Civic Intelligence

Winneshiek County Agricultural

EIN 42-0605155 • 501(c)3 • Decorah, IA

Profile

To provide the annual, free winneshiek county fair, to advance the interests of animal husbandry, agriculture, horticulture & floriculture, to improve & encourage breeding of fine stock, and to stimulate the study of arts & sciences, especially for youths & young adults, providing the facilities & events to exhibit the products & results of theses educational and scientific projects, as well as art & craft projects and the performing arts.

PO Box 201Decorah, IA 52101

www.winneshiekcountyfair.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.49x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

1.82x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

27th percentile

-6.1%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

82nd percentile

25%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-12%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$2,176,504

Up $429,902 (+25%) from 2024

Liabilities

Up

$1,062,399

Up $465,703 (+78%) from 2024

Net Assets

Down

$1,114,105

Down $35,801 (-3.1%) from 2024

Operations
Liabilities / Revenue92nd percentileNet Margin27th percentile

Revenue

Down

$582,253

Down $78,446 (-12%) from 2024

Expenses

Down

$618,053

Down $18,499 (-2.9%) from 2024

Net Income

Down

-$35,800

Down $59,947 (-248%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $735,943Liabilities 2011: $201,587Net Assets 2011: $534,3562011Assets 2012: $712,661Liabilities 2012: $152,637Net Assets 2012: $560,0242012Assets 2013: $705,176Liabilities 2013: $93,192Net Assets 2013: $611,9842013Assets 2014: $724,435Liabilities 2014: $105,073Net Assets 2014: $619,3622014Assets 2015: $859,740Liabilities 2015: $230,984Net Assets 2015: $628,7562015Assets 2016: $882,437Liabilities 2016: $248,389Net Assets 2016: $634,0482016Assets 2017: $861,629Liabilities 2017: $237,569Net Assets 2017: $624,0602017Assets 2018: $874,114Liabilities 2018: $186,600Net Assets 2018: $687,5142018Assets 2019: $868,768Liabilities 2019: $135,676Net Assets 2019: $733,0922019Assets 2020: $868,511Liabilities 2020: $201,805Net Assets 2020: $666,7062020Assets 2021: $1,713,998Liabilities 2021: $527,460Net Assets 2021: $1,186,5382021Assets 2022: $2,018,049Liabilities 2022: $726,308Net Assets 2022: $1,291,7412022Assets 2023: $1,785,923Liabilities 2023: $661,913Net Assets 2023: $1,124,0102023Assets 2024: $1,746,602Liabilities 2024: $596,696Net Assets 2024: $1,149,9062024Assets 2025: $2,176,504Liabilities 2025: $1,062,399Net Assets 2025: $1,114,1052025

Highlighted filing

2025

Assets$2,176,504
Liabilities$1,062,399
Net Assets$1,114,105
Open 2025 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $236,688Expenses 2011: $221,217Net Income 2011: $15,4712011Revenue 2012: $250,914Expenses 2012: $224,705Net Income 2012: $26,2092012Revenue 2013: $259,110Expenses 2013: $237,162Net Income 2013: $21,9482013Revenue 2014: $295,497Expenses 2014: $288,119Net Income 2014: $7,3782014Revenue 2015: $301,909Expenses 2015: $292,515Net Income 2015: $9,3942015Revenue 2016: $393,678Expenses 2016: $388,386Net Income 2016: $5,2922016Revenue 2017: $431,456Expenses 2017: $441,444Net Income 2017: -$9,9882017Revenue 2018: $400,704Expenses 2018: $337,250Net Income 2018: $63,4542018Revenue 2019: $408,036Expenses 2019: $362,458Net Income 2019: $45,5782019Revenue 2020: $70,672Expenses 2020: $137,058Net Income 2020: -$66,3862020Revenue 2021: $914,263Expenses 2021: $394,431Net Income 2021: $519,8322021Revenue 2022: $625,103Expenses 2022: $519,900Net Income 2022: $105,2032022Revenue 2023: $563,931Expenses 2023: $731,662Net Income 2023: -$167,7312023Revenue 2024: $660,699Expenses 2024: $636,552Net Income 2024: $24,1472024Revenue 2025: $582,253Expenses 2025: $618,053Net Income 2025: -$35,8002025

