Civic Intelligence

Cedar County Fair Association

EIN 42-0681121 • 501(c)5 • Tipton, IA

Profile

To provide facilities for public expositions, fairs & recreational activities

PO Box 324Tipton, IA 52772

www.thecedarcountyfair.com

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.08x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

94th percentile

44%

Higher net margin than 94% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

95th percentile

37%

Faster asset growth than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

86th percentile

25%

Faster revenue growth than 86% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$1,221,831

Up $574,128 (+89%) from 2023

Liabilities

Down

$71,040

Down $26,829 (-27%) from 2023

Net Assets

Up

$1,150,791

Up $600,957 (+109%) from 2023

Revenue

Up

$929,767

Up $338,294 (+57%) from 2023

Expenses

Down

$522,448

Down $34,803 (-6.2%) from 2023

Net Income

Up

$407,319

Up $373,097 (+1090%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $277,815Liabilities 2011: $41,790Net Assets 2011: $236,0252011Assets 2012: $279,759Liabilities 2012: $28,784Net Assets 2012: $250,9752012Assets 2013: $273,650Liabilities 2013: $22,099Net Assets 2013: $251,5512013Assets 2014: $269,367Liabilities 2014: $40,141Net Assets 2014: $229,2262014Assets 2015: $264,304Liabilities 2015: $36,457Net Assets 2015: $227,8472015Assets 2016: $387,895Liabilities 2016: $24,963Net Assets 2016: $362,9322016Assets 2017: $413,024Liabilities 2017: $0Net Assets 2017: $413,0242017Assets 2018: $403,289Liabilities 2018: $0Net Assets 2018: $403,2892018Assets 2019: $541,618Liabilities 2019: $0Net Assets 2019: $541,6182019Assets 2020: $506,674Liabilities 2020: $0Net Assets 2020: $506,6742020Assets 2021: $518,440Liabilities 2021: $12,677Net Assets 2021: $505,7632021Assets 2022: $580,542Liabilities 2022: $64,930Net Assets 2022: $515,6122022Assets 2023: $647,703Liabilities 2023: $97,869Net Assets 2023: $549,8342023Assets 2025: $1,221,831Liabilities 2025: $71,040Net Assets 2025: $1,150,7912025

Highlighted filing

2025

Assets$1,221,831
Liabilities$71,040
Net Assets$1,150,791

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $151,1322011Revenue 2012: $174,469Expenses 2012: $159,519Net Income 2012: $14,9502012Revenue 2013: $171,830Expenses 2013: $171,254Net Income 2013: $5762013Revenue 2014: $159,890Expenses 2014: $182,215Net Income 2014: -$22,3252014Revenue 2015: $260,306Expenses 2015: $261,685Net Income 2015: -$1,3792015Revenue 2016: $411,968Expenses 2016: $276,883Net Income 2016: $135,0852016Revenue 2017: $366,098Expenses 2017: $316,006Net Income 2017: $50,0922017Revenue 2018: $332,460Expenses 2018: $342,195Net Income 2018: -$9,7352018Revenue 2019: $491,508Expenses 2019: $353,179Net Income 2019: $138,3292019Revenue 2020: $274,694Expenses 2020: $309,638Net Income 2020: -$34,9442020Revenue 2021: $582,260Expenses 2021: $412,388Net Income 2021: $169,8722021Revenue 2022: $483,841Expenses 2022: $473,992Net Income 2022: $9,8492022Revenue 2023: $591,473Expenses 2023: $557,251Net Income 2023: $34,2222023Revenue 2025: $929,767Expenses 2025: $522,448Net Income 2025: $407,3192025

Highlighted filing

2025

Revenue$929,767
Expenses$522,448
Net Income$407,319

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.07$1.15$0.93$0.52$0.41
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.10$0.55$0.59$0.56$0.03
2022Summary only. Only limited summary data is available for this year.$0.58$0.06$0.52$0.48$0.47$0.01
2021Summary only. Only limited summary data is available for this year.$0.52$0.01$0.51$0.58$0.41$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.00$0.51$0.27$0.31$0.03
2019Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.49$0.35$0.14
2018Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$0.33$0.34$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.00$0.41$0.37$0.32$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.36$0.41$0.28$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.04$0.23$0.26$0.26$0.00
2014Summary only. Only limited summary data is available for this year.$0.27$0.04$0.23$0.16$0.18$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.02$0.25$0.17$0.17$0.00
2012Summary only. Only limited summary data is available for this year.$0.28$0.03$0.25$0.17$0.16$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.04$0.24$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Nov 20, 2025
Return Version
2024v5.0
Gross Receipts
$929,767
Mission and Program Overview

