Civic Intelligence

Saline County Fair Association Inc

EIN 20-0730690 • 501(c)3 • Benton, AR

Profile

Maintain and manage fair grounds as well as operate annual county fair for 4-h and ffa members and other groups and organizations that compete on a local basis before moving up the statewide competition at state fair. The largest activity of the association is the annual saline county fair and rodeo. Prizes are made to the winning individuals in the competition. The prize money helps offset the cost of the winner attending the annual state fair competition.

PO Box 64Benton, AR 72018

salinecountyfairgrounds.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

58th percentile

6.5%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

33%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$930,738

Up $86,942 (+10%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$930,738

Up $86,942 (+10%) from 2023

Revenue

Up

$387,458

Up $117,194 (+43%) from 2023

Expenses

Up

$330,353

Up $84,088 (+34%) from 2023

Net Income

Up

$57,105

Up $33,106 (+138%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $153,293Liabilities 2010: $21,530Net Assets 2010: $131,7632010Assets 2011: $159,871Liabilities 2011: $17,416Net Assets 2011: $142,4552011Assets 2012: $167,730Liabilities 2012: $13,171Net Assets 2012: $154,5592012Assets 2013: $177,523Liabilities 2013: $3,171Net Assets 2013: $174,3522013Assets 2014: $218,225Liabilities 2014: $2,403Net Assets 2014: $215,8222014Assets 2015: $234,469Liabilities 2015: $0Net Assets 2015: $234,4692015Assets 2016: $265,851Liabilities 2016: $0Net Assets 2016: $265,8512016Assets 2017: $267,399Liabilities 2017: $0Net Assets 2017: $267,3992017Assets 2018: $261,982Liabilities 2018: $0Net Assets 2018: $261,9822018Assets 2019: $261,138Liabilities 2019: $0Net Assets 2019: $261,1382019Assets 2020: $251,884Liabilities 2020: $0Net Assets 2020: $251,8842020Assets 2021: $829,329Liabilities 2021: $0Net Assets 2021: $829,3292021Assets 2022: $819,797Liabilities 2022: $0Net Assets 2022: $819,7972022Assets 2023: $843,796Liabilities 2023: $0Net Assets 2023: $843,7962023Assets 2025: $930,738Liabilities 2025: $0Net Assets 2025: $930,7382025

Highlighted filing

2025

Assets$930,738
Liabilities$0
Net Assets$930,738

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $120,4252010Expenses 2011: $104,5542011Revenue 2012: $132,446Expenses 2012: $120,342Net Income 2012: $12,1042012Revenue 2013: $157,507Expenses 2013: $137,714Net Income 2013: $19,7932013Revenue 2014: $168,003Expenses 2014: $126,533Net Income 2014: $41,4702014Revenue 2015: $172,402Expenses 2015: $153,755Net Income 2015: $18,6472015Revenue 2016: $200,422Expenses 2016: $169,040Net Income 2016: $31,3822016Revenue 2017: $145,997Expenses 2017: $144,449Net Income 2017: $1,5482017Revenue 2018: $128,399Expenses 2018: $134,180Net Income 2018: -$5,7812018Revenue 2019: $148,771Expenses 2019: $149,821Net Income 2019: -$1,0502019Revenue 2020: $65,651Expenses 2020: $75,042Net Income 2020: -$9,3912020Revenue 2021: $740,840Expenses 2021: $163,395Net Income 2021: $577,4452021Revenue 2022: $235,451Expenses 2022: $244,985Net Income 2022: -$9,5342022Revenue 2023: $270,264Expenses 2023: $246,265Net Income 2023: $23,9992023Revenue 2025: $387,458Expenses 2025: $330,353Net Income 2025: $57,1052025

Highlighted filing

2025

Revenue$387,458
Expenses$330,353
Net Income$57,105

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.31$0.00$9.31$3.87$3.30$0.57
2023Summary only. Only limited summary data is available for this year.$8.44$0.00$8.44$2.70$2.46$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.20$0.00$8.20$2.35$2.45$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.29$0.00$8.29$7.41$1.63$5.77
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.00$2.52$0.66$0.75$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.00$2.61$1.49$1.50$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.00$2.62$1.28$1.34$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.00$2.67$1.46$1.44$0.02
2016Summary only. Only limited summary data is available for this year.$2.66$0.00$2.66$2.00$1.69$0.31
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.00$2.34$1.72$1.54$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.18$0.02$2.16$1.68$1.27$0.41
2013Summary only. Only limited summary data is available for this year.$1.78$0.03$1.74$1.58$1.38$0.20
2012Summary only. Only limited summary data is available for this year.$1.68$0.13$1.55$1.32$1.20$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.17$1.42$1.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.22$1.32$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 5, 2026
Return Version
2025v4.0
Gross Receipts
$387,458
Mission and Program Overview

