Civic Intelligence

Boone County Fair Association

EIN 23-7166010 • 501(c)3 • Belvidere, IL

Profile

Operation of an agricultural county fair. Many service clubs and tax exempt organizations use fair as their fund raisers.

PO Box 456Belvidere, IL 61008

www.boonecountyfair.com

Siviq Scores

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

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.33x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$10,000

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

84th percentile

29%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$4,723,859

Up $1,065,794 (+29%) from 2023

Liabilities

Up

$831,895

Up $711,413 (+590%) from 2023

Net Assets

Up

$3,891,964

Up $354,381 (+10%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin67th percentile

Revenue

Up

$2,527,436

Up $382,449 (+18%) from 2023

Expenses

Up

$2,159,677

Up $504,827 (+31%) from 2023

Net Income

Down

$367,759

Down $122,378 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,854,439Liabilities 2010: $88,041Net Assets 2010: $2,766,3982010Assets 2013: $3,075,520Liabilities 2013: $52,907Net Assets 2013: $3,022,6132013Assets 2015: $2,184,008Liabilities 2015: $82,409Net Assets 2015: $2,101,5992015Assets 2016: $2,292,736Liabilities 2016: $93,915Net Assets 2016: $2,198,8212016Assets 2017: $2,460,097Liabilities 2017: $80,230Net Assets 2017: $2,379,8672017Assets 2018: $2,564,152Liabilities 2018: $158,451Net Assets 2018: $2,405,7012018Assets 2019: $2,994,378Liabilities 2019: $410,698Net Assets 2019: $2,583,6802019Assets 2020: $2,760,529Liabilities 2020: $379,542Net Assets 2020: $2,380,9872020Assets 2021: $3,013,747Liabilities 2021: $442,060Net Assets 2021: $2,571,6872021Assets 2022: $3,492,659Liabilities 2022: $445,213Net Assets 2022: $3,047,4462022Assets 2023: $3,658,065Liabilities 2023: $120,482Net Assets 2023: $3,537,5832023Assets 2024: $4,723,859Liabilities 2024: $831,895Net Assets 2024: $3,891,9642024

Highlighted filing

2024

Assets$4,723,859
Liabilities$831,895
Net Assets$3,891,964
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,289,0882010Expenses 2013: $1,250,6952013Revenue 2015: $1,522,852Expenses 2015: $1,359,380Net Income 2015: $163,4722015Revenue 2016: $1,491,467Expenses 2016: $1,394,245Net Income 2016: $97,2222016Revenue 2017: $1,595,638Expenses 2017: $1,414,594Net Income 2017: $181,0442017Revenue 2018: $1,582,143Expenses 2018: $1,556,309Net Income 2018: $25,8342018Revenue 2019: $1,737,950Expenses 2019: $1,559,971Net Income 2019: $177,9792019Revenue 2020: $403,932Expenses 2020: $606,625Net Income 2020: -$202,6932020Revenue 2021: $1,687,537Expenses 2021: $1,496,837Net Income 2021: $190,7002021Revenue 2022: $2,136,065Expenses 2022: $1,660,306Net Income 2022: $475,7592022Revenue 2023: $2,144,987Expenses 2023: $1,654,850Net Income 2023: $490,1372023Revenue 2024: $2,527,436Expenses 2024: $2,159,677Net Income 2024: $367,7592024

Highlighted filing

2024

Revenue$2,527,436
Expenses$2,159,677
Net Income$367,759
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,723,859
Liabilities
$831,895
Net assets
$3,891,964
Revenue
$2,527,436
Expenses
$2,159,677
Net income
$367,759
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.72$0.83$3.89$2.53$2.16$0.37
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$0.12$3.54$2.14$1.65$0.49
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.45$3.05$2.14$1.66$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.44$2.57$1.69$1.50$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.38$2.38$0.40$0.61$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.41$2.58$1.74$1.56$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.16$2.41$1.58$1.56$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.08$2.38$1.60$1.41$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.29$0.09$2.20$1.49$1.39$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.08$2.10$1.52$1.36$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.05$3.02$1.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.09$2.77$1.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,527,436
Mission and Program Overview

Mission

Operation of an agricultural county fair. Many service clubs and tax exempt organizations use fair as their fund raisers.

Operation of an agricultural county fair. Many service clubs and tax-exempt organizations use fair as their fund raisers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,030,137$2,998,412▲ $968,275
Cash and Non-Interest-Bearing Accounts$1,575,263$1,674,382▲ $99,119
Loans From Officers Directors-$350,000-
Prepaid Expenses and Deferred Charges$38,467$37,299▼ $1,168
Other Notes and Loans Receivable, Net$9,030$9,030→ $0
Savings and Temporary Cash Investments$5,168$4,736▼ $432
Total Assets$3,658,065$4,723,859▲ $1,065,794
Liabilities
Accounts Payable and Accrued Expenses$23,787$384,416▲ $360,629
Deferred Revenue$81,815$92,743▲ $10,928
Other Liabilities$14,880$4,736▼ $10,144
Total Liabilities$120,482$831,895▲ $711,413
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,452,634$3,891,964▲ $439,330
Net Assets With Donor Restrictions$84,949$0▼ $84,949
Total Net Assets Fund Balance$3,537,583$3,891,964▲ $354,381
Total Liabilities and Net Assets / Fund Balance$3,658,065$4,723,859▲ $1,065,794

