Ozaukee County Fair DBA Ozaukee County Agricultural Society FY2023 filing

Tax-deductible

Cedarburg, WI501(c)(3)Since 2006Recreation & SportsEIN 39-0826602

To organize and run the ozaukee county fair for ozaukee county residents

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$24K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 years looks good.
IRS e-file · Filing history
Is it financially stable?
4 of 5
years in the black
Worth a look: 1 of the last 5 filings shows a deficit.
Pt I · Ln 19 · 5 filings
How much reaches the programs?
85%
of spending
Looks good: 85% of spending went to programs; 75% or more looks good.
Pt IX · Ln 25 · col B
What are leaders paid?
$24K
to officers and key staff · 9% of spending
Looks good: leaders' pay is 9% of spending; 15% or less looks good.
Pt VII · Sec A
Do they have reserves?
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more looks good.
Pt X · Ln 1–2 · Pt I · Ln 18
Who is supporting them already?
1
named funder · $24
Worth a look: 1 funder names it on their filings; under 3 is worth a look.
Funders’ Sch. I, 990-PF
Do they carry debt?
$0
liabilities
Looks good: debts are 0% of assets; 50% or less looks good.
Pt X · Ln 26
Who oversees it?
0
independent of 15 voting board members
Concern: none of 15 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodWorth a lookConcernTap a box for the reason.
Revenue
$269K
-38% vs prior year
Spent
$257K
To programs
85%
Net assets
$558K
By yearFY2020–FY2024
Revenue
$269K
FY2023▼ -38%
Revenue by fiscal year
FY2020$37K
FY2021$275K
FY2022$433K
FY2023$269K
FY2024$283K
FY2024$341K
Expenses
$257K
FY2023▲ +10%
Expenses by fiscal year
FY2020$63K
FY2021$200K
FY2022$233K
FY2023$257K
FY2024$263K
FY2024$249K
Net assets
$558K
FY2023▲ +2%
Net assets by fiscal year
FY2020$270K
FY2021$346K
FY2022$546K
FY2023$558K
FY2024$578K
FY2024$670K

From the FY2023 Form 990 (year ending November 2023) · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item COzaukee County Fair DBA Ozaukee County Agricultural Society
EINHdr · item D39-0826602
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFMay 2002
Year of formationHdr · item L2006
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CCedarburg, WI
NTEE classificationIRS BMFRecreation & Sports (N52)

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.15
Program services85%$219K
Management & general15%$38K
Total functional expensesLn 25$257K

Financial health

Is it on solid ground?

Program efficiency
85%
of spending reaches programs
Operating runway
26.1mo
months of highly liquid reserves at operating expense rate
Surplus margin
+4%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Total assets
$558K
FY2023▲ +2%
Total assets by fiscal year
FY2020$270K
FY2021$346K
FY2022$546K
FY2023$558K
FY2024$578K
FY2024$670K
Total liabilities
$0
FY2023
Total liabilities by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$0
FY2024$0
Revenue less expensesPt I · Ln 19$12K
Total assetsPt X · Ln 16$558K
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$139K
Total assetsLn 16$558K
Total liabilitiesLn 26$0
Total net assetsLn 32$558K
Months of cash on handcomputed6.5

Statement of Revenue

Part VIII
Other revenue$250K · 93%
Investment income$12K · 4%
Contributions & grants$7K · 3%
Other revenue93%$250K
Investment income4%$12K
Contributions & grants3%$7K
— government grantsLn 1e$7K
Total revenueLn 12$269K

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $558K · Operating expenses/yr $257K
26.1 months
Where the money goes
Program services
Program services $219K · Total expenses $257K
85%
Management & General
Management & general $38K · Total expenses $257K
15%
Fundraising
Fundraising $0 · Total expenses $257K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $3K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $7K · Total revenue $269K
3%
Government reliance
Government grants $7K · Total revenue $269K
3%
Earned-income share
Program service revenue $0 · Total revenue $269K
0%
Investment reliance
Investment income $12K · Total revenue $269K
+4%
Program self-sufficiency
Program service revenue $0 · Total expenses $257K
0%
Growth & trend
Revenue growth (YoY)
This year $269K · Prior year $433K
-38%
Net-asset trend (YoY)
End of year $558K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $269K · Expenses $257K
+4%
Liabilities-to-Assets
Total liabilities — · Total assets $558K
—
Net-asset ratio
Net assets $558K · Total assets $558K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $420K · Total assets (Pt X, ln 16) $558K
75%
People & payroll
Highest Reported Total Compensation
Individual Jody Brzezinski · Reported title Secretary · Highest reported compensation $16K · Total expenses $257K
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $24K · Total expenses $257K
9%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 85%——
Overhead ratio 15%——
Fundraising cost ratio 0%——
Revenue growth -38%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 1%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$15,765Pt VII · Sec A
$3,860Pt VII · Sec A
$2,285Pt VII · Sec A
President
$855Pt VII · Sec A
Treasurer
$795Pt VII · Sec A
Vice President
$620Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jody Brzezinski’s $16K as Secretary is at the 32nd percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jody Brzezinski$15,825$15,795$15,765$15,885$8,175$8,295
Nathan Matter$3,860$3,860$3,860$3,845$3,845$2,375
Travis Steinert$1,480$1,390$2,285$1,330$1,240$1,255
Mark Larson$975$975$855$915$825$885
Bret Priaulx$675—$795———
Mark Matter$650$680$620$695$620$620

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ozaukee County Fair DBA Ozaukee County Agricultural Society executive salaries →

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Governance & Policies

Part VI
  • 15Voting board membersPt VI · Ln 1a
  • –Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Organizes and runs the Ozaukee County Fair for residents.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $219K of program spending, described in the organization's own filed words · FY2022.
01

To organize and run the ozaukee county fair for ozaukee county residents

$219Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$24
Grants paid · 1 grant · $9K · 2020–2020

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 $283K$263K+5% 990 PDF
FY2023 Viewing $269K$257K-38% 990 PDF
FY2022 $433K$233K+58% 990 PDF
FY2021 $275K$200K+639% 990 PDF
FY2020 $37K$63K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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