2025-10-13T13:44:43-04:00 2024-11-30 453273424 Kress & Company LLC 980 W Poe Road Ste 2 Bowling Green OH 43402 990 2023-12-01 344445123 OHIO COUNTY & INDEPENDENT OHIO PO BOX 146 BOWLING GREEN OH 43402 LAURA WESTGATE MANAGER 4193520441 2025-10-07 true true Amanda J Kress CPA P00501025 4194195039 2025-10-13 X 2023 2025-03-06 01:10:19Z AGRICULTURAL SOCIETY INC LAURA WESTGATE 1904254 false X WWW.WOODCOUNTY-FAIR.COM X 1883 OH TO OPERATE THE WOOD COUNTY FAIR, MAINTAIN THE GROUNDS, AND RENT THE GROUNDS FOR EVENTS THAT ARE SCHEDULED FOR THE BENEFIT OF THE CITIZENS OF WOOD COUNTY, OHIO IN ACCORDANCE WITH THE OHIO DEPARTMENT OF AGRICULTURE. 29 29 13 65 0 0 195735 317940 1060765 1550050 4213 6842 25759 -95246 1286472 1779586 5430 0 0 230347 297127 0 0 897136 1512925 1132913 1810052 153559 -30466 1133820 1089382 17684 4127 1116136 1085255 TO OPERATE THE WOOD COUNTY FAIR, MAINTAIN THE GROUNDS, AND RENT THE GROUNDS FOR EVENTS THAT ARE SCHEDULED FOR THE BENEFIT OF THE CITIZENS OF WOOD COUNTY, OHIO IN ACCORDANCE WITH THE OHIO DEPARTMENT OF AGRICULTURE. false false 1643701 1454804 CONDUCTS THE WOOD COUNTY, OHIO FAIR FOR ONE WEEK TO PROMOTE AGRICULTURE BY PROVIDING AND MAINTAINING FACILITIES TO SUPPORT THE PROGRAMS ACTIVITIES SUCH AS JUNIOR & SENIOR FAIR COMPETITIONS, AMUSEMENT RIDES, HORSE RACES, GRANDSTAND EVENTS, ETC. FOR THE BENEFIT OF THE CITIZENS OF WOOD COUNTY, OHIO. THE FAIR WAS ATTENDED BY APPROXIMATELY 100,000 PEOPLE. 1643701 true false false false false false false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false true 50 0 true 13 true false false false false false false false false false false false false false false X 29 29 false false false false true true true true true false false true true true false true true true true false X LAURA WESTGATE 4193520441 PO BOX 146 BOWLING GREEN OH 43402 LAURA WESTGATE MANAGER 40.00 0.00 X X 52500 0 0 KATHERINE THOMAS SECTREAS 40.00 0.00 X X 27850 0 0 ROBERT STROW DIRECTOR 5.00 0.00 X 322 0 0 DAVE NIETZ DIRECTOR 5.00 0.00 X 322 0 0 BROCK ABKE DIRECTOR 5.00 0.00 X 314 0 0 PAUL PERRY 2ND VP 5.00 0.00 X X 282 0 0 JOHN NISSEN PRESIDENT 5.00 0.00 X X 275 0 0 DEANNE CORKEN DIRECTOR 5.00 0.00 X 250 0 0 JESSICA NAGEL DIRECTOR 5.00 0.00 X 244 0 0 CONNI GRAMES DIRECTOR 5.00 0.00 X 242 0 0 CHARLIE BLASIUS DIRECTOR 5.00 0.00 X 226 0 0 CODY BAME DIRECTOR 5.00 0.00 X 223 0 0 DOUG MICHAELIS DIRECTOR 5.00 0.00 X 222 0 0 STEVE SPECK DIRECTOR 5.00 0.00 X 219 0 0 CHRIS SHILLING DIRECTOR 5.00 0.00 X 217 0 0 TONY VIOLI DIRECTOR 5.00 0.00 X 214 0 0 JON SHINEW DIRECTOR 5.00 0.00 X 212 0 0 JUSTIN BARNDT DIRECTOR 5.00 0.00 X 210 0 0 DONALD BECHSTEIN DIRECTOR 5.00 0.00 X 190 0 0 MELISSA LEIMGRUBER DIRECTOR 5.00 0.00 X 183 0 0 MATT ZEIGLER DIRECTOR 5.00 0.00 X 179 0 0 CRAIG COE DIRECTOR 5.00 0.00 X 176 0 0 KIP MCDOWELL DIRECTOR 5.00 0.00 X 157 0 0 TYLER BURRIS DIRECTOR 5.00 0.00 X 146 0 0 BRAD HANNAN DIRECTOR 5.00 0.00 X 144 0 0 NICK HANNAN DIRECTOR 5.00 0.00 X 109 0 0 JOSH NUTTER 1ST VP 5.00 0.00 X X 98 0 0 KALEN BLOOM DIRECTOR 5.00 0.00 X 82 0 0 CHRISTINA ADAMS DIRECTOR 5.00 0.00 X 75 0 0 ABBY WINSLOW DIRECTOR 5.00 0.00 X 72 0 0 JIM GRAMES DIRECTOR 5.00 0.00 X 61 0 0 86016 0 0 0 false false false 46200 1078 270662 317940 RENTAL INCOME 900099 313903 313903 ADMISSION FEES 900099 381498 381498 EXHIBITOR FEES 900099 149182 149182 CONTEST & ENTRY FEES 900099 13603 13603 SPONSORSHIPS & PROMOTIO 900099 691864 691864 1550050 6842 6842 1078 20467 124668 -104201 -104201 8287 8287 8287 SALES TAX DISCOUNT 900099 668 668 668 1779586 1454804 0 6842 X 58166 10500 47666 216018 180251 35767 22943 16978 5965 1500 1500 7209 7209 23343 23343 5698 4559 1139 12273 7532 4741 404087 394063 10024 7708 7708 16021 16021 551 551 24536 24536 60267 60028 239 EQUIPMENT RENTAL 62750 59036 3714 MERCHANT FEES 15994 15994 TAXES 1750 1750 