Civic Intelligence

Washington County Agricultural Center Inc

990 • Fiscal year 2018 • EIN 52-1906760

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 08, 2019

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

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

45th percentile

1.3%

Higher net margin than 45% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

40th percentile

-2.6%

Faster asset growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

5.6%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$46,952

Down $1,252 (-2.6%) from 2017

Net Assets

Up

$37,885

Up $2,883 (+8.2%) from 2017

Liabilities

Down

$9,067

Down $4,135 (-31%) from 2017

Revenue

Up

$224,765

Up $12,002 (+5.6%) from 2017

Expenses

Up

$221,882

Up $12,149 (+5.8%) from 2017

Net Income

Down

$2,883

Down $147 (-4.9%) from 2017

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

2018

Assets$46,952
Liabilities$9,067
Net Assets$37,885

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

2018

Revenue$224,765
Expenses$221,882
Net Income$2,883
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 8, 2019
Return Version
2017v2.3
Gross Receipts
$224,765
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$40,651$46,952▲ $6,301
Accounts Receivable$7,553$0▼ $7,553
Total Assets$48,204$46,952▼ $1,252
Liabilities
Accounts Payable and Accrued Expenses$13,202$9,067▼ $4,135
Total Liabilities$13,202$9,067▼ $4,135
Net Assets / Fund Balance
Unrestricted Net Assets$35,002$37,885▲ $2,883
Total Net Assets Fund Balance$35,002$37,885▲ $2,883
Total Liabilities and Net Assets / Fund Balance$48,204$46,952▼ $1,252
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$183,940
Program Service Revenue
$39,720
Investment Income
$0
Other Revenue
$1,105
Change in Net Assets
$2,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$148,327
Salaries, Compensation, and Employee Benefits$73,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$37,316--$37,316
Other Employee Benefits$33,689--$33,689
Other Expenses$18,336--$18,336
Insurance$8,272--$8,272
Office Expenses$6,599--$6,599
Payroll Taxes$2,550--$2,550
Fees for Services Accounting$1,120--$1,120
All Other Expenses$847--$847
Advertising$213--$213
Total Functional Expenses$221,882$0$0$221,882
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
2019-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Hull
Formed
1995
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
8

Preparer

Firm
SB & Company LLC
Address
200 International Circle Suite 5500, Hunt Valley, MD 21030
Preparer
Christopher Lehman
Phone
4105840060
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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/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
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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/TotalAssetsBOYAmt048204
IRS990/TotalAssetsEOYAmt046952
IRS990/TotalAssetsGrp/BOYAmt048204
IRS990/TotalAssetsGrp/EOYAmt046952
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0183940
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221882
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221882
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013202
IRS990/TotalLiabilitiesEOYAmt09067
IRS990/TotalLiabilitiesGrp/BOYAmt013202
IRS990/TotalLiabilitiesGrp/EOYAmt09067
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035002
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037885
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0221882
IRS990/TotalProgramServiceRevenueAmt039720
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040825
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0224765
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt048204
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt046952
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt035002
IRS990/UnrestrictedNetAssetsGrp/EOYAmt037885
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 West Washington Street
IRS990/USAddress/CityNm0Hagerstown
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021740
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sue Hull
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02403132300
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-08
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/AtSubmissionFilingDeviceId0FA112C68E6A4478B6F218B4A5046D2AD3786E7BF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.106.255.11
ReturnHeader/FilingSecurityInformation/IPDt02019-04-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm017:19:27
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/PreparationDt02019-03-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christopher Lehman
ReturnHeader/ReturnTs02019-04-08T17:19:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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