Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
EIN 41-0628592 • 501(c)3 • Roseau, MN
Profile
Production of the roseau county free gate fair for all to attend for entertainment and to show their exhibits and animals.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.5% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$741,068
Up $78,574 (+12%) from 2024
Liabilities
Up$54,064
Up $50,900 (+1609%) from 2024
Net Assets
Up$687,004
Up $27,674 (+4.2%) from 2024
Revenue
Up$370,179
Up $191 (+0.1%) from 2024
Expenses
Down$342,505
Down $19,030 (-5.3%) from 2024
Net Income
Up$27,674
Up $19,221 (+227%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Production of the roseau county free gate fair for all to attend for entertainment and to show their exhibits and animals.
Production of roseau county free gate fair for all to attend for entertainent and to show their exhibits and animals.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $503,598 | $664,921 | ▲ $161,323 |
| Cash and Non-Interest-Bearing Accounts | $156,096 | $73,632 | ▼ $82,464 |
| Inventories for Sale or Use | $800 | $800 | → $0 |
| Total Assets | $662,494 | $741,068 | ▲ $78,574 |
| Other Assets Total | $2,000 | $1,715 | ▼ $285 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $50,000 | - |
| Accounts Payable and Accrued Expenses | $3,164 | $4,064 | ▲ $900 |
| Total Liabilities | $3,164 | $54,064 | ▲ $50,900 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $659,330 | $687,004 | ▲ $27,674 |
| Total Liabilities and Net Assets / Fund Balance | $662,494 | $741,068 | ▲ $78,574 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $369,423 | $554,041 | - |
| Other Land Buildings | $1,700 | - | - |
| Land | $171,752 | - | - |
| Equipment | $122,046 | $128,583 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Richard Magnusson | Secretary | PT | $1,800 | $1,800 |
| Name | Title |
|---|---|
| Tony Wensloff | President |
| Dale Billberg | Vice-president |
| Mark Wilson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $309,361 |
| Salaries, Compensation, and Employee Benefits | $33,144 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $45,308 | - | - | $45,308 |
| Depreciation Depletion | $25,963 | - | - | $25,963 |
| Other Expenses | $23,284 | - | - | $23,284 |
| Other Salaries and Wages | $19,562 | - | - | $19,562 |
| Advertising | $11,468 | - | - | $11,468 |
| Current Officers, Directors, Trustees, and Key Employees | $10,800 | - | - | $10,800 |
| Conferences and Meetings | $7,159 | - | - | $7,159 |
| Payroll Taxes | $2,782 | - | - | $2,782 |
| Travel | $2,176 | - | - | $2,176 |
| Fees for Services Accounting | $2,000 | - | - | $2,000 |
| Office Expenses | $1,792 | - | - | $1,792 |
| Occupancy | $450 | - | - | $450 |
| Total Functional Expenses | $342,505 | $0 | $0 | $342,505 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Roseau county agricultural society has 15 members of the governing body and 38 stockholders”
“The stockholders elect the members of the governing body.”
“The board of directors reviews and compares the form 990 information to the respective financial statements for accuracy. After reviewing the returns and if no questions or issues arise, an officer of the entity signs and files the return.”
“The board of directors has the tax returns, financial statements, governing documents and all supporting documents on file at the secretary office building located on the roseau county fair grounds in roseau minnesota. All information is available for review by the public.”
“Tony wensloff - 37232 240th st, roseau, mn 56751. Dale billberg - 38429 co rd 8, wannaska, mn 56761. Mark wilson - 312 10th ave se, roseau, mn 56751. Richard magnusson - po box 28, roseau, mn 56751.”
“Marketing fees: program service expenses 8,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,500. Judges: program service expenses 7,553. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,553. Insurance: program service expenses 6,929. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,929. Fireworks/miscellaneous: program service expenses 6,482. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,482. Banquest expense/casual labor: program service expenses 5,357. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,357. Electricity/phone: program service expenses 5,092. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,092. Dues/website: program service expenses 2,202. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,202. Awards/ribbons/tags/cards/ etc: program service expenses 1,885. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,885. Printing-fair premium list: program service expenses 804. Management and general expenses 0. Fundraising expenses 0. Total expenses 804. Caps/shirts-fairboard: program service expenses 504. Management and general expenses 0. Fundraising expenses 0. Total expenses 504.”
