Delaware County Agicultural Society
Public records show a registered, tax-exempt organization in good standing.
What it says it does
CONDUCTS DELAWARE COUNTY FAIR WHICH INCLUDES PROVIDING AND MAINTAINING FACILITIES TO SUPPORT JUNIOR & SENIOR FAIR COMPETITIONS, HORSE RACES, AMUSEMENT RIDES AND ALL OTHER FACILITIES NEEDED FOR THIS NATURE OF PROGRAM
- Income
- $9.0 million
- Spending
- $6.7 million
- Spent on programs
- 96%
- Reserves
- -3 months of spending
- Largest source of income
- fees for its services, 83%
- Employees
- 85
- Volunteers
- 170
- Highest pay
- $72,049, fair manager/secretary
Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 55 out of 100. Higher than 21% of charities in its peer group (food and agriculture, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
10 of 20It owes 30% of what it owns.
Living within its means
15 of 15Income exceeded spending by 25% of income.
Income trend
15 of 15Income rose 10% on the year before.
Spending floor
15 of 1596% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 48% of charities in its peer group (food and agriculture, $1m to $10m).
Independent board
25 of 2519 of 21 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $6.4 million spent. CONDUCTS DELAWARE COUNTY FAIR WHICH INCLUDES PROVIDING AND MAINTAINING FACILITIES TO SUPPORT JUNIOR & SENIOR FAIR COMPETITIONS, HORSE RACES, AMUSEMENT RIDES AND ALL OTHER FACILITIES NEEDED FOR THIS NATURE OF PROGRAM.
- $69,503 spent. IN MARCH 2016, DELAWARE COUNTY, OHIO VOTERS APPROVED A 5-YEAR, 3 PERCENT EXCISE TAX ON ALL TRANSACTIONS BY WHICH LODGING IN A HOTEL IS, OR IS TO BE, FURNISHED TO TRANSIENT GUESTS WITHIN DELAWARE COUNTY, OHIO FOR THE PURPOSE OF PAYING THE COSTS OF PERMANENT IMPROVMENTS AT SITES AT WHICH THE SOCIETY CONDUCTS FAIRS OR EXHIBITS, PAYING THE COSTS OF MAINTAINING OR OPERATING SUCH PERMANENT IMPROVEMENTS, AND PAYING THE COSTS OF ADMINISTERING THE TAX.PURSUANT TO ORC 5739.09(L), ALL REVENUE ARISING FROM THE TAX SHALL BE CREDITED TO ONE OR MORE SPECIAL FUNDS IN THE COUNTY TREASURY AND SHALL BE SPENT SOLELY FOR THE PURPOSES OF PAYING THE COSTS OF SUCH PERMANENT IMPROVEMENTS AND MAINTAINING OR OPERATING THE IMPROVEMENTS. THE BOARD OF COUNTY COMMISSIONERS SHALL ADOPT ALL RULES NECESSARY TO PROVIDE FOR THE ADMINISTRATION OF THE TAX.THE SOCIETY DOES NOT RECEIVE THE LODGING TAX REVENUE UNTIL THE COUNTY COMMISSIONERS APPROVE THE REQUESTED EXPENDITURES. THE SOCIETY ESTABLISHED A SEPARATE CAPITALIZATION POLICY SPECIFIC TO THESE TAX DOLLARS, WHICH HAS BEEN APPROVED BY THE COUNTY.
Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending November 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Worth knowing.
Recognized by the IRS in April 2026. It is too new to have a track record.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.