Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
990 • Fiscal year 2021 • EIN 42-0185302
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
17th percentile
Higher top officer pay than 17% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Assets
Up$8,080,680
Up $84,129 (+1.1%) from 2020
Net Assets
Up$5,023,669
Up $1,019,988 (+25%) from 2020
Liabilities
Down$3,057,011
Down $935,859 (-23%) from 2020
Revenue
Up$4,873,409
Up $3,104,049 (+175%) from 2020
Expenses
Up$3,855,321
Up $1,840,755 (+91%) from 2020
Net Income
Up$1,018,088
Up $1,263,294 (+515%) from 2020
Management and production of the clay county fair
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,160,522 | $6,877,715 | ▼ $282,807 |
| Cash and Non-Interest-Bearing Accounts | $352,184 | $656,438 | ▲ $304,254 |
| Savings and Temporary Cash Investments | $406,824 | $442,939 | ▲ $36,115 |
| Prepaid Expenses and Deferred Charges | $33,953 | $52,398 | ▲ $18,445 |
| Accounts Receivable | $24,293 | $32,415 | ▲ $8,122 |
| Inventories for Sale or Use | $18,775 | $18,775 | → $0 |
| Total Assets | $7,996,551 | $8,080,680 | ▲ $84,129 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,350,473 | $2,687,034 | ▼ $663,439 |
| Accounts Payable and Accrued Expenses | $167,672 | $260,965 | ▲ $93,293 |
| Deferred Revenue | $474,725 | $109,012 | ▼ $365,713 |
| Total Liabilities | $3,992,870 | $3,057,011 | ▼ $935,859 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,864,241 | $4,877,231 | ▲ $1,012,990 |
| Net Assets With Donor Restrictions | $139,440 | $146,438 | ▲ $6,998 |
| Total Net Assets Fund Balance | $4,003,681 | $5,023,669 | ▲ $1,019,988 |
| Total Liabilities and Net Assets / Fund Balance | $7,996,551 | $8,080,680 | ▲ $84,129 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,581,861 | $6,578,106 | $12,159,967 |
| Equipment | $433,565 | $1,389,946 | $1,823,511 |
| Land | $862,289 | - | $862,289 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jeremy Parsons | Mngr/sec | FT | $98,357 | $98,357 |
| Name | Title |
|---|---|
| Steve Waller | Chairman |
| Dana Metcalf | Vice Chairma |
| Chuck White | Director |
| Cindy Kress | Director |
| David Brugman | Director |
| Doug Biedenfeld | Director |
| Joanne Follon | Director |
| Joe Simington | Director |
| Joel Stave | Director |
| John Zinn | Director |
| Karen Schwaller | Director |
| Kevin Tlam | Director |
| Marcia Langner | Director |
| Mark Rees | Director |
| Michael Bryan | Director |
| Quinton Harmon | Director |
| Teresa Schoelerman | Director |
| Tim Elser | Director |
| Dan Skelton | Executive Co |
| Dave Potratz | Executive Co |
| Dennis Larson | Executive Co |
| Gayle Simons | Executive Co |
| Greg Lear | Executive Co |
| Kathy Anderson | Executive Co |
| Tracy Small | Executive Co |
| Verdon Schmidt | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,839,872 |
| Salaries, Compensation, and Employee Benefits | $1,015,449 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $873,380 | - | - | $873,380 |
| All Other Expenses | $797,983 | - | - | $797,983 |
| Depreciation Depletion | $383,742 | - | - | $383,742 |
| Occupancy | $216,800 | - | - | $216,800 |
| Advertising | $163,337 | - | - | $163,337 |
| Interest | $125,752 | - | - | $125,752 |
| Other Expenses | $123,645 | - | - | $123,645 |
| Insurance | $100,649 | - | - | $100,649 |
| Payroll Taxes | $85,002 | - | - | $85,002 |
| Other Employee Benefits | $57,067 | - | - | $57,067 |
| Fees for Services Other | $21,763 | - | - | $21,763 |
| Total Functional Expenses | $3,855,321 | $0 | $0 | $3,855,321 |
| 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.”
“The organization informs new employees, officers, and directors of the policy when applicable.”
