Civic Intelligence

Lincoln County Agricultural Society

EIN 41-6040623 • 501(c)5 • Tyler, MN

Profile

Provides an annual fair for the residents of Lincoln County Minnesota which are mostly from an agricultural community.

1187 County Hwy 7Tyler, MN 56178

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

53rd percentile

5.2%

Higher net margin than 53% 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

48th percentile

1.3%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

28th percentile

-7.6%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$462,650

Up $5,735 (+1.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$462,650

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin53rd percentile

Revenue

Down

$111,164

Down $9,135 (-7.6%) from 2024

Expenses

Up

$105,429

Up $15,408 (+17%) from 2024

Net Income

Down

$5,735

Down $24,543 (-81%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$600K$400K$200K$0Assets 2011: $391,141Net Assets 2011: $391,1412011Assets 2012: $381,598Net Assets 2012: $381,5982012Assets 2013: $436,523Net Assets 2013: $436,5232013Assets 2014: $378,449Liabilities 2014: $02014Assets 2015: $383,702Net Assets 2015: $383,7022015Assets 2016: $384,509Liabilities 2016: $02016Assets 2017: $379,008Net Assets 2017: $379,0082017Assets 2018: $392,189Net Assets 2018: $392,1892018Assets 2019: $388,196Liabilities 2019: $02019Assets 2020: $408,758Net Assets 2020: $408,7582020Assets 2021: $421,919Liabilities 2021: $02021Assets 2022: $432,565Net Assets 2022: $432,5652022Assets 2023: $426,637Liabilities 2023: $02023Assets 2024: $456,915Liabilities 2024: $02024Assets 2025: $462,650Net Assets 2025: $462,6502025

Highlighted filing

2025

Assets$462,650
Liabilities-
Net Assets$462,650
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $108,729Expenses 2011: $52,610Net Income 2011: $56,1192011Revenue 2012: $129,350Expenses 2012: $138,893Net Income 2012: -$9,5432012Revenue 2013: $120,085Expenses 2013: $65,160Net Income 2013: $54,9252013Revenue 2014: $65,913Expenses 2014: $73,247Net Income 2014: -$7,3342014Revenue 2015: $89,605Expenses 2015: $82,147Net Income 2015: $7,4582015Revenue 2016: $91,058Expenses 2016: $90,251Net Income 2016: $8072016Revenue 2017: $90,815Expenses 2017: $96,316Net Income 2017: -$5,5012017Revenue 2018: $88,355Expenses 2018: $75,174Net Income 2018: $13,1812018Revenue 2019: $85,644Expenses 2019: $89,637Net Income 2019: -$3,9932019Revenue 2020: $62,833Expenses 2020: $42,271Net Income 2020: $20,5622020Revenue 2021: $102,490Expenses 2021: $89,329Net Income 2021: $13,1612021Revenue 2022: $110,404Expenses 2022: $99,758Net Income 2022: $10,6462022Revenue 2023: $99,437Expenses 2023: $105,365Net Income 2023: -$5,9282023Revenue 2024: $120,299Expenses 2024: $90,021Net Income 2024: $30,2782024Revenue 2025: $111,164Expenses 2025: $105,429Net Income 2025: $5,7352025

Highlighted filing

2025

Revenue$111,164
Expenses$105,429
Net Income$5,735
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$462,650
Liabilities
-
Net assets
$462,650
Revenue
$111,164
Expenses
$105,429
Net income
$5,735
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.63$4.63$1.11$1.05$0.06
2024Summary only. Only limited summary data is available for this year.$4.57$0.00$1.20$0.90$0.30
2023Summary only. Only limited summary data is available for this year.$4.27$0.00$0.99$1.05$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.33$4.33$1.10$1.00$0.11
2021Summary only. Only limited summary data is available for this year.$4.22$0.00$1.02$0.89$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.09$4.09$0.63$0.42$0.21
2019Summary only. Only limited summary data is available for this year.$3.88$0.00$0.86$0.90$0.04
2018Detailed filing. Detailed filing data is available for this year.$3.92$3.92$0.88$0.75$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.79$3.79$0.91$0.96$0.06
2016Summary only. Only limited summary data is available for this year.$3.85$0.00$0.91$0.90$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.84$3.84$0.90$0.82$0.07
2014Summary only. Only limited summary data is available for this year.$3.78$0.00$0.66$0.73$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$4.37$1.20$0.65$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$3.82$1.29$1.39$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$3.91$1.09$0.53$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$113,265
Mission and Program Overview

Mission

Provides an annual fair for the residents of Lincoln County Minnesota which are mostly from an agricultural community.

