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Frederick County Fair Association INC FY2020 filing

IRS exemption revoked

Winchester, VA501(c)(5)EIN 54-1016237Revenue $270K in FY2020

On file with the IRSfrederickcountyfair.comP O Box 2005 · Winchester, VATax-exempt since Jun 1978

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Operation of a local agricultural/youth fair

Mission: Form 990 Part I, line 1

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $3K a year · under 1% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $3K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$270K
Spent
$295K
Net assets
$1.4M
By yearFY2020–FY2022
Revenue
$270K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$270K
FY2021$446K
FY2022$457K
Expenses
$295K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$295K
FY2021$406K
FY2022$483K
Net assets
$1.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.4M

From the FY2020 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: 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
$0Pt VII · Sec A
Bill English
Past President
$0Pt VII · Sec A
See Frederick County Fair Association INC executive salaries →

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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

Operates a local agricultural and youth fair.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

Operation of a local AGRICULTURAL/YOUTH fair

Pt IX · 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 FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$270K
Ln 12
Fees for servicesLn 2g$252K
Other incomeLn 4–11$18K
Money outPt IX
$295K
Ln 25
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$34K
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$252K
Other incomeLn 4–11$18K
Total revenueLn 12$270K
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
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
LineStart FY20End FY20
Cash and savingsLn 1–2$58K$34K
Land, buildings, equipmentLn 10c$1.3M$1.3M
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.4M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Advertising and promotionLn 12$609
OccupancyLn 16$10K
Conferences, conventions and meetingsLn 19$150
InsuranceLn 23$11K
Other expenses (24a–d)Ln 24$273K
Total functional expensesLn 25$295K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $457K$483K−$25K$1.4M 990 PDF
FY2021 $446K$406K$41K$1.4M 990 PDF
FY2020 Viewing $270K$295K−$24K$1.4M 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 $270,253 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $302,854$251,773
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $23,443$18,480
I-12 Total revenuePrior year $326,297$270,253
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 $310,097$294,516
I-18 Total expensesPrior year $310,097$294,516
I-19 Revenue less expensesPrior year $16,200−$24,263
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 $270,253 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $251,773$251,773
VIII-6 Net rental income or lossExcluded from tax $18,480$18,480
VIII-12 Total revenueRelated to mission $251,773 · Unrelated business $0 · Excluded from tax $18,480$270,253
Part IX · Statement of functional expenses $294,516 across 5 lines filed
IX-12 Advertising and promotion$609
IX-16 Occupancy$9,728
IX-19 Conferences, conventions and meetings$150
IX-23 Insurance$11,251
IX-24 Other expenses (24a–d)$272,778
IX-25 Total functional expenses$294,516
Part X · Balance sheet $1,366,011 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $57,974$33,711
X-10c Land, buildings and equipment, netStart of year $1,332,300$1,332,300
X-16 Total assetsStart of year $1,390,274$1,366,011
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,390,274$1,366,011
X-33 Total liabilities and net assetsStart of year $1,390,274$1,366,011
Part XI · Reconciliation of net assets $1,366,011 net assets at year end
XI-1 Total revenue$270,253
XI-2 Total expenses$294,516
XI-3 Revenue less expenses−$24,263
XI-4 Net assets at start of year$1,390,274
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,366,011

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

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