Civic Intelligence

Garrard County Fair Board Inc.

990EZ • Fiscal year 2018 • EIN 61-1169549

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 29, 2019

P O Box 130Lancaster, KY 40444

(859) 236-2442

Siviq Scores

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

Liabilities / Assets

88th percentile

0.38x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

4.12x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

91st percentile

48%

Higher net margin than 91% 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

44th percentile

-0.6%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

37th percentile

-7.4%

Faster revenue growth than 37% of similar nonprofits.

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

Assets

Down

$372,021

Down $2,160 (-0.6%) from 2017

Net Assets

Up

$229,131

Up $16,679 (+7.9%) from 2017

Liabilities

Down

$142,890

Down $18,839 (-12%) from 2017

Revenue

Down

$34,648

Down $2,757 (-7.4%) from 2017

Expenses

Down

$17,969

Down $16,232 (-47%) from 2017

Net Income

Up

$16,679

Up $13,475 (+421%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $373,352Liabilities 2010: $175,050Net Assets 2010: $198,3022010Assets 2011: $364,384Liabilities 2011: $175,054Net Assets 2011: $189,3302011Assets 2012: $376,756Liabilities 2012: $175,054Net Assets 2012: $201,7022012Assets 2013: $376,266Liabilities 2013: $169,331Net Assets 2013: $206,9352013Assets 2014: $377,007Liabilities 2014: $155,731Net Assets 2014: $221,2762014Assets 2015: $374,680Liabilities 2015: $173,199Net Assets 2015: $201,4812015Assets 2016: $377,615Liabilities 2016: $168,3672016Assets 2017: $374,181Liabilities 2017: $161,729Net Assets 2017: $212,4522017Assets 2018: $372,021Liabilities 2018: $142,890Net Assets 2018: $229,1312018Assets 2019: $370,839Liabilities 2019: $133,695Net Assets 2019: $237,1442019Assets 2020: $373,558Liabilities 2020: $126,191Net Assets 2020: $247,3672020Assets 2022: $404,138Liabilities 2022: $103,520Net Assets 2022: $300,6182022Assets 2023: $425,100Liabilities 2023: $98,9732023

Highlighted filing

2018

Assets$372,021
Liabilities$142,890
Net Assets$229,131

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $23,235Expenses 2010: $27,144Net Income 2010: -$3,9092010Revenue 2011: $17,398Expenses 2011: $26,369Net Income 2011: -$8,9712011Revenue 2012: $26,924Expenses 2012: $14,553Net Income 2012: $12,3712012Revenue 2013: $26,471Expenses 2013: $21,238Net Income 2013: $5,2332013Revenue 2014: $26,364Expenses 2014: $12,023Net Income 2014: $14,3412014Revenue 2015: $3,621Expenses 2015: $23,416Net Income 2015: -$19,7952015Revenue 2016: $29,093Expenses 2016: $21,326Net Income 2016: $7,7672016Revenue 2017: $37,405Expenses 2017: $34,201Net Income 2017: $3,2042017Revenue 2018: $34,648Expenses 2018: $17,969Net Income 2018: $16,6792018Revenue 2019: $35,704Expenses 2019: $27,691Net Income 2019: $8,0132019Revenue 2020: $35,763Expenses 2020: $25,540Net Income 2020: $10,2232020Revenue 2022: $101,564Expenses 2022: $77,613Net Income 2022: $23,9512022Revenue 2023: $103,176Expenses 2023: $77,667Net Income 2023: $25,5092023

Highlighted filing

2018

Revenue$34,648
Expenses$17,969
Net Income$16,679
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 29, 2019
Return Version
2018v3.0
Gross Receipts
$108,487
Mission and Program Overview

Mission

SEE BELOW

Program Services

DescriptionGrantsExpenses
EDUCATIONAL PURPOSES PERTAINING TO LEADERSHIP, BEHAVIOR, AND KNOWLEDGE OF TEACHING MOTORSPORTS AND GOOD SPORTSMANSHIP$10,500$25,919
EDUCATIONAL PURPOSES PERTAINING TO THE KNOWLEDGE OF ANIMALS, LEADERSHIP AND AGRICULTURAL ACTIVITIES INCLUDI LIVESTOCK AND CROPS$2,760$11,919
EDUCATIONAL PURPOSES PERTAINING TO LEADERSHIP, BEHAVIOR AGRICULTURAL ACTIVITIES AND THE ARTS$2,380$1,523
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARBY MONTGOMERYChairman-$0--
DAVID GIBSONVice Chairman-$0--
PAULA HATFIELDSecretary-$0--
KIM MIDDLETONTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
County Fair$93,804$93,804-$93,804
Total Events$93,804$93,804$73,839$19,965
Filing and Contact Details

