Nonprofit · EIN 38-2433789
OGEMAW COUNTY AGRICULTURAL SOCIETY
Tax-exempt · WEST BRANCH, MI 48661
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,211,785 | $1,167,089 | $44,696 | $767,650 | $0 | $767,650 |
| December 31, 2024 | 990 | $1,072,308 | $1,063,640 | $8,668 | $722,954 | $0 | $722,954 |
| December 31, 2023 | 990 | $33,374 | $66,021 | -$32,647 | $714,286 | $0 | $714,286 |
| September 30, 2023 | 990 | $1,096,030 | $951,440 | $144,590 | $746,933 | $0 | $746,933 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,321
- of which government grants
- $12,171
- Membership dues
- $150
- Program service revenue
- $1,084,513
- Investment income
- $5,093
- Net rental income
- $60,266
- Net income from fundraising events
- $43,438
- Net income from gaming
- $6,154
- Other revenue
- $109,858
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,022
- Occupancy
- $114,299
- Program services (functional)
- $1,137,014
- Management and general (functional)
- $30,075
Balance sheet and other
- Total assets, start of year
- $722,954
- Total assets, end of year
- $767,650
- Total liabilities, end of year
- $0
- Net assets, end of year
- $767,650
- Net assets without donor restrictions
- $767,650
- Gross receipts
- $1,268,940
- Employees
- 0
- Year formed
- 1981
- State of legal domicile
- MI
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 |
|---|---|---|---|
| MICHELLE PARLIAMENT | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARAH RAU | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| MARY BELL | TREASURER Trustee or director, Officer | 2 | $0 |
| TRACEY BINGHAM | SECRETARY Trustee or director, Officer | 2 | $0 |
| KISHA HUTCHINSON | BOARD MEMBER Trustee or director | 2 | $0 |
| CHAD WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| TONYA SCHAGEL | BOARD MEMBER Trustee or director | 2 | $0 |
| RICK WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| WAYNE ZETTLE | BOARD MEMBER Trustee or director | 2 | $0 |
| BRAD WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| TONY WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| MIKE RAU | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVE WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| MORGAN BARRETT | BOARD MEMBER Trustee or director | 2 | $0 |
| BRANDON DIEHL | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE PARLIAMENT | PRESIDENT Trustee or director, Officer | 2 | $0 |
| RANDY WANGLER | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| MARY BELL | TREASURER Trustee or director, Officer | 2 | $0 |
| TRACEY BINGHAM | SECRETARY Trustee or director, Officer | 2 | $0 |
| SARAH RAU | BOARD MEMBER Trustee or director | 2 | $0 |
| MARY SCHMITT | BOARD MEMBER Trustee or director | 2 | $0 |
| CHAD WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| CORRIE WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| RICK WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| WAYNE ZETTLE | BOARD MEMBER Trustee or director | 2 | $0 |
| BRAD WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| TONY WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| MIKE RAU | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVE WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| MORGAN BARRET | BOARD MEMBER Trustee or director | 2 | $0 |
| BRANDON DIEHL | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE PARLIAMENT | PRESIDENT Trustee or director, Officer | 2 | $0 |
| RANDY WANGLER | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| MARY BELL | TREASURER Trustee or director, Officer | 2 | $0 |
| SARA RAU | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARY SCHMITT | BOARD MEMBER Trustee or director | 2 | $0 |
| CORRIE WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| KISHA HUTCHINSON | BOARD MEMBER Trustee or director | 2 | $0 |
| CHAD WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| DAVE WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| BRAD WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| RICK WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| TONY WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| MIKE RAU | BOARD MEMBER Trustee or director | 2 | $0 |
| WAYNE ZETTLE | BOARD MEMBER Trustee or director | 2 | $0 |
| JARREN NELSON | BOARD MEMBER Trustee or director | 2 | $0 |
| JUSTIN NELSON | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended September 30, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY BELL | TREASURER Trustee or director, Officer | 2 | $0 |
| TRACY BINGHAM | BOARD MEMBER Trustee or director | 2 | $0 |
| LACEY HAWLEY | BOARD MEMBER Trustee or director | 2 | $0 |
| TREVOR HUTCHINSON | BOARD MEMBER Trustee or director | 2 | $0 |
| MARTY LUCAS | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHELLE PARLIAMENT | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARA RAU | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARY SCHMITT | BOARD MEMBER Trustee or director | 2 | $0 |
| SHARON TOLFREE | BOARD MEMBER Trustee or director | 2 | $0 |
| BRAD WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| CHAD WANGLER | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| CORRIE WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| RANDY WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| RICK WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| TONY WANGLER | BOARD MEMBER Trustee or director | 2 | $0 |
| WAYNE ZETTLE | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 175, WEST BRANCH, MI 48661-0175
- Principal officer (990 for 2025)
- MICHELLE PARLIAMENT, 244 ENGEL RD, WEST BRANCH, MI 48661
- Signed the 990
- MARY BELL, TREASURER
- Phone
- (989) 345-5393
- Website
- WWW.OGEMAWCOUNTYFAIR.ORG
- Return prepared by
- STEPHENSON & COMPANY PC
Mission
EDUCATION AND PRESERVATION OF THE PAST, PRESENT, AND THE FUTURE. EDUCATIONAL PROMOTION OF THE SCIENCES OF AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, HOUSEHOLD ARTS, AND ECONOMICS ARE INSTRUMENTAL IN PREPARING US FOR THE FUTURE.
