Civic Intelligence

Washington County Agricultural Center Inc

990 • Fiscal year 2019 • EIN 52-1906760

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 14, 2020

Organization ProfileN/A
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

86th percentile

0.27x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

43rd percentile

0.6%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

6.9%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$53,893

Up $6,941 (+15%) from 2018

Net Assets

Up

$39,247

Up $1,362 (+3.6%) from 2018

Liabilities

Up

$14,646

Up $5,579 (+62%) from 2018

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin43rd percentile

Revenue

Up

$240,370

Up $15,605 (+6.9%) from 2018

Expenses

Up

$239,008

Up $17,126 (+7.7%) from 2018

Net Income

Down

$1,362

Down $1,521 (-53%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2019

Assets$53,893
Liabilities$14,646
Net Assets$39,247
Open 2019 Filing

Operations Trend

Revenue Growth59th 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

2019

Revenue$240,370
Expenses$239,008
Net Income$1,362
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 14, 2020
Return Version
2018v3.2
Gross Receipts
$240,370
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$46,952$53,893▲ $6,941
Total Assets$46,952$53,893▲ $6,941
Liabilities
Accounts Payable and Accrued Expenses$9,067$14,646▲ $5,579
Total Liabilities$9,067$14,646▲ $5,579
Net Assets / Fund Balance
Unrestricted Net Assets$37,885$39,247▲ $1,362
Total Net Assets Fund Balance$37,885$39,247▲ $1,362
Total Liabilities and Net Assets / Fund Balance$46,952$53,893▲ $6,941
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$199,830
Program Service Revenue
$37,886
Investment Income
$0
Other Revenue
$2,654
Change in Net Assets
$1,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$240,370
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$240,370
Total Revenue per Form 990
$240,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,802
Salaries, Compensation, and Employee Benefits$73,206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,227--$40,227
Other Employee Benefits$30,207--$30,207
Other Expenses$20,044--$20,044
All Other Expenses$11,800--$11,800
Insurance$8,196--$8,196
Office Expenses$6,948--$6,948
Payroll Taxes$2,772--$2,772
Fees for Services Accounting$500--$500
Advertising$94--$94
Total Functional Expenses$239,008$0$0$239,008

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$239,008
Total Expenses per Audited Statements$239,008
Total Expenses per Form 990$239,008
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Dennis Reeder
Title
Vice President
Phone
3015734492
Signed
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Reeder
Formed
1995
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
8

Preparer

Firm
Sb & Company
Address
10200 GRAND CENTRAL AVE SUITE 250, OWINGS MILLS, MD 21117
Preparer
Christopher Lehman
Phone
4105840060
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0240370
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0239008
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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GOVERNMENT
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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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt053893
IRS990/TotalAssetsGrp/BOYAmt046952
IRS990/TotalAssetsGrp/EOYAmt053893
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0199830
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0239008
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09067
IRS990/TotalLiabilitiesEOYAmt014646
IRS990/TotalLiabilitiesGrp/BOYAmt09067
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IRS990/TotalProgramServiceExpensesAmt0239008
IRS990/TotalProgramServiceRevenueAmt037886
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IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/PhoneNum03015734492
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010200 GRAND CENTRAL AVE SUITE 250
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$53,893
Liabilities
$14,646
Net assets
$39,247
Revenue
$240,370
Expenses
$239,008
Net income
$1,362
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
2019Detailed filing. Detailed filing data is available for this year.$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