Nonprofit · EIN 87-3267141
LORAIN COUNTY AGRICULTURAL SOCIETY
Tax-exempt · WELLINGTON, OH 44090
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| November 30, 2025 | 990 | $2,289,338 | $3,185,294 | -$895,956 | $21,705,640 | $10,508,158 | $11,197,482 |
| November 30, 2024 | 990 | $9,587,862 | $2,178,526 | $7,409,336 | $15,728,203 | $3,634,765 | $12,093,438 |
| November 30, 2023 | 990 | $2,876,371 | $1,772,532 | $1,103,839 | $5,656,303 | $972,201 | $4,684,102 |
Financial details: 990 for the year ended November 30, 2025
Revenue
- Contributions, gifts and grants
- $36,946
- of which government grants
- $13,361
- Program service revenue
- $1,941,607
- Investment income
- $17,920
- Net rental income
- $292,865
- Other revenue
- $292,865
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $386,431
- Salaries, compensation and benefits (total)
- $425,457
- Professional fundraising fees
- $0
- Legal fees
- $1,940
- Accounting fees
- $2,940
- Occupancy
- $256,740
- Depreciation
- $312,554
- Program services (functional)
- $3,071,672
- Management and general (functional)
- $113,622
Balance sheet and other
- Total assets, start of year
- $15,728,203
- Total assets, end of year
- $21,705,640
- Total liabilities, end of year
- $10,508,158
- Net assets, end of year
- $11,197,482
- Land, buildings and equipment
- $14,219,273
- Net assets without donor restrictions
- $11,197,482
- Gross receipts
- $2,300,762
- Employees
- 133
- Volunteers
- 150
- State of legal domicile
- OH
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 November 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATH BAUS | DIRECTOR Trustee or director | 1 | $0 |
| SONJA BEAT | TREASURER Trustee or director, Officer | 1 | $0 |
| JOE BUCHS | DIRECTOR Trustee or director | 1 | $0 |
| NICOLE CLAUBAUGH | DIRECTOR Trustee or director | 1 | $0 |
| TRENT HILL | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT HAMKER | DIRECTOR Trustee or director | 1 | $0 |
| MATT HIGNETT | DIRECTOR Trustee or director | 1 | $0 |
| JAMIE INMAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| CHRIS JORDAN | DIRECTOR Trustee or director | 1 | $0 |
| JOHN KILEY | DIRECTOR Trustee or director | 1 | $0 |
| DAN LINDEN | DIRECTOR Trustee or director | 1 | $0 |
| STEVE NEFF | DIRECTOR Trustee or director | 1 | $0 |
| CRAIG NORTON | DIRECTOR Trustee or director | 1 | $0 |
| FRED PITTS | DIRECTOR Trustee or director | 1 | $0 |
| JOHN PIWINSKI | DIRECTOR Trustee or director | 1 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT SMITH | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| KELLY SQUIRE | PRESIDENT Trustee or director | 1 | $0 |
| RICK TERNES | DIRECTOR Trustee or director, Officer | 1 | $0 |
| BRIAN TWINING | DIRECTOR Trustee or director | 1 | $0 |
| PATRICK TWINING | DIRECTOR Trustee or director | 1 | $0 |
| KENNY URIG | DIRECTOR Trustee or director | 1 | $0 |
| MARIE WAITE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended November 30, 2024: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATH BAUS | DIRECTOR Trustee or director | 1 | $0 |
| SONJA BEAT | TREASURER Trustee or director, Officer | 1 | $0 |
| JOE BUCHS | DIRECTOR Trustee or director | 1 | $0 |
| NICOLE CLAUBAUGH | DIRECTOR Trustee or director | 1 | $0 |
| DON CRAWFORD | DIRECTOR Trustee or director | 1 | $0 |
| TRENT HILL | DIRECTOR Trustee or director | 1 | $0 |
| MATT HIGNETT | DIRECTOR Trustee or director | 1 | $0 |
| CHRIS JORDAN | DIRECTOR Trustee or director | 1 | $0 |
| DAN LINDEN | DIRECTOR Trustee or director | 1 | $0 |
| KIM MEYERS | DIRECTOR Trustee or director | 1 | $0 |
| STEVE NEFF | DIRECTOR Trustee or director | 1 | $0 |
| CHARISSE NIKEL | SECRETARY Trustee or director, Officer | 1 | $0 |
| CRAIG NORTON | DIRECTOR Trustee or director | 1 | $0 |
| RON PICKWORTH | DIRECTOR Trustee or director | 1 | $0 |
| FRED PITTS | DIRECTOR Trustee or director | 1 | $0 |
| JOHN PIWINSKI | DIRECTOR Trustee or director | 1 | $0 |
| TIM SICKELS | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT SMITH | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| KELLY SQUIRE | DIRECTOR Trustee or director | 1 | $0 |
| RICK TERNES | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRIAN TWINING | DIRECTOR Trustee or director | 1 | $0 |
| PATRICK TWINING | DIRECTOR Trustee or director | 1 | $0 |
