Civic Intelligence

Waller County Fair Association

990 • Fiscal year 2014 • EIN 74-1481196

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 15, 2015

PO Box 911Hempstead, TX 77445

(979) 826-2825

Siviq Scores

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

Liabilities / Assets

81st percentile

0.57x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.24x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

67th percentile

10%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

88th percentile

34%

Faster asset growth than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

80th percentile

27%

Faster revenue growth than 80% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$821,420

Up $209,706 (+34%) from 2013

Net Assets

Up

$353,311

Up $175,388 (+99%) from 2013

Liabilities

Up

$468,109

Up $34,318 (+7.9%) from 2013

Revenue

Up

$1,942,123

Up $412,749 (+27%) from 2013

Expenses

Up

$1,747,569

Up $275,402 (+19%) from 2013

Net Income

Up

$194,554

Up $137,347 (+240%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $628,052Liabilities 2010: $474,074Net Assets 2010: $153,9782010Assets 2011: $588,180Liabilities 2011: $457,702Net Assets 2011: $130,4782011Assets 2012: $593,381Liabilities 2012: $457,702Net Assets 2012: $135,6792012Assets 2013: $611,714Liabilities 2013: $433,791Net Assets 2013: $177,9232013Assets 2014: $821,420Liabilities 2014: $468,109Net Assets 2014: $353,3112014Assets 2015: $1,046,864Liabilities 2015: $481,210Net Assets 2015: $565,6542015Assets 2016: $1,272,665Liabilities 2016: $428,792Net Assets 2016: $843,8732016Assets 2017: $1,390,935Liabilities 2017: $364,824Net Assets 2017: $1,026,1112017Assets 2018: $1,772,405Liabilities 2018: $395,965Net Assets 2018: $1,376,4402018Assets 2019: $2,339,210Liabilities 2019: $1,091,347Net Assets 2019: $1,247,8632019Assets 2020: $2,418,005Liabilities 2020: $1,214,949Net Assets 2020: $1,203,0562020Assets 2021: $2,847,770Liabilities 2021: $1,111,007Net Assets 2021: $1,736,7632021Assets 2022: $3,958,965Liabilities 2022: $1,435,551Net Assets 2022: $2,523,4142022Assets 2023: $7,512,025Liabilities 2023: $3,041,397Net Assets 2023: $4,470,6282023

Highlighted filing

2014

Assets$821,420
Liabilities$468,109
Net Assets$353,311

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $949,433Expenses 2010: $876,606Net Income 2010: $72,8272010Revenue 2011: $1,156,612Expenses 2011: $1,186,136Net Income 2011: -$29,5242011Revenue 2012: $1,224,881Expenses 2012: $1,231,378Net Income 2012: -$6,4972012Revenue 2013: $1,529,374Expenses 2013: $1,472,167Net Income 2013: $57,2072013Revenue 2014: $1,942,123Expenses 2014: $1,747,569Net Income 2014: $194,5542014Revenue 2015: $1,686,792Expenses 2015: $1,519,545Net Income 2015: $167,2472015Revenue 2016: $1,775,132Expenses 2016: $1,487,130Net Income 2016: $288,0022016Revenue 2017: $2,125,510Expenses 2017: $1,943,272Net Income 2017: $182,2382017Revenue 2018: $2,649,251Expenses 2018: $2,298,922Net Income 2018: $350,3292018Revenue 2019: $2,062,281Expenses 2019: $2,190,858Net Income 2019: -$128,5772019Revenue 2020: $1,946,784Expenses 2020: $1,991,591Net Income 2020: -$44,8072020Revenue 2021: $3,290,806Expenses 2021: $2,757,099Net Income 2021: $533,7072021Revenue 2022: $4,038,440Expenses 2022: $3,251,789Net Income 2022: $786,6512022Revenue 2023: $5,815,049Expenses 2023: $3,400,487Net Income 2023: $2,414,5622023

Highlighted filing

2014

Revenue$1,942,123
Expenses$1,747,569
Net Income$194,554
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$1,942,123
Mission and Program Overview

