Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
EIN 38-1539457 • 501(c)3 • Midland, MI
Profile
Provide fairgrounds and facilities to area residents.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Liabilities / Revenue
16th percentile
Higher debt load relative to revenue than 16% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
30th percentile
Higher top officer pay than 30% of similar nonprofits.
Top officer pay equals 3.3% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Assets
Up$7,506,431
Up $563,063 (+8.1%) from 2023
Liabilities
Down$24,624
Down $2,510 (-9.3%) from 2023
Net Assets
Up$7,481,807
Up $565,573 (+8.2%) from 2023
Revenue
Up$2,249,126
Up $1,161,041 (+107%) from 2023
Expenses
Up$1,683,553
Up $126,813 (+8.1%) from 2023
Net Income
Up$565,573
Up $1,034,228 (+221%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide fairgrounds and facilities to area residents.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,100,521 | $5,881,700 | ▼ $218,821 |
| Savings and Temporary Cash Investments | $329,316 | $1,464,039 | ▲ $1,134,723 |
| Accounts Receivable | $53,963 | $83,176 | ▲ $29,213 |
| Cash and Non-Interest-Bearing Accounts | $455,568 | $55,854 | ▼ $399,714 |
| Total Assets | $6,943,368 | $7,506,431 | ▲ $563,063 |
| Other Assets Total | $4,000 | $21,662 | ▲ $17,662 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $11,544 | $12,723 | ▲ $1,179 |
| Other Liabilities | $15,590 | $11,901 | ▼ $3,689 |
| Total Liabilities | $27,134 | $24,624 | ▼ $2,510 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,916,234 | $7,481,807 | ▲ $565,573 |
| Total Net Assets Fund Balance | $6,916,234 | $7,481,807 | ▲ $565,573 |
| Total Liabilities and Net Assets / Fund Balance | $6,943,368 | $7,506,431 | ▲ $563,063 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,507,571 | $4,944,739 | - |
| Other Land Buildings | $229,574 | $596,029 | - |
| Equipment | $84,879 | $269,767 | - |
| Leasehold Improvements | $1,059,676 | $1,816,108 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Nicolas Hall | Manager | FT | $74,237 | $74,237 |
| Name | Title |
|---|---|
| Margaret Wegner | President |
| Jason Murray | 1st Vice President |
| Kelly Gray | 2nd Vice President |
| Abby Terwillegar | Director |
| Dawn Zaske | Director |
| Don Anger | Director |
| Eric Miller | Director |
| Helena Hickerson | Director |
| Jeff Cain | Director |
| Phil Stern | Director |
| Roxanne Wheeler | Director |
| Wayne Draves | Director |
| Ryan Garrett | Assistant Treasurer |
| Pam Kastl | Secretary |
| Karen Bonham | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,248,513 |
| Salaries, Compensation, and Employee Benefits | $435,040 |
| Total Fundraising Expense | $29,740 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $333,099 | $27,758 | $9,253 | $370,110 |
| Other Salaries and Wages | $268,805 | $30,546 | $6,109 | $305,460 |
| All Other Expenses | $200,322 | $25,357 | $2,093 | $227,772 |
| Insurance | $83,431 | $6,953 | $2,317 | $92,701 |
| Current Officers, Directors, Trustees, and Key Employees | $65,328 | $7,424 | $1,485 | $74,237 |
| Occupancy | $53,113 | $4,426 | $1,475 | $59,014 |
| Other Expenses | $64,560 | $57,707 | $2,948 | $57,707 |
| Advertising | $41,754 | $4,745 | $949 | $47,448 |
| Office Expenses | $41,462 | $4,712 | $942 | $47,116 |
| Payroll Taxes | $25,561 | $2,905 | $581 | $29,047 |
| Other Employee Benefits | $23,140 | $2,630 | $526 | $26,296 |
| Information Technology | $23,306 | $1,942 | $647 | $25,895 |
| Conferences and Meetings | $18,108 | $2,057 | $412 | $20,577 |
| Travel | $134 | $15 | $3 | $152 |
| Total Functional Expenses | $1,465,791 | $188,022 | $29,740 | $1,683,553 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,683,553 |
| Total Expenses per Audited Statements | $1,683,553 |
| Total Expenses per Form 990 | $1,683,553 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Payroll | $9,934 |
| Payroll Tax Payable | $1,638 |
| Credit Card Payable | $329 |
“All members may vote on the governing body.”
“All members may vote on the governing body.”
“The board reviews the 990 before filing.”
“An initial policyis signed by each board member when elected. Board members abstain from voting on items with conflicts of interest.”
“The personnel committee determines compensation for the top paid employees and reports to the board of directors annually. This process may include, but is not limited to, compensation surverys from the iafe, mafe, and phone calls to other similar organizations concerning compensation packages.”
“Governing documents are made available to members upon request.”
