Civic Intelligence

Morgan County Agricultural Fair Bd

EIN 62-1391467 • 501(c)5 • West Liberty, KY

Profile

COUNTY FAIR ACTIVITIES

PO Box 194West Liberty, KY 41472
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

16th percentile

-19%

Higher net margin than 16% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

6th percentile

-78%

Faster asset growth than 6% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

6th percentile

-51%

Faster revenue growth than 6% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$2,020

Down $7,168 (-78%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$3,992

Down $5,196 (-57%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin16th percentile

Revenue

Down

$26,648

Down $27,472 (-51%) from 2024

Expenses

Down

$31,844

Down $6,862 (-18%) from 2024

Net Income

Down

-$5,196

Down $20,610 (-134%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$200K$150K$100K$50K$0Assets 2011: $168,496Liabilities 2011: $02011Assets 2012: $174,587Liabilities 2012: $02012Assets 2013: $175,534Liabilities 2013: $02013Assets 2014: $167,907Liabilities 2014: $02014Assets 2015: $148,929Liabilities 2015: $02015Assets 2016: $144,749Liabilities 2016: $02016Assets 2017: $151,637Liabilities 2017: $02017Assets 2018: $141,707Liabilities 2018: $02018Assets 2019: $104,745Liabilities 2019: $02019Assets 2020: $145,465Liabilities 2020: $02020Assets 2021: $146,938Net Assets 2021: $146,9382021Assets 2022: $146,589Net Assets 2022: $146,5892022Assets 2023: $99,915Liabilities 2023: $10,000Net Assets 2023: $89,9152023Assets 2024: $9,188Net Assets 2024: $9,1882024Assets 2025: $2,020Net Assets 2025: $3,9922025

Highlighted filing

2025

Assets$2,020
Liabilities-
Net Assets$3,992
Open 2025 Filing

Operations Trend

Revenue Growth6th percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $25,889Expenses 2011: $16,717Net Income 2011: $9,1722011Revenue 2012: $28,219Expenses 2012: $22,128Net Income 2012: $6,0912012Revenue 2013: $19,562Expenses 2013: $18,615Net Income 2013: $9472013Revenue 2014: $9,860Expenses 2014: $17,487Net Income 2014: -$7,6272014Revenue 2015: $24,822Expenses 2015: $43,800Net Income 2015: -$18,9782015Revenue 2016: $17,144Expenses 2016: $21,324Net Income 2016: -$4,1802016Revenue 2017: $43,604Expenses 2017: $36,716Net Income 2017: $6,8882017Revenue 2018: $20,212Expenses 2018: $3,816Net Income 2018: $16,3962018Revenue 2019: $19,900Expenses 2019: $8,530Net Income 2019: $11,3702019Revenue 2020: $6,500Expenses 2020: $9,049Net Income 2020: -$2,5492020Revenue 2021: $38,100Expenses 2021: $36,775Net Income 2021: $1,3252021Revenue 2022: $38,920Expenses 2022: $42,523Net Income 2022: -$3,6032022Revenue 2023: $43,995Expenses 2023: $52,537Net Income 2023: -$8,5422023Revenue 2024: $54,120Expenses 2024: $38,706Net Income 2024: $15,4142024Revenue 2025: $26,648Expenses 2025: $31,844Net Income 2025: -$5,1962025

Highlighted filing

2025

Revenue$26,648
Expenses$31,844
Net Income-$5,196
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,020
Liabilities
-
Net assets
$3,992
Revenue
$26,648
Expenses
$31,844
Net income
-$5,196
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.02$0.04$0.27$0.32$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.09$0.54$0.39$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.10$0.90$0.44$0.53$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$1.47$0.39$0.43$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.47$1.47$0.38$0.37$0.01
2020Summary only. Only limited summary data is available for this year.$1.45$0.00$0.07$0.09$0.03
2019Summary only. Only limited summary data is available for this year.$1.05$0.00$0.20$0.09$0.11
2018Summary only. Only limited summary data is available for this year.$1.42$0.00$0.20$0.04$0.16
2017Summary only. Only limited summary data is available for this year.$1.52$0.00$0.44$0.37$0.07
2016Summary only. Only limited summary data is available for this year.$1.45$0.00$0.17$0.21$0.04
2015Summary only. Only limited summary data is available for this year.$1.49$0.00$0.25$0.44$0.19
2014Summary only. Only limited summary data is available for this year.$1.68$0.00$0.10$0.17$0.08
2013Summary only. Only limited summary data is available for this year.$1.76$0.00$0.20$0.19$0.01
2012Summary only. Only limited summary data is available for this year.$1.75$0.00$0.28$0.22$0.06
2011Summary only. Only limited summary data is available for this year.$1.68$0.00$0.26$0.17$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$26,648
Mission and Program Overview

