Warren County Fair Association INC FY2020 filing

Tax-deductible

Front Royal, VA501(c)(3)Since 1984Recreation & SportsEIN 52-1549939Revenue $197K in FY2020

On file with the IRSPo Box 1555, 22630-0033 · Front Royal, VATax-exempt since Nov 2001Publicly supported — 509(a)(2)

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Highlight the historical significance and culture of Warren County by providing community education, community building events, and providing physical space for community use.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
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
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $97K a year · 28% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
−$33K
-46% of total assets
Looks good: liabilities are -46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$197K
Spent
$167K
To programs
98%
Net assets
$106K
By yearFY2020–FY2025
Revenue
$197K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$197K
FY2021$315K
FY2023$459K
FY2024$418K
FY2025$369K
Expenses
$167K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$167K
FY2021$169K
FY2023$281K
FY2024$356K
FY2025$298K
Net assets
$106K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$106K
FY2021$252K
FY2023$2.2M
FY2024$2.3M
FY2025$2.4M

From the FY2020 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $163K Management & general 2% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Pageant Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Robbin Lloyd’s $51K as Fair Manager is at the 63rd 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 · 1 named individual · Part VII

NameFY2025FY2024
Robbin Lloyd$51,166$41,698

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.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates the community about Warren County's history and culture.

Questions for Warren County Fair Association INC

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Provided by the organization

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1 program · $163K · in their own filed words · FY2020
01

Produced the annual warren county fair, a community flea market, and craft and trade shows that showcased the historical and cultural significance of warrent county. Provided an educational opportunity for the community through the 4-h program.

$163Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$197K
Ln 12
Fees for servicesLn 2g$175K
Other incomeLn 4–11$18K
Gifts and grantsLn 1h$4K
Money outPt IX
$167K
Ln 25
Programscol B$163K
Managementcol C$4K
Owns and owesPt X
$106K
net assets · Ln 32
Cash and savingsLn 1–2$73K
Total assetsLn 16$73K
LiabilitiesLn 26−$33K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fees for servicesLn 2g$175K
Investment incomeLn 3$42
Other incomeLn 4–11$18K
Total revenueLn 12$197K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$61K
Cash and savings togetherLn 1–2$73K
Other assetsLn 15$46
Total assetsLn 16$73K
LiabilitiesLn 26−$33K
Net assetsLn 32$106K
OperationsPt I, VI
EmployeesI 51
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$47K$73K
Total assetsLn 16$47K$73K
LiabilitiesLn 26−$29K−$33K
Net assetsLn 32$76K$106K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$300$300
Accounting feesLn 11c$696$696
Other fees for servicesLn 11g$17K$17K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$2K$2K
OccupancyLn 16$99K$99K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$11K$11K
All other expensesLn 24e$32K$32K
Total functional expensesLn 25$167K$163K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $369K$298K$71K$2.4M 990 PDF
FY2024 $418K$356K$61K$2.3M 990 PDF
FY2023 $459K$281K$178K$2.2M 990 PDF
FY2022 Not on file
FY2021 $315K$169K$146K$252K 990 PDF
FY2020 Viewing $197K$167K$30K$106K 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
See the full FY2020 990 (6 parts)
Part I · Summary $197,069 revenue, 12 lines filed
I-8 Contributions and grants$4,268
I-9 Program service revenue$174,726
I-10 Investment income$42
I-11 Other revenue$18,033
I-12 Total revenue$197,069
I-13 Grants and similar amounts paid$300
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$166,313
I-18 Total expenses$166,613
I-19 Revenue less expenses$30,456
Part VI · Governance 0 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $197,069 across 7 lines filed
Lines not itemized here account for $2,210 of total revenue; see the IRS return.
VIII-1b Membership dues$465
VIII-1f All other contributions, gifts and grants$3,803
VIII-1h Total contributions, gifts and grants$4,268
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $174,726$174,726
VIII-3 Investment incomeRelated to mission $42$42
VIII-6 Net rental income or lossRelated to mission $15,823$15,823
VIII-12 Total revenueRelated to mission $192,801 · Unrelated business $0 · Excluded from tax $0$197,069
Part IX · Statement of functional expenses $166,613 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $300$300
IX-11c Accounting feesManagement $696$696
IX-11g Other fees for servicesPrograms $17,235$17,235
IX-12 Advertising and promotionPrograms $1,221$1,221
IX-13 Office expensesPrograms $2,226$2,226
IX-16 OccupancyPrograms $98,661$98,661
IX-19 Conferences, conventions and meetingsManagement $2,904$2,904
IX-23 InsurancePrograms $11,196$11,196
IX-24e All other expensesPrograms $32,174$32,174
IX-25 Total functional expensesPrograms $163,013 · Management $3,600 · Fundraising $0$166,613
Part X · Balance sheet $72,766 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $15,972$11,645
X-2 Savings and temporary cash investmentsStart of year $31,030$61,075
X-15 Other assets$46
X-16 Total assetsStart of year $47,002$72,766
X-24 Unsecured notes and loans payableStart of year −$28,646−$33,338
X-26 Total liabilitiesStart of year −$28,646−$33,338
X-32 Total net assets or fund balancesStart of year $75,648$106,104
X-33 Total liabilities and net assetsStart of year $47,002$72,766
Part XI · Reconciliation of net assets $106,104 net assets at year end
XI-1 Total revenue$197,069
XI-2 Total expenses$166,613
XI-3 Revenue less expenses$30,456
XI-4 Net assets at start of year$75,648
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$106,104

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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