Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
990 • Fiscal year 2017 • EIN 42-0185302
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% 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
12th percentile
Higher top officer pay than 12% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$7,796,399
Down $370,165 (-4.5%) from 2016
Net Assets
Down$4,479,035
Down $186,255 (-4.0%) from 2016
Liabilities
Down$3,317,364
Down $183,910 (-5.3%) from 2016
Revenue
Down$3,689,846
Down $32,486 (-0.9%) from 2016
Expenses
Down$3,880,001
Down $170,837 (-4.2%) from 2016
Net Income
Up-$190,155
Up $138,351 (+42%) from 2016
Management and production of the clay county fair
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,255,245 | $7,242,519 | ▼ $12,726 |
| Savings and Temporary Cash Investments | $755,456 | $366,735 | ▼ $388,721 |
| Accounts Receivable | $62,990 | $82,538 | ▲ $19,548 |
| Prepaid Expenses and Deferred Charges | $70,665 | $56,940 | ▼ $13,725 |
| Inventories for Sale or Use | $17,638 | $26,085 | ▲ $8,447 |
| Cash and Non-Interest-Bearing Accounts | $4,570 | $4,872 | ▲ $302 |
| Other Notes and Loans Receivable, Net | - | $700 | - |
| Total Assets | $8,166,564 | $7,796,399 | ▼ $370,165 |
| Other Assets Total | - | $16,010 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,048,352 | $3,013,353 | ▼ $34,999 |
| Accounts Payable and Accrued Expenses | $162,932 | $197,946 | ▲ $35,014 |
| Other Liabilities | $121,655 | - | - |
| Deferred Revenue | $168,335 | $106,065 | ▼ $62,270 |
| Total Liabilities | $3,501,274 | $3,317,364 | ▼ $183,910 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,380,051 | $4,241,996 | ▼ $138,055 |
| Temporarily Rstr Net Assets | $285,239 | $237,039 | ▼ $48,200 |
| Total Net Assets Fund Balance | $4,665,290 | $4,479,035 | ▼ $186,255 |
| Total Liabilities and Net Assets / Fund Balance | $8,166,564 | $7,796,399 | ▼ $370,165 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,879,213 | $5,378,540 | $11,257,753 |
| Equipment | $501,017 | $1,117,632 | $1,618,649 |
| Land | $862,289 | - | $862,289 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jeremy Parsons | Mngr/sec | FT | $73,000 | $73,000 |
| 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 |
| Dave Potratz | Executive Co |
| Gayle Simons | Executive Co |
| Leon Rodas | Executive Co |
| Verdon Schmidt | Executive Co |
| Dan Skelton | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,794,478 |
| Salaries, Compensation, and Employee Benefits | $1,085,523 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $929,315 | - | - | $929,315 |
| All Other Expenses | $929,047 | - | - | $929,047 |
| Depreciation Depletion | $374,723 | - | - | $374,723 |
| Occupancy | $201,091 | - | - | $201,091 |
| Advertising | $189,300 | - | - | $189,300 |
| Insurance | $134,297 | - | - | $134,297 |
| Payroll Taxes | $134,122 | - | - | $134,122 |
| Interest | $123,229 | - | - | $123,229 |
| Other Expenses | $104,374 | - | - | $104,374 |
| Fees for Services Other | $29,806 | - | - | $29,806 |
| Other Employee Benefits | $22,086 | - | - | $22,086 |
| Conferences and Meetings | $18,869 | - | - | $18,869 |
| Total Functional Expenses | $3,880,001 | $0 | $0 | $3,880,001 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Organized with a 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.”