Program Services

DescriptionGrantsExpenses
Provides an annual fair for the residents of Lincoln County Minnesota which are mostly from an agricultural community.--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jerry DelaneyPresident-$0--
Steve KrauseVice President-$0--
Curt MadsenSecretary-$0--
Darla MadsenTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Lincoln County Agricultural Society
EIN
41-6040623
Phone
5072475675
Address
1187 County Hwy 7, Tyler, MN 56178

Signing Officer

Name
Curt Madsen
Title
Secretary
Signed
2025-12-03
Discuss with paid preparer
Yes

Preparer

Firm
Kinner & Company Ltd
Address
404 3rd Ave, Brookings, SD 57006
Preparer
Jennifer Nordmeyer
Phone
6056922515
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Administrative Income $1052”

Other Revenue.2

“Entry Fees $36”

Other Expenses.1001

“Advertising and Promotion $1925”

Other Expenses.1009

“Depreciation $15916”

Other Expenses.1

“Labor $20917”

Other Expenses.2

“Entertainment $10883”

Other Expenses.3

“Maintenance and Supplies $10620”

Other Expenses.4

“Inflatables $9434”

Other Expenses.5

“Demolition $9378”

Other Expenses.6

“Insurance $8219”

Other Expenses.7

“Administrative Costs $4636”

Other Expenses.8

“Awards/Premiums $4009”

Other Expenses.9

“Judges $3467”

Other Expenses.10

“Utilities $3089”

Other Expenses.11

“Bean Bag Tournament $1165”

Other Expenses.12

“4-H Auction $961”

Other Expenses.13

“Repairs $315”

Other Expenses.14

“Taxes sales tax & Property $70”

Other Assets.1002

“Furniture and Fixtures - Beginning $531 Furniture and Fixtures - Ending $0”

Other Assets.1003

“Machinery and Equipment - Beginning $1101 Machinery and Equipment - Ending $6518”

Changes to Organizing or Governing Documents

“The organization changed from a October fiscal year end to a September fiscal year end effective September 30, 2016.”

Raw XML Appendix151 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Curt Madsen
IRS990EZ/BooksInCareOfDetail/PhoneNum05072475675
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01187 County Hwy 7
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Tyler
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd056178
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023809
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019949
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0true
IRS990EZ/ContributionsGiftsGrantsEtcAmt066552
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt02101
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05735
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0425
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0456915
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0462650
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt03899
IRS990EZ/GrossReceiptsAmt0113265
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt09654
IRS990EZ/LandAndBuildingsGrp/BOYAmt0431474
IRS990EZ/LandAndBuildingsGrp/EOYAmt0436183
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0456915
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0462650
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0456915
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0462650
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jerry Delaney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Steve Krause
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Curt Madsen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Darla Madsen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01632
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06518
IRS990EZ/OtherExpensesTotalAmt0105004
IRS990EZ/OtherRevenueTotalAmt01088
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provides an annual fair for the residents of Lincoln County Minnesota which are mostly from an agricultural community.
IRS990EZ/ProgramServiceRevenueAmt029971
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provides an annual fair for the residents of Lincoln County Minnesota which are mostly from an agricultural community.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt06000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0105429
IRS990EZ/TotalRevenueAmt0111164
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Administrative Income $1052
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Entry Fees $36
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising and Promotion $1925
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation $15916
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Labor $20917
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Entertainment $10883
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Maintenance and Supplies $10620
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Inflatables $9434
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Demolition $9378
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Insurance $8219
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Administrative Costs $4636
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Awards/Premiums $4009
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Judges $3467
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Utilities $3089
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Bean Bag Tournament $1165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt154-H Auction $961
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Repairs $315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Taxes sales tax & Property $70
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Furniture and Fixtures - Beginning $531 Furniture and Fixtures - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Machinery and Equipment - Beginning $1101 Machinery and Equipment - Ending $6518
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20The organization changed from a October fiscal year end to a September fiscal year end effective September 30, 2016.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Revenue.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Changes to Organizing or Governing Documents
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Curt Madsen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lincoln County Agricultural Society
ReturnHeader/Filer/BusinessNameControlTxt0LINC
ReturnHeader/Filer/EIN0416040623
ReturnHeader/Filer/PhoneNum05072475675
ReturnHeader/Filer/USAddress/AddressLine1Txt01187 County Hwy 7
ReturnHeader/Filer/USAddress/CityNm0Tyler
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056178
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460400356
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kinner & Company Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 3rd Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brookings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057006
ReturnHeader/PreparerPersonGrp/PhoneNum06056922515
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jennifer Nordmeyer
ReturnHeader/ReturnTs02025-12-03T09:16:07-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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