Mission

COUNTY FAIR ACTIVITIES

Program Services

DescriptionGrantsExpenses
Morgan Co. Pageant is one step away from the Miss KY. Our commuinity is family oriented with aprx. 723 people attending.Young ladies benefit from-$4,967
Rodeo is a family event with Aprx. 843 people attending Our community benefits from the completation of this rodeo. No injuries to report.-$2,397
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRAD KIDDPresident-$0--
GREG BURTONVice President-$0--
SANDRA DYETreasurer-$0--
WALKER CRASESecretary-$0--
Filing and Contact Details

Filer

Filer Name
Morgan County Agricultural Fair Bd
EIN
62-1391467
Address
PO BOX 194, WEST LIBERTY, KY 41472

Signing Officer

Name
Sandra Dye
Title
Treasurer
Phone
6067437349
Signed
2026-02-16

Preparer

Firm
Pattys Tax Service
Address
3375 HWY 437, WEST LIBERTY, KY 41472
Preparer
Patty Cordeiro
Phone
6063592908
Supplemental Narrative

Additional Explanations

Part 1 Line 1 Contrib Grants Gifts

“State aid, morgan county tourism, miss morgan county pagent campground and camper rental, morgan county rodeo, kiwanis”

Part 1 Line 14 Utilities

“Various utilities for the morgan county fair board”

Part 1 Line 15 Printing Advertising

“Various expenses for rodeo and pagent”

Part 1 Line 16 Other Expenses

“The overall expenses for the morgan county rodeo and miss morgan pagent and ky junior miss pagent”

Part II Line 22 to Line 32

“Explains balance sheet and organizations accomplishments”

Raw XML Appendix110 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/PersonNm0SANDRA DYE
IRS990EZ/BooksInCareOfDetail/PhoneNum06067437349
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07575 HWY 191
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST LIBERTY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd041472
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09188
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02020
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt026648
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5196
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt015378
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt09188
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02020
IRS990EZ/GrossReceiptsAmt026648
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt09188
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03992
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt09188
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt02020
IRS990EZ/OccupancyRentUtltsAndMaintAmt08571
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRAD KIDD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GREG BURTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SANDRA DYE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WALKER CRASE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt07364
IRS990EZ/PrimaryExemptPurposeTxt0COUNTY FAIR ACTIVITIES
IRS990EZ/PrintingPublicationsPostageAmt0531
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Morgan Co. Pageant is one step away from the Miss KY. Our commuinity is family oriented with aprx. 723 people attending.Young ladies benefit from
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Rodeo is a family event with Aprx. 843 people attending Our community benefits from the completation of this rodeo. No injuries to report.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04967
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12397
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt031844
IRS990EZ/TotalProgramServiceExpensesAmt07364
IRS990EZ/TotalRevenueAmt026648
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0NON PROFIT
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STATE AID, MORGAN COUNTY TOURISM, MISS MORGAN COUNTY PAGENT CAMPGROUND AND CAMPER RENTAL, MORGAN COUNTY RODEO, KIWANIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VARIOUS UTILITIES FOR THE MORGAN COUNTY FAIR BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VARIOUS EXPENSES FOR RODEO AND PAGENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OVERALL EXPENSES FOR THE MORGAN COUNTY RODEO AND MISS MORGAN PAGENT AND KY JUNIOR MISS PAGENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXPLAINS BALANCE SHEET AND ORGANIZATIONS ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 1 LINE 1 CONTRIB GRANTS GIFTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART 1 LINE 14 UTILITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART 1 LINE 15 PRINTING ADVERTISING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART 1 LINE 16 OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART II LINE 22 TO LINE 32
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDRA DYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06067437349
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MORGAN COUNTY AGRICULTURAL FAIR BD
ReturnHeader/Filer/BusinessNameControlTxt0MORG
ReturnHeader/Filer/EIN0621391467
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 194
ReturnHeader/Filer/USAddress/CityNm0WEST LIBERTY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041472
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATTYS TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03375 HWY 437
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LIBERTY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041472
ReturnHeader/PreparerPersonGrp/PhoneNum06063592908
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATTY CORDEIRO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-26T20:13:15-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits