Civic Intelligence

The Rowan County Agricultural and Industrial

EIN 56-0797945 • 501(c)5 • Salisbury, NC

Profile

To develop and grow the rowan co agricultural & industrial fair. To provide, maintain & operate facilities through which the agricultural & industrial segments of the county may present to the general public evidence of the progress achieved in their respective fields of endeavor

P O Box 66Salisbury, NC 28145

rowancountyfair.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.47x

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

NTEE K • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

1.24x

Higher debt load relative to revenue than 94% of similar nonprofits.

NTEE K • $500k-$1M nonprofits • Source year 2024

Net Margin

13th percentile

-19%

Higher net margin than 13% of similar nonprofits.

NTEE K • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

NTEE K • $500k-$1M nonprofits • Source year 2024

Asset Growth

17th percentile

-7.9%

Faster asset growth than 17% of similar nonprofits.

NTEE K • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-8.1%

Faster revenue growth than 21% of similar nonprofits.

NTEE K • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$953,226

Down $81,790 (-7.9%) from 2023

Liabilities

Down

$449,551

Down $13,953 (-3.0%) from 2023

Net Assets

Down

$503,675

Down $67,837 (-12%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin13th percentile

Revenue

Down

$361,436

Down $32,043 (-8.1%) from 2023

Expenses

Up

$429,273

Up $69,265 (+19%) from 2023

Net Income

Down

-$67,837

Down $101,308 (-303%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $175,006Liabilities 2010: $421Net Assets 2010: $174,5852010Assets 2011: $169,150Liabilities 2011: $0Net Assets 2011: $169,1502011Assets 2012: $696,861Liabilities 2012: $498,614Net Assets 2012: $198,2472012Assets 2013: $759,389Liabilities 2013: $495,595Net Assets 2013: $263,7942013Assets 2014: $950,614Liabilities 2014: $487,825Net Assets 2014: $462,7892014Assets 2015: $1,010,322Liabilities 2015: $483,264Net Assets 2015: $527,0582015Assets 2016: $1,014,805Liabilities 2016: $479,306Net Assets 2016: $535,4992016Assets 2017: $1,043,747Liabilities 2017: $501,366Net Assets 2017: $542,3812017Assets 2018: $1,013,109Liabilities 2018: $510,699Net Assets 2018: $502,4102018Assets 2019: $1,009,325Liabilities 2019: $519,044Net Assets 2019: $490,2812019Assets 2020: $936,498Liabilities 2020: $506,416Net Assets 2020: $430,0822020Assets 2021: $982,715Liabilities 2021: $492,918Net Assets 2021: $489,7972021Assets 2022: $1,014,355Liabilities 2022: $476,314Net Assets 2022: $538,0412022Assets 2023: $1,035,016Liabilities 2023: $463,504Net Assets 2023: $571,5122023Assets 2024: $953,226Liabilities 2024: $449,551Net Assets 2024: $503,6752024

Highlighted filing

2024

Assets$953,226
Liabilities$449,551
Net Assets$503,675
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $213,9572010Expenses 2011: $185,2032011Revenue 2012: $221,366Expenses 2012: $192,269Net Income 2012: $29,0972012Revenue 2013: $396,693Expenses 2013: $331,146Net Income 2013: $65,5472013Revenue 2014: $482,958Expenses 2014: $283,963Net Income 2014: $198,9952014Revenue 2015: $386,697Expenses 2015: $322,428Net Income 2015: $64,2692015Revenue 2016: $313,620Expenses 2016: $305,179Net Income 2016: $8,4412016Revenue 2017: $327,214Expenses 2017: $320,332Net Income 2017: $6,8822017Revenue 2018: $341,996Expenses 2018: $381,967Net Income 2018: -$39,9712018Revenue 2019: $438,018Expenses 2019: $450,147Net Income 2019: -$12,1292019Revenue 2020: $101,110Expenses 2020: $161,309Net Income 2020: -$60,1992020Revenue 2021: $369,744Expenses 2021: $310,029Net Income 2021: $59,7152021Revenue 2022: $366,568Expenses 2022: $318,324Net Income 2022: $48,2442022Revenue 2023: $393,479Expenses 2023: $360,008Net Income 2023: $33,4712023Revenue 2024: $361,436Expenses 2024: $429,273Net Income 2024: -$67,8372024

Highlighted filing

2024

Revenue$361,436
Expenses$429,273
Net Income-$67,837
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$953,226
Liabilities
$449,551
Net assets
$503,675
Revenue
$361,436
Expenses
$429,273
Net income
-$67,837
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.45$0.50$0.36$0.43$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.46$0.57$0.39$0.36$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.48$0.54$0.37$0.32$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.49$0.49$0.37$0.31$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.51$0.43$0.10$0.16$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.52$0.49$0.44$0.45$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.01$0.51$0.50$0.34$0.38$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.50$0.54$0.33$0.32$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.48$0.54$0.31$0.31$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.48$0.53$0.39$0.32$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.49$0.46$0.48$0.28$0.20
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.50$0.26$0.40$0.33$0.07
2012Summary only. Only limited summary data is available for this year.$0.70$0.50$0.20$0.22$0.19$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.17$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.2
Gross Receipts
$361,436
Mission and Program Overview

