Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
990 • Fiscal year 2016 • 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
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
13th percentile
Higher top officer pay than 13% of similar nonprofits.
Top officer pay equals 1.9% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Assets
Down$8,166,564
Down $340,202 (-4.0%) from 2015
Net Assets
Down$4,665,290
Down $323,606 (-6.5%) from 2015
Liabilities
Down$3,501,274
Down $16,596 (-0.5%) from 2015
Revenue
Down$3,722,332
Down $218,805 (-5.6%) from 2015
Expenses
Down$4,050,838
Down $11,685 (-0.3%) from 2015
Net Income
Down-$328,506
Down $207,120 (-171%) from 2015
Management and production of the clay county fair
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,901,810 | $7,255,245 | ▲ $353,435 |
| Savings and Temporary Cash Investments | $1,442,794 | $755,456 | ▼ $687,338 |
| Prepaid Expenses and Deferred Charges | $69,986 | $70,665 | ▲ $679 |
| Accounts Receivable | $71,268 | $62,990 | ▼ $8,278 |
| Inventories for Sale or Use | $15,122 | $17,638 | ▲ $2,516 |
| Cash and Non-Interest-Bearing Accounts | $4,825 | $4,570 | ▼ $255 |
| Other Notes and Loans Receivable, Net | $961 | - | - |
| Total Assets | $8,506,766 | $8,166,564 | ▼ $340,202 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,237,376 | $3,048,352 | ▼ $189,024 |
| Deferred Revenue | $136,973 | $168,335 | ▲ $31,362 |
| Accounts Payable and Accrued Expenses | $143,521 | $162,932 | ▲ $19,411 |
| Other Liabilities | - | $121,655 | - |
| Total Liabilities | $3,517,870 | $3,501,274 | ▼ $16,596 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,781,200 | $4,380,051 | ▼ $401,149 |
| Temporarily Rstr Net Assets | $207,696 | $285,239 | ▲ $77,543 |
| Total Net Assets Fund Balance | $4,988,896 | $4,665,290 | ▼ $323,606 |
| Total Liabilities and Net Assets / Fund Balance | $8,506,766 | $8,166,564 | ▼ $340,202 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,904,906 | $5,356,209 | $11,261,115 |
| Equipment | $488,050 | $1,070,195 | $1,558,245 |
| Land | $862,289 | - | $862,289 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jeremy Parsons | Mngr/sec | FT | $70,000 | $70,000 |
| Name | Title |
|---|---|
| Dave Simington | Chairman |
| Charles Elser | Vice Chairma |
| Carl Simons | Director |
| Chuck White | Director |
| Dennis Larson | Director |
| Doug Biedenfeld | Director |
| Greg Lear | Director |
| Jerry Groenewold | Director |
| Joanne Follon | Director |
| Joe Simington | Director |
| Karen Schwaller | Director |
| Kathy Anderson | Director |
| Marcia Langner | Director |
| Mark Rees | Director |
| Michael Bryan | Director |
| Paul Stave | Director |
| Steve Waller | Director |
| Tim Elser | Director |
| Tracy Small | Director |
| Bob Bendlin | Executive Co |
| Dana Metcalf | Executive Co |
| Dave Brugman | Executive Co |
| David Potratz | Executive Co |
| Gayle Simons | Executive Co |
| Leon Rodas | Executive Co |
| Verdon Schmidt | Executive Co |
| Dan Skelton | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,924,839 |
| Salaries, Compensation, and Employee Benefits | $1,125,999 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $960,466 | - | - | $960,466 |
| All Other Expenses | $837,118 | - | - | $837,118 |
| Depreciation Depletion | $346,301 | - | - | $346,301 |
| Occupancy | $243,995 | - | - | $243,995 |
| Advertising | $195,034 | - | - | $195,034 |
| Insurance | $166,480 | - | - | $166,480 |
| Payroll Taxes | $142,047 | - | - | $142,047 |
| Interest | $121,460 | - | - | $121,460 |
| Other Expenses | $112,664 | - | - | $112,664 |
| Conferences and Meetings | $29,689 | - | - | $29,689 |
| Fees for Services Other | $26,847 | - | - | $26,847 |
| Other Employee Benefits | $23,486 | - | - | $23,486 |
| Travel | $281 | - | - | $281 |
| Total Functional Expenses | $4,050,838 | $0 | $0 | $4,050,838 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Checks in Excess of Bank Balance | $121,655 |
“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 81,897 0 0 auto races 81,830 0 0 repairs and maintenance 67,023 0 0 supplies 52,792 0 0 event expenses-contracted 51,920 0 0 judges 30,743 0 0 services/operations-suppl 28,913 0 0 electrical work 28,565 0 0 chuck wagon races 25,544 0 0 event expenses-outside se 24,591 0 0 4-h and ffa expense 23,846 0 0 restrooms clean-up 23,750 0 0 administrative fee 21,922 0 0 4-h premiums 20,765 0 0 equipment rental 19,346 0 0 horses premiums 19,030 0 0 ribbons, trophies 18,314 0 0 sound grounds 17,850 0 0 janitorial 16,020 0 0 signs 15,757 0 0 cattle premiums 14,376 0 0 office supplies 11,039 0 0 sheep premiums 8,552 0 0 services/operations-compu 8,195 0 0 truck & tractor pulls 7,923 0 0 printing 7,719 0 0 photography 7,624 0 0 outdoor arena events 6,800 0 0 telephone 6,657 0 0 event expenses-supplies 6,228 0 0 occupancy-telephone 5,735 0 0 event expenses-ticket off 5,442 0 0 postage 5,398 0 0 occupancy-equipment r&m 5,313 0 0 services/operations-contr 4,944 0 0 swine premiums 4,440 0 0 oven & canned prod. Premi 4,275 0 0 textiles, crafts, art 4,076 0 0 dues and subscriptions 3,908 0 0 occupancy-building mainte 3,721 0 0 bank charges & credit car 3,712 0 0 floriculture premiums 3,530 0 0 services/operations-equip 3,331 0 0 agriculture premiums 2,393 0 0 licenses & fees 2,303 0 0 services/operations-credi 1,670 0 0 museum - fair 1,669 0 0 general & admin-printing/ 1,579 0 0 general & admin-office su 1,499 0 0 general & admin-subscript 1,494 0 0 services/operations-banki 1,469 0 0 licenses & permits 1,312 0 0 educational programs 1,275 0 0 vet fees 1,245 0 0 occupancy-building repair 963 0 0 farm land 926 0 0 occupancy-building equipm 875 0 0 bad debt expense 861 0 0 general & admin-board exp 700 0 0 general & admin-employee 685 0 0 general & admin-postage 316 0 0 wine premiums 278 0 0 farm gadgets 250 0 0”
“Membership certificates 4,900 total 4,900”
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 | 143521 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 162932 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 71268 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 62990 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 195034 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 195034 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 837118 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 837118 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEREMY PARSONS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7125803000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 800 W 18TH ST |