“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.”
“Guest services 113,056 0 0 premiums 109,128 0 0 bank/ticket charges 83,945 0 0 supplies 73,929 0 0 janitorial 67,293 0 0 equipment rental 38,362 0 0 operating supplies 36,177 0 0 judges 32,752 0 0 electrical work 31,778 0 0 administrative payroll fe 28,316 0 0 departmental expense 25,344 0 0 ground sound 25,125 0 0 merchandise costs 19,776 0 0 event services 18,280 0 0 ribbons, trophies, awards 18,180 0 0 office supplies 13,783 0 0 professional development 11,446 0 0 signs 11,183 0 0 dues & subscriptions 10,958 0 0 printing 6,822 0 0 grandstand production 5,876 0 0 ag education programs 5,628 0 0 postage 5,229 0 0 licenses & permits 3,039 0 0 vet services 1,588 0 0 property tax 990 0 0 total 797,983 0 0”
“Membership certificates 1,900”
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 | 167672 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 260965 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 24293 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 32415 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 163337 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 163337 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 797983 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 797983 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 352184 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 656438 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 87036 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1340915 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2978 |
| IRS990/CYOtherExpensesAmt | 0 | 2839872 |
| IRS990/CYOtherRevenueAmt | 0 | 844901 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2684615 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1018088 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1015449 |
| IRS990/CYTotalExpensesAmt | 0 | 3855321 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4873409 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 474725 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 109012 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 383742 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 383742 |
| 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 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 139440 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 146438 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 30 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 3855321 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 21763 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 21763 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| 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/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/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/PersonNm | 0 | JEREMY PARSONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEVE WALLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DANA METCALF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | VERDON SCHMIDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KATHY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DENNIS LARSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GREG LEAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GAYLE SIMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAN SKELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TRACY SMALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAVE POTRATZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DOUG BIEDENFELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DAVID BRUGMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | MICHAEL BRYAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | TIM ELSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | JOANNE FOLLON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | QUINTON HARMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | CINDY KRESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | MARCIA LANGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | MARK REES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | TERESA SCHOELERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | KAREN SCHWALLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | JOE SIMINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | JOEL STAVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 24 | KEVIN TLAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 25 | CHUCK WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 26 | JOHN ZINN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 98357 |
| 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/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/TitleTxt | 0 | MNGR/SEC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| 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 | EXECUTIVE CO |
| 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/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1917 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 590094 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4960445 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 263651 |
| 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/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 100649 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 100649 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 125752 |
| IRS990/InterestGrp/TotalAmt | 0 | 125752 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 18775 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 18775 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2978 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2978 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 50 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7968052 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7160522 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6877715 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 14845767 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| 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/RelatedOrExemptFuncIncomeAmt | 0 | 76595 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 96095 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 19500 |
| IRS990/MissionDesc | 0 | MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3350473 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2687034 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4003681 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5023669 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 176615 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 176615 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3864241 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4877231 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 216800 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 216800 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1900 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 57067 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 57067 |
| IRS990/OtherExpensesGrp/Desc | 0 | FAIR GRANDSTAND |
| IRS990/OtherExpensesGrp/Desc | 1 | IN-HOUSE EVENTS |
| IRS990/OtherExpensesGrp/Desc | 2 | FAIR FREE ENTERTAINMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 551263 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 204319 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 150619 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 123645 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 551263 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 204319 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 150619 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 123645 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713990 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 531390 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GAIN ON EXTINGUISHMENT OF DEB |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER EVENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | EVENT CENTER - RENTAL INC |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 210454 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 210454 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 183632 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 178105 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 183632 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 178105 |
| IRS990/OtherRevenueTotalAmt | 0 | 668286 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 873380 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 873380 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 85002 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 85002 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 33953 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 52398 |
| 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 | SPONSORSHIPS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | COMMERCIAL EXHIBITS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 534087 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 450054 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 359649 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 356401 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 312411 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 534087 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 450054 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 359649 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 356401 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 312411 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 769579 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4287 |
| IRS990/PYOtherExpensesAmt | 0 | 1358844 |
| IRS990/PYOtherRevenueAmt | 0 | 776955 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 218539 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
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