Civic Intelligence

The Saint Louis County Agricultural Fair Association

990 • Fiscal year 2015 • EIN 41-0901607

Oct 01, 2014 to Sep 30, 2015 • Filed on Jan 15, 2016

PO Box 629Hibbing, MN 55746

(218) 263-4256

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

56th percentile

5.9%

Higher net margin than 56% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

87th percentile

$31,412

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

72nd percentile

20%

Faster asset growth than 72% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

52nd percentile

2.4%

Faster revenue growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$95,488

Up $15,890 (+20%) from 2014

Net Assets

Up

$95,488

Up $15,890 (+20%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$267,704

Up $6,368 (+2.4%) from 2014

Expenses

Up

$251,814

Up $26,038 (+12%) from 2014

Net Income

Down

$15,890

Down $19,670 (-55%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $126,513Liabilities 2010: $0Net Assets 2010: $126,5132010Assets 2011: $96,926Liabilities 2011: $0Net Assets 2011: $96,9262011Assets 2012: $61,883Liabilities 2012: $0Net Assets 2012: $61,8832012Assets 2013: $44,038Liabilities 2013: $0Net Assets 2013: $44,0382013Assets 2014: $79,598Liabilities 2014: $0Net Assets 2014: $79,5982014Assets 2015: $95,488Liabilities 2015: $0Net Assets 2015: $95,4882015Assets 2016: $652,596Liabilities 2016: $0Net Assets 2016: $652,5962016Assets 2017: $655,257Liabilities 2017: $0Net Assets 2017: $655,2572017Assets 2018: $638,526Liabilities 2018: $0Net Assets 2018: $638,5262018Assets 2019: $636,497Liabilities 2019: $0Net Assets 2019: $636,4972019Assets 2020: $576,468Liabilities 2020: $0Net Assets 2020: $576,4682020Assets 2021: $658,263Liabilities 2021: $0Net Assets 2021: $658,2632021Assets 2022: $1,776,859Liabilities 2022: $0Net Assets 2022: $1,776,8592022Assets 2023: $2,183,158Liabilities 2023: $0Net Assets 2023: $2,183,1582023Assets 2024: $2,427,917Liabilities 2024: $0Net Assets 2024: $2,427,9172024Assets 2025: $2,406,344Liabilities 2025: $10Net Assets 2025: $2,406,3342025

Highlighted filing

2015

Assets$95,488
Liabilities$0
Net Assets$95,488

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $251,7472010Expenses 2011: $963,5272011Expenses 2012: $346,7382012Revenue 2013: $205,124Expenses 2013: $222,969Net Income 2013: -$17,8452013Revenue 2014: $261,336Expenses 2014: $225,776Net Income 2014: $35,5602014Revenue 2015: $267,704Expenses 2015: $251,814Net Income 2015: $15,8902015Revenue 2016: $232,382Expenses 2016: $243,668Net Income 2016: -$11,2862016Revenue 2017: $244,953Expenses 2017: $242,292Net Income 2017: $2,6612017Revenue 2018: $252,429Expenses 2018: $269,160Net Income 2018: -$16,7312018Revenue 2019: $257,946Expenses 2019: $259,975Net Income 2019: -$2,0292019Revenue 2020: $38,617Expenses 2020: $98,646Net Income 2020: -$60,0292020Revenue 2021: $387,846Expenses 2021: $306,051Net Income 2021: $81,7952021Revenue 2022: $1,411,700Expenses 2022: $293,104Net Income 2022: $1,118,5962022Revenue 2023: $773,301Expenses 2023: $367,002Net Income 2023: $406,2992023Revenue 2024: $595,224Expenses 2024: $350,465Net Income 2024: $244,7592024Revenue 2025: $391,116Expenses 2025: $412,699Net Income 2025: -$21,5832025

Highlighted filing

2015

Revenue$267,704
Expenses$251,814
Net Income$15,890
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$280,347
Mission and Program Overview

Mission

Hosts annual fair and horse expo to promote local agriculture and industry

Host county fair and horse expo to promote local agriculture and industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$79,598$95,488▲ $15,890
Savings and Temporary Cash Investments$79,563$95,484▲ $15,921
Cash and Non-Interest-Bearing Accounts$35$4▼ $31
Total Assets$79,598$95,488▲ $15,890
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$79,598$95,488▲ $15,890
Total Liabilities and Net Assets / Fund Balance$79,598$95,488▲ $15,890
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bettie ValleyFair SecretaFT$30,497$915$31,412

Board Members and Trustees

NameTitle
Brian ToivolaPresident
Curtis LarsonDirector
Don HaenkeDirector
Joe JanceDirector
Joe SoppDirector
Keith StalboergerDirector
Liz VoelkerDirector
Marvin PearsonDirector
Rachel PearsonDirector
Rylee LokkenDirector
Jule ErjavecSecretary
Karen PenderTreasurer
Ray ErspamerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$40,682
Program Service Revenue
$201,705
Investment Income
$101
Other Revenue
$25,216
All Other Contributions
$6,220
Change in Net Assets
$15,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$197,205
Salaries, Compensation, and Employee Benefits$54,609
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,112--$48,112
All Other Expenses$46,247--$46,247
Advertising$20,089--$20,089
Insurance$17,924--$17,924
Other Expenses$13,492--$13,492
Payroll Taxes$5,582--$5,582
Fees for Services Accounting$5,039--$5,039
Conferences and Meetings$2,434--$2,434
Travel$1,717--$1,717
Office Expenses$1,507--$1,507
Pension Plan Contributions$915--$915
Occupancy$881--$881
Total Functional Expenses$251,814$0$0$251,814
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Page 6, Part VI, Line 4

Bylaws were amended january 7, 2015 after approval from membership vote at annual meeting.