Mission

To develop and grow the rowan co agricultural & industrial fair. To provide, maintain & operate facilities through which the agricultural & industrial segments of the county may present to the general public evidence of the progress achieved in their respective fields of endeavor

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$828,912$797,155▼ $31,757
Rtn Earn Endowment Incm Other Fnds$571,512$503,675▼ $67,837
Cash and Non-Interest-Bearing Accounts$80,001$78,777▼ $1,224
Savings and Temporary Cash Investments$126,103$77,294▼ $48,809
Total Assets$1,035,016$953,226▼ $81,790
Liabilities
Mortgage Notes Payable Secured by Investment Property$463,504$449,551▼ $13,953
Total Liabilities$463,504$449,551▼ $13,953
Net Assets / Fund Balance
Total Net Assets Fund Balance$571,512$503,675▼ $67,837
Total Liabilities and Net Assets / Fund Balance$1,035,016$953,226▼ $81,790

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$656,351$265,937$922,288
Land$123,500-$123,500
Equipment$17,304$77,839$95,143
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Devan PurvisDirector
Heather ResinoDirector
Lynne PurvisDirector
Melissa SteppDirector
Michelle SeafordDirector
Robert SpillmanDirector
Suzanne MclimoreDirector
David CorrellBarn Manager
Randall BargerExhibit Manager
Johnny LoveFair Manager
Gregg SeafordGrounds Manager
Linda M SpillmanSecretarytreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,000
Program Service Revenue
$311,958
Investment Income
$1,504
Other Revenue
$34,974
Change in Net Assets
$-67,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$422,538
Grants and Similar Amounts Paid$6,735
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$102,714--$102,714
All Other Expenses$42,226$654-$42,880
Depreciation Depletion$31,757--$31,757
Insurance$29,422--$29,422
Interest$23,247--$23,247
Other Expenses$18,592--$18,592
Grants to Domestic Orgs$6,735--$6,735
Office Expenses$2,675--$2,675
Advertising$2,000--$2,000
Fees for Services Accounting-$990-$990
Total Functional Expenses$427,629$1,644$0$429,273
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Faith Junior Chamber of CommerSalisbury, NC--$1,000
Spencer JayceesSpencer, NC---
Spencer Junior Chamber of CommerceSalisbury, NC---
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“A family relationship exists between members of the board of directors.”

Governing body meeting documentation Part VI line 8A

“The organization does not have established practices or policies regarding the documentation of meetings and written actions of its governing body.”

Committee meeting documentation Part VI line 8B

“The organization does not have established practices or policies regarding the documentation of meetings and written actions of committees with authority to act on its behalf.”

Form 990 governing body review Part VI line 11

“No review was or will be conducted.”

Governing documents etc available to public Part VI line 19

“The organizations governing documents, etc. Are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Rowan County Agricultural and Industrial
EIN
56-0797945
In Care Of
% LINDA M SPILLMAN
Phone
3369093519
Address
P O BOX 66, SALISBURY, NC 28145
Doing Business As
Fair Association Inc

Signing Officer

Name
Linda M Spillman
Title
Treasurer
Phone
3369093519
Signed
2025-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda M Spillman
Formed
1956
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Ledford Newsom PC
Address
P O Box 605, Mocksville, NC 27028-0605
Preparer
Allan Newsom
Phone
3367512374
Supplemental Narrative

Additional Explanations

General explanation attachment

“No record of hours are kept on the officers and directors of the organization. The officials give a tremendous amount of time to the organization as they are primarily responsible for its operations. This time is given throughout the year, but primarily during the preparation period before the fair and the period following the event. The other directors also give a great deal of time to the organization.”

Raw XML AppendixShowing 400 of 491 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2EXHIBIT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/MissionDesc0TO DEVELOP AND GROW THE ROWAN CO AGRICULTURAL & INDUSTRIAL FAIR. TO PROVIDE, MAINTAIN & OPERATE FACILITIES THROUGH WHICH THE AGRICULTURAL & INDUSTRIAL SEGMENTS OF THE COUNTY MAY PRESENT TO THE GENERAL PUBLIC EVIDENCE OF THE PROGRESS ACHIEVED IN THEIR RESPECTIVE FIELDS OF ENDEAVOR
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IRS990/ProgramServiceRevenueGrp/Desc4ADVERTISING & SPONSORSH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FAMILY RELATIONSHIP EXISTS BETWEEN MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ESTABLISHED PRACTICES OR POLICIES REGARDING THE DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF ITS GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE ESTABLISHED PRACTICES OR POLICIES REGARDING THE DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF.

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