Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
990 • Fiscal year 2015 • EIN 42-0185302
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 1.7% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Up$8,506,766
Up $716,321 (+9.2%) from 2014
Net Assets
Down$4,988,896
Down $116,186 (-2.3%) from 2014
Liabilities
Up$3,517,870
Up $832,507 (+31%) from 2014
Revenue
Up$3,941,137
Up $310,850 (+8.6%) from 2014
Expenses
Down$4,062,523
Down $49,772 (-1.2%) from 2014
Net Income
Up-$121,386
Up $360,622 (+75%) from 2014
Management and production of the clay county fair
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,138,114 | $6,901,810 | ▼ $236,304 |
| Savings and Temporary Cash Investments | $441,847 | $1,442,794 | ▲ $1,000,947 |
| Accounts Receivable | $44,386 | $71,268 | ▲ $26,882 |
| Prepaid Expenses and Deferred Charges | $123,218 | $69,986 | ▼ $53,232 |
| Inventories for Sale or Use | $25,129 | $15,122 | ▼ $10,007 |
| Intangible Assets | $11,999 | - | - |
| Cash and Non-Interest-Bearing Accounts | $4,341 | $4,825 | ▲ $484 |
| Other Notes and Loans Receivable, Net | $1,411 | $961 | ▼ $450 |
| Total Assets | $7,790,445 | $8,506,766 | ▲ $716,321 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,380,569 | $3,237,376 | ▲ $856,807 |
| Accounts Payable and Accrued Expenses | $106,396 | $143,521 | ▲ $37,125 |
| Deferred Revenue | $198,398 | $136,973 | ▼ $61,425 |
| Total Liabilities | $2,685,363 | $3,517,870 | ▲ $832,507 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,926,711 | $4,781,200 | ▼ $145,511 |
| Temporarily Rstr Net Assets | $178,371 | $207,696 | ▲ $29,325 |
| Total Net Assets Fund Balance | $5,105,082 | $4,988,896 | ▼ $116,186 |
| Total Liabilities and Net Assets / Fund Balance | $7,790,445 | $8,506,766 | ▲ $716,321 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,502,514 | $5,090,306 | $10,592,820 |
| Equipment | $537,007 | $993,253 | $1,530,260 |
| Land | $862,289 | - | $862,289 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jeremy Parsons | Mngr/sec | FT | $67,400 | $67,400 |
| Name | Title |
|---|---|
| Dave Simington | Chairman |
| Charles Elser | Vice Chairma |
| Carl Simons | Director |
| Chuck White | Director |
| Dave Schoelerman | Director |
| Doug Biedenfeld | Director |
| Gayle Simons | Director |
| Greg Lear | Director |
| Jerry Groenewold | Director |
| Joe Simington | Director |
| Kathy Anderson | Director |
| Marcia Langner | Director |
| Mark Rees | Director |
| Michael Bryan | Director |
| Paul Stave | Director |
| Rick Mishler | Director |
| Steve Waller | Director |
| Tim Elser | Director |
| Tracy Small | Director |
| Bob Bendlin | Executive Co |
| Dan Skelton | Executive Co |
| Dana Metcalf | Executive Co |
| Dave Brugman | Executive Co |
| David Potratz | Executive Co |
| Leon Rodas | Executive Co |
| Verdon Schmidt | Executive Co |
| George Moriarty | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Doover Productions LLC | Concert | 3310 WEST END AVE STE 400, Nashville, TN 37203 | $165,000 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,915,038 |
| Salaries, Compensation, and Employee Benefits | $1,147,485 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $982,482 | - | - | $982,482 |
| All Other Expenses | $856,500 | - | - | $856,500 |
| Depreciation Depletion | $361,732 | - | - | $361,732 |
| Occupancy | $274,363 | - | - | $274,363 |
| Insurance | $215,353 | - | - | $215,353 |
| Advertising | $156,823 | - | - | $156,823 |
| Payroll Taxes | $142,214 | - | - | $142,214 |
| Other Expenses | $98,876 | - | - | $98,876 |
| Interest | $84,404 | - | - | $84,404 |
| Conferences and Meetings | $33,627 | - | - | $33,627 |
| Fees for Services Other | $29,831 | - | - | $29,831 |
| Other Employee Benefits | $22,789 | - | - | $22,789 |
| Travel | $6,326 | - | - | $6,326 |
| Total Functional Expenses | $4,062,523 | $0 | $0 | $4,062,523 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Organized with 10 member executive committee.”
“Members vote annually to elect 9 to the board for 3 year terms. The board votes to elect the 10 member executive committee.”
“The full membership must approve any change to the bylaws.”
“Form 990 is reviewed by the executive committee, executive director, and the manager.”
“Compensation of the executive director is annually reviewed, approved, and compared to that of similar positions by the executive committee of the board.”
“Compensation of key employees is annually reviewed and approved by the executive director and then reviewed by the executive committee.”
“Financial statements are published in the local newspaper annually. A copy of the financial statements and other documents required to be made public are available in the office of the organization for review as requested.”
“Approximately 25 volunteers help in various ways during fair week.”
“To promote agriculture by providing facilities and management of the clay county fairgrounds. The association produces an annual nine-day exhibition known as the clay county fair, which consists of various events in the areas of competition, entertainment, and commercial exhibition.”
