Civic Intelligence

Washington County Agricultural Center Inc

990 • Fiscal year 2022 • EIN 52-1906760

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 20, 2023

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

84th percentile

0.21x

Higher debt load relative to assets than 84% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

54th percentile

7.5%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

85th percentile

55%

Faster asset growth than 85% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

46th percentile

5.3%

Faster revenue growth than 46% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$68,995

Up $24,385 (+55%) from 2021

Net Assets

Up

$54,618

Up $22,970 (+73%) from 2021

Liabilities

Up

$14,377

Up $1,415 (+11%) from 2021

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin54th percentile

Revenue

Up

$305,740

Up $15,455 (+5.3%) from 2021

Expenses

Up

$282,770

Up $1,459 (+0.5%) from 2021

Net Income

Up

$22,970

Up $13,996 (+156%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth85th 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

2022

Assets$68,995
Liabilities$14,377
Net Assets$54,618
Open 2022 Filing

Operations Trend

Revenue Growth46th 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

2022

Revenue$305,740
Expenses$282,770
Net Income$22,970
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 20, 2023
Return Version
2021v4.2
Gross Receipts
$305,740
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$44,610$68,995▲ $24,385
Total Assets$44,610$68,995▲ $24,385
Liabilities
Accounts Payable and Accrued Expenses$12,962$14,377▲ $1,415
Total Liabilities$12,962$14,377▲ $1,415
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$31,648$54,618▲ $22,970
Total Net Assets Fund Balance$31,648$54,618▲ $22,970
Total Liabilities and Net Assets / Fund Balance$44,610$68,995▲ $24,385
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Dennis ReederPresident
Ryan ShankVice President
Darren OldenDirector
Dave MooreDirector
Jay MillerDirector
Joseph LayosDirector
Mike StarliperDirector
Kathleen CarrSecretary
Jeff SemlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$257,358
Program Service Revenue
$48,382
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$22,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$305,740
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$305,740
Total Revenue per Form 990
$305,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,427
Salaries, Compensation, and Employee Benefits$88,343
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,068--$47,068
Other Employee Benefits$25,826--$25,826
Other Expenses$23,667--$23,667
Pension Plan Contributions$12,190--$12,190
Office Expenses$7,098--$7,098
Insurance$6,740--$6,740
Payroll Taxes$3,259--$3,259
Total Functional Expenses$282,770$0$0$282,770

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$282,770
Total Expenses per Audited Statements$282,770
Total Expenses per Form 990$282,770
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 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
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
President
Phone
3015734492
Signed
2023-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Reeder
Formed
1995
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

Firm
Sb & Company LLC
Address
10200 GRAND CENTRAL AVE SUITE 250, OWINGS MILLS, MD 21117
Preparer
Christopher Lehman
Phone
4105840060
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0282770
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/TransactionsRelatedOrgGrp/InvolvedAmt0231340
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WASHINGTON COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt044610
IRS990/TotalAssetsEOYAmt068995
IRS990/TotalAssetsGrp/BOYAmt044610
IRS990/TotalAssetsGrp/EOYAmt068995
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0257358
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282770
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282770
IRS990/TotalGrossUBIAmt048382
IRS990/TotalLiabilitiesBOYAmt012962
IRS990/TotalLiabilitiesEOYAmt014377
IRS990/TotalLiabilitiesGrp/BOYAmt012962
IRS990/TotalLiabilitiesGrp/EOYAmt014377
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031648
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt054618
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0282770
IRS990/TotalProgramServiceRevenueAmt048382
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305740
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt048382
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt044610
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt068995
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 WEST WASHINGTON STREET
IRS990/USAddress/CityNm0HAGERSTOWN
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021740
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS REEDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03015734492
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-20
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/PreparerFirmGrp/PreparerFirmEIN0202153727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SB & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010200 GRAND CENTRAL AVE SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OWINGS MILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021117
ReturnHeader/PreparerPersonGrp/PhoneNum04105840060
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER LEHMAN
ReturnHeader/ReturnTs02023-03-27T12:37:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DENNIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0REEDER

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,995
Liabilities
$14,377
Net assets
$54,618
Revenue
$305,740
Expenses
$282,770
Net income
$22,970
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