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$842,742$2,027,820$2,870,562
Other Land Buildings$1,126,662-$1,126,662
Land$731,913-$731,913
Leasehold Improvements$256,372$246,118$502,490
Equipment$40,723$40,278$81,001
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jack RatcliffePresidentPT$10,000$10,000
John HenningerVice-presidentPT$10,000$10,000
Russell CaldwelllTreasurerPT$10,000$10,000
Susan BanksSecretaryPT$10,000$10,000

Board Members and Trustees

NameTitle
Ar HenningerDirector
BRIAN O'DELLDirector
BRYSON O'DELLDirector
Bob SchererDirector
Brad WalterDirector
Butch PetersDirector
Dave TinbergDirector
Dean PageDirector
Don EllwangerDirector
Ed CosmanDirector
Ed KasperDirector
Gordan ButtDirector
Hunter WalterDirector
Iris HumphryDirector
Jason SchmelingDirector
Jeff VanceDirector
Jeremy MeyersDirector
Jo Ellen ColemanDirector
Joe MuzzilloDirector
John NallDirector
Kelly ChristensenDirector
Ken FidderDirector
Melissa IrwinDirector
RICK O'DELLDirector
Rocky TempleDirector
Ruth BlasingameDirector
Shannon WalterDirector
Sharyn GeskeDirector
Sheri BochmanDirector
Teri KeeganDirector
Todd HeggeDirector
Tom RatcliffeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$181,902
Program Service Revenue
$2,333,997
Investment Income
$5,984
Other Revenue
$5,553
All Other Contributions
$37,263
Change in Net Assets
$367,759

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,527,436
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,527,436
Total Revenue per Form 990
$2,527,436
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,820,107
Salaries, Compensation, and Employee Benefits$339,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,446,184$91,700-$1,537,884
Other Salaries and Wages$215,535$31,648-$247,183
Depreciation Depletion$138,229$4,153-$142,382
Insurance$95,498$6,998-$102,496
Payroll Taxes$45,527$6,860-$52,387
Current Officers, Directors, Trustees, and Key Employees$40,000--$40,000
Fees for Services Management$22,980--$22,980
Office Expenses-$11,921-$11,921
Interest$2,444--$2,444
Total Functional Expenses$2,006,397$153,280$0$2,159,677

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,173,055
Expenses per Audited Statements$2,159,677
Total Expenses per Form 990$2,159,677
Expenses Not Reported on Form 990$13,378
Expenses Not Reported on Financial Statements$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$350,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Grange$4,736
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“Documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Boone County Fair Association
EIN
23-7166010
Phone
8155442900
Address
PO BOX 456, BELVIDERE, IL 61008

Signing Officer

Name
Jack Ratcliffe
Title
President
Phone
8155442900
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Ratcliffe
Formed
1957
Legal Domicile
Il
Voting Board Members
36
Independent Board Members
36
Employees
13
Volunteers
50

Preparer

Firm
Summit CPA Group Pc
Address
6775 FINCHAM DR STE 1, ROCKFORD, IL 61108-3018
Preparer
Scot Dobbs CPA
Phone
8156372929
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Premiums/competitions: program service expenses 188,801. Management and general expenses 0. Fundraising expenses 0. Total expenses 188,801. Music and attractions: program service expenses 410,825. Management and general expenses 0. Fundraising expenses 0. Total expenses 410,825. Food: program service expenses 61,741. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,741. Advertising: program service expenses 77,924. Management and general expenses 0. Fundraising expenses 0. Total expenses 77,924. Daily gate & ticket office: program service expenses 222. Management and general expenses 0. Fundraising expenses 0. Total expenses 222. Event supplies consumable: program service expenses 16,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,500. Auction: program service expenses 6,758. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,758. Appreciation dinner: program service expenses 14,974. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,974. Bench sales expense: program service expenses 11,720. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,720. Rental equipment/uniforms: program service expenses 58,116. Management and general expenses 0. Fundraising expenses 0. Total expenses 58,116. Fuel: program service expenses 25,020. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,020. Repairs and maintenance: program service expenses 228,232. Management and general expenses 0. Fundraising expenses 0. Total expenses 228,232. Safety & security: program service expenses 141,867. Management and general expenses 0. Fundraising expenses 0. Total expenses 141,867. Grounds environmental expense: program service expenses 1,419. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,419. Fair operations: program service expenses 16,495. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,495. Waste disposal: program service expenses 58,671. Management and general expenses 593. Fundraising expenses 0. Total expenses 59,264. Janitorial: program service expenses 19,250. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,250. Utilities: program service expenses 79,603. Management and general expenses 804. Fundraising expenses 0. Total expenses 80,407. Telephone: program service expenses 22,662. Management and general expenses 2,518. Fundraising expenses 0. Total expenses 25,180. Postage & printing: program service expenses 3,179. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,179. Professional fees: program service expenses 0. Management and general expenses 47,671. Fundraising expenses 0. Total expenses 47,671. House rental expense: program service expenses 0. Management and general expenses 6,307. Fundraising expenses 0. Total expenses 6,307. Grange membership: program service expenses 0. Management and general expenses 4,225. Fundraising expenses 0. Total expenses 4,225. Dues and subscriptions: program service expenses 2,205. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,205. Bank fees: program service expenses 0. Management and general expenses 4,418. Fundraising expenses 0. Total expenses 4,418. Other expenses: program service expenses 0. Management and general expenses 25,164. Fundraising expenses 0. Total expenses 25,164.”

FORM 990, PART XI, LINE 9:

“Book to tax depreciation -13,378.”

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“BOOK TO TAX DEPRECIATION”

Raw XML AppendixShowing 400 of 720 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/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
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