Form 990, Page 6, Part VI, Line 6

The organization is comprised of voting members whom exhibit at the fair

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

Yes, members elect board of directors and officers at annual meeting.

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

Copy is made available to board members in electronic form on web portal prior to filing.

Form 990, Page 6, Part VI, Line 19

Governing documents will be made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
St Louis County Agricultural Fair
EIN
41-0901607
Phone
2182634256
Address
PO BOX 629, HIBBING, MN 55746

Signing Officer

Name
Brian Toivola
Title
President
Phone
2182634256
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Brian Toivola
Formed
1935
Legal Domicile
Mn
Voting Board Members
14
Independent Board Members
14
Employees
20
Volunteers
50

Preparer

Firm
Di Johnson Ltd
Address
2900 EAST BELTLINE SUITE 13, HIBBING, MN 55746
Preparer
Daniel I Johnson CPA
Phone
2182638420
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Utilities 11,022 0 0 other fair expense 8,859 0 0 police, ticket sellers, c 7,880 0 0 fair concessions 5,138 0 0 judging exhibits 2,698 0 0 awards 2,158 0 0 sanitation expenses 1,738 0 0 feed & bedding 1,413 0 0 postage 1,313 0 0 garbage 1,025 0 0 dues & subscriptions 841 0 0 crew expenses 783 0 0 telephone 679 0 0 vet 450 0 0 horse expo 250 0 0

Raw XML Appendix361 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BYLAWS WERE AMENDED JANUARY 7, 2015 AFTER APPROVAL FROM MEMBERSHIP VOTE AT ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS COMPRISED OF VOTING MEMBERS WHOM EXHIBIT AT THE FAIR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, MEMBERS ELECT BOARD OF DIRECTORS AND OFFICERS AT ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPY IS MADE AVAILABLE TO BOARD MEMBERS IN ELECTRONIC FORM ON WEB PORTAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS WILL BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES 11,022 0 0 OTHER FAIR EXPENSE 8,859 0 0 POLICE, TICKET SELLERS, C 7,880 0 0 FAIR CONCESSIONS 5,138 0 0 JUDGING EXHIBITS 2,698 0 0 AWARDS 2,158 0 0 SANITATION EXPENSES 1,738 0 0 FEED & BEDDING 1,413 0 0 POSTAGE 1,313 0 0 GARBAGE 1,025 0 0 DUES & SUBSCRIPTIONS 841 0 0 CREW EXPENSES 783 0 0 TELEPHONE 679 0 0 VET 450 0 0 HORSE EXPO 250 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt079598
IRS990/TotalAssetsEOYAmt095488
IRS990/TotalAssetsGrp/BOYAmt079598
IRS990/TotalAssetsGrp/EOYAmt095488
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040682
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0251814
IRS990/TotalFunctionalExpensesGrp/TotalAmt0251814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt079598
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095488
IRS990/TotalOtherCompensationAmt0915
IRS990/TotalProgramServiceExpensesAmt0251814
IRS990/TotalProgramServiceRevenueAmt0201705
IRS990/TotalReportableCompFromOrgAmt030497
IRS990/TotalRevenueGrp/ExclusionAmt0227022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0267704
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt079598
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt095488
IRS990/TravelGrp/ProgramServicesAmt01717
IRS990/TravelGrp/TotalAmt01717
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011538 SPUDVILLE ROAD
IRS990/USAddress/CityNm0HIBBING
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055746
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0STLOFAIR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN TOIVOLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02182634256
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST LOUIS COUNTY AGRICULTURAL FAIR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0STLO
ReturnHeader/Filer/EIN0410901607
ReturnHeader/Filer/PhoneNum02182634256
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 629
ReturnHeader/Filer/USAddress/CityNm0HIBBING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055746
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411778005
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DI JOHNSON LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02900 EAST BELTLINE SUITE 13
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HIBBING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055746
ReturnHeader/PreparerPersonGrp/PhoneNum02182638420
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL I JOHNSON CPA
ReturnHeader/ReturnTs02016-01-20T11:19:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.39$0.41$0.02
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.00$2.43$0.60$0.35$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.00$2.18$0.77$0.37$0.41
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.00$1.78$1.41$0.29$1.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.39$0.31$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.04$0.10$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.00$0.64$0.26$0.26$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.00$0.64$0.25$0.27$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.00$0.66$0.24$0.24$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.23$0.24$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.27$0.25$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$0.26$0.23$0.04
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.21$0.22$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.96
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.25