“Fuel and oil: program service expenses 29,528. Management and general expenses 3,356. Fundraising expenses 671. Total expenses 33,555. Equipment rental: program service expenses 27,102. Management and general expenses 3,080. Fundraising expenses 616. Total expenses 30,798. Miscellaneous talent: program service expenses 29,675. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,675. Parking: program service expenses 22,407. Management and general expenses 1,867. Fundraising expenses 622. Total expenses 24,896. Premiums: program service expenses 24,661. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,661. Grandstand equipment: program service expenses 19,669. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,669. Bank charges: program service expenses 0. Management and general expenses 16,142. Fundraising expenses 0. Total expenses 16,142. Ribbons and trophies: program service expenses 15,893. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,893. Judging: program service expenses 12,501. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,501. Exhibits: program service expenses 10,846. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,846. Membership and subscriptions: program service expenses 5,558. Management and general expenses 630. Fundraising expenses 128. Total expenses 6,316. Meals: program service expenses 2,482. Management and general expenses 282. Fundraising expenses 56. Total expenses 2,820.”
“The fair is a not-for-profit organization exempt from federal income tax under section 501(a) of the internal revenue code, as an organization described in section 501(c)(3); the fair is similarly exempt from state income taxes. Despite the general exemption from income taxation, the fair is subject to federal and state income tax at corporate rates on its unrelated business income. Fasb asc 740, income taxes, prescribes a comprehensive model for how an institution should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the institution has taken or expects to take on a tax return. Management has analyzed the tax positions taken by the fair and has concluded that as of october 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of an asset, liability, or disclosure in the financial statements. Additionally, the fair has been determined by the internal revenue service not to be a private foundation within the meaning described in section 509(a) of the internal revenue code. Management believes that there was no unrelated business income for the year ended october 31, 2024.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 11544 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12723 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 53963 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 83176 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE FAIRGROUNDS AND FACILITIES TO AREA RESIDENTS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 949 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 4745 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 41754 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 47448 |
| IRS990/AllOtherContributionsAmt | 0 | 858634 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 2093 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 25357 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 200322 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 227772 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NICOLAS HALL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9898357901 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6905 EASTMAN AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MIDLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48642 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 455568 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 55854 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 1485 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7424 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 65328 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 74237 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 412 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 2057 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 18108 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 20577 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 858634 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 41885 |
| IRS990/CYOtherExpensesAmt | 0 | 1248513 |
| IRS990/CYOtherRevenueAmt | 0 | 5622 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1342985 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 565573 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 435040 |
| IRS990/CYTotalExpensesAmt | 0 | 1683553 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 29740 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2249126 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 9253 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 27758 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 333099 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 370110 |
| IRS990/Desc | 0 | OPERATE AND MAINTAIN FAIRGROUNDS AND FACILITIES FOR THE USE AND ENJOYMENT OF MIDLAND COUNTY AREA RESIDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 34 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1465791 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KELLY GRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JASON MURRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARGARET WEGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KAREN BONHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ERIC MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROXANNE WHEELER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JEFF CAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | HELENA HICKERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ABBY TERWILLEGAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAWN ZASKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RYAN GARRETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | PAM KASTL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | PHIL STERN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | WAYNE DRAVES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | NICOLAS HALL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 74237 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | 2ND VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | 1ST VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | ASSISTANT TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1948 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2249126 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 647 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1942 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 23306 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 25895 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 2317 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6953 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 83431 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 92701 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 41885 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 41885 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 52 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7626643 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6100521 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5881700 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 13508343 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDE FAIRGROUNDS AND FACILITIES TO AREA RESIDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6916234 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7481807 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6916234 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7481807 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1475 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4426 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 53113 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 59014 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 942 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4712 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 41462 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 47116 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 21662 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 526 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2630 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 23140 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 26296 |
| IRS990/OtherExpensesGrp/Desc | 0 | MAINTENANCE AND REPAIR |
| IRS990/OtherExpensesGrp/Desc | 1 | GRANDSTAND TALENT |
| IRS990/OtherExpensesGrp/Desc | 2 | HORSE SHOWS |
| IRS990/OtherExpensesGrp/Desc | 3 | PROFESSIONAL SERVICES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2948 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8845 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 57707 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 106133 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 117535 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 64560 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 117926 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 117535 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 64560 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 57707 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15590 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 11901 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711300 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MERCHANDISE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5622 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5622 |
| IRS990/OtherRevenueTotalAmt | 0 | 5622 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 6109 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 30546 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 268805 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 305460 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 581 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2905 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 25561 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 29047 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | NICOLAS HALL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 711300 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | HORSE SHOWS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STORAGE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | GRANDSTAND EVENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PARKING AND USAGE |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | FAIR EVENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 400078 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 246297 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 244942 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 198749 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 148308 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 400078 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 246297 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 244942 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 198749 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 148308 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 68742 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -174934 |
| IRS990/PYOtherExpensesAmt | 0 | 1237551 |
| IRS990/PYOtherRevenueAmt | 0 | 54756 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1139521 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -468655 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 319189 |
| IRS990/PYTotalExpensesAmt | 0 | 1556740 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1088085 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 565573 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1348607 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 329316 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1464039 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 34000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 34000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 969721 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 68742 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 198333 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1505522 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99782 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2842100 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 41885 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2595 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 909 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1511 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13443 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 60343 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1236993 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1142296 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1206454 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1157542 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 420175 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 5163460 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 41885 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2595 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 909 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1511 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13443 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 60343 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00730 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00360 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10099 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 59608 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 69707 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 16840 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3752 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 60608 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2776 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 83976 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96980 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96320 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7971560 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 34000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 34000 |
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