| 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 | 4825 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4570 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 29689 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 29689 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 129018 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 458492 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2814 |
| IRS990/CYOtherExpensesAmt | 0 | 2924839 |
| IRS990/CYOtherRevenueAmt | 0 | 685121 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2575905 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -328506 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1125999 |
| IRS990/CYTotalExpensesAmt | 0 | 4050838 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3722332 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 136973 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 168335 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 346301 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 346301 |
| 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 | 475 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 4050838 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 26847 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 26847 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 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/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 10 | 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 | GAYLE SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVE BRUGMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAN SKELTON |
| 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 | JOANNE FOLLON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | MARK REES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | DENNIS LARSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | PAUL STAVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | STEVE WALLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | CHUCK WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | CARL SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | KATHY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 24 | TIM ELSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 25 | TRACY SMALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 26 | KAREN SCHWALLER |
| 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 | 70000 |
| 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 | 1248 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 442060 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 35500 |
| IRS990/GrossReceiptsAmt | 0 | 3885602 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 425550 |
| 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 | 166480 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 166480 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 121460 |
| IRS990/InterestGrp/TotalAmt | 0 | 121460 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 15122 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 17638 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1566 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1566 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 74 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 6426404 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6901810 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7255245 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 13681649 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 34252 |
| 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/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 22250 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 22250 |
| IRS990/MissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3237376 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3048352 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4988896 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4665290 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1248 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1248 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 296532 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 296532 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -425085 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 243995 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 243995 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 4900 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 23486 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 23486 |
| 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 | 559210 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 172270 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 113490 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 112664 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 559210 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 172270 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 113490 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 112664 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 121655 |
| 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 | STORAGE INCOME |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 232590 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 79085 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 54664 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 232590 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 79085 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 2 | 54664 |
| IRS990/OtherRevenueTotalAmt | 0 | 388589 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 960466 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 960466 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 961 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 142047 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 142047 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 69986 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 70665 |
| IRS990/PrincipalOfficerNm | 0 | JEREMY PARSONS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FAIR-TIME GATE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GRANDSTAND TICKET SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ADVANCE GATE TICKET SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | COMMERCIAL EXHIBITS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | SPONSORSHIPS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 557083 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 547104 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 348671 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 320254 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 203537 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
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