“Non-fair entertainment 103,356 0 0 open-class premiums 91,532 0 0 guest services 82,591 0 0 repairs and maintenance 76,502 0 0 truck & tractor pulls 57,168 0 0 supplies 47,193 0 0 auto races 38,347 0 0 services/operations-suppl 34,354 0 0 judges 32,580 0 0 chuck wagon races 25,923 0 0 equipment rental 25,473 0 0 restrooms clean-up 23,750 0 0 administrative fee 22,034 0 0 4-h and ffa expense 21,762 0 0 4-h premiums 21,656 0 0 electrical work 20,939 0 0 ribbons, trophies 19,642 0 0 outdoor arena events 19,494 0 0 sound grounds 17,850 0 0 office supplies 17,572 0 0 janitorial 17,220 0 0 signs 12,897 0 0 event expenses-contracted 10,140 0 0 services/operations-compu 9,306 0 0 event expenses-outside se 9,124 0 0 telephone 6,923 0 0 postage 6,352 0 0 printing 5,488 0 0 dues and subscriptions 5,001 0 0 bad debt expense 4,764 0 0 educational programs 4,568 0 0 occupancy-equipment r&m 4,442 0 0 bank charges & credit car 3,913 0 0 services/operations-contr 3,876 0 0 general & admin-board exp 3,668 0 0 occupancy-building mainte 3,085 0 0 licenses & fees 2,303 0 0 occupancy-telephone 1,906 0 0 museum - fair 1,906 0 0 occupancy-hvac r & m 1,649 0 0 services/operations-credi 1,463 0 0 general & admin-employee 1,376 0 0 occupancy-building repair 1,300 0 0 licenses & permits 1,206 0 0 general & admin-subscript 1,081 0 0 vet fees 1,000 0 0 services/operations-equip 992 0 0 farm land 964 0 0 general & admin-office su 910 0 0 event expenses-supplies 321 0 0 general & admin-postage 61 0 0 event expenses-ticket off 59 0 0 services/operations-banki 37 0 0 general & admin-printing/ 28 0 0 total 929,047 0 0”
“Membership certificates 3,900”
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 | 162932 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 197946 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 62990 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 82538 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 189300 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 189300 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 929047 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 929047 |
| 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 | 4570 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4872 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 18869 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 18869 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 156244 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 497931 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7942 |
| IRS990/CYOtherExpensesAmt | 0 | 2794478 |
| IRS990/CYOtherRevenueAmt | 0 | 657189 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2526784 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -190155 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1085523 |
| IRS990/CYTotalExpensesAmt | 0 | 3880001 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3689846 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 168335 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 106065 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 374723 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 374723 |
| 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 | 450 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 3880001 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 29806 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 29806 |
| 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 | DAN SKELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GAYLE SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LEON RODAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | VERDON SCHMIDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DANA METCALF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BOB BENDLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVE BRUGMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DAVE POTRATZ |
| 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 | CHUCK WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | CARL SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | KATHY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | TIM ELSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 24 | KAREN SCHWALLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 25 | STEVE WALLER |
| 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 | 73000 |
| 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 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE CO |
| 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 | -624 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 403279 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 37000 |
| IRS990/GrossReceiptsAmt | 0 | 3883714 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 478404 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 134297 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 134297 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 123229 |
| IRS990/InterestGrp/TotalAmt | 0 | 123229 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 17638 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 26085 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8566 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8566 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 67 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 6496172 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7255245 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7242519 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 13738691 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 37624 |
| 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 | 20000 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 20000 |
| IRS990/MissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3048352 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3013353 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4665290 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4479035 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1124 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -624 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 500 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 322160 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 322160 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -258313 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 201091 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 201091 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 16010 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 3900 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 22086 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22086 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRANDSTAND CONCERTS |
| IRS990/OtherExpensesGrp/Desc | 1 | FREE ENTERTAINMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | BUILDING DEMOLITION |
| IRS990/OtherExpensesGrp/Desc | 3 | GRANDSTAND PRODUCTIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 401182 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 182204 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 106356 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 104374 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 401182 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 182204 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 106356 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 104374 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 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 | 172025 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 85720 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 57284 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 172025 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 85720 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 2 | 57284 |
| IRS990/OtherRevenueTotalAmt | 0 | 335029 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 929315 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 929315 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 700 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 134122 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 134122 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 70665 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 56940 |
| 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 | FOOD AND BEVERAGE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 582297 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 442748 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 392213 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 330706 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
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