Berkeley County Youth Fair Inc

Nonprofit profile at a glance

EIN
237179678
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Martinsburg, WV, USA
Phone
3042681807
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fairs

Official website

Reported finances

Revenue
$584,000
Expenses
$513,212
Assets
$1,799,383
Liabilities
$26,555

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DEAN MCDONALD (PRESIDENT)
  • CHARLIE MOORE (1ST VICE PRESIDENT)
  • VICKIE KNIGHT (2ND VICE PRESIDENT)
  • JR BARRETT (3RD VICE PRESIDENT)

People named in this filing

  • DEAN MCDONALD (PRESIDENT)
  • CHARLIE MOORE (1ST VICE PRESIDENT)
  • VICKIE KNIGHT (2ND VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the berkeley county youth fair is to provide positive youth development in order to strengthen and expand young people's capacities, knowledge and skills through education, training, showmanship and competitions thereby enabling them to become productive and contributing citizens of berkeley county.

What it reported doing in 2025

Berkeley county youth fair held annually in august to benefit 4-h, ffa, girl scouts, boy scouts, fccla and the boys & girls club.

Operating model

Revenue model
Earned-program. 74% of the money available for current operations came from fees and other program 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75%; rating input score 75
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.1%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 3.51; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 75% of revenue deployed · 86.4% of spending went to programs
  • Governance: 83 of 83 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $443K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.