Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Audubon County Agricultural Society
EIN 42-0122344 • 501(c)5 • Manning, IA
Profile
The organizations primary exempt purpose is to sponsor a free county fair to provide a clean and safe environment for 4-h and ffa students, and adults to display projects.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.21x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Up$470,047
Up $80,470 (+21%) from 2023
Liabilities
Up$100,000
Up $76,066 (+318%) from 2023
Net Assets
$370,047
No earlier filing loaded for comparison.
Revenue
Down$191,718
Down $6,975 (-3.5%) from 2023
Expenses
Down$187,315
Down $2,392 (-1.3%) from 2023
Net Income
Down$4,403
Down $4,583 (-51%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $470,047
- Liabilities
- $100,000
- Net assets
- $370,047
- Revenue
- $191,718
- Expenses
- $187,315
- Net income
- $4,403
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 4, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $191,718
Mission and Program Overview
Mission
The organizations primary exempt purpose is to sponsor a free county fair to provide a clean and safe environment for 4-h and ffa students, and adults to display projects.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ORGANIZATION PROVIDES A FACILITY FOR THE COUNTY FAIR AND INTERIM EVENTS. | - | $139,752 |
| ORGANIZATION PROVIDES A FACILITY FOR THE COUNTY FAIR AND INTERIM EVENTS. | - | $4,120 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAN RUGAARD | Secretary | - | $0 | - | - |
| TAYLOR HANSON | Treasurer | - | $0 | - | - |
| TYRE VOKT | Vice Preside | - | $0 | - | - |
| MACKENZIE LEWIS | President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Audubon County Agricultural Society
- EIN
- 42-0122344
- Phone
- 7123044411
- Address
- 1166 EAGLE AVENUE, MANNING, IA 51455
Signing Officer
- Name
- Taylor Hanson
- Title
- Treasurer
- Phone
- 7123044411
- Signed
- 2025-08-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Robinson Ruhnke Pc
- Address
- 903 E US HWY 30, CARROLL, IA 51401
- Preparer
- Josie Bengford CPA Cfp
- Phone
- 7127928571
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 10,403 office expense 7,808 meetings 2,310 insurance 16,086 fair & interim events exp 43,235 race expenses 45,535 non-investment depreciation 31,415 total 156,792”
Form 990-ez, Part II, Line 24
“869,540 1,034,318 less accumulated depreciation 562,174 593,589 total 307,366 440,729”
Form 990-ez, Part II, Line 26
“Loan grand stand 23,934 0 consession stand 0 100,000”
Form 990-ez, Part III
“The organizations primary exempt purpose is to sponsor a free county fair to provide a clean and safe environment for 4-h and ffa students, and adults to display projects.”
Form 990-ez, Part III, Line 31
“Organization provides a facility for the county fair and interim events.”
Raw XML Appendix138 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | TAYLOR HANSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7123044411 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 202 FIRST AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | AUDUBON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50025 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 82212 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 29318 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 58847 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4403 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 700 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 389578 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 470047 |
| IRS990EZ/GrossReceiptsAmt | 0 | 191718 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 365644 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 370047 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 365644 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 370047 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 29823 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAN RUGAARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TAYLOR HANSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TYRE VOKT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MACKENZIE LEWIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 307366 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 440729 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 156792 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO SPONSOR A FREE COUNTY FAIR TO PROVIDE A CLEAN AND SAFE ENVIRONMENT FOR 4-H AND FFA STUDENTS, AND ADULTS TO DISPLAY PROJECTS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 132871 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ORGANIZATION PROVIDES A FACILITY FOR THE COUNTY FAIR AND INTERIM EVENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | ORGANIZATION PROVIDES A FACILITY FOR THE COUNTY FAIR AND INTERIM EVENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 139752 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 4120 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 23934 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 100000 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 187315 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 143872 |
| IRS990EZ/TotalRevenueAmt | 0 | 191718 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 58847 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 94039 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67986 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 66071 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 84146 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 371089 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 548184 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 371089 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 58847 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 94039 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67986 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 66071 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 84146 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 371089 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 371089 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 10,403 OFFICE EXPENSE 7,808 MEETINGS 2,310 INSURANCE 16,086 FAIR & INTERIM EVENTS EXP 43,235 RACE EXPENSES 45,535 NON-INVESTMENT DEPRECIATION 31,415 TOTAL 156,792 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 869,540 1,034,318 LESS ACCUMULATED DEPRECIATION 562,174 593,589 TOTAL 307,366 440,729 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LOAN GRAND STAND 23,934 0 CONSESSION STAND 0 100,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO SPONSOR A FREE COUNTY FAIR TO PROVIDE A CLEAN AND SAFE ENVIRONMENT FOR 4-H AND FFA STUDENTS, AND ADULTS TO DISPLAY PROJECTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ORGANIZATION PROVIDES A FACILITY FOR THE COUNTY FAIR AND INTERIM EVENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TAYLOR HANSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7123044411 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AUDUBON COUNTY AGRICULTURAL SOCIETY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AUDU |
| ReturnHeader/Filer/EIN | 0 | 420122344 |
| ReturnHeader/Filer/PhoneNum | 0 | 7123044411 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1166 EAGLE AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANNING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 51455 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 260069519 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROBINSON RUHNKE PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 903 E US HWY 30 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARROLL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 51401 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7127928571 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSIE BENGFORD CPA CFP |
| ReturnHeader/ReturnTs | 0 | 2025-08-08T14:45:15-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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