Green County Agricultural Society and Mechanics Institute

Nonprofit profile at a glance

EIN
390318825
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Monroe, WI, USA
Phone
6083259159
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$515,902
Expenses
$509,080
Assets
$941,166
Liabilities
$57,953

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BRIAN BECK (PRESIDENT)
  • NICK MAVEUS (VICE PRESIDENT)

Highest reported compensation

  • LESLIE BRUGGER (SECRETARY): $2,760 total reported compensation
  • JOHN DIECKHOFF (DIRECTOR): $1,730 total reported compensation
  • DEREK GILBERTSON (DIRECTOR): $1,710 total reported compensation

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

Overview

Mission

The purpose of the society is to promote and sponsor public exhibitions such as the green county fair with the primary purpose to educate and develop excellence in green county with an emphasis on youth by giving recognition to their endeavors through exhibits of leadership, animal sciences, natural sciences, plant and soil sciences, mechanical sciences, family living, cultural arts, and other educational activities.

What it reported doing in 2024

Operation of green county fair.

Operating model

Revenue model
Earned-program. 82% 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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 92
  • Accountability: 9
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.8%; rating input score 55
  • Program expense ratio: 55.8%; rating input score 56
  • 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.85; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 54.8% of revenue deployed · 55.8% of spending went to programs
  • Governance: 0 of 9 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $284K in reported program spending
  • Leadership: top reported pay $3K · 10 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.