657$48,204▲ $7,547
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sue HullPresident
Dennis ReederVice President
Darren OldenDirector
Dave MooreDirector
Jay MillerDirector
Jeff SemlerDirector
Marge PetersDirector
Mike StarliperDirector
Kathleen CarrSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$173,740
Program Service Revenue
$35,810
Investment Income
$0
Other Revenue
$3,213
Change in Net Assets
$3,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,209
Salaries, Compensation, and Employee Benefits$69,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,084--$35,084
Other Employee Benefits$31,980--$31,980
Other Expenses$17,385--$17,385
Insurance$7,404--$7,404
Office Expenses$7,045--$7,045
Payroll Taxes$2,460--$2,460
All Other Expenses$1,699--$1,699
Fees for Services Accounting$1,090--$1,090
Advertising$426--$426
Total Functional Expenses$209,733$0$0$209,733
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 11B

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

Filer Name
Washington County
EIN
52-1906760
Phone
2403132300
Address
100 West Washington Street, Hagerstown, MD 21740

Signing Officer

Name
Sue Hull
Title
President
Phone
2403132300
Signed
2018-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Hull
Formed
1995
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
9

Preparer

Firm
SB & Company LLC
Address
200 International Circle Suite 5500, Hunt Valley, MD 21030
Preparer
Christopher Lehman
Phone
4105840060
Raw XML AppendixShowing 400 of 404 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/AccountsPayableAccrExpnssGrp/BOYAmt08685
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013202
IRS990/AccountsReceivableGrp/BOYAmt03816
IRS990/AccountsReceivableGrp/EOYAmt07553
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To promote agricultural pursuits in Washington County, Maryland and to educate the general public and members of the agricultural community in all areas.
IRS990/AdvertisingGrp/ProgramServicesAmt0426
IRS990/AdvertisingGrp/TotalAmt0426
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01699
IRS990/AllOtherExpensesGrp/TotalAmt01699
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Washington County Budget & Finance
IRS990/BooksInCareOfDetail/PhoneNum02403132300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 West Washington Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Hagerstown
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021740
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt036841
IRS990/CashNonInterestBearingGrp/EOYAmt040651
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0173740
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0140209
IRS990/CYOtherRevenueAmt03213
IRS990/CYProgramServiceRevenueAmt035810
IRS990/CYRevenuesLessExpensesAmt03030
IRS990/CYSalariesCompEmpBnftPaidAmt069524
IRS990/CYTotalExpensesAmt0209733
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0212763
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0To provide agricultural education to individuals in Washington County, MD.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0209733
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01090
IRS990/FeesForServicesAccountingGrp/TotalAmt01090
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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/PersonNm0Sue Hull
IRS990/Form990PartVIISectionAGrp/PersonNm1Dennis Reeder
IRS990/Form990PartVIISectionAGrp/PersonNm2Kathleen Carr
IRS990/Form990PartVIISectionAGrp/PersonNm3Darren Olden
IRS990/Form990PartVIISectionAGrp/PersonNm4Marge Peters
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeff Semler
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Starliper
IRS990/Form990PartVIISectionAGrp/PersonNm7Jay Miller
IRS990/Form990PartVIISectionAGrp/PersonNm8Dave Moore
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0173740
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0212763
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt07404
IRS990/InsuranceGrp/TotalAmt07404
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt025
IRS990/MissionDesc0To promote agricultural pursuits in Washington County, Maryland and to educate the general public and members of the agricultural community in all areas.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt031972
IRS990/NetAssetsOrFundBalancesEOYAmt035002
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt07045
IRS990/OfficeExpensesGrp/TotalAmt07045
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031980
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031980
IRS990/OtherExpensesGrp/Desc0Electric
IRS990/OtherExpensesGrp/Desc1Maintenance Contract Se
IRS990/OtherExpensesGrp/Desc2Propane Gas/Heating Oil
IRS990/OtherExpensesGrp/Desc3Other Maintenance
IRS990/OtherExpensesGrp/ProgramServicesAmt050185
IRS990/OtherExpensesGrp/ProgramServicesAmt134070
IRS990/OtherExpensesGrp/ProgramServicesAmt220905
IRS990/OtherExpensesGrp/ProgramServicesAmt317385
IRS990/OtherExpensesGrp/TotalAmt050185
IRS990/OtherExpensesGrp/TotalAmt134070
IRS990/OtherExpensesGrp/TotalAmt220905
IRS990/OtherExpensesGrp/TotalAmt317385
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Reimbursed Expenses
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03188
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03188
IRS990/OtherRevenueTotalAmt03213
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt035084
IRS990/OtherSalariesAndWagesGrp/TotalAmt035084
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt02460
IRS990/PayrollTaxesGrp/TotalAmt02460
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Sue Hull
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Revenues from use of p
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035810
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0140050
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0163890
IRS990/PYOtherRevenueAmt019060
IRS990/PYProgramServiceRevenueAmt040881
IRS990/PYRevenuesLessExpensesAmt0-29357
IRS990/PYSalariesCompEmpBnftPaidAmt065458
IRS990/PYTotalExpensesAmt0229348
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0199991
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt03030
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt039023
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0173740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0140050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0189190
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0202389
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0148538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0853907
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt093871
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03213
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt019060
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02950
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03480
IRS990ScheduleA/OtherIncome170Grp/TotalAmt028703
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96750
IRS990ScheduleA/PublicSupportPY170Pct00.97000
IRS990ScheduleA/PublicSupportTotal170Amt0853907
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0173740
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0140050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0189190
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0202389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0148538
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0853907
IRS990ScheduleA/TotalSupportAmt0882610
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0N
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Washington County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Government
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 West Washington Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Hagerstown
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021740
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/TotalAssetsBOYAmt040657
IRS990/TotalAssetsEOYAmt048204
IRS990/TotalAssetsGrp/BOYAmt040657
IRS990/TotalAssetsGrp/EOYAmt048204
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0173740
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209733
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209733
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08685
IRS990/TotalLiabilitiesEOYAmt013202
IRS990/TotalLiabilitiesGrp/BOYAmt08685
IRS990/TotalLiabilitiesGrp/EOYAmt013202
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031972
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt035002
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0209733
IRS990/TotalProgramServiceRevenueAmt035810
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0212763
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt040657
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt048204
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt031972
IRS990/UnrestrictedNetAssetsGrp/EOYAmt035002
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 West Washington Street
IRS990/USAddress/CityNm0Hagerstown
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021740
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sue Hull
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02403132300
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Washington County
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Agricultural Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0WASH
ReturnHeader/Filer/EIN0521906760
ReturnHeader/Filer/PhoneNum02403132300
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 West Washington Street
ReturnHeader/Filer/USAddress/CityNm0Hagerstown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021740
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A64316C887BAD1FA0ED2A5517F0565D43309871F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.106.255.11
ReturnHeader/FilingSecurityInformation/IPDt02018-02-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm015:14:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202153727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SB & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 International Circle Suite 5500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hunt Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021030
ReturnHeader/PreparerPersonGrp/PhoneNum04105840060
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christopher Lehman
ReturnHeader/ReturnTs02018-02-22T15:26:12-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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