Gallia County Agriculture Ctr Inc

Nonprofit profile at a glance

EIN
311354160
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Gallipolis, OH, USA
Phone
7404466173
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$76,901
Expenses
$69,302
Assets
$549,963
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KENT M SHAWVER (PRESIDENT)

People named in this filing

  • KENT M SHAWVER (PRESIDENT)
  • JOHN L PAYNE (DIRECTOR)
  • JAMES MATT SAUNDERS (SECRETARY/TR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Please see original 1023 application from 1992 which was approved by the IRS and then see brief description below. The gallia agricultural center at its inception, solicited contributions from the public for the purpose of constructing a facility building consisting of offices and meeting rooms in order to bring the various local agricultural organizations (which were scattered thoughout the county) together under one roof to better serve the public. The gallia agricultural center uses public support and receives rent from the various agencies located in the building in order to construct and maintain the facilty. The rental activity program of the organization is the primary exempt function.

What it reported doing in 2024

The organization built a building which it rents to various agencies at market rental rates. This is the organizations main exempt function and the expenses associated with this program are listed here and the income for this program is reported on page 1 under program revenues.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 93% 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 87
  • Accountability: 64
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.8%; rating input score 82
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.9%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 7.94; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 81.8% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $69K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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 6 not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.