Carroll County Fair Association

990EZ • Fiscal year 2016 • EIN 42-0678321

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 13, 2017

Organization Profile N/A

29004 300th StreetCoon Rapids, IA 50058

(712) 999-7006

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.27x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

0.61x

Higher debt load relative to revenue than 97% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

4.7%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

$6,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

-0.5%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

25%

Faster revenue growth than 90% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet

Liabilities / Assets93rd percentile

Assets

Down

$451,058

Down $2,443 (-0.5%) from 2015

Net Assets

$330,698

Up $9,278 (+2.9%) from 2015

Liabilities

Down

$120,360

Down $11,721 (-8.9%) from 2015

Revenue And Expenses

Liabilities / Revenue97th percentile Net Margin54th percentile

Revenue

$196,548

Up $39,805 (+25%) from 2015

Expenses

$187,270

Up $40,743 (+28%) from 2015

Net Income

Down

$9,278

Down $938 (-9.2%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2016

Assets$451,058

Liabilities$120,360

Net Assets$330,698

Open 2016 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2016

Revenue$196,548

Expenses$187,270

Net Income$9,278

Open 2016 Filing

Jump To

Filing Snapshot

Filing Period: Oct 1, 2015 to Sep 30, 2016
Signed: Feb 13, 2017
Return Version: 2015v3.0
Gross Receipts: $196,548

Mission and Program Overview

Mission

The purpose of this organization is to provide 4-h activities and events for the youth of carroll county.

Program Services

Description	Grants	Expenses
PROVIDE 4-H ACTIVITIES THROUGH ACCESS TO FACILITIES AND BY ADMINISTERING EVENTS THAT ENCOMPASS RESIDENTS IN CARROLL COUNTY.	-	-
DEPRECIATION & INTEREST EXPENSE ASSOCIATED WITH THE UPKEEP AND MAINTENANCE OF FAIRGROUND FACILITIES.	-	-

Compensation and Service Providers

Top Officer Pay69th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
HEATHER MOHR	Secretary-Tr	PT	$6,000	-	$6,000
JIM MOHR	President	-	$0	-	-
AARON MCDONOUGH	Vice Preside	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Carroll County Fair Association
EIN: 42-0678321
Address: 29004 300TH STREET, COON RAPIDS, IA 50058

Signing Officer

Name: Jim Mohr
Title: President
Signed: 2017-02-13
Discuss with paid preparer: Yes

Preparer

Firm: Brooker & Company Inc
Address: 110 EAST STATE, JEFFERSON, IA 50129
Preparer: Leo R Brooker CPA
Phone: 5153863000

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Interim events 71,534 rentals 11,338 miscellaneous 8,271 signs renewals/sponsors 2,050 total 93,193”

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 5,701 office 337 interest 6,934 insurance 11,353 entertainment 24,486 interim events 38,295 other fair exp 23,186 judging fees 2,913 premiums 4,331 interim misc 19,598 track signs 669 gate change 15,500 non-investment depreciation 16,577 total 169,880”

Form 990-ez, Part II, Line 24

“Buildings & equipment 708,201 717,891 less accumulated depreciation 259,133 275,710 total 449,068 442,181”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 132,081 120,360”

Form 990-ez, Part III

“The purpose of this organization is to provide 4-h activities and events for the youth of carroll county.”

Form 990-ez, Part III, Line 31

“Depreciation & interest expense associated with the upkeep and maintenance of fairground facilities.”

