Civic Intelligence

Buchanan County Fair Association

990 • Fiscal year 2019 • EIN 42-0158722

Oct 01, 2018 to Sep 30, 2019 • Filed on Feb 18, 2020

Organization Profilewww.independencemotorspeedway.com
PO Box 258Independence, IA 50644

(319) 334-9287

Siviq Scores

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

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.08x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

47th percentile

4.7%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

31st percentile

$0

Higher top officer pay than 31% of similar nonprofits.

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

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

31st percentile

-0.2%

Faster asset growth than 31% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

11%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$717,496

Down $1,782 (-0.2%) from 2018

Net Assets

Up

$675,453

Up $24,010 (+3.7%) from 2018

Liabilities

Down

$42,043

Down $25,792 (-38%) from 2018

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin47th percentile

Revenue

Up

$509,176

Up $51,679 (+11%) from 2018

Expenses

Down

$485,166

Down $13,030 (-2.6%) from 2018

Net Income

Up

$24,010

Up $64,709 (+159%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $460,335Liabilities 2011: $244,918Net Assets 2011: $215,4172011Assets 2012: $530,987Liabilities 2012: $249,436Net Assets 2012: $281,5512012Assets 2013: $600,932Liabilities 2013: $134,692Net Assets 2013: $466,2402013Assets 2014: $730,932Liabilities 2014: $95,816Net Assets 2014: $635,1162014Assets 2015: $717,252Liabilities 2015: $78,954Net Assets 2015: $638,2982015Assets 2016: $723,467Liabilities 2016: $37,508Net Assets 2016: $685,9592016Assets 2017: $695,897Liabilities 2017: $3,755Net Assets 2017: $692,1422017Assets 2018: $719,278Liabilities 2018: $67,835Net Assets 2018: $651,4432018Assets 2019: $717,496Liabilities 2019: $42,043Net Assets 2019: $675,4532019Assets 2020: $705,853Liabilities 2020: $45,342Net Assets 2020: $660,5112020Assets 2021: $671,195Liabilities 2021: $3,371Net Assets 2021: $667,8242021Assets 2022: $723,980Liabilities 2022: $4,910Net Assets 2022: $719,0702022Assets 2023: $718,303Liabilities 2023: $4,918Net Assets 2023: $713,3852023Assets 2024: $646,099Liabilities 2024: $106,649Net Assets 2024: $539,4502024

Highlighted filing

2019

Assets$717,496
Liabilities$42,043
Net Assets$675,453
Open 2019 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $365,627Expenses 2011: $226,759Net Income 2011: $138,8682011Expenses 2012: $275,2122012Expenses 2013: $281,6582013Revenue 2014: $511,666Expenses 2014: $342,790Net Income 2014: $168,8762014Revenue 2015: $377,410Expenses 2015: $374,228Net Income 2015: $3,1822015Revenue 2016: $441,304Expenses 2016: $393,643Net Income 2016: $47,6612016Revenue 2017: $579,852Expenses 2017: $573,669Net Income 2017: $6,1832017Revenue 2018: $457,497Expenses 2018: $498,196Net Income 2018: -$40,6992018Revenue 2019: $509,176Expenses 2019: $485,166Net Income 2019: $24,0102019Revenue 2020: $182,903Expenses 2020: $183,426Net Income 2020: -$5232020Revenue 2021: $696,447Expenses 2021: $689,134Net Income 2021: $7,3132021Revenue 2022: $559,665Expenses 2022: $508,419Net Income 2022: $51,2462022Revenue 2023: $745,690Expenses 2023: $751,375Net Income 2023: -$5,6852023Revenue 2024: $615,046Expenses 2024: $788,981Net Income 2024: -$173,9352024

Highlighted filing

2019

Revenue$509,176
Expenses$485,166
Net Income$24,010
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Feb 18, 2020
Return Version
2018v3.1
Gross Receipts
$509,176
Mission and Program Overview

Mission

Provide entertainment to northeast iowa

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$651,443$675,453▲ $24,010
Land, Buildings, and Equipment, Net$688,299$670,535▼ $17,764
Cash and Non-Interest-Bearing Accounts$17,936$44,743▲ $26,807
Savings and Temporary Cash Investments$2,218$2,218→ $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$719,278$717,496▼ $1,782
Other Assets Total$10,825$0▼ $10,825
Liabilities
Mortgage Notes Payable Secured by Investment Property$64,607$36,612▼ $27,995
Accounts Payable and Accrued Expenses$3,227$5,431▲ $2,204
Other Liabilities$1--
Total Liabilities$67,835$42,043▼ $25,792
Net Assets / Fund Balance
Total Net Assets Fund Balance$651,443$675,453▲ $24,010
Total Liabilities and Net Assets / Fund Balance$719,278$717,496▼ $1,782

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$670,535$569,971$1,240,506
Compensation and Service Providers
Top Officer Pay31st percentile

