Athens County Agricultural Society
Nonprofit profile at a glance
- EIN
- 314392680
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Athens, OH, USA
- Phone
- 7405921991
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Agricultural Programs
Reported finances
- Revenue
- $988,838
- Expenses
- $1,054,131
- Assets
- $4,927,187
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- Jeremy Carr (President)
- Jeff Cox (Vice-President)
Highest reported compensation
- Ben Abfall (Treasurer): $5,920 total reported compensation
- Scott Rawlins (Secretary): $2,100 total reported compensation
- David Christman III (Director): $778 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Host and operate the Athens County Fair allowing residents to display and showcase their horticulture products livestock and skills that are agriculturally based thus providing an education for the young persons in the county.
What it reported doing in 2024
Jr. & Sr. Fair Entertainment
Operating model
- Revenue model
- Other-operating. 90% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 60
- Accountability: 75
- Sustainability: 52
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 88%; rating input score 88; 22nd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.6%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 4.67; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 1.3%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: 27.6% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 24.9% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: -0.1% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 132 of 150 board members independent · 5 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $6K · 18 people listed · 1 of 6 pay-setting controls reported
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 21/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 59/100.