Mission

Maintain and manage fair grounds as well as operate annual county fair for 4-h and ffa members and other groups and organizations that compete on a local basis before moving up the statewide competition at state fair. The largest activity for the association is the annual saline county fair and rodeo. Prizes are made to the winning individuals in the competition. The prize money helps offset the cost of the winner attending the annual state fair competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$621,428$724,777▲ $103,349
Cash and Non-Interest-Bearing Accounts$252,205$205,961▼ $46,244
Total Assets$873,633$930,738▲ $57,105
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$873,633$930,738▲ $57,105
Total Net Assets Fund Balance$873,633$930,738▲ $57,105
Total Liabilities and Net Assets / Fund Balance$873,633$930,738▲ $57,105

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$599,777$273,580$873,357
Land$125,000-$125,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dustin ParsonsPresident
Aleese NicholsBoard Member
Brian SossamonBoard Member
Carl WestBoard Member
Christy HarrisBoard Member
Courtney HarrisBoard Member
Debra WrayBoard Member
Doris WhitakerBoard Member
Eddie HinksonBoard Member
Jackie BrosiBoard Member
Katie WestBoard Member
Kevin MinyardBoard Member
Kris BoultonBoard Member
Mollie WrightBoard Member
Nakia RitchieBoard Member
Nancy LeeBoard Member
Nic MasonBoard Member
Nicole NicholsBoard Member
Randy NalleyBoard Member
Rick BelingerBoard Member
Sandy RialBoard Member
Shane KnightBoard Member
Tara SheltonBoard Member
Theresa GravesBoard Member
Welda SmithBoard Member
Ron MatlockParliamentar
Kelly MasonSecretary
Julie KerrTreasurer
Tom WallaceVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$14,288
Program Service Revenue
$373,170
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$57,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$330,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$51,297--$51,297
Occupancy$37,840--$37,840
Other Expenses$30,416--$30,416
All Other Expenses$23,391--$23,391
Insurance-$15,415-$15,415
Fees for Services Other$6,600--$6,600
Advertising$5,694--$5,694
Information Technology$1,372--$1,372
Fees for Services Accounting-$455-$455
Office Expenses$226--$226
Total Functional Expenses$314,483$15,870$0$330,353
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

All members of the association board are selected by the membership committee and then the entire board will vote to accept or reject the new member. There are four appointed positions on the association board. The quorum court appoints one quorum court member to serve on the saline county fair board association each year. Other appointed positions are for the division of agriculture county agent, h aget and family consumer science agent. There are no stockholders and all board members carry equal voting rights.

Form 990, Page 6, Part VI, Line 7B

All decisions involving the outlay of money, fundraising events or any changes from the ordinary course of business are discussed at the monthly association meeting. All decisions are made by motion and second and voted on following roberts rules of order.

Form 990, Page 6, Part VI, Line 11B

The form 990 is provided to the treasurer of the association for review prior to filing the return. The treasurer will sign the return prior to the submission to the internal revenue service.

Form 990, Page 6, Part VI, Line 15A

All association board members serve as volunteers and do not receive any compensation for the work or for attending meetings for the board. The association does not employ anyone for service.

Form 990, Page 6, Part VI, Line 15B

All association board members serve as volunteers and do not receive any compensation for the work or for attending meetings for the board. The association does not employ anyone for service.

Form 990, Page 6, Part VI, Line 19

Bylaws and minutes of the association are avaialbe to the public upon request.

