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Highland County Fair

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Recreation, Sports, Leisure, Athletics / Fairs, County and Other (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$249k (2023)

Expenses
$145k (2023)

Total Assets
$420k (2023)

Total Liabilities
$23 (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$248,743
Expenses
$144,842
Net Income
$103,901
Net Assets
$420,452
Notable Sources of Revenue Percent of Total Revenue
Contributions $61,926
24.9%
Program Services $167,222
67.2%
Investment Income $795
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,050
0.4%
Net Fundraising $15,098
6.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $3,855
2.7%
Assets/Debt
Total Assets $420,475
Total Liabilities $23
Net Assets $420,452
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Holli Mc Veigh (Secretary) $0 $0 $0
Michael Botkin (Treasurer) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
Aaron Sponaugle (Director) $0 $0 $0
Courtney Kimble (Director) $0 $0 $0
Thomas Floyd (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Troy Snead (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Jeff Baxter (Director) $0 $0 $0
Chris Swecker (Director) $0 $0 $0
Jerry Moats (Director) $0 $0 $0
Wick Hooke (Director) $0 $0 $0
Marc Jaccard (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$130,770
Expenses
$105,810
Net Income
$24,960
Net Assets
$316,443
Notable Sources of Revenue Percent of Total Revenue
Contributions $47,215
36.1%
Program Services $90,856
69.5%
Investment Income $23
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,200
0.9%
Net Fundraising -$11,282
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $3,525
3.3%
Assets/Debt
Total Assets $316,443
Total Liabilities $0
Net Assets $316,443
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Caroline Smith (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
Aaron Sponaugle (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Matt Sponaugle (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Troy Snead (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Jeffrey Burton (Director) $0 $0 $0
Chris Swecker (Director) $0 $0 $0
Dan Kauffman (Director) $0 $0 $0
Wick Hooke (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$92,310
Expenses
$80,986
Net Income
$11,324
Net Assets
$291,483
Notable Sources of Revenue Percent of Total Revenue
Contributions $19,482
21.1%
Program Services $76,112
82.5%
Investment Income $13
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $745
0.8%
Net Fundraising -$6,588
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $291,483
Total Liabilities $0
Net Assets $291,483
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
Aaron Sponaugle (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Matt Sponaugle (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Troy Snead (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Jeffrey Burton (Director) $0 $0 $0
Chris Swecker (Director) $0 $0 $0
Dan Kauffman (Director) $0 $0 $0
Wickie Hooke (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$28,127
Expenses
$37,702
Net Income
-$9,575
Net Assets
$280,159
Notable Sources of Revenue Percent of Total Revenue
Contributions $28,786
> 100%
Program Services $600
2.1%
Investment Income $41
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $51
0.2%
Net Fundraising -$1,351
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $1,100
2.9%
Assets/Debt
Total Assets $284,159
Total Liabilities $4,000
Net Assets $280,159
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Richard Waybright (Director) $0 $0 $0
Aaron Sponaugle (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Roberta Lambert (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Troy Snead (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Gary Wimer (Director) $0 $0 $0
Chris Swecker (Director) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
Wickie Hooke (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$105,515
Expenses
$107,936
Net Income
-$2,421
Net Assets
$289,734
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,615
11.0%
Program Services $90,953
86.2%
Investment Income $88
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $675
0.6%
Net Fundraising $105
0.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $3,178
2.9%
Assets/Debt
Total Assets $297,734
Total Liabilities $8,000
Net Assets $289,734
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Richard Waybright (Director) $0 $0 $0
Aaron Sponaugle (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Roberta Lambert (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Troy Snead (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Gary Wimer (Director) $0 $0 $0
Josh Umar (Director) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
Wickie Hooke (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$112,271
Expenses
$92,702
Net Income
$19,569
Net Assets
$292,155
Notable Sources of Revenue Percent of Total Revenue
Contributions $19,093
17.0%
Program Services $92,565
82.4%
Investment Income $24
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $800
0.7%
Net Fundraising -$2,855
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $15
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $2,162
2.3%
Assets/Debt
Total Assets $304,155
Total Liabilities $12,000
Net Assets $292,155
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Richard Waybright (Director) $0 $0 $0
George W Hooke (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Roberta Lambert (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Troy Snead (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Gary Wimer (Director) $0 $0 $0
Josh Umar (Director) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
Aaron Sponaugle (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$96,294
Expenses
$111,550
Net Income
-$15,256
Net Assets
$272,587
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,314
3.4%
Program Services $78,071
81.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $700
0.7%
Net Fundraising $11,384
11.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $19
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $288,587
Total Liabilities $16,000
Net Assets $272,587
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Richard Waybright (Director) $0 $0 $0
George W Hooke (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Roberta Lambert (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Troy Snead (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Gary Wimer (Director) $0 $0 $0
Dororthy Stephenson (Director) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
Thelma Chestnut (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$116,660
Expenses
$120,747
Net Income
-$4,087
Net Assets
$287,843
Notable Sources of Revenue Percent of Total Revenue
Contributions $400
0.3%
Program Services $112,493
96.4%
Investment Income $49
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,378
1.2%
Net Fundraising -$556
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $31
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $287,843
Total Liabilities $0
Net Assets $287,843
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Richard Waybright (Director) $0 $0 $0
George W Hooke (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Caroline Smith (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Lee Taplinger (Director) $0 $0 $0
Bill Bratton (Director) $0 $0 $0
Rodney Leech (Director) $0 $0 $0
Dororthy Stephenson (Director) $0 $0 $0
Gary Wimer (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$124,921
Expenses
$111,619
Net Income
$13,302
Net Assets
$291,930
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,720
1.4%
Program Services $111,864
89.5%
Investment Income $57
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,032
0.8%
Net Fundraising $7,230
5.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $19
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $2,570
2.3%
Assets/Debt
Total Assets $291,930
Total Liabilities $0
Net Assets $291,930
Compensation
Key Employees and Officers Compensation Related Other
Raymond Lightner (President) $0 $0 $0
Fred Frye (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Cindy Vrugtman (Treasurer) $0 $0 $0
Richard Waybright (Director) $0 $0 $0
George W Hooke (Director) $0 $0 $0
Ellen Phillips (Director) $0 $0 $0
Gary Wimer (Director) $0 $0 $0
David Neil (Director) $0 $0 $0
Lee Taplinger (Director) $0 $0 $0
Fred Frye (Director) $0 $0 $0
Caroline Smith (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$96,021
Expenses
$120,332
Net Income
-$24,311
Net Assets
$278,628
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $95,341
99.3%
Investment Income $116
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$147
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $278,628
Total Liabilities $0
Net Assets $278,628
Compensation
Key Employees and Officers Compensation Related Other
Mike Isles (General Manager) $1,591 $0 $0
Raymond Lightner (President) $0 $0 $0
Jerry Rexrode (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Alice Shumate (Treasurer) $0 $0 $0
R C Pullin (General Manager) $0 $0 $599

