Civic Intelligence

Garrard County Fair Board Inc.

990EZ • Fiscal year 2023 • EIN 61-1169549

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

Organization Profile
PO Box 130Lancaster, KY 40444

(859) 792-2955

Siviq Scores

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

Liabilities / Assets

85th percentile

0.23x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

0.96x

Higher debt load relative to revenue than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

57th percentile

5.2%

Faster asset growth than 57% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

1.6%

Faster revenue growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets85th percentile

Assets

Flat

$425,100

Flat from 2023

Net Assets

$326,127

No earlier filing loaded for comparison.

Liabilities

Flat

$98,973

Flat from 2023

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin78th percentile

Revenue

Flat

$103,176

Flat from 2023

Expenses

Flat

$77,667

Flat from 2023

Net Income

Flat

$25,509

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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: $98,973Net Assets 2023: $326,1272023Assets 2023: $425,100Liabilities 2023: $98,9732023

Highlighted filing

2023

Assets$425,100
Liabilities$98,973
Net Assets$326,127
Open 2023 Filing

Operations Trend

Revenue Growth46th percentile

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: $25,5092023Revenue 2023: $103,176Expenses 2023: $77,667Net Income 2023: $25,5092023

Highlighted filing

2023

Revenue$103,176
Expenses$77,667
Net Income$25,509
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.1
Gross Receipts
$117,283
Mission and Program Overview

Mission

SEE BELOW

Program Services

DescriptionGrantsExpenses
EDUCATIONAL PURPOSES PERTAINING TO LEASERSHIP, BEHAVIOR AND KNOWLEDGE OF TEACHING MOTORSPORTS AND GOOD SPORTSMANSHIP-$18,125
EDUCATIONAL PURPOSES PERTAINING TO THE KNOWLEDGE OF ANIMALS, LEADERSHIP AND AGRICULTURAL ACTIVITIES INCLUDING LIVESTOCK AND CROPS-$5,090
EDUCATIONAL PURPOSED PERTAIING TO LEADERSHIP, BEHAVIOR, AGRICULTURAL ACTIVITIES AND THE ARTSN-$1,136
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARBY MONTGOMERYChairman-$0--
JAMES G EDGINGTONVice Chairman-$0--
TRACEY EDGINTONSecretary-$0--
LASHONNA GROWTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
County Fair----
Filing and Contact Details

Filer

Filer Name
Garrard County Fair Board Inc
EIN
61-1169549
Address
PO BOX 130, LANCASTER, KY 40444

Signing Officer

Name
Robin Noe
Title
Treasurer
Phone
8593393922
Signed
2024-05-15
Discuss with paid preparer
Yes

Preparer

Firm
David Land Tax Service
Address
237 LEXINGTON ST, Lancaster, KY 40444
Preparer
David Land
Phone
8597922955
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountinsurance 5,815interest 5,694sales tax 1,671donations ems and fire dept 2,100advertising 1,250awards and sponsorships 41,952supplies and misc 821”

Description of total liabilities Part II line 26

“Category beginning of year end of yearmortgage loan whitaker bank 103,520 98,973”

Raw XML Appendix162 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0GARRARD COUNTY FAIR BOARD
IRS990EZ/BooksInCareOfDetail/PhoneNum08597922955
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 130
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LANCASTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040444
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt027406
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03952
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt014107
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025509
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0404138
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0425100
IRS990EZ/FundraisingGrossIncomeAmt083370
IRS990EZ/GrossProfitLossSlsOfInvntryAmt019793
IRS990EZ/GrossReceiptsAmt0117283
IRS990EZ/GrossSalesOfInventoryAmt033900
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt013
IRS990EZ/LandAndBuildingsGrp/BOYAmt0376732
IRS990EZ/LandAndBuildingsGrp/EOYAmt0421148
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0300618
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0326127
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0300618
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0326127
IRS990EZ/OccupancyRentUtltsAndMaintAmt018364
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DARBY MONTGOMERY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES G EDGINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TRACEY EDGINTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LASHONNA GROW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt059303
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PrimaryExemptPurposeTxt0SEE BELOW
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATIONAL PURPOSES PERTAINING TO THE KNOWLEDGE OF ANIMALS, LEADERSHIP AND AGRICULTURAL ACTIVITIES INCLUDING LIVESTOCK AND CROPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1EDUCATIONAL PURPOSED PERTAIING TO LEADERSHIP, BEHAVIOR, AGRICULTURAL ACTIVITIES AND THE ARTSN
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2EDUCATIONAL PURPOSES PERTAINING TO LEASERSHIP, BEHAVIOR AND KNOWLEDGE OF TEACHING MOTORSPORTS AND GOOD SPORTSMANSHIP
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05090
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11136
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt218125
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt083370
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0103520
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt098973
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt077667
IRS990EZ/TotalProgramServiceExpensesAmt024351
IRS990EZ/TotalRevenueAmt0103176
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt013275
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0155048
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031543
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt094242
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0308270
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt058
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt053321
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt051602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0104923
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt058
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0413193
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt066596
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt065764
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0155048
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt031543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt094242
IRS990ScheduleA/Total509Grp/TotalAmt0413193
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt066609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt065764
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0155067
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt031557
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt094254
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0413251
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0COUNTY FAIR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTINSURANCE 5,815INTEREST 5,694SALES TAX 1,671DONATIONS EMS AND FIRE DEPT 2,100ADVERTISING 1,250AWARDS AND SPONSORSHIPS 41,952SUPPLIES AND MISC 821
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARMORTGAGE LOAN WHITAKER BANK 103,520 98,973
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN NOE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08593393922
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GARRARD COUNTY FAIR BOARD INC
ReturnHeader/Filer/BusinessNameControlTxt0GARR
ReturnHeader/Filer/EIN0611169549
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 130
ReturnHeader/Filer/USAddress/CityNm0LANCASTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040444
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680538148
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID LAND TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0237 LEXINGTON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lancaster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040444
ReturnHeader/PreparerPersonGrp/PhoneNum08597922955
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID LAND
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-15T14:54:14-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$425,100
Liabilities
$98,973
Net assets
$326,127
Revenue
$103,176
Expenses
$77,667
Net income
$25,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.25$0.99$3.26$1.03$0.78$0.26
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