Civic Intelligence

Grant County Agricultural Association

EIN 41-6037303 • 501(c)5 • Herman, MN

Profile

Hosting the annual county fair.

PO Box 186Herman, MN 56248

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.24x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

0.39x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

31st percentile

-5.3%

Higher net margin than 31% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

38th percentile

-2.5%

Faster asset growth than 38% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-40%

Faster revenue growth than 8% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$313,518

Down $8,102 (-2.5%) from 2024

Liabilities

Up

$76,641

Up $2,305 (+3.1%) from 2024

Net Assets

Down

$236,877

Down $10,407 (-4.2%) from 2024

Operations
Liabilities / Revenue96th percentileNet Margin31st percentile

Revenue

Down

$195,882

Down $130,240 (-40%) from 2024

Expenses

Up

$206,289

Up $14,985 (+7.8%) from 2024

Net Income

Down

-$10,407

Down $145,225 (-108%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0-$100KAssets 2012: $23,017Liabilities 2012: $13,5662012Assets 2013: $26,697Liabilities 2013: $7,4442013Assets 2014: $32,461Liabilities 2014: $5,630Net Assets 2014: $26,8312014Assets 2015: $29,769Liabilities 2015: $5,000Net Assets 2015: $24,7692015Assets 2016: $21,207Liabilities 2016: $10,000Net Assets 2016: $11,2072016Assets 2017: $32,898Liabilities 2017: $40,000Net Assets 2017: -$7,1022017Assets 2018: $38,505Liabilities 2018: $59,904Net Assets 2018: -$21,3992018Assets 2019: $145,337Liabilities 2019: $142,507Net Assets 2019: $2,8302019Assets 2020: $166,197Liabilities 2020: $142,507Net Assets 2020: $23,6902020Assets 2021: $159,892Liabilities 2021: $120,595Net Assets 2021: $39,2972021Assets 2022: $172,085Liabilities 2022: $89,546Net Assets 2022: $82,5392022Assets 2023: $180,765Liabilities 2023: $68,299Net Assets 2023: $112,4662023Assets 2024: $321,620Liabilities 2024: $74,336Net Assets 2024: $247,2842024Assets 2025: $313,518Liabilities 2025: $76,641Net Assets 2025: $236,8772025

Highlighted filing

2025

Assets$313,518
Liabilities$76,641
Net Assets$236,877
Open 2025 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2012: $112,535Expenses 2012: $118,769Net Income 2012: -$6,2342012Revenue 2013: $114,201Expenses 2013: $104,399Net Income 2013: $9,8022013Revenue 2014: $141,193Expenses 2014: $133,615Net Income 2014: $7,5782014Revenue 2015: $147,353Expenses 2015: $149,415Net Income 2015: -$2,0622015Revenue 2016: $168,483Expenses 2016: $182,045Net Income 2016: -$13,5622016Revenue 2017: $195,395Expenses 2017: $213,704Net Income 2017: -$18,3092017Revenue 2018: $161,264Expenses 2018: $175,561Net Income 2018: -$14,2972018Revenue 2019: $206,733Expenses 2019: $182,504Net Income 2019: $24,2292019Revenue 2020: $65,818Expenses 2020: $44,958Net Income 2020: $20,8602020Revenue 2021: $152,664Expenses 2021: $137,057Net Income 2021: $15,6072021Revenue 2022: $227,581Expenses 2022: $184,339Net Income 2022: $43,2422022Revenue 2023: $220,484Expenses 2023: $190,557Net Income 2023: $29,9272023Revenue 2024: $326,122Expenses 2024: $191,304Net Income 2024: $134,8182024Revenue 2025: $195,882Expenses 2025: $206,289Net Income 2025: -$10,4072025

Highlighted filing

2025

Revenue$195,882
Expenses$206,289
Net Income-$10,407
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$313,518
Liabilities
$76,641
Net assets
$236,877
Revenue
$195,882
Expenses
$206,289
Net income
-$10,407
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.14$0.77$2.37$1.96$2.06$0.10
2024Detailed filing. Detailed filing data is available for this year.$3.22$0.74$2.47$3.26$1.91$1.35
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.68$1.12$2.20$1.91$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.72$0.90$0.83$2.28$1.84$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.60$1.21$0.39$1.53$1.37$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.66$1.43$0.24$0.66$0.45$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.45$1.43$0.03$2.07$1.83$0.24
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.60$0.21$1.61$1.76$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.40$0.07$1.95$2.14$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.11$1.68$1.82$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.05$0.25$1.47$1.49$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.06$0.27$1.41$1.34$0.08
2013Summary only. Only limited summary data is available for this year.$0.27$0.07$1.14$1.04$0.10
2012Summary only. Only limited summary data is available for this year.$0.23$0.14$1.13$1.19$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 30, 2025
Return Version
2024v5.2
Gross Receipts
$212,598
Mission and Program Overview