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$95,604
Expenses
$79,432
Net Income
$16,172
Net Assets
$302,939
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $92,823
97.1%
Investment Income $123
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $545
0.6%
Net Fundraising $1,235
1.3%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $2,751
3.5%
Assets/Debt
Total Assets $302,939
Total Liabilities $0
Net Assets $302,939
Compensation
Key Employees and Officers Compensation Related Other
Mike Isles (General Manager) $2,001 $0 $0
Raymond Lightner (President) $0 $0 $0
Jerry Rexrode (Vice President) $0 $0 $0
Kathy Beverage (Secretary) $0 $0 $0
Alice Shumate (Treasurer) $0 $0 $0
R C Pullin (General Manager) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$193,515
Expenses
$178,933
Net Income
$14,582
Net Assets
$286,767
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $191,082
98.7%
Investment Income $121
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $670
0.3%
Net Fundraising $754
0.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $2,250
1.3%
Professional Fundraising Fees $0
Other Salaries and Wages $750
0.4%
Assets/Debt
Total Assets $286,767
Total Liabilities $0
Net Assets $286,767

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$200,687
Expenses
$191,239
Net Income
$9,448
Net Assets
$272,185
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $197,591
98.5%
Investment Income $267
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $335
0.2%
Net Fundraising $1,238
0.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $1,751
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $272,185
Total Liabilities $0
Net Assets $272,185

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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