Mission

The organization' mission is to provide agricultural related education and college scholarships for the youth of waller county, texas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$312,903$451,147▲ $138,244
Cash and Non-Interest-Bearing Accounts$162,479$259,008▲ $96,529
Savings and Temporary Cash Investments$110,174$111,265▲ $1,091
Accounts Receivable$26,158--
Total Assets$611,714$821,420▲ $209,706
Liabilities
Unsecured Notes Loans Payable$384,242$427,770▲ $43,528
Accounts Payable and Accrued Expenses$49,549$40,339▼ $9,210
Total Liabilities$433,791$468,109▲ $34,318
Net Assets / Fund Balance
Unrestricted Net Assets$177,923$353,311▲ $175,388
Total Net Assets Fund Balance$177,923$353,311▲ $175,388
Total Liabilities and Net Assets / Fund Balance$611,714$821,420▲ $209,706

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,293$587,192-
Land$320,328--
Equipment$98,526$47,524-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clint ScibaPresident
Dustin Standley1st Vice President
Scotty Wilson2nd Vice President
Matt HyattDirector at Large
Stephen PfeifferDirector at Large
Susan ShollarDirector at Large
Larry AbkeParlamentarian
Sherry RoesnerSecretary
Mark HegemeyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$511,990
Program Service Revenue
$1,344,502
Investment Income
$1,422
Other Revenue
$84,209
All Other Contributions
$270,957
Change in Net Assets
$194,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,713,183
Total Fundraising Expense$101,182
Salaries, Compensation, and Employee Benefits$31,164
Grants and Similar Amounts Paid$3,222
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$1,321,327$66,625$101,182$1,489,134
Other Expenses$55,000$0$0$55,000
Current Officers, Directors, Trustees, and Key Employees$0$28,949$0$28,949
Insurance$5,260$22,270$0$27,530
Depreciation Depletion$0$17,202$0$17,202
Interest$0$17,166$0$17,166
Advertising$15,647$0$0$15,647
Fees for Services Accounting$0$7,123$0$7,123
Conferences and Meetings$0$5,950$0$5,950
Grants to Domestic Individuals$3,222--$3,222
Payroll Taxes$0$2,215$0$2,215
Office Expenses$0$742$0$742
Travel$0$348$0$348
Fees for Services Legal$0$125$0$125
Total Functional Expenses$1,410,255$236,132$101,182$1,747,569
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
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Waller County Fair Association
EIN
74-1481196
Phone
9798262825
Address
PO Box 911, Hempstead, TX 77445

Signing Officer

Name
Clint Sciba
Title
President
Phone
9798262825
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clint Sciba
Formed
1945
Legal Domicile
TX
Voting Board Members
25
Independent Board Members
25
Employees
1
Volunteers
100

Preparer

Firm
VL Snider PC
Address
PO Box 268, Waller, TX 77484
Preparer
V L Snider
Phone
9369311315
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Reviewed by president before signature

Form 990EZ, Part II, Line 24

Accounts receivable - net

Form 990EZ, Part II, Line 26

Bonds, mortgages & other notes

Form 990, Part IX, Line 24F

Equipment rental 3357. 3215. 142. 0. Students payout 817147. 817147. 0. 0. Concessions 108854. 108854. 0. 0. 100 club expenses 21822. 21822. 0. 0. Bbq cookoff 4543. 4543. 0. 0. Computer 855. 0. 855. 0. Bands 53628. 53628. 0. 0. Fair queen 17776. 17776. 0. 0. Sr citizen 1752. 1752. 0. 0. Livestock judging 1170. 1170. 0. 0. Rodeo 153922. 153922. 0. 0. Miscellaneous events 4483. 4483. 0. 0. Supplies 14933. 11218. 3715. 0. Other 5330. 434. 4896. 0. Hospitality room 4064. 4064. 0. 0. Printing 5879. 5