Filing and Contact Details

Filer

Filer Name
Saline County Fair Association Inc
EIN
20-0730690
Address
PO BOX 64, BENTON, AR 72018

Signing Officer

Name
Julie Kerr
Title
Treasurer
Signed
2026-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Parsons
Legal Domicile
Ar
Voting Board Members
29
Independent Board Members
29
Employees
0
Volunteers
40

Preparer

Firm
Yoakum Lovell & Company Plc
Address
1106 MILITARY RD, BENTON, AR 72015-2909
Preparer
Zeke Jones
Phone
5017780495
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Maintain and manage fair grounds as well as operate annual county fair for 4-h and ffa members and other groups and organizations that compete on a local basis before moving up the statewide competition at state fair. The largest activity for the association is the annual saline county fair and rodeo. Prizes are made to the winning individuals in the competition. The prize money helps offset the cost of the winner attending the annual state fair competition.

Raw XML AppendixShowing 400 of 452 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt25SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDE
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IRS990/MissionDesc0MAINTAIN AND MANAGE FAIR GROUNDS AS WELL AS OPERATE ANNUAL COUNTY FAIR FOR 4-H AND FFA MEMBERS AND OTHER GROUPS AND ORGANIZATIONS THAT COMPETE ON A LOCAL BASIS BEFORE MOVING UP THE STATEWIDE COMPETITION AT STATE FAIR. THE LARGEST ACTIVITY FOR THE ASSOCIATION IS THE ANNUAL SALINE COUNTY FAIR AND RODEO. PRIZES ARE MADE TO THE WINNING INDIVIDUALS IN THE COMPETITION. THE PRIZE MONEY HELPS OFFSET THE COST OF THE WINNER ATTENDING THE ANNUAL STATE FAIR COMPETITION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAINTAIN AND MANAGE FAIR GROUNDS AS WELL AS OPERATE ANNUAL COUNTY FAIR FOR 4-H AND FFA MEMBERS AND OTHER GROUPS AND ORGANIZATIONS THAT COMPETE ON A LOCAL BASIS BEFORE MOVING UP THE STATEWIDE COMPETITION AT STATE FAIR. THE LARGEST ACTIVITY FOR THE ASSOCIATION IS THE ANNUAL SALINE COUNTY FAIR AND RODEO. PRIZES ARE MADE TO THE WINNING INDIVIDUALS IN THE COMPETITION. THE PRIZE MONEY HELPS OFFSET THE COST OF THE WINNER ATTENDING THE ANNUAL STATE FAIR COMPETITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE ASSOCIATION BOARD ARE SELECTED BY THE MEMBERSHIP COMMITTEE AND THEN THE ENTIRE BOARD WILL VOTE TO ACCEPT OR REJECT THE NEW MEMBER. THERE ARE FOUR APPOINTED POSITIONS ON THE ASSOCIATION BOARD. THE QUORUM COURT APPOINTS ONE QUORUM COURT MEMBER TO SERVE ON THE SALINE COUNTY FAIR BOARD ASSOCIATION EACH YEAR. OTHER APPOINTED POSITIONS ARE FOR THE DIVISION OF AGRICULTURE COUNTY AGENT, H AGET AND FAMILY CONSUMER SCIENCE AGENT. THERE ARE NO STOCKHOLDERS AND ALL BOARD MEMBERS CARRY EQUAL VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS INVOLVING THE OUTLAY OF MONEY, FUNDRAISING EVENTS OR ANY CHANGES FROM THE ORDINARY COURSE OF BUSINESS ARE DISCUSSED AT THE MONTHLY ASSOCIATION MEETING. ALL DECISIONS ARE MADE BY MOTION AND SECOND AND VOTED ON FOLLOWING ROBERTS RULES OF ORDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PROVIDED TO THE TREASURER OF THE ASSOCIATION FOR REVIEW PRIOR TO FILING THE RETURN. THE TREASURER WILL SIGN THE RETURN PRIOR TO THE SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ASSOCIATION BOARD MEMBERS SERVE AS VOLUNTEERS AND DO NOT RECEIVE ANY COMPENSATION FOR THE WORK OR FOR ATTENDING MEETINGS FOR THE BOARD. THE ASSOCIATION DOES NOT EMPLOY ANYONE FOR SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL ASSOCIATION BOARD MEMBERS SERVE AS VOLUNTEERS AND DO NOT RECEIVE ANY COMPENSATION FOR THE WORK OR FOR ATTENDING MEETINGS FOR THE BOARD. THE ASSOCIATION DOES NOT EMPLOY ANYONE FOR SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BYLAWS AND MINUTES OF THE ASSOCIATION ARE AVAIALBE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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