Board Members and Trustees

NameTitle
Nick DenniePresident
Matt WalthartVice President
Brian PrusatorDirector
Darin BurcoDirector
Eric RiesDirector
Fred SmockDirector
Jeff MescherDirector
Julie AlthausDirector
Kristen TevisDirector
Rick AlberDirector
Rick WendlingDirector
Rob DudleyDirector
Tina SnyderDirector
Bailey DudleySecretary
Kelly PeytonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,304
Program Service Revenue
$478,853
Investment Income
$19
Other Revenue
$0
All Other Contributions
$145
Change in Net Assets
$24,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$459,961
Salaries, Compensation, and Employee Benefits$25,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$45,281
Depreciation Depletion---$23,024
Other Salaries and Wages---$22,587
Other Expenses---$17,350
All Other Expenses---$15,389
Insurance---$14,033
Interest---$3,723
Conferences and Meetings---$3,455
Payroll Taxes---$2,618
Fees for Services Accounting---$1,560
Advertising---$1,474
Office Expenses---$873
Fees for Services Other---$4
Total Functional Expenses$0$0$0$485,166
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
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
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Buchanan County Fair Association
EIN
42-0158722
Phone
3193349287
Address
PO BOX 258, INDEPENDENCE, IA 50644

Signing Officer

Name
Nick Dennie
Title
President
Signed
2020-02-18
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
15
Independent Board Members
15
Employees
3

Preparer

Firm
RFSW & Co CPAs PC
Address
14 East Charles St, Oelwein, IA 50662
Preparer
Curtis J Lamont
Phone
3192831173
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt045281
IRS990/OfficeExpensesGrp/TotalAmt0873
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt010825
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0FAIR EXPENSES
IRS990/OtherExpensesGrp/Desc1FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/Desc24H EXP
IRS990/OtherExpensesGrp/Desc3CONCESSIONS BEVERAGE
IRS990/OtherExpensesGrp/TotalAmt0264138
IRS990/OtherExpensesGrp/TotalAmt142963
IRS990/OtherExpensesGrp/TotalAmt226694
IRS990/OtherExpensesGrp/TotalAmt317350
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt022587
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt02618
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc04-H BUILDING INCOME
IRS990/ProgramServiceRevenueGrp/Desc1CAMPING AND STORAGE RENT
IRS990/ProgramServiceRevenueGrp/Desc2CARNIVAL & FAIR INCOME
IRS990/ProgramServiceRevenueGrp/Desc3FUND RAISING INCOME
IRS990/ProgramServiceRevenueGrp/Desc4RACE TRACK INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034806
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128702
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2338193
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt348695
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt417104
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034806
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128702
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2338193
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt348695
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt417104
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt042437
IRS990/PYInvestmentIncomeAmt020
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0481215
IRS990/PYProgramServiceRevenueAmt0415040
IRS990/PYRevenuesLessExpensesAmt0-40699
IRS990/PYSalariesCompEmpBnftPaidAmt016981
IRS990/PYTotalExpensesAmt0498196
IRS990/PYTotalRevenueAmt0457497
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt024010
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt010159
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0509176
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0651443
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0675453
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02218
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02218
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0670535
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0569971
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01240506
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0670535
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0719278
IRS990/TotalAssetsEOYAmt0717496
IRS990/TotalAssetsGrp/BOYAmt0719278
IRS990/TotalAssetsGrp/EOYAmt0717496
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030304
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0485166
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067835
IRS990/TotalLiabilitiesEOYAmt042043
IRS990/TotalLiabilitiesGrp/BOYAmt067835
IRS990/TotalLiabilitiesGrp/EOYAmt042043
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0651443
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0675453
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt011353
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt011353
IRS990/TotalProgramServiceExpensesAmt0485166
IRS990/TotalProgramServiceRevenueAmt0478853
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0478872
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509176
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0719278
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0717496
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 258
IRS990/USAddress/CityNm0INDEPENDENCE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050644

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$717,496
Liabilities
$42,043
Net assets
$675,453
Revenue
$509,176
Expenses
$485,166
Net income
$24,010
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.46$1.07$5.39$6.15$7.89$1.74
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.18$0.05$7.13$7.46$7.51$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.24$0.05$7.19$5.60$5.08$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.71$0.03$6.68$6.96$6.89$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.06$0.45$6.61$1.83$1.83$0.01
2019Detailed filing. Detailed filing data is available for this year.$7.17$0.42$6.75$5.09$4.85$0.24
2018Summary only. Only limited summary data is available for this year.$7.19$0.68$6.51$4.57$4.98$0.41
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.96$0.04$6.92$5.80$5.74$0.06
2016Detailed filing. Detailed filing data is available for this year.$7.23$0.38$6.86$4.41$3.94$0.48
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.17$0.79$6.38$3.77$3.74$0.03
2014Detailed filing. Detailed filing data is available for this year.$7.31$0.96$6.35$5.12$3.43$1.69
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.01$1.35$4.66$2.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$2.49$2.82$2.75
2011Summary only. Only limited summary data is available for this year.$4.60$2.45$2.15$3.66$2.27$1.39