“Guest services 76,127 0 0 repairs and maintenance 60,606 0 0 event expenses-contracted 59,196 0 0 truck & tractor pulls 52,655 0 0 supplies 47,159 0 0 commissions fee 34,267 0 0 services/operations-suppl 34,156 0 0 judges 30,883 0 0 chuck wagon races 26,092 0 0 equipment rental 24,840 0 0 administrative fee 24,141 0 0 restrooms clean-up 23,750 0 0 4-h and ffa expense 22,851 0 0 4-h premiums 21,725 0 0 horses premiums 21,512 0 0 event expenses-outside se 20,880 0 0 cattle premiums 18,684 0 0 sound grounds 17,850 0 0 ribbons, trophies 16,174 0 0 occupancy-equipment r&m 15,796 0 0 auto races 13,905 0 0 electrical work 13,904 0 0 janitorial 13,493 0 0 miscellaneous 9,742 0 0 sheep premiums 9,162 0 0 printing 8,998 0 0 office supplies 8,081 0 0 services/operations-equip 7,812 0 0 photography 7,563 0 0 outdoor arena events 7,155 0 0 occupancy-building mainte 7,153 0 0 occupancy-telephone 6,653 0 0 telephone 6,441 0 0 postage 6,176 0 0 signs 6,124 0 0 swine premiums 6,093 0 0 services/operations-compu 5,646 0 0 oven & canned prod. Premi 5,025 0 0 general & admin-employee 4,676 0 0 general & admin-subscript 4,484 0 0 bank charges & credit car 4,286 0 0 floriculture premiums 3,938 0 0 dues and subscriptions 3,756 0 0 textiles, crafts, art 3,650 0 0 services/operations-contr 3,576 0 0 occupancy-building repair 3,423 0 0 event expenses-supplies 3,354 0 0 services/operations-banki 3,220 0 0 agriculture premiums 2,363 0 0 licenses & fees 2,303 0 0 general & admin-office su 2,239 0 0 services/operations-credi 1,822 0 0 event expenses-ticket off 1,817 0 0 general & admin-printing/ 1,663 0 0 museum - fair 1,466 0 0 licenses & permits 1,168 0 0 vet fees 1,030 0 0 farm land 868 0 0 educational programs 855 0 0 general & admin-board exp 600 0 0 occupancy-building equipm 489 0 0 wine premiums 405 0 0 general & admin-postage 304 0 0 farm gadgets 275 0 0”
“Membership certificates 5,200”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 106396 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 143521 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 44386 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 71268 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 156823 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 156823 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 856500 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 856500 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEREMY PARSONS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7122624740 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1404 4TH AVE WEST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SPENCER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 51301 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4341 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4825 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 33627 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 33627 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 165000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 3310 WEST END AVE STE 400 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 37203 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | DOOVER PRODUCTIONS LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONCERT |
| IRS990/CostOfGoodsSoldAmt | 0 | 145883 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 565595 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -7847 |
| IRS990/CYOtherExpensesAmt | 0 | 2915038 |
| IRS990/CYOtherRevenueAmt | 0 | 719843 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2663546 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -121386 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1147485 |
| IRS990/CYTotalExpensesAmt | 0 | 4062523 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3941137 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 198398 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 136973 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 361732 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 361732 |
| IRS990/Desc | 0 | TO PROMOTE AGRICULTURE BY PROVIDING FACILITIES AND MANAGEMENT OF THE CLAY COUNTY FAIRGROUNDS. THE ASSOCIATION PRODUCES AN ANNUAL NINE-DAY EXHIBITION KNOWN AS THE CLAY COUNTY FAIR, WHICH CONSISTS OF VARIOUS EVENTS IN THE AREAS OF COMPETITION, ENTERTAINMENT, AND COMMERCIAL EXHIBITION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 439 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 29831 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 29831 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 17 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 18 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 19 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 20 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 21 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 22 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 23 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 24 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 25 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 26 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 27 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 23 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 24 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 25 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 26 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 27 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 19 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 20 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 21 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 22 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 23 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 24 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 25 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 26 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 24 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 25 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 26 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 27 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVE SIMINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHARLES ELSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID POTRATZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAN SKELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVE BRUGMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GEORGE MORIARTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LEON RODAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | VERDON SCHMIDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DANA METCALF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BOB BENDLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DOUG BIEDENFELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARCIA LANGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MICHAEL BRYAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | GREG LEAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JERRY GROENEWOLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | JOE SIMINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | RICK MISHLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | MARK REES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | DAVE SCHOELERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | GAYLE SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | PAUL STAVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | STEVE WALLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | CHUCK WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | CARL SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 24 | KATHY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 25 | TIM ELSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 26 | TRACY SMALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 27 | JEREMY PARSONS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 24 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 25 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 26 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 27 | 67400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 24 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 25 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 26 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 27 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 24 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 25 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 26 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 27 | MNGR/SEC |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1917 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -8729 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 481476 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 35000 |
| IRS990/GrossReceiptsAmt | 0 | 4130749 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 479022 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 215353 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 215353 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 11999 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 84404 |
| IRS990/InterestGrp/TotalAmt | 0 | 84404 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 25129 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 15122 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 882 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 882 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 90 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 6083559 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7138114 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6901810 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12985369 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 43729 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2380569 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3237376 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5105082 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4988896 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -8729 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -8729 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 333139 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 333139 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -502958 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 274363 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 274363 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 5200 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 22789 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22789 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRANDSTAND CONCERTS |
| IRS990/OtherExpensesGrp/Desc | 1 | FREE ENTERTAINMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | GRANDSTAND PRODUCTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | NON-FAIR ENTERTAINMENT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 533097 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 154522 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 109584 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 98876 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 533097 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 154522 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 109584 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 98876 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531390 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 531390 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 531390 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | EVENT CENTER - RENTAL INC |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER EVENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | FARMLAND RENTAL |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
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