Filer

Filer Name
Garrard County Fair Board Inc
EIN
61-1169549
Phone
8592362442
Address
P O BOX 130, LANCASTER, KY 40444

Signing Officer

Name
Kim Middleton
Title
Treasurer
Signed
2019-04-29
Discuss with paid preparer
Yes

Preparer

Firm
Timothy R Montgomery CPA Inc
Address
209 WEST MAIN STREET, DANVILLE, KY 40422
Preparer
Timothy R Montgomery
Phone
8592362442
Raw XML Appendix167 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0GARRARD CO FAIR BOARD
IRS990EZ/BooksInCareOfDetail/PhoneNum08597922256
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 130
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LANCASTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040444
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017374
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015214
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014670
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016679
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0285
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0374181
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0372021
IRS990EZ/FundraisingGrossIncomeAmt093804
IRS990EZ/GrossReceiptsAmt0108487
IRS990EZ/InvestmentIncomeAmt013
IRS990EZ/LandAndBuildingsGrp/BOYAmt0356807
IRS990EZ/LandAndBuildingsGrp/EOYAmt0356807
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0212452
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0229131
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0212452
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0229131
IRS990EZ/OccupancyRentUtltsAndMaintAmt017684
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DARBY MONTGOMERY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID GIBSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAULA HATFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KIM MIDDLETON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE BELOW
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATIONAL PURPOSES PERTAINING TO THE KNOWLEDGE OF ANIMALS, LEADERSHIP AND AGRICULTURAL ACTIVITIES INCLUDI LIVESTOCK AND CROPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1EDUCATIONAL PURPOSES PERTAINING TO LEADERSHIP, BEHAVIOR AGRICULTURAL ACTIVITIES AND THE ARTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2EDUCATIONAL PURPOSES PERTAINING TO LEADERSHIP, BEHAVIOR, AND KNOWLEDGE OF TEACHING MOTORSPORTS AND GOOD SPORTSMANSHIP
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt02760
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt12380
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt210500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt011919
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11523
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt225919
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt073839
IRS990EZ/SpecialEventsNetIncomeLossAmt019965
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0161729
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0142890
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt017969
IRS990EZ/TotalProgramServiceExpensesAmt039361
IRS990EZ/TotalRevenueAmt034648
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0GRANTS AND DONATIONS RECEIVED IN 2018 IN THE AMOUNT OF$14670
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0FORM 990EZ PAGE 1, PART 1, LINE 1
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt093804
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt083178
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt085192
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt056935
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt043963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0363072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt034
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt014670
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01790
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01253
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt08465
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt012926
IRS990ScheduleA/OtherIncome509Grp/TotalAmt039104
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90270
IRS990ScheduleA/PublicSupportPY509Pct00.93170
IRS990ScheduleA/PublicSupportTotal509Amt0363072
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt093804
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt083178
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt085192
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt056935
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt043963
IRS990ScheduleA/Total509Grp/TotalAmt0363072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0108487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt084979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt086445
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt065404
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt056892
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0402210
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt040606
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt040606
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt073839
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0COUNTY FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt093804
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt093804
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt093804
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt093804
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019965
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt033233
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt033233
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM MIDDLETON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GARRARD COUNTY FAIR BOARD INC
ReturnHeader/Filer/BusinessNameControlTxt0GARR
ReturnHeader/Filer/EIN0611169549
ReturnHeader/Filer/PhoneNum08592362442
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 130
ReturnHeader/Filer/USAddress/CityNm0LANCASTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040444
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId097DA5E63948BB5CD5D542520039030350E32EA0C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F2EDD55DCF22B051F6B482BB2EAA433867A39B67
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.126.60.89
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611210034
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TIMOTHY R MONTGOMERY CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0209 WEST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DANVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040422
ReturnHeader/PreparerPersonGrp/PhoneNum08592362442
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY R MONTGOMERY
ReturnHeader/ReturnTs02019-04-29T15:14:29-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.25$0.99$1.03$0.78$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$1.04$3.01$1.02$0.78$0.24
2020Detailed filing. Detailed filing data is available for this year.$3.74$1.26$2.47$0.36$0.26$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$1.34$2.37$0.36$0.28$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.72$1.43$2.29$0.35$0.18$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$1.62$2.12$0.37$0.34$0.03
2016Summary only. Only limited summary data is available for this year.$3.78$1.68$0.29$0.21$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.75$1.73$2.01$0.04$0.23$0.20
2014Detailed filing. Detailed filing data is available for this year.$3.77$1.56$2.21$0.26$0.12$0.14
2013Detailed filing. Detailed filing data is available for this year.$3.76$1.69$2.07$0.26$0.21$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$1.75$2.02$0.27$0.15$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$1.75$1.89$0.17$0.26$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$1.75$1.98$0.23$0.27$0.04