Mission

Hosting the annual county fair.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$321,620$307,563▼ $14,057
Cash and Non-Interest-Bearing Accounts-$5,955-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$321,620$313,518▼ $8,102
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$51,986$76,641▲ $24,655
Other Liabilities$22,350--
Total Liabilities$74,336$76,641▲ $2,305
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$247,284$236,877▼ $10,407
Total Net Assets Fund Balance$247,284$236,877▼ $10,407
Total Liabilities and Net Assets / Fund Balance$321,620$313,518▼ $8,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$278,412$77,167$355,579
Leasehold Improvements$15,464$9,346$24,810
Equipment$8,687$14,811$23,498
Land$5,000-$5,000
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Doyle SperrPresident
Scott LibbesmeierVice President
Michelle Corey-sperrTreasurer/sec
Revenue and Support

Revenue Composition

Contributions and Grants
$83,578
Program Service Revenue
$52,130
Investment Income
$18
Other Revenue
$60,156
All Other Contributions
$53,885
Change in Net Assets
$-10,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,289
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$34,602--$34,602
Insurance$24,105--$24,105
All Other Expenses$13,865$500-$14,365
Depreciation Depletion$14,057--$14,057
Other Expenses$7,892--$7,892
Advertising$6,071--$6,071
Interest$5,580--$5,580
Fees for Services Accounting-$1,065-$1,065
Fees for Services Other-$350-$350
Total Functional Expenses$204,374$1,915$0$206,289
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$70,021
Gaming Direct Expenses$16,716
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Part VI, Section B, Line 11B

“Reviewed by Treasurer.”

Form 990, Part VI, Section C, Line 19

“All pertinent information is available upon request.”

Filing and Contact Details

Filer

Filer Name
Grant County Agricultural Association
EIN
41-6037303
Phone
3206772732
Address
PO BOX 186, HERMAN, MN 56248

Signing Officer

Name
Michelle Corey-sperr
Title
Treasurer/SEC
Signed
2025-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doyle Sperr
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Morris & Associates CPA
Address
600 Atlantic Ave, Morris, MN 56267
Preparer
Matthew T Carrington CPA
Phone
3205891122
Raw XML Appendix381 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0278412
IRS990ScheduleD/BuildingsGrp/DepreciationAmt077167
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0355579
IRS990ScheduleD/EquipmentGrp/BookValueAmt08687
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014811
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023498
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015464
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09346
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024810
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0307563
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt014158
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt014158
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016716
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt070021
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt070021
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt053305
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02558
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02558
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0RANDY LARSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0MN
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt027507 ST HWY 27
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HERMAN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056248
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All pertinent information is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0321620
IRS990/TotalAssetsEOYAmt0313518
IRS990/TotalAssetsGrp/BOYAmt0321620
IRS990/TotalAssetsGrp/EOYAmt0313518
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083578
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01915
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0204374
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074336
IRS990/TotalLiabilitiesEOYAmt076641
IRS990/TotalLiabilitiesGrp/BOYAmt074336
IRS990/TotalLiabilitiesGrp/EOYAmt076641
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0247284
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0236877
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0929
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0929
IRS990/TotalProgramServiceExpensesAmt0204374
IRS990/TotalProgramServiceRevenueAmt052130
IRS990/TotalRevenueGrp/ExclusionAmt018
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0112286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0195882
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0321620
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0313518
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt051986
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt076641
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 186
IRS990/USAddress/CityNm0HERMAN
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056248
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE COREY-SPERR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer/SEC
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRANT COUNTY AGRICULTURAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GRAN
ReturnHeader/Filer/EIN0416037303
ReturnHeader/Filer/PhoneNum03206772732
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 186
ReturnHeader/Filer/USAddress/CityNm0HERMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056248
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411912346
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Morris & Associates CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 Atlantic Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morris
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056267
ReturnHeader/PreparerPersonGrp/PhoneNum03205891122
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew T Carrington CPA
ReturnHeader/ReturnTs02025-12-30T14:57:53-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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