Raw XML Appendix107 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.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	HEATHER MOHR
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7129997006
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	774 7TH AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	COON RAPIDS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	50058
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	4433
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	8877
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	22860
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	9278
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	706
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	453501
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	451058
IRS990EZ/GrossReceiptsAmt	0	196548
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	18
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	321420
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	330698
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	321420
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	330698
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	10684
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	4.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	7.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	6000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	JIM MOHR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	AARON MCDONOUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	HEATHER MOHR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	SECRETARY-TR
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	449068
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	442181
IRS990EZ/OtherExpensesTotalAmt	0	169880
IRS990EZ/OtherRevenueTotalAmt	0	93193
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	THE PURPOSE OF THIS ORGANIZATION IS TO PROVIDE 4-H ACTIVITIES AND EVENTS FOR THE YOUTH OF CARROLL COUNTY.
IRS990EZ/ProgramServiceRevenueAmt	0	80477
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDE 4-H ACTIVITIES THROUGH ACCESS TO FACILITIES AND BY ADMINISTERING EVENTS THAT ENCOMPASS RESIDENTS IN CARROLL COUNTY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	DEPRECIATION & INTEREST EXPENSE ASSOCIATED WITH THE UPKEEP AND MAINTENANCE OF FAIRGROUND FACILITIES.
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	6000
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	132081
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	120360
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	187270
IRS990EZ/TotalRevenueAmt	0	196548
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	INTERIM EVENTS 71,534 RENTALS 11,338 MISCELLANEOUS 8,271 SIGNS RENEWALS/SPONSORS 2,050 TOTAL 93,193
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	EXPENSES ADVERTISING AND PROMOTION 5,701 OFFICE 337 INTEREST 6,934 INSURANCE 11,353 ENTERTAINMENT 24,486 INTERIM EVENTS 38,295 OTHER FAIR EXP 23,186 JUDGING FEES 2,913 PREMIUMS 4,331 INTERIM MISC 19,598 TRACK SIGNS 669 GATE CHANGE 15,500 NON-INVESTMENT DEPRECIATION 16,577 TOTAL 169,880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	BUILDINGS & EQUIPMENT 708,201 717,891 LESS ACCUMULATED DEPRECIATION 259,133 275,710 TOTAL 449,068 442,181
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	UNSECURED NOTES AND LOANS PAYABLE 132,081 120,360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	THE PURPOSE OF THIS ORGANIZATION IS TO PROVIDE 4-H ACTIVITIES AND EVENTS FOR THE YOUTH OF CARROLL COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	DEPRECIATION & INTEREST EXPENSE ASSOCIATED WITH THE UPKEEP AND MAINTENANCE OF FAIRGROUND FACILITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JIM MOHR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2017-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	CARROLL COUNTY FAIR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt	0	CARR
ReturnHeader/Filer/EIN	0	420678321
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	29004 300TH STREET
ReturnHeader/Filer/USAddress/CityNm	0	COON RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	IA
ReturnHeader/Filer/USAddress/ZIPCd	0	50058
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	421389305
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	BROOKER & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	110 EAST STATE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	JEFFERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	50129
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5153863000
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2017-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	LEO R BROOKER CPA
ReturnHeader/ReturnTs	0	2017-02-15T08:42:58-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-10-01
ReturnHeader/TaxPeriodEndDt	0	2016-09-30
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $451,058
Liabilities: $120,360
Net assets: $330,698
Revenue: $196,548
Expenses: $187,270
Net income: $9,278

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.26	$0.40	$3.86	$2.26	$2.62	$0.37
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.22	$0.00	$4.22	$3.07	$3.02	$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.36	$0.19	$4.17	$2.27	$2.09	$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.36	$0.37	$3.99	$2.13	$1.91	$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.42	$0.65	$3.77	$2.28	$1.81	$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.27	$0.98	$3.29	$0.75	$0.76	$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.41	$1.11	$3.30	$2.25	$2.22	$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.72	$1.45	$3.27	$2.04	$2.27	$0.22
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.57	$1.08	$3.49	$2.32	$2.14	$0.18
2016Detailed filing. Detailed filing data is available for this year.	$4.51	$1.20	$3.31	$1.97	$1.87	$0.09
2015Detailed filing. Detailed filing data is available for this year.	$4.54	$1.32	$3.21	$1.57	$1.47	$0.10
2014Detailed filing. Detailed filing data is available for this year.	$4.70	$1.58	$3.11	$1.45	$1.17	$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.38	$1.54	$2.84	$1.37	$1.17	$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.32	$1.68	$2.64	$1.58	$1.10	$0.48
2011Summary only. Only limited summary data is available for this year.	$3.54	$1.38		$1.26	$1.11	$0.15