Civic Intelligence

Laporte County Agricultural Assoc

EIN 35-1047921 • 501(c)3 • Laporte, IN

Profile

To operate the laporte county fair and the laporte county fairgrounds

2581 West State Road 2Laporte, IN 46350

lpfair.com

Siviq Scores

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

Liabilities / Assets

75th percentile

0.32x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-7.1%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

13th percentile

-15%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

9.3%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$982,413

Down $168,552 (-15%) from 2024

Liabilities

Down

$315,754

Down $65,685 (-17%) from 2024

Net Assets

Down

$666,659

Down $102,867 (-13%) from 2024

Revenue

Up

$1,449,229

Up $123,051 (+9.3%) from 2024

Expenses

Up

$1,552,096

Up $192,510 (+14%) from 2024

Net Income

Down

-$102,867

Down $69,459 (-208%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2020: $319,625Liabilities 2020: $372,343Net Assets 2020: -$52,7182020Assets 2021: $260,877Liabilities 2021: $150,839Net Assets 2021: $110,0382021Assets 2022: $523,767Liabilities 2022: $130,887Net Assets 2022: $392,8802022Assets 2023: $912,931Liabilities 2023: $109,997Net Assets 2023: $802,9342023Assets 2024: $1,150,965Liabilities 2024: $381,439Net Assets 2024: $769,5262024Assets 2025: $982,413Liabilities 2025: $315,754Net Assets 2025: $666,6592025

Highlighted filing

2025

Assets$982,413
Liabilities$315,754
Net Assets$666,659

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2020: $233,288Expenses 2020: $499,780Net Income 2020: -$266,4922020Revenue 2021: $1,195,973Expenses 2021: $1,033,217Net Income 2021: $162,7562021Revenue 2022: $1,262,373Expenses 2022: $979,531Net Income 2022: $282,8422022Revenue 2023: $1,570,301Expenses 2023: $1,160,247Net Income 2023: $410,0542023Revenue 2024: $1,326,178Expenses 2024: $1,359,586Net Income 2024: -$33,4082024Revenue 2025: $1,449,229Expenses 2025: $1,552,096Net Income 2025: -$102,8672025

Highlighted filing

2025

Revenue$1,449,229
Expenses$1,552,096
Net Income-$102,867

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,463,337
Mission and Program Overview

Mission

To operate the laporte county fair and the laporte county fairgrounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$799,213$690,611▼ $108,602
Cash and Non-Interest-Bearing Accounts$351,752$266,263▼ $85,489
Total Assets$1,150,965$982,413▼ $168,552
Other Assets Total-$25,539-
Liabilities
Other Liabilities$379,198$309,849▼ $69,349
Accounts Payable and Accrued Expenses$2,241$5,905▲ $3,664
Total Liabilities$381,439$315,754▼ $65,685
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$662,310$559,288▼ $103,022
Net Assets With Donor Restrictions$107,216$107,371▲ $155
Total Net Assets Fund Balance$769,526$666,659▼ $102,867
Total Liabilities and Net Assets / Fund Balance$1,150,965$982,413▼ $168,552
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve MrozinskiPresident
Adam StonerBoard Member
Clint ShiremanBoard Member
Connie GramarrosaBoard Member
Daniel HagenowBoard Member
Dave MillerBoard Member
Jeff SmokerBoard Member
Keith GarnerBoard Member
Mark ParkmanBoard Member
Michael EatonBoard Member
Richard StalbrinkBoard Member
Shari Ott-largeBoard Member
Don StonerManager
Curt MorrisonSecretary
Brett KesslerTreasurer
Floyd ThomasVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$102,421
Program Service Revenue
$1,313,028
Investment Income
$18,150
Other Revenue
$15,630
All Other Contributions
$102,196
Change in Net Assets
$-102,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,472,581
Salaries, Compensation, and Employee Benefits$74,515
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$258,914$39,972-$298,886
Occupancy$189,318$40,339-$229,657
Other Salaries and Wages$33,095$33,095-$66,190
Other Expenses$59,929--$59,929
Insurance$4,785$51,412-$56,197
Advertising$35,348$2,061-$37,409
Interest-$20,285-$20,285
Fees for Services Accounting-$15,000-$15,000
Office Expenses$8,441$4,655-$13,096
Payroll Taxes$4,162$4,163-$8,325
Grants to Domestic Individuals$5,000--$5,000
Fees for Services Legal-$855-$855
Total Functional Expenses$1,340,259$211,837$0$1,552,096
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,604
Fundraising Direct Expenses$14,108
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pioneerland Dev$28,604$28,604$14,108$14,496
Total Events$28,604$28,604$14,108$14,496
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable - First Farmers$237,345
Loan Payable - 1st Source$72,504
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
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 6

MEMBERS

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

Officers are voted on and chosen by the members

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

Members make all decisions affecting the organization

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

Cpa presents the financial statements and tax return to the board of directors during the annual meeting. Members have the opportunity to ask questions at this time.

