Civic Intelligence

The Saint Louis County Agricultural Fair Association

990 • Fiscal year 2020 • EIN 41-0901607

Oct 01, 2019 to Sep 30, 2020 • Filed on Nov 15, 2020

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

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.00x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

3rd percentile

-155%

Higher net margin than 3% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

59th percentile

$29,389

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 76.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

13th percentile

-9.4%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

2nd percentile

-85%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$576,468

Down $60,029 (-9.4%) from 2019

Net Assets

Down

$576,468

Down $60,029 (-9.4%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$38,617

Down $219,329 (-85%) from 2019

Expenses

Down

$98,646

Down $161,329 (-62%) from 2019

Net Income

Down

-$60,029

Down $58,000 (-2859%) from 2019

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

2020

Assets$576,468
Liabilities$0
Net Assets$576,468

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

2020

Revenue$38,617
Expenses$98,646
Net Income-$60,029
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Nov 15, 2020
Return Version
2019v5.0
Gross Receipts
$68,198
Mission and Program Overview

Mission

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

Hosts annual fair and horse expo to promote local agriculture and industry not held in 2020 due to covid-19.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$636,497$576,468▼ $60,029
Land, Buildings, and Equipment, Net$482,926$461,560▼ $21,366
Savings and Temporary Cash Investments$153,491$114,840▼ $38,651
Cash and Non-Interest-Bearing Accounts$80$68▼ $12
Total Assets$636,497$576,468▼ $60,029
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$636,497$576,468▼ $60,029
Total Liabilities and Net Assets / Fund Balance$636,497$576,468▼ $60,029

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$461,560$371,737$833,297
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen McnealFair SecretaFT$28,533$856$29,389

Board Members and Trustees

NameTitle
Brian ToivolaPresident
Chris NashDirector
Don HaenkeDirector
Heather LindulaDirector
Joe SoppDirector
Liz VoelkerDirector
Marvin PearsonDirector
Matt LaitalaDirector
Tom CalivasDirector
Rachel PearsonSecretary
Karen PenderTreasurer
Ray ErspamerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,727
Program Service Revenue
$24,827
Investment Income
$211
Other Revenue
$-6,148
Change in Net Assets
$-60,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$70,821
Salaries, Compensation, and Employee Benefits$27,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$23,699--$23,699
Insurance$18,869--$18,869
Depreciation Depletion$9,271--$9,271
Fees for Services Accounting$7,800--$7,800
All Other Expenses$3,766--$3,766
Office Expenses$3,473--$3,473
Payroll Taxes$3,415--$3,415
Conferences and Meetings$3,153--$3,153
Other Expenses$2,046--$2,046
Travel$2,011--$2,011
Occupancy$888--$888
Pension Plan Contributions$711--$711
Total Functional Expenses$98,646$0$0$98,646
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, 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
Doing Business As
St Louis County Agricultural Fair

Signing Officer

Name
Brian Toivola
Title
President
Phone
2182634256
Signed
2020-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Toivola
Formed
1935
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
14
Volunteers
4

Preparer

Firm
Di Johnson Ltd
Address
2900 EAST BELTLINE SUITE 13, HIBBING, MN 55746
Preparer
Daniel I Johnson CPA
Phone
2182638420
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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt067231
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt058499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt057470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0263095
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0211
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0131
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0758
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0772509
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0263095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt019727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt060168
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt067231
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt058499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt057470
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0263095
IRS990ScheduleA/TotalSupportAmt0264778
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0925
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0925
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0461560
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0371737
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0833297
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0461560
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPRISED OF VOTING MEMBERS WHOM EXHIBIT AT THE FAIR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES, MEMBERS ELECT BOARD OF DIRECTORS AND OFFICERS AT ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY IS MADE AVAILABLE TO BOARD MEMBERS IN ELECTRONIC FORM ON WEB PORTAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS WILL BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0636497
IRS990/TotalAssetsEOYAmt0576468
IRS990/TotalAssetsGrp/BOYAmt0636497
IRS990/TotalAssetsGrp/EOYAmt0576468
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019727
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt098646
IRS990/TotalFunctionalExpensesGrp/TotalAmt098646
IRS990/TotalGrossUBIAmt0-6148
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0636497
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0576468
IRS990/TotalOtherCompensationAmt0856
IRS990/TotalProgramServiceExpensesAmt098646
IRS990/TotalProgramServiceRevenueAmt024827
IRS990/TotalReportableCompFromOrgAmt028533
IRS990/TotalRevenueGrp/ExclusionAmt025038
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt038617
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-6148
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0636497
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0576468
IRS990/TravelGrp/ProgramServicesAmt02011
IRS990/TravelGrp/TotalAmt02011
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011583 SPUDVILLE ROAD
IRS990/USAddress/CityNm0HIBBING
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055746
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0STLOFAIR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN TOIVOLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02182634256
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0CF2500CB4B53B78BE8A9B615586AED04DA0106B5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05A197BE4C608512E5BA8320168EA2B12D6E57702
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.38.98.93
ReturnHeader/FilingSecurityInformation/IPDt02020-12-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:15:35
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/PreparationDt02020-11-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL I JOHNSON CPA
ReturnHeader/ReturnTs02020-12-02T13:15:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

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
2020Detailed filing. Detailed filing data is available for this year.$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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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