| MARIE WAITE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended November 30, 2023: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATH BAUS | DIRECTOR Trustee or director | 1 | $0 |
| SONJA BEAT | TREASURER Trustee or director, Officer | 1 | $0 |
| JOE BUCHS | DIRECTOR Trustee or director | 1 | $0 |
| NICOLE CLAUBAUGH | DIRECTOR Trustee or director | 1 | $0 |
| DON CRAWFORD | DIRECTOR Trustee or director | 1 | $0 |
| TRENT HILL | DIRECTOR Trustee or director | 1 | $0 |
| MATT HIGNETT | DIRECTOR Trustee or director | 1 | $0 |
| CHRIS JORDAN | DIRECTOR Trustee or director | 1 | $0 |
| DAN LINDEN | DIRECTOR Trustee or director | 1 | $0 |
| KIM MEYERS | DIRECTOR Trustee or director | 1 | $0 |
| STEVE NEFF | DIRECTOR Trustee or director | 1 | $0 |
| CHARISSE NIKEL | SECRETARY Trustee or director, Officer | 1 | $0 |
| CRAIG NORTON | DIRECTOR Trustee or director | 1 | $0 |
| RON PICKWORTH | DIRECTOR Trustee or director | 1 | $0 |
| FRED PITTS | DIRECTOR Trustee or director | 1 | $0 |
| JOHN PIWINSKI | DIRECTOR Trustee or director | 1 | $0 |
| TIM SICKELS | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT SMITH | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| KELLY SQUIRE | DIRECTOR Trustee or director | 1 | $0 |
| RICK TERNES | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRIAN TWINING | DIRECTOR Trustee or director | 1 | $0 |
| PATRICK TWINING | DIRECTOR Trustee or director | 1 | $0 |
| MARIE WAITE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 23000 FAIRGROUNDS RD, WELLINGTON, OH 44090-9266
- Principal officer (990 for 2024)
- SONJA BEAT, 23000 FAIRGROUNDS ROAD, WELLINGTON, OH 44090
- Signed the 990
- SONJA BEAT, TREASURER
- Phone
- (440) 647-2781
- Website
- LORAINCOUNTYFAIR.COM
- Return prepared by
- ELEK & NOSS LLC
Mission
OPERATION OF THE LORAIN COUNTY FAIR.
Program accomplishments
- THE ORGANIZATION ADVERTISES AND CONDUCTS ALL OF THE ACTIVITIES OF THE LORAIN COUNTY ANNUAL FAIR UNDER THE DIRECTION OF THE OHIO COUNTY & INDEPENDENT AGRICULTURAL SOCIETY AND FOLLOWS ITS GUIDELINES.Expenses $3,071,672
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 November, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | November 30, 2025 | April 15, 2026 | 990 on file |
| 2023 | November 30, 2024 | April 15, 2025 | 990 on file |
| 2022 | November 30, 2023 | April 15, 2024 | 990 on file |
IRS record
- EIN
- 87-3267141
- 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
- 2022
- Accounting year ends
- November
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N52)
- Assets (IRS master file)
- $21,705,640
- Income (IRS master file)
- $2,300,762
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | November 2025 | $2,289,338 | $3,185,294 | $21,705,640 | XML |
| 990 | November 2024 | $9,587,862 | $2,178,526 | $15,728,203 | XML |
| 990 | November 2023 | $2,876,371 | $1,772,532 | $5,656,303 | XML |
| 990 | November 2022 | $4,841,309 | $3,151,011 | $4,929,165 | IRS |
| 990 | November 2021 | – | – | – | 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 87-3267141).
Questions about LORAIN COUNTY AGRICULTURAL SOCIETY
- What is the EIN of LORAIN COUNTY AGRICULTURAL SOCIETY?
- The employer identification number (EIN) of LORAIN COUNTY AGRICULTURAL SOCIETY is 87-3267141.
- Is LORAIN COUNTY AGRICULTURAL SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to LORAIN COUNTY AGRICULTURAL SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LORAIN 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 LORAIN COUNTY AGRICULTURAL SOCIETY due?
- The return for tax year 2025 (the year ending November 30, 2026) is due April 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LORAIN COUNTY AGRICULTURAL SOCIETY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended November 2025.
- Who is the principal officer of LORAIN COUNTY AGRICULTURAL SOCIETY?
- The 990 for the year ended November 30, 2025 names SONJA BEAT.
- Who are the officers and directors of LORAIN COUNTY AGRICULTURAL SOCIETY?
- The 990 for the year ended November 30, 2025 lists 22 people; 0 received compensation from the organization.
- How much revenue does LORAIN COUNTY AGRICULTURAL SOCIETY have?
- On its 990 for the year ended November 30, 2025 it reported revenue of $2,289,338, expenses of $3,185,294 and total assets of $21,705,640 at year end.
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