Form 990, Page 6, Part VI, Line 12C

Board members are asked to read and sign a conflict of interest policy annualy.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Laporte County Agricultural Assoc
EIN
35-1047921
Phone
2193622647
Address
2581 WEST STATE ROAD 2, LAPORTE, IN 46350

Signing Officer

Name
Steve Mrozinski
Title
President
Phone
2193622647
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Mrozinski
Formed
1845
Legal Domicile
In
Voting Board Members
16
Independent Board Members
16
Employees
4
Volunteers
50

Preparer

Firm
Parkison & Hinton Inc Pc
Address
PO BOX 638, LAPORTE, IN 46352-0638
Preparer
Dale a Parkison CPA
Phone
2193628547
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Rentals - fair 55,468 0 0 sound, stage, lighting 52,956 0 0 bleacher rental 42,800 0 0 parking - fair 26,739 0 0 bank fees - g&a 0 23,944 0 ticket seller - fair 16,167 0 0 e tix - g&a 14,965 0 0 medical - fair 14,110 0 0 board of directors - g&a 0 11,307 0 sound equipment - fair 8,555 0 0 fair queen exp - fair 7,380 0 0 tractor trail/curious kid 4,668 0 0 usher - attractions 4,319 0 0 trophies & ribbons - open 3,945 0 0 licenses & dues - g&a 1,905 1,906 0 judges- open class 1,895 0 0 miscellaneous - g&a 0 1,815 0 fire protection - fair 1,500 0 0 donations 0 1,000 0 miscellaneous - fair 892 0 0 superintendents-open clas 650 0 0 total 258,914 39,972 0

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IRS990/OtherSalariesAndWagesGrp/TotalAmt066190
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04163
IRS990/PayrollTaxesGrp/ProgramServicesAmt04162
IRS990/PayrollTaxesGrp/TotalAmt08325
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEVE MROZINSKI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc1GRANDSTAND
IRS990/ProgramServiceRevenueGrp/Desc2CARNIVAL
IRS990/ProgramServiceRevenueGrp/Desc3CONCESSIONS
IRS990/ProgramServiceRevenueGrp/Desc4WINTER STORAGE RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0408751
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1318302
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2190281
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3104579
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt496787
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0408751
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1318302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2190281
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3104579
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt496787
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt090587
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt04500
IRS990/PYInvestmentIncomeAmt038613
IRS990/PYOtherExpensesAmt01284472
IRS990/PYOtherRevenueAmt031908
IRS990/PYProgramServiceRevenueAmt01165070
IRS990/PYRevenuesLessExpensesAmt0-33408
IRS990/PYSalariesCompEmpBnftPaidAmt070614
IRS990/PYTotalExpensesAmt01359586
IRS990/PYTotalRevenueAmt01326178
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-102867
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0799213
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0690611
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0102421
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt090587
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0130977
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0112799
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt082095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0518879
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01360916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01240828
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01450731
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01149574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01116976
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06319025
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt06837904
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01463337
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01331415
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01581708
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01262373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01199071
IRS990ScheduleA/Total509Grp/TotalAmt06837904
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01463337
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01331415
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01581708
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01262373
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01199071
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06837904
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0237345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt172504
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE - FIRST FARMERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN PAYABLE - 1ST SOURCE
IRS990ScheduleD/TotalLiabilityAmt0309849
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014108
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PIONEERLAND DEV
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028604
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028604
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028604
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028604
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014496
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014108
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014108
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS ARE VOTED ON AND CHOSEN BY THE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MAKE ALL DECISIONS AFFECTING THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CPA PRESENTS THE FINANCIAL STATEMENTS AND TAX RETURN TO THE BOARD OF DIRECTORS DURING THE ANNUAL MEETING. MEMBERS HAVE THE OPPORTUNITY TO ASK QUESTIONS AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE ASKED TO READ AND SIGN A CONFLICT OF INTEREST POLICY ANNUALY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RENTALS - FAIR 55,468 0 0 SOUND, STAGE, LIGHTING 52,956 0 0 BLEACHER RENTAL 42,800 0 0 PARKING - FAIR 26,739 0 0 BANK FEES - G&A 0 23,944 0 TICKET SELLER - FAIR 16,167 0 0 E TIX - G&A 14,965 0 0 MEDICAL - FAIR 14,110 0 0 BOARD OF DIRECTORS - G&A 0 11,307 0 SOUND EQUIPMENT - FAIR 8,555 0 0 FAIR QUEEN EXP - FAIR 7,380 0 0 TRACTOR TRAIL/CURIOUS KID 4,668 0 0 USHER - ATTRACTIONS 4,319 0 0 TROPHIES & RIBBONS - OPEN 3,945 0 0 LICENSES & DUES - G&A 1,905 1,906 0 JUDGES- OPEN CLASS 1,895 0 0 MISCELLANEOUS - G&A 0 1,815 0 FIRE PROTECTION - FAIR 1,500 0 0 DONATIONS 0 1,000 0 MISCELLANEOUS - FAIR 892 0 0 SUPERINTENDENTS-OPEN CLAS 650 0 0 TOTAL 258,914 39,972 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01150965
IRS990/TotalAssetsEOYAmt0982413
IRS990/TotalAssetsGrp/BOYAmt01150965
IRS990/TotalAssetsGrp/EOYAmt0982413

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