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 | 3164 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4064 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PRODUCTION OF ROSEAU COUNTY FREE GATE FAIR FOR ALL TO ATTEND FOR ENTERTAINENT AND TO SHOW THEIR EXHIBITS AND ANIMALS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 11468 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 11468 |
| IRS990/AllOtherContributionsAmt | 0 | 88655 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 45308 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 45308 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MARK WILSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2184631750 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 10 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROSEAU |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56751 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 156096 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 73632 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 10800 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 10800 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 7159 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7159 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 88655 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 894 |
| IRS990/CYOtherExpensesAmt | 0 | 309361 |
| IRS990/CYOtherRevenueAmt | 0 | 226 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 280404 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 27674 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 33144 |
| IRS990/CYTotalExpensesAmt | 0 | 342505 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 370179 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 25963 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 25963 |
| IRS990/Desc | 0 | CARNIVAL AT THE ROSEAU COUNTY FAIR JULY 22-25, 2025. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 100972 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TONY WENSLOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DALE BILLBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARK WILSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD MAGNUSSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1904 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 388498 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 18545 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 800 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 800 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 894 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 894 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 682624 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 503598 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 664921 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1347545 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 18319 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PRODUCTION OF THE ROSEAU COUNTY FREE GATE FAIR FOR ALL TO ATTEND FOR ENTERTAINMENT AND TO SHOW THEIR EXHIBITS AND ANIMALS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 50000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 659330 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 687004 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 226 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 226 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 450 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 450 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1792 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1792 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1715 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRANDSTAND/CARNIVAL |
| IRS990/OtherExpensesGrp/Desc | 1 | MINI STAGE/FREE ACTS |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | PREMIUMS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 121578 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 36359 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 31824 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 23284 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 121578 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 36359 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 31824 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 23284 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 19562 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 19562 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 2782 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2782 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD MAGNUSSON |
| 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/Desc | 0 | CARNIVAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GRANDSTAND |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONCESSIONS-10% SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FAIR SPACE RENT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 174675 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 57445 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 31134 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 9150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 174675 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 57445 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 31134 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 9150 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GRANDSTAND ENTERTAINMENT - INCLUDES BUSH CAR RACES, PRO WRESTLING, AND DEMO DERBY RACES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 20606 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 57445 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | INCOME & EXPENSE RELATED TO CONCESSION STANDS PROFITS, RENTAL OF FAIR BOOTHS, SPONSORSHIPS, AND BANQUET. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 220927 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 44284 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | LONG TERM RENTAL INCOME (RELATED) |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 4000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 78728 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 352 |
| IRS990/PYOtherExpensesAmt | 0 | 333986 |
| IRS990/PYOtherRevenueAmt | 0 | 810 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 290098 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 8453 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 27549 |
| IRS990/PYTotalExpensesAmt | 0 | 361535 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 369988 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 27674 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 226 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 174675 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 88655 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 78728 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 81603 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 86746 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 94621 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 430353 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 894 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 352 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 92 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 281 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 368 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1987 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 280404 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 290098 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 277565 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 275796 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 240571 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1364434 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 894 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 352 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 92 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 281 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 368 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1987 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00110 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00100 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99890 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99900 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 335192 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ROSEAU COUNTY AGRICULTURAL SOCIETY HAS 15 MEMBERS OF THE GOVERNING BODY AND 38 STOCKHOLDERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE STOCKHOLDERS ELECT THE MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS REVIEWS AND COMPARES THE FORM 990 INFORMATION TO THE RESPECTIVE FINANCIAL STATEMENTS FOR ACCURACY. AFTER REVIEWING THE RETURNS AND IF NO QUESTIONS OR ISSUES ARISE, AN OFFICER OF THE ENTITY SIGNS AND FILES THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS HAS THE TAX RETURNS, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND ALL SUPPORTING DOCUMENTS ON FILE AT THE SECRETARY OFFICE BUILDING LOCATED ON THE ROSEAU COUNTY FAIR GROUNDS IN ROSEAU MINNESOTA. ALL INFORMATION IS AVAILABLE FOR REVIEW BY THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TONY WENSLOFF - 37232 240TH ST, ROSEAU, MN 56751. DALE BILLBERG - 38429 CO RD 8, WANNASKA, MN 56761. MARK WILSON - 312 10TH AVE SE, ROSEAU, MN 56751. RICHARD MAGNUSSON - PO BOX 28, ROSEAU, MN 56751. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MARKETING FEES: PROGRAM SERVICE EXPENSES 8,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,500. JUDGES: PROGRAM SERVICE EXPENSES 7,553. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,553. INSURANCE: PROGRAM SERVICE EXPENSES 6,929. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,929. FIREWORKS/MISCELLANEOUS: PROGRAM SERVICE EXPENSES 6,482. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,482. BANQUEST EXPENSE/CASUAL LABOR: PROGRAM SERVICE EXPENSES 5,357. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,357. ELECTRICITY/PHONE: PROGRAM SERVICE EXPENSES 5,092. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,092. DUES/WEBSITE: PROGRAM SERVICE EXPENSES 2,202. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,202. AWARDS/RIBBONS/TAGS/CARDS/ ETC: PROGRAM SERVICE EXPENSES 1,885. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,885. PRINTING-FAIR PREMIUM LIST: PROGRAM SERVICE EXPENSES 804. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 804. CAPS/SHIRTS-FAIRBOARD: PROGRAM SERVICE EXPENSES 504. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 504. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | ROSEAU |
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| IRS990/WebsiteAddressTxt | 0 | WWW.ROSEAUCOUNTYFAIR.COM |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD MAGNUSSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2184635034 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-16 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROSE |
| ReturnHeader/Filer/EIN | 0 | 410628592 |
| ReturnHeader/Filer/PhoneNum | 0 | 2184633387 |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411709186 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CZEH WILSON WILMER & STRAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 102 2ND STREET SE SUITE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROSEAU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 56751 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2184631750 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARK WILSON |
| ReturnHeader/ReturnTs | 0 | 2025-10-27T11:20:56-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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