Berlin Fair Association

Nonprofit profile at a glance

EIN
381227836
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Coopersville, MI, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$432,316
Expenses
$362,872
Assets
$1,872,607
Liabilities
$306,848

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • JOAN KUTCHIN (PRESIDENT)

Highest reported compensation

  • MARIA DUNNEBACK (TREASURER): $2,374 total reported compensation
  • CHAD HORLING (ASSISTANT SE): $2,374 total reported compensation
  • JOAN KUTCHIN (PRESIDENT): $2,349 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

With an emphasis on youth and agriculture, provide community with a financially sound fair that educates, entertains, and allows for community involvement with wholesome family atmosphere.

What it reported doing in 2024

Provide community with a financially sound fair that educates, entertains, and allows for community involvement with wholesome family atmosphere for ottawa, muskegon and kent county residents

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60%; rating input score 60
  • Program expense ratio: 71%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.1%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 5.16; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 60% of revenue deployed · 71% of spending went to programs
  • Governance: 20 of 20 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $2K · 19 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 19 filed money-flow records
  • 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: 7 of 8 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.