Form 990 for tax year 2023
Filed by OHIO COUNTY & INDEPENDENT AGRICULTURAL SOCIETIES.
What the amendment changed
Compared with the return it replaced , filed 16 October 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Those are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $1,937,933
- Total expenses
- $1,845,290
- Contributions and grants received
- $963,025
- Grants paid
- $0
- Program service revenue
- $951,747
- Investment income
- $146
- Other revenue
- $23,015
- Total assets, end of year
- $883,577
- Total liabilities, end of year
- $480,686
- Net assets or fund balances, end of year
- $402,891
- Program services expenses (Part IX)
- $1,660,759
- Management and general expenses
- $184,531
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,660,759
Program services were 90.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$952,566
-
1f · All other contributions, gifts and grants
$10,459
-
2a · Program service revenue: Admissions
total $540,426 · related or exempt $540,426
-
2b · Program service revenue: Jr Fair Buy Backs
total $75,697 · related or exempt $75,697
-
2c · Program service revenue: Other Activities
total $119,936 · related or exempt $119,936
-
2d · Program service revenue: Rentals
total $115,748 · related or exempt $115,748
-
2e · Program service revenue: Sales
total $54,786 · related or exempt $54,786
-
2f · All other program service revenue
total $45,154 · related or exempt $45,154
-
3 · Investment income
total $146 · related or exempt $146
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Utility Reimbursements
total $23,015 · related or exempt $23,015
-
11e · Other revenue, total
$23,015
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $42,544 · program services $38,290 · management and general $4,254
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $450 · program services $405 · management and general $45
-
10 · Payroll taxes
total $2,116 · program services $1,904 · management and general $212
-
11a · Fees: management
total $54,620 · program services $49,158 · management and general $5,462
-
11b · Fees: legal
total $11,671 · program services $10,504 · management and general $1,167
-
11c · Fees: accounting
total $9,530 · program services $8,577 · management and general $953
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $2,687 · program services $2,418 · management and general $269
-
11g · Fees: other
total $437,885 · program services $394,096 · management and general $43,789
-
12 · Advertising and promotion
total $73,067 · program services $65,760 · management and general $7,307
-
13 · Office expenses
total $0
-
14 · Information technology
total $3,829 · program services $3,446 · management and general $383
-
15 · Royalties
total $0
-
16 · Occupancy
total $155,772 · program services $140,195 · management and general $15,577
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $41,808 · program services $37,627 · management and general $4,181
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $21,429 · program services $19,286 · management and general $2,143
-
23 · Insurance
total $68,849 · program services $61,964 · management and general $6,885
-
24a · Other expenses: Livestock Expenses
total $505,816 · program services $455,234 · management and general $50,582
-
24b · Other expenses: Racing
total $116,561 · program services $104,905 · management and general $11,656
-
24c · Other expenses: Rent/Lease
total $92,850 · program services $83,565 · management and general $9,285
-
24d · Other expenses: Other Misc Expenses
total $70,586 · program services $63,527 · management and general $7,059
-
24e · All other expenses
total $133,220 · program services $119,898 · management and general $13,322
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $55,676 · end of year $207,835
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$721,805
-
10b · Land, buildings and equipment: accumulated depreciation
$46,969
-
10c · Land, buildings and equipment, net
beginning of year $681,233 · end of year $674,836
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $906
-
25 · Other liabilities
beginning of year $447,557 · end of year $480,686
-
31 · Retained earnings, endowment or other funds
beginning of year $289,352 · end of year $402,891
Mission and programs · 2023
Mission
PROVIDES UNION COUNTY WITH AGRICULTURAL EDUCATION AND ENTERTAINMENT. ALL COUNTY RESIDENTS BENEFIR BY ATTENDING OR PARTICIPATING
-
PROVIDED AGRICULTURAL EDUCATION AND ENTERTAINMENT TO UNION COUNTY RESIDENTS
Expenses $1,660,759 · Revenue $951,747
As filed on the 2023 return.
Listed in Part VII
-
Eric Burns
Director
- Total calculated
- $0
- Hours/week
- 0
-
Jason Schumway
Director
- Total calculated
- $0
- Hours/week
- 0
-
Jeff Medley
Director
- Total calculated
- $0
- Hours/week
- 0
-
Sara Quick
Director
- Total calculated
- $0
- Hours/week
- 0
-
Brian Wilson
Director
- Total calculated
- $0
- Hours/week
- 0
-
Chris Will
Director
- Total calculated
- $0
- Hours/week
- 0
-
Hunter Tuel
Director
- Total calculated
- $0
- Hours/week
- 0
-
Michaela Medley Tuel
Director
- Total calculated
- $0
- Hours/week
- 0
-
Levi Medley
Director
- Total calculated
- $0
- Hours/week
- 0
-
Michelle Kuhlwein
Director
- Total calculated
- $0
- Hours/week
- 0
-
Jeremy Jenkins
Director
- Total calculated
- $0
- Hours/week
- 0
-
Dexter Coffey
Director
- Total calculated
- $0
- Hours/week
- 0
-
Jeff Reidman
Director
- Total calculated
- $0
- Hours/week
- 0
-
Andy Partee
Director
- Total calculated
- $0
- Hours/week
- 0
-
Jessica Wells
Secretary
- Total calculated
- $0
- Hours/week
- 0
-
Trent Judy
Vice President
- Total calculated
- $0
- Hours/week
- 0
-
Jared Kuhlwein
President
- Total calculated
- $0
- Hours/week
- 0
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 23 October 2025
- IRS schema version
- 2023v6.0
- Source object
- 202542969349300704
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