Civic Intelligence

The Saint Louis County Agricultural Fair Association

990 • Fiscal year 2021 • EIN 41-0901607

Oct 01, 2020 to Sep 30, 2021 • Filed on Feb 02, 2022

PO Box 827Chisholm, MN 55719

(218) 263-4256

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

63rd percentile

21%

Higher net margin than 63% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

60th percentile

$29,870

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

58th percentile

14%

Faster asset growth than 58% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

99th percentile

904%

Faster revenue growth than 99% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$658,263

Up $81,795 (+14%) from 2020

Net Assets

Up

$658,263

Up $81,795 (+14%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$387,846

Up $349,229 (+904%) from 2020

Expenses

Up

$306,051

Up $207,405 (+210%) from 2020

Net Income

Up

$81,795

Up $141,824 (+236%) from 2020

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

2021

Assets$658,263
Liabilities$0
Net Assets$658,263

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

2021

Revenue$387,846
Expenses$306,051
Net Income$81,795
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Feb 2, 2022
Return Version
2020v4.0
Gross Receipts
$413,524
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$576,468$658,263▲ $81,795
Land, Buildings, and Equipment, Net$461,560$440,189▼ $21,371
Savings and Temporary Cash Investments$114,840$218,006▲ $103,166
Cash and Non-Interest-Bearing Accounts$68$68→ $0
Total Assets$576,468$658,263▲ $81,795
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$576,468$658,263▲ $81,795
Total Liabilities and Net Assets / Fund Balance$576,468$658,263▲ $81,795

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,189$393,108$833,297
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen McnealFair SecretaFT$29,000$870$29,870

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
$113,392
Program Service Revenue
$267,413
Investment Income
$137
Other Revenue
$6,904
Change in Net Assets
$81,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,629
Salaries, Compensation, and Employee Benefits$42,422
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$49,271--$49,271
Other Salaries and Wages$35,870--$35,870
Insurance$23,277--$23,277
Advertising$18,302--$18,302
Other Expenses$14,785--$14,785
Depreciation Depletion$9,271--$9,271
Payroll Taxes$5,827--$5,827
Fees for Services Accounting$5,400--$5,400
Office Expenses$3,870--$3,870
Travel$1,938--$1,938
Conferences and Meetings$831--$831
Pension Plan Contributions$725--$725
Occupancy$428--$428
Total Functional Expenses$306,051$0$0$306,051
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 827, CHISHOLM, MN 55719
Doing Business As
St Louis County Agricultural Fair

Signing Officer

Name
Brian Toivola
Title
President
Phone
2182634256
Signed
2022-02-02
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
1
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

Crew expenses 9,884 0 0 utilities 8,776 0 0 other fair expense 8,627 0 0 fair concessions 6,754 0 0 awards 3,066 0 0 sanitation expenses 2,770 0 0 feed & bedding 2,589 0 0 police, ticket sellers, c 2,224 0 0 judging exhibits 1,926 0 0 postage 1,389 0 0 dues & subscriptions 896 0 0 telephone 370 0 0 total 49,271 0 0

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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/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0113392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt019727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt060168
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt067231
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt058499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0319017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0137
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0211
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0175
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0131
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0774
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0595751
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0267413
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0267413
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0319017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0113392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt019727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt060168
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt067231
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt058499
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0319017
IRS990ScheduleA/TotalSupportAmt0594033
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt05904
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0925
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt06829
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0440189
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0393108
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0833297
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0440189
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/ExplanationTxt4CREW EXPENSES 9,884 0 0 UTILITIES 8,776 0 0 OTHER FAIR EXPENSE 8,627 0 0 FAIR CONCESSIONS 6,754 0 0 AWARDS 3,066 0 0 SANITATION EXPENSES 2,770 0 0 FEED & BEDDING 2,589 0 0 POLICE, TICKET SELLERS, C 2,224 0 0 JUDGING EXHIBITS 1,926 0 0 POSTAGE 1,389 0 0 DUES & SUBSCRIPTIONS 896 0 0 TELEPHONE 370 0 0 TOTAL 49,271 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0576468
IRS990/TotalAssetsEOYAmt0658263
IRS990/TotalAssetsGrp/BOYAmt0576468
IRS990/TotalAssetsGrp/EOYAmt0658263
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0113392
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306051
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306051
IRS990/TotalGrossUBIAmt06904
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0576468
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0658263
IRS990/TotalOtherCompensationAmt0870
IRS990/TotalProgramServiceExpensesAmt0306051
IRS990/TotalProgramServiceRevenueAmt0267413
IRS990/TotalReportableCompFromOrgAmt029000
IRS990/TotalRevenueGrp/ExclusionAmt0267550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0387846
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06904
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0576468
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0658263
IRS990/TravelGrp/ProgramServicesAmt01938
IRS990/TravelGrp/TotalAmt01938
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/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN TOIVOLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02182634256
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-02
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 827
ReturnHeader/Filer/USAddress/CityNm0CHISHOLM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055719
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/PreparationDt02022-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL I JOHNSON CPA
ReturnHeader/ReturnTs02022-02-11T15:50:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRIAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TOIVOLA
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

Document Assets

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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
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