SCHEDULE O 869238 862324 6914 1810052 1643701 166351 0 213031 189185 129495 133439 2220959 1454201 791294 766758 1133820 1089382 4320 4127 13364 17684 4127 X 1116136 1085255 1116136 1085255 1133820 1089382 -30466 -415 0 X false false false X 177417 193376 147789 195735 317940 1032257 407005 794205 731096 1086524 1454804 4473634 584422 987581 878885 1282259 1772744 5505891 5505891 740 1105 5161 4213 6842 18061 740 1105 5161 4213 6842 18061 103370 103370 585162 988686 987416 1286472 1779586 5627322 0.97840 0.97590 0.00000 0.00000 X 479350 479350 1571080 1318680 252400 170529 135521 35008 766758 20466 105198 19470 false 20466 105198 19470 124668 -104202 OH true false false false 1.000 WILLIAM PETERS-OH HARNESS RACING AS 5648 BEERBOWER RD EDGERTON OH 43517 false false Members or stockholder classes and rights Part VI line 6 SECTION A LINE 6--INDIVIDUALS WHO ARE RESIDENTS OF WOOD COUNTY, OH MAY PURCHASE MEMBERSHIPS IN WOOD COUNTY AGRICULTURAL SOCIETY FOR $30.00 AT THE OFFICES OF THE SOCIETY. MEMBERSHIP INCLUDES ENTRY FEES FOR THE DURATION OF THE FAIR. THERE WERE APPROXIMATELY 500 MEMBERS DURING FISCAL YEAR ENDED 2024. Member election for additional members Part VI line 7a MEMBERS ARE ENTITLED TO VOTE ON THE ELECTION OF THE BOARD OF DIRECTORS ( ONE-THIRD OF THE DIRECTORS ARE ELECTED TO SERVE A THREE YEAR TERM EACH YEAR). Governing body decisions Part VI line 7b MEMBERS VOTE ON AMENDMENTS TO THE CONSTITUTION OR BY-LAWS OF THE SOCIETY SUBMITTED TO THE MEMBERSHIP EACH YEAR. MEMBERS DO NOT SHARE IN THE PROFITS OR NET ASSSETS OF THE SOCIETY UPON DISSOLUTION . Governing body meeting documentation Part VI line 8a MEETINGS OF THE BOARD OF DIRECTORS ARE CONTEMPORANEOUSLY DOCUMENTED BY WRITTEN MINUTES WHICH ARE DISTRIBUTED TO THE BOARD MONTHLY AND ARE FORMALLY APPROVED AT THE FOLLWOING MEETING. Committee meeting documentation Part VI line 8b EACH COMMITTEE DOES NOT KEEP WRITTEN MINUTES OF ITS MEETING, BUT DOES REPORT MONTHLY TO THE BOARD AND ANY ACTIONS ARE RECORDED IN THE MONTHLY BOARD MINUTES AS DESCRIBED IN 8 A. Form 990 governing body review Part VI line 11 A COPY IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT. THE BOARD APPROVES THE FILING OF THE RETURN. Conflict of interest policy compliance Part VI line 12c THE BOARD IS REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST IN A STATEMENT ANNUALLY. THE SOCIETY RELIES ON BOARD MEMBERS TO BE TRUTHFUL IN THEIR STATEMENTS. CEO executive director top management comp Part VI line 15a COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD. THE BOARD UTILIZES COMPARABLES FROM OTHER AGRICULTURAL SOCIETIES IN OHIO. ALL COMPENSATION IS APPROVED BY THE BOARD. Other officer or key employee compensation Part VI line 15b COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD. THE BOARD UTILIZES COMPARABLES FROM OTHER AGRICULTURAL SOCIETIES IN OHIO. ALL COMPENSATION IS APPROVED BY THE BOARD. Governing documents etc available to public Part VI line 19 SECTION C, LINE 19 -- THE FORM 990 , 1023, BOARD MINUTES, AND ANY GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST AT THE WOOD COUNTY, OHIO FAIR OFFICE. THE SOCIETY ALSO ANNUALLY PUBLISHES A SUMMARY OF FINANCIAL DATA IN THE NEWSPAPER. THE AUDITOR OF STATE PERFORMS AUDITS OF THE SOCIETY ON A BIENNIAL BASIS. THE LAST SUCH EXAMINATION WAS PERFORMED FOR FISCAL YEARS 2022 AND 2023. List of other expenses Part IX line 24e OTHER PROGRAM SERVICE EXPENSES: CLEANING SERVICES-$13,912; SECURITY SERVICES-$14,968; REFUSE- $11,885; SOUND SYSTEM-$13,000; ELECTRICAL SERVICES-$13,500; OTHER SERVICES-$18,655; SENIOR FAIR EXPENSES-$44,505; JUNIOR FAIR EXPENSES-$516,276; ENTERTAINMENT- $198,123; TICKETS-$17,500; TOTAL:$862,324 OTHER MANAGEMENT EXPENSES: CLEANING SERVICES-$1,546; REFUSE-$1,321; SECURITY - $3,742; MEMBERSHIPS -$305 TOTAL- $6,914