Program accomplishments
- LOCAL COUNTY FAIR ACTIVITIES WERE HELD FOR THE COMMUNITY AT LARGE FOR THE PROMOTION OF AGRICULTURAL ACTIVITY AND EDUCATION OF AREA YOUTH AND THEIR FAMILIES.Expenses $1,137,014 · revenue $1,084,513
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
- 38-2433789
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N52)
- Assets (IRS master file)
- $767,650
- Income (IRS master file)
- $1,268,940
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,211,785 | $1,167,089 | $767,650 | XML |
| 990 | December 2024 | $1,072,308 | $1,063,640 | $722,954 | IRS |
| 990 | December 2023 | $33,374 | $66,021 | $714,286 | XML |
| 990 | September 2023 | $1,096,030 | $951,440 | $746,933 | XML |
| 990 | September 2022 | $1,021,246 | $817,846 | $612,343 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | 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 38-2433789).
Questions about OGEMAW COUNTY AGRICULTURAL SOCIETY
- What is the EIN of OGEMAW COUNTY AGRICULTURAL SOCIETY?
- The employer identification number (EIN) of OGEMAW COUNTY AGRICULTURAL SOCIETY is 38-2433789.
- Is OGEMAW COUNTY AGRICULTURAL SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to OGEMAW COUNTY AGRICULTURAL SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OGEMAW COUNTY AGRICULTURAL SOCIETY 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 OGEMAW COUNTY AGRICULTURAL SOCIETY 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 OGEMAW COUNTY AGRICULTURAL SOCIETY 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 OGEMAW COUNTY AGRICULTURAL SOCIETY?
- The 990 for the year ended December 31, 2025 names MICHELLE PARLIAMENT.
- Who are the officers and directors of OGEMAW COUNTY AGRICULTURAL SOCIETY?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does OGEMAW COUNTY AGRICULTURAL SOCIETY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,211,785, expenses of $1,167,089 and total assets of $767,650 at year end.
Other nonprofits in WEST BRANCH
- OGEMAW ORIOLES EIN 88-0927991 · last filed 990-EZ for 2025
- OGEMAW HEIGHTS FOOTBALL BOOSTER CLUB EIN 20-4723913 · last filed 990-EZ for 2025
- OHHS BASEBALL AND SOFTBALL BOOSTERS EIN 99-2734118
- LITTLE LEAGUE BASEBALL INC EIN 83-2017505 · last filed 990-PF for 2025
- OGEMAW HILLS RECREATIN DEPARTMENT INC EIN 38-3039885 · last filed 990-N for 2025
- FRIENDS OF THE DEER REFUGE EIN 82-1973441 · last filed 990-N for 2025
- OGEMAW HEIGHTS WRESTLING BOOSTERS EIN 93-4130403 · last filed 990-N for 2025
- OGEMAW HILLS SPORTSMEN ASSOCIATION EIN 46-5114882 · last filed 990-N for 2025
All nonprofits in WEST BRANCH · Michigan · Recreation and sports