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01271317
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt173185
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0299845
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01474
IRS990/PYOtherExpensesAmt01455705
IRS990/PYOtherRevenueAmt020800
IRS990/PYProgramServiceRevenueAmt01207255
IRS990/PYRevenuesLessExpensesAmt057207
IRS990/PYSalariesCompEmpBnftPaidAmt016462
IRS990/PYTotalExpensesAmt01472167
IRS990/PYTotalRevenueAmt01529374
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0194554
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt032507
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01942123
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0110174
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0111265
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Rental income 2010: 32390. 2011: 44048. 2012: 14113. 2013: 20800. 2014: 32507. Description: Sales of inventory 2014: 23157. Description: Miscellaneous 2014: 22455. Description: Rental event security 2014: 6090.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0511990
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0299845
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt088436
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0121085
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt031523
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01052879
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01422
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01474
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0447
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02260
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03224
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01344502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01207255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01121885
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0989219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0882282
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05545143
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01422
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01474
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0447
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02260
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03224
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08827
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00290
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt084209
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt020800
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt014113
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt044048
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt032390
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0195560
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.97000
IRS990ScheduleA/PublicSupportPY509Pct00.97260
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt06598022
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01856492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01507100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01210321
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01110304
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0913805
IRS990ScheduleA/Total509Grp/TotalAmt06598022
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06802409
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt032293
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0587192
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0619485
IRS990ScheduleD/EquipmentGrp/BookValueAmt098526
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047524
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0146050
IRS990ScheduleD/LandGrp/BookValueAmt0320328
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0320328
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0451147
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by president before signature
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE - NET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BONDS, MORTGAGES & OTHER NOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EQUIPMENT RENTAL 3357. 3215. 142. 0. STUDENTS PAYOUT 817147. 817147. 0. 0. CONCESSIONS 108854. 108854. 0. 0. 100 CLUB EXPENSES 21822. 21822. 0. 0. BBQ COOKOFF 4543. 4543. 0. 0. COMPUTER 855. 0. 855. 0. BANDS 53628. 53628. 0. 0. FAIR QUEEN 17776. 17776. 0. 0. SR CITIZEN 1752. 1752. 0. 0. LIVESTOCK JUDGING 1170. 1170. 0. 0. RODEO 153922. 153922. 0. 0. MISCELLANEOUS EVENTS 4483. 4483. 0. 0. SUPPLIES 14933. 11218. 3715. 0. OTHER 5330. 434. 4896. 0. HOSPITALITY ROOM 4064. 4064. 0. 0. PRINTING 5879. 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0611714
IRS990/TotalAssetsEOYAmt0821420
IRS990/TotalAssetsGrp/BOYAmt0611714
IRS990/TotalAssetsGrp/EOYAmt0821420
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0511990
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0101182
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0236132
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01410255
IRS990/TotalFunctionalExpensesGrp/TotalAmt01747569
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0433791
IRS990/TotalLiabilitiesEOYAmt0468109
IRS990/TotalLiabilitiesGrp/BOYAmt0433791
IRS990/TotalLiabilitiesGrp/EOYAmt0468109
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0177923
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0353311
IRS990/TotalProgramServiceExpensesAmt01410255
IRS990/TotalProgramServiceRevenueAmt01344502
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01430133
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01942123
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0611714
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0821420
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0348

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$7.51$3.04$4.47$5.82$3.40$2.41
2022Detailed filing. Detailed filing data is available for this year.$3.96$1.44$2.52$4.04$3.25$0.79
2021Detailed filing. Detailed filing data is available for this year.$2.85$1.11$1.74$3.29$2.76$0.53
2020Detailed filing. Detailed filing data is available for this year.$2.42$1.21$1.20$1.95$1.99$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.34$1.09$1.25$2.06$2.19$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.40$1.38$2.65$2.30$0.35
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.36$1.03$2.13$1.94$0.18
2016Summary only. Only limited summary data is available for this year.$1.27$0.43$0.84$1.78$1.49$0.29
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.48$0.57$1.69$1.52$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.47$0.35$1.94$1.75$0.19
2013Summary only. Only limited summary data is available for this year.$0.61$0.43$0.18$1.53$1.47$0.06
2012Summary only. Only limited summary data is available for this year.$0.59$0.46$0.14$1.22$1.23$0.01
2011Summary only. Only limited summary data is available for this year.$0.59$0.46$0.13$1.16$1.19$0.03
2010Summary only. Only limited summary data is available for this year.$0.63$0.47$0.15$0.95$0.88$0.07