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        <BookValueAmt>310543</BookValueAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY RESIDENT OF GEAUGA COUNTY, TWENTY-ONE YEARS OF AGE OR OVER, MAY BECOME A MEMBER OF THE GEAUGA COUNTY AGRICULTURAL SOCIETY. MEMBERS HAVE THE RIGHT TO RUN FOR AN VOTE ON DIRECTORS OF THE SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR TO FILING, A COPY OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THIER REVIEW AND COMMENT AT THE BOARD MEETING PROCEEDING FILING. MEMBER MAY ALSO REVEIW A COPY AT THE TREASURER'S OFFICE DURING WORKING HOURS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS FOR ESTABLISHING THE SALARIES AND WAGES FOR OFFICERS AND EMPLOYEES IS INITIATED IN THE BUDGET PHASE OF ANNUAL PLANNING. RECOMMENDATIONS ARE MADE TO THE SOCIETY TO SET THE BUDGET AMOUNT AND THE SALARY AMOUNT FOR THE YEAR. HOURLY RATES ARE SET TO BE COMPETITIVE WITH THE LOCAL MARKET. THE IMPACT ON THE BUDGET IS ESTIMATED BY TAKING THE LAST YEAR'S HOURS WORKED, INCLUDING ANY NEW EMPLOYEES AND PROGRAMS, THEN MULTIPLYING BY THE AMOUNT OF THE INCREASE. DIRECTOR PAUL HARRIS IS ACTIVE IN THE OHIO FAIR MANAGER'S ASSOCIATION AS THE DIRECTOR FOR DISTRICT 9. HE IS ABLE TO ACCESS THE WAGES OF ALL FAIR PERSONNEL IN THE STATE OF OHIO AND ADDS THAT INFORMATION TO THE PROCESS. NONE OF THE OFFICERS WHO ARE ALSO DIRECTORS PARTICIPATE IN THE CONVERSATIONS OR VOTING ON THIER SALARIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ESTABLISHMENT OF SALARIES AND WAGES IS THE SAME AS FOR OFFICERS AND DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC YEAR-ROUND DURING REGULAR OFFICE HOURS. HOWEVER, IF A PERSON CALLS THE OFFICE AND HAS A FAX OR EMAIL AVAILABLE, MANY OF THE DOCUMENTS CAN BE ACCESSED IN THAT MANNER. IT IS THE GOAL OF THE SOCIETY TO HAVE ALL OF THE POLICIES AVAILABLE ONLINE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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</Return>