Highlighted filing

2025

Revenue$582,253
Expenses$618,053
Net Income-$35,800
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,176,504
Liabilities
$1,062,399
Net assets
$1,114,105
Revenue
$582,253
Expenses
$618,053
Net income
-$35,800
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.18$1.06$1.11$0.58$0.62$0.04
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.60$1.15$0.66$0.64$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.79$0.66$1.12$0.56$0.73$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.73$1.29$0.63$0.52$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.53$1.19$0.91$0.39$0.52
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.20$0.67$0.07$0.14$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.14$0.73$0.41$0.36$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.19$0.69$0.40$0.34$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.24$0.62$0.43$0.44$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.25$0.63$0.39$0.39$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.23$0.63$0.30$0.29$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.11$0.62$0.30$0.29$0.01
2013Summary only. Only limited summary data is available for this year.$0.71$0.09$0.61$0.26$0.24$0.02
2012Summary only. Only limited summary data is available for this year.$0.71$0.15$0.56$0.25$0.22$0.03
2011Summary only. Only limited summary data is available for this year.$0.74$0.20$0.53$0.24$0.22$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 23, 2026
Return Version
2024v5.2
Gross Receipts
$582,253
Mission and Program Overview

Mission

To provide the annual, free winneshiek county fair, to advance the interests of animal husbandry, agriculture, horticulture & floriculture, to improve & encourage breeding of fine stock, and to stimulate the study of arts & sciences, especially for youths & young adults, providing the facilities & events to exhibit the products & results of theses educational and scientific projects, as well as art & craft projects and the performing arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,612,832$2,007,484▲ $394,652
Rtn Earn Endowment Incm Other Fnds$898,661$862,860▼ $35,801
Pd in Cap Srpls Land Bldg Eqp Fund$251,245$251,245→ $0
Savings and Temporary Cash Investments$1,041$140,839▲ $139,798
Cash and Non-Interest-Bearing Accounts$95,834$26,475▼ $69,359
Accounts Receivable$36,895$1,706▼ $35,189
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,746,602$2,176,504▲ $429,902
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$496,604$918,054▲ $421,450
Accounts Payable and Accrued Expenses$100,092$144,345▲ $44,253
Total Liabilities$596,696$1,062,399▲ $465,703
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,149,906$1,114,105▼ $35,801
Total Liabilities and Net Assets / Fund Balance$1,746,602$2,176,504▲ $429,902

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,513,132$1,041,512$2,554,644
Land$392,740-$392,740
Equipment$35,923$105,299$141,222
Other Land Buildings$17,254$122,261$139,515
Leasehold Improvements$48,435$36,665$85,100
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Mark SteffensPresident
Gary SchutteVice President
Arlin FranzenDirector
Gordy TangenDirector
Joe HenningDirector
John SchnitzlerDirector
Makayla HagemanDirector
Mark KnutsonDirector
Michelle BrincksDirector
Ruth HagemanDirector
Terrance LundeenDirector
Zach KerndtDirector
Sandra LienFoundation Mgr.
Ron HemesathSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$128,444
Program Service Revenue
$452,575
Investment Income
$1,234
Other Revenue
$0
All Other Contributions
$115,864
Change in Net Assets
$-35,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$611,861
Salaries, Compensation, and Employee Benefits$6,192
Total Fundraising Expense$1,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$83,757--$83,757
Occupancy$60,407--$60,407
Insurance$54,462--$54,462
Fees for Services Management$15,618$17,467-$33,085
All Other Expenses$22,188$2,977$1,436$26,601
Interest$15,122--$15,122
Fees for Services Accounting-$11,285-$11,285
Advertising$9,314--$9,314
Payroll Taxes-$6,192-$6,192
Other Expenses$5,984--$5,984
Fees for Services Other-$3,825-$3,825
Conferences and Meetings$2,241--$2,241
Office Expenses$912--$912
Fees for Services Legal-$650-$650
Total Functional Expenses$574,221$42,396$1,436$618,053
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by wcaa's business manager and president prior to filing.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation annually, wcaa files financial reports with the state of iowa which also gets publishes in the newspaper. Wcaa financial statements are distributed to the public at its annual meeting and also provided to the winneshiek county board of supervisors and to wcaa's bankers. The wcaa audit committee performs an annual, internal audit of wcaa books & records, and issues its report at the annual meeting. Any member of the public may request a copy of the financial statements at any time. Likewise, governing documents which are on file with the state of iowa, with winneshiek county, and with wcaa bankers. Wcaa form 990 also is available to the public as provided by the irs.”

Filing and Contact Details

Filer

Filer Name
Winneshiek County Agricultural
EIN
42-0605155
Phone
5634191902
Address
PO BOX 201, DECORAH, IA 52101

Signing Officer

Name
Mark Steffens
Title
President
Signed
2026-02-23
Discuss with paid preparer
Yes

Organization Details

Formed
1918
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
60

Preparer

Firm
Anderson Wilmarth Et Al
Address
212 WINNEBAGO ST, DECORAH, IA 52101
Preparer
Daniel L Fretheim
Phone
5633822959
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING = -$1”

Raw XML AppendixShowing 400 of 501 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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