Civic Intelligence

Napa County Fair Association

990 • Fiscal year 2017 • EIN 94-6000185

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 12, 2018

Organization ProfileWWW.NAPACOUNTYFAIR.ORG
1435 North Oak StreetCalistoga, CA 94515

(707) 942-5111

Siviq Scores

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

Liabilities / Assets

68th percentile

0.27x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.31x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

59th percentile

6.6%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

43rd percentile

1.2%

Faster asset growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

36th percentile

-0.4%

Faster revenue growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$1,740,512

Up $20,814 (+1.2%) from 2016

Net Assets

Up

$1,269,237

Up $100,966 (+8.6%) from 2016

Liabilities

Down

$471,275

Down $80,152 (-15%) from 2016

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin59th percentile

Revenue

Down

$1,532,817

Down $5,799 (-0.4%) from 2016

Expenses

Up

$1,431,851

Up $38,903 (+2.8%) from 2016

Net Income

Down

$100,966

Down $44,702 (-31%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $1,799,923Liabilities 2014: $404,241Net Assets 2014: $1,395,6822014Assets 2015: $1,756,818Liabilities 2015: $439,512Net Assets 2015: $1,317,3062015Assets 2016: $1,719,698Liabilities 2016: $551,427Net Assets 2016: $1,168,2712016Assets 2017: $1,740,512Liabilities 2017: $471,275Net Assets 2017: $1,269,2372017Assets 2018: $714,682Liabilities 2018: $173,945Net Assets 2018: $540,7372018Assets 2019: $260,310Liabilities 2019: $48,735Net Assets 2019: $211,5752019Assets 2020: $317,757Liabilities 2020: $106,182Net Assets 2020: $211,5752020Assets 2021: $317,946Liabilities 2021: $118,636Net Assets 2021: $199,3102021Assets 2022: $350,146Liabilities 2022: $25,298Net Assets 2022: $324,8482022Assets 2023: $203,031Liabilities 2023: $14,331Net Assets 2023: $188,7002023Assets 2024: $147,363Liabilities 2024: $0Net Assets 2024: $147,3632024

Highlighted filing

2017

Assets$1,740,512
Liabilities$471,275
Net Assets$1,269,237
Open 2017 Filing

Operations Trend

Revenue Growth36th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $1,298,208Expenses 2014: $1,304,816Net Income 2014: -$6,6082014Revenue 2015: $1,477,469Expenses 2015: $1,555,845Net Income 2015: -$78,3762015Revenue 2016: $1,538,616Expenses 2016: $1,392,948Net Income 2016: $145,6682016Revenue 2017: $1,532,817Expenses 2017: $1,431,851Net Income 2017: $100,9662017Revenue 2018: $1,078,165Expenses 2018: $1,806,665Net Income 2018: -$728,5002018Revenue 2019: $399,110Expenses 2019: $728,272Net Income 2019: -$329,1622019Revenue 2020: $196,934Expenses 2020: $196,934Net Income 2020: $02020Revenue 2021: $88,822Expenses 2021: $101,087Net Income 2021: -$12,2652021Revenue 2022: $255,588Expenses 2022: $130,050Net Income 2022: $125,5382022Revenue 2023: $119,287Expenses 2023: $285,781Net Income 2023: -$166,4942023Revenue 2024: $291,844Expenses 2024: $344,744Net Income 2024: -$52,9002024

Highlighted filing

2017

Revenue$1,532,817
Expenses$1,431,851
Net Income$100,966
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 12, 2018
Return Version
2017v2.2
Gross Receipts
$1,532,817
Mission and Program Overview

