Nonprofit · EIN 23-7179678
BERKELEY COUNTY YOUTH FAIR INC
Tax-exempt · MARTINSBURG, WV 25402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $584,000 | $513,212 | $70,788 | $1,799,383 | $26,555 | $1,772,828 |
| December 31, 2024 | 990 | $611,844 | $449,875 | $161,969 | $1,720,199 | $18,159 | $1,702,040 |
| December 31, 2023 | 990 | $470,281 | $362,537 | $107,744 | $1,567,757 | $27,685 | $1,540,072 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,161
- of which government grants
- $10,990
- Program service revenue
- $432,363
- Investment income
- $20,720
- Net rental income
- $23,138
- Net income from fundraising events
- $39,618
- Other revenue
- $62,756
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $6,000
- Salaries, compensation and benefits (total)
- $6,459
- Professional fundraising fees
- $0
- Legal fees
- $5,985
- Accounting fees
- $8,550
- Occupancy
- $48,060
- Depreciation
- $57,739
- Program services (functional)
- $443,177
- Management and general (functional)
- $70,035
Balance sheet and other
- Total assets, start of year
- $1,720,199
- Total assets, end of year
- $1,799,383
- Total liabilities, end of year
- $26,555
- Net assets, end of year
- $1,772,828
- Land, buildings and equipment
- $1,264,059
- Net assets without donor restrictions
- $1,760,869
- Net assets with donor restrictions
- $11,959
- Gross receipts
- $605,957
- Employees
- 1
- Volunteers
- 170
- Year formed
- 1976
- State of legal domicile
- WV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEAN MCDONALD | PRESIDENT Officer | 4 | $0 |
| CHARLIE MOORE | 1ST VICE PRESIDENT Officer | 2 | $0 |
| VICKIE KNIGHT | 2ND VICE PRESIDENT Officer | 2 | $0 |
| JR BARRETT | 3RD VICE PRESIDENT Officer | 2 | $0 |
| MCKENNA FLOHR | RECORDING SECRETARY Officer | 2 | $0 |
| BETH PANCIONE | CORRESPONDING SECRETARY Officer | 2 | $0 |
| BRANDON CAMPBELL | TREASURER Officer | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEAN MCDONALD | PRESIDENT Officer | 4 | $0 |
| CHARLIE MOORE | 1ST VICE PRESIDENT Officer | 2 | $0 |
| VICKIE KNIGHT | 2ND VICE PRESIDENT Officer | 2 | $0 |
| JR BARRETT | 3RD VICE PRESIDENT Officer | 2 | $0 |
| MCKENNA FLOHR | RECORDING SECRETARY Officer | 2 | $0 |
| BETH PANCIONE | CORRESPONDING SECRETARY Officer | 2 | $0 |
| BRANDON CAMPBELL | TREASURER Officer | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEAN MCDONALD | PRESIDENT Officer | 4 | $0 |
| CHARLIE MOORE | 1ST VICE PRESIDENT Officer | 2 | $0 |
| VICKIE KNIGHT | 2ND VICE PRESIDENT Officer | 2 | $0 |
| JR BARRETT | 3RD VICE PRESIDENT Officer | 2 | $0 |
| SAMANTHA VERDI | RECORDING SECRETARY Officer | 2 | $0 |
| BETH PANCIONE | CORRESPONDING SECRETARY Officer | 2 | $0 |
| BRANDON CAMPBELL | TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1302, MARTINSBURG, WV 25402-1302
- Principal officer (990 for 2025)
- BRANDON CAMPBELL, P O BOX 1302, MARTINSBURG, WV 25402
- Signed the 990
- BRANDON CAMPBELL, TREASURER
- Phone
- (304) 268-1807
- Return prepared by
- RUTHERFORD & JOHNSON PC
Mission
THE MISSION OF THE BERKELEY COUNTY YOUTH FAIR IS TO PROVIDE POSITIVE YOUTH DEVELOPMENT IN ORDER TO STRENGTHEN AND EXPAND YOUNG PEOPLE'S CAPACITIES, KNOWLEDGE AND SKILLS THROUGH EDUCATION, TRAINING, SHOWMANSHIP AND COMPETITIONS THEREBY ENABLING THEM TO BECOME PRODUCTIVE AND CONTRIBUTING CITIZENS OF BERKELEY COUNTY.
Program accomplishments
- BERKELEY COUNTY YOUTH FAIR HELD ANNUALLY IN AUGUST TO BENEFIT 4-H, FFA, GIRL SCOUTS, BOY SCOUTS, FCCLA AND THE BOYS & GIRLS CLUB.Expenses $443,177 · revenue $432,363
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7179678
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N520)
- Assets (IRS master file)
- $1,799,383
- Income (IRS master file)
- $605,957
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $584,000 | $513,212 | $1,799,383 | XML |
| 990 | December 2024 | $611,844 | $449,875 | $1,720,199 | IRS |
| 990 | December 2023 | $470,281 | $362,537 | $1,567,757 | XML |
| 990 | December 2022 | $452,372 | $368,851 | $1,446,644 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7179678).
Questions about BERKELEY COUNTY YOUTH FAIR INC
- What is the EIN of BERKELEY COUNTY YOUTH FAIR INC?
- The employer identification number (EIN) of BERKELEY COUNTY YOUTH FAIR INC is 23-7179678.
- Is BERKELEY COUNTY YOUTH FAIR INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to BERKELEY COUNTY YOUTH FAIR INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BERKELEY COUNTY YOUTH FAIR INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BERKELEY COUNTY YOUTH FAIR INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BERKELEY COUNTY YOUTH FAIR INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BERKELEY COUNTY YOUTH FAIR INC?
- The 990 for the year ended December 31, 2025 names BRANDON CAMPBELL.
- Who are the officers and directors of BERKELEY COUNTY YOUTH FAIR INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does BERKELEY COUNTY YOUTH FAIR INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $584,000, expenses of $513,212 and total assets of $1,799,383 at year end.
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