Frederick County Fair Association INC: Nonprofit Profile, Financials & Form 990 (EIN 54-1016237)

Revenue by fiscal year
FY2020	$270K
FY2021	$446K
FY2022	$457K

Expenses by fiscal year
FY2020	$295K
FY2021	$406K
FY2022	$483K

Net assets by fiscal year
FY2020	$1.4M
FY2021	$1.4M
FY2022	$1.4M

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2022. IRS ruling in Jun 1978.

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

Who runs it and what they're paid

19 people listed on the 990.

Part VII, Section A · reportable compensation

Scott Brannon

President

$0Pt VII · Sec A

Richard Leight

Vice-President

$0Pt VII · Sec A

Valerie Wimer

Secretary

$0Pt VII · Sec A

Carolyn Williams

2nd Vice-President

$0Pt VII · Sec A

Scott Moulden

Treasurer

$0Pt VII · Sec A

Joe Lizer

Assistant Treasurer

$0Pt VII · Sec A

Mary Jane Leight

Reporter

$0Pt VII · Sec A

Bill English

Past President

$0Pt VII · Sec A

See Frederick County Fair Association INC executive salaries →

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

Operates a local agricultural and youth fair.

Questions for Frederick County Fair Association INC

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1 program · in their own filed words · FY2022

01

Operation of a local agricultural/youth fair

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 54-1016237) · Dispute this line

Pt IX · Ln 25 · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record

Grants received · FY2024

The Bank of Clarke County FoundationFY2024$3K

Total grants receivedfrom 1 funder$3K

By the numbers

The FY2022 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$457K

Ln 12

Fees for servicesLn 2g$434K

Other incomeLn 4–11$23K

Money outPt IX

$483K

Ln 25

Owns and owesPt X

$1.4M

net assets · Ln 32

Cash and savingsLn 1–2$49K

Total assetsLn 16$1.4M

LiabilitiesLn 26$0

PeoplePt VI, VII

19

listed · VII A

PaidVII A0

Voting boardVI 1a19

IndependentVI 1b19

2In more detail

Revenue in detailPt VIII

Fees for servicesLn 2g$434K

Other incomeLn 4–11$23K

Total revenueLn 12$457K

Assets in detailPt X, end of year

CashLn 1$49K

Cash and savings togetherLn 1–2$49K

Land, buildings, equipmentLn 10c$1.3M

Total assetsLn 16$1.4M

LiabilitiesLn 26$0

Net assetsLn 32$1.4M

OperationsPt I, VI

EmployeesI 50

VolunteersI 60

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY22	End FY22
Cash and savingsLn 1–2	$75K	$49K
Land, buildings, equipmentLn 10c	$1.3M	$1.3M
Total assetsLn 16	$1.4M	$1.4M
LiabilitiesLn 26	$1K	$0
Net assetsLn 32	$1.4M	$1.4M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Advertising and promotionLn 12	$2K
OccupancyLn 16	$14K
Conferences, conventions and meetingsLn 19	$475
InsuranceLn 23	$12K
Other expenses (24a–d)Ln 24	$454K
Total functional expensesLn 25	$483K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2022 Latest ViewingFiled with the IRS Jul 25, 2023	$457K	$483K	−$25K	$1.4M	990 PDF
FY2021Filed with the IRS Nov 15, 2022	$446K	$406K	$41K	$1.4M	990 PDF
FY2020Filed with the IRS Nov 15, 2021	$270K	$295K	−$24K	$1.4M	990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations

See the full FY2022 990

Part I · Summary $457,493 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $0$0

I-9 Program service revenuePrior year $411,042$434,264

I-10 Investment incomePrior year $0$0

I-11 Other revenuePrior year $35,370$23,229

I-12 Total revenuePrior year $446,412$457,493

I-13 Grants and similar amounts paidPrior year $0$0

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $0$0

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $405,865$482,755

I-18 Total expensesPrior year $405,865$482,755

I-19 Revenue less expensesPrior year $40,547−$25,262

Part VI · Governance 19 of 19 board members independent, 4 to look at

VI-1a Voting members of the governing body19

VI-1b Independent voting members19

VI-12a Written conflict of interest policyNo

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

Part VIII · Statement of revenue $457,493 across 3 lines filed

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $434,264$434,264

VIII-6 Net rental income or lossExcluded from tax $23,229$23,229

VIII-12 Total revenueRelated to mission $434,264 · Unrelated business $0 · Excluded from tax $23,229$457,493

Part IX · Statement of functional expenses $482,755 across 5 lines filed

IX-12 Advertising and promotion$1,500

IX-16 Occupancy$14,147

IX-19 Conferences, conventions and meetings$475

IX-23 Insurance$12,446

IX-24 Other expenses (24a–d)$454,187

IX-25 Total functional expenses$482,755

Part X · Balance sheet $1,381,296 assets, 10 lines filed

X-1 Cash, non-interest-bearingStart of year $75,494$48,996

X-10c Land, buildings and equipment, netStart of year $1,332,300$1,332,300

X-16 Total assetsStart of year $1,407,794$1,381,296

X-25 Other liabilitiesStart of year $1,236$0

X-26 Total liabilitiesStart of year $1,236$0

X-29 Capital stock or trust principalStart of year $0$0

X-30 Paid-in or capital surplusStart of year $0$0

X-31 Retained earnings or endowmentStart of year $1,406,558$1,381,296

X-32 Total net assets or fund balancesStart of year $1,406,558$1,381,296

X-33 Total liabilities and net assetsStart of year $1,407,794$1,381,296

Part XI · Reconciliation of net assets $1,381,296 net assets at year end

XI-1 Total revenue$457,493

XI-2 Total expenses$482,755

XI-3 Revenue less expenses−$25,262

XI-4 Net assets at start of year$1,406,558

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$1,381,296

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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Frederick County Fair Association INC

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Frederick County Fair Association INC

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV

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