Mission

To operate and maintain an attractive, year-around, multi-purpose facility, in a manner that will protect the future financial integrity of the business and maximize the social, cultural, recreational and educational benefit to the surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,412,486$1,307,462▼ $105,024
Cash and Non-Interest-Bearing Accounts$288,286$317,689▲ $29,403
Accounts Receivable$10,056$101,732▲ $91,676
Prepaid Expenses and Deferred Charges$6,280$9,466▲ $3,186
Inventories for Sale or Use$2,590$4,163▲ $1,573
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,719,698$1,740,512▲ $20,814
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$297,653$297,653→ $0
Mortgage Notes Payable Secured by Investment Property$130,983$93,915▼ $37,068
Accounts Payable and Accrued Expenses$45,243$56,723▲ $11,480
Deferred Revenue$77,248$21,137▼ $56,111
Other Liabilities$300$1,847▲ $1,547
Total Liabilities$551,427$471,275▼ $80,152
Net Assets / Fund Balance
Unrestricted Net Assets$1,149,202$1,237,451▲ $88,249
Temporarily Rstr Net Assets$19,069$31,786▲ $12,717
Total Net Assets Fund Balance$1,168,271$1,269,237▲ $100,966
Total Liabilities and Net Assets / Fund Balance$1,719,698$1,740,512▲ $20,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,045,469$1,926,774$2,972,243
Equipment$261,993$298,612$560,605
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Karan SchlegelChairman
Bob BeckDirector
Bob FiddamanDirector
Dana ColeDirector
Gary HeitzDirector
Ricky HurtadoDirector
Carlene F MooreChief Executive Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$179,418
Program Service Revenue
$1,353,399
Investment Income
$0
Other Revenue
$0
All Other Contributions
$120,031
Change in Net Assets
$100,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,003,953
Salaries, Compensation, and Employee Benefits$427,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$257,201$170,697-$427,898
Depreciation Depletion-$118,553-$118,553
Other Expenses$581,421$18,231-$18,231
Total Functional Expenses$838,622$593,229$0$1,431,851
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$1,847
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of form 990 was provided to all board members for review and comments prior to the filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All board members and officers are required to annually disclose interests that constitute or could result in a conflict of interest, in accordance with the conflict of interest policy adopted by the board. During the voting process, each board member and officer with a conflict of interest is required to excuse themselves from the voting process.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“A committee of the board of directors reviews the compensation of all high-level personnel in accordance with irs rules & regulations. After compensation is reviewed by the commitee, it is then brought to the full board for their approval. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the association's policies and procedures.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, conflict of interest policy and copy of form 990 are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Napa County Fair Association
EIN
94-6000185
Phone
7079425111
Address
1435 NORTH OAK STREET, CALISTOGA, CA 94515

Signing Officer

Name
Karan Schlegel
Title
Chairman
Signed
2018-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Steinhauer
Formed
1935
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
29

Preparer

Firm
Coughlan Napa CPA Company Inc
Address
190 CAMINO ORUGA SUITE 1, NAPA, CA 94558
Preparer
Constance Coughlan
Phone
7072550677
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0261993
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0298612
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT CONSTITUTE OR COULD RESULT IN A CONFLICT OF INTEREST, IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY ADOPTED BY THE BOARD. DURING THE VOTING PROCESS, EACH BOARD MEMBER AND OFFICER WITH A CONFLICT OF INTEREST IS REQUIRED TO EXCUSE THEMSELVES FROM THE VOTING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL IN ACCORDANCE WITH IRS RULES & REGULATIONS. AFTER COMPENSATION IS REVIEWED BY THE COMMITEE, IT IS THEN BROUGHT TO THE FULL BOARD FOR THEIR APPROVAL. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ASSOCIATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND COPY OF FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0838622
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01719698
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01740512
IRS990/TravelGrp/TotalAmt00

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,740,512
Liabilities
$471,275
Net assets
$1,269,237
Revenue
$1,532,817
Expenses
$1,431,851
Net income
$100,966
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.29$0.34$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.19$0.12$0.29$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.32$0.26$0.13$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.12$0.20$0.09$0.10$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.11$0.21$0.20$0.20$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.05$0.21$0.40$0.73$0.33
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.17$0.54$1.08$1.81$0.73
2017Detailed filing. Detailed filing data is available for this year.$1.74$0.47$1.27$1.53$1.43$0.10
2016Summary only. Only limited summary data is available for this year.$1.72$0.55$1.17$1.54$1.39$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.76$0.44$1.32$1.48$1.56$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.40$1.40$1.30$1.30$0.01