Mission

To provide facilities for public expositions, fairs & recreational activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$592,462$1,197,211▲ $604,749
Rtn Earn Endowment Incm Other Fnds$743,472$1,150,791▲ $407,319
Cash and Non-Interest-Bearing Accounts$19,613$22,073▲ $2,460
Savings and Temporary Cash Investments$221,394$2,547▼ $218,847
Total Assets$833,469$1,221,831▲ $388,362
Liabilities
Other Liabilities$89,997$71,040▼ $18,957
Total Liabilities$89,997$71,040▼ $18,957
Net Assets / Fund Balance
Total Net Assets Fund Balance$743,472$1,150,791▲ $407,319
Total Liabilities and Net Assets / Fund Balance$833,469$1,221,831▲ $388,362

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,197,211$501,334$649,536
Compensation and Service Providers

Board Members and Trustees

NameTitle
David ShinkerPresident
Brian NeubergerDirector
Craig SmithDirector
Dana PruessDirector
Dean DoerscherDirector
Ed KetelsenDirector
Kevin LichtDirector
Kim SidersDirector
Kyle FitzgeraldDirector
Patti EdgeDirector
Jenny Jackson2nd VP (secr
Molly Haub3rd VP (trea
Duston AndersonPast Preside
Doug SchroederVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$448,176
Program Service Revenue
$424,561
Investment Income
$1,796
Other Revenue
$55,234
All Other Contributions
$326,736
Change in Net Assets
$407,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$522,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$53,013--$53,013
All Other Expenses$47,772--$47,772
Occupancy$31,391$2,142-$33,533
Advertising$25,787--$25,787
Other Expenses$9,944--$9,944
Interest$4,915--$4,915
Conferences and Meetings-$4,764-$4,764
Fees for Services Accounting-$2,109-$2,109
Depreciation Depletion$793--$793
Fees for Services Legal-$246-$246
Total Functional Expenses$513,187$9,261$0$522,448
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grandstand Project Loan$39,177
Improvements Loan$31,863
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Page 6, Part VI, Line 6

Individuals may purchase a membership with cedar county fair association, inc. And have the right to vote on who becomes a member of the board of directors. Such memberhsips are not tax deductible.

Form 990, Page 6, Part VI, Line 7A

Members elect the board of directors. The board of directors have decision-making authority over the activities of the fair assoication, such as but not limited to setting fair dates, contracting entertainment and event judges, maintaining the fairgrounds and structures, completing bookkeeping and reporting requirements, and complying with state fair regulations for exhibits and livestock shows.

Form 990, Page 6, Part VI, Line 9

Brian neuberger 301 gilbert dr west branch, ia 52358 doug schroeder 971 rose avenue clarence, ia 52216 kim siders 1086 273rd street tipton, ia 52772 david shinker po box 177 stanwood, ia 52337 dean doerscher 1866 hwy 130 bennett, ia 52721 kyle fitzgerald po box 324 tipton, ia 52772 ed ketelsen 545 king ave stanwood, ia 52337 kevin licht 1517 snaggy ridge tipton, ia 52772 dana pruess 506 indian ave mechanicsville, ia 52306 craig smith 955 160th street stanwood , ia 52337 patti edge 776 270th st west branch, ia 52358 jenny jackson po box 324 tipton, ia 52772 molly haub west branch, ia 52358

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is provided to the secretary/treasurer of the organization who stipulates that a copy is provided to each meember of the governing board of directors prior to signing the 990. If any questions arise, it is addressed with the return preparer and answered prior to signing the 990.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and financial information is provided to the the public upon written request.

Filing and Contact Details

Filer

Filer Name
Cedar County Fair Association
EIN
42-0681121
Phone
5638866170
Address
PO BOX 324, TIPTON, IA 52772

Signing Officer

Name
David Shinker
Title
President
Phone
5638866170
Signed
2025-11-20

Organization Details

Principal Officer
David Shinker
Formed
1871
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Firm
Ds Webb & Company Pc
Address
46 SPRUCE ST STE 3 / BOX 70, TIPTON, IA 52772
Preparer
Duane S Webb CPA
Phone
5638863006
Raw XML AppendixShowing 400 of 409 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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IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0255208
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01265046
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0334238
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0301118
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0483841
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0600389
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03338062
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GRANDSTAND PROJECT LOAN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS MAY PURCHASE A MEMBERSHIP WITH CEDAR COUNTY FAIR ASSOCIATION, INC. AND HAVE THE RIGHT TO VOTE ON WHO BECOMES A MEMBER OF THE BOARD OF DIRECTORS. SUCH MEMBERHSIPS ARE NOT TAX DEDUCTIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS HAVE DECISION-MAKING AUTHORITY OVER THE ACTIVITIES OF THE FAIR ASSOICATION, SUCH AS BUT NOT LIMITED TO SETTING FAIR DATES, CONTRACTING ENTERTAINMENT AND EVENT JUDGES, MAINTAINING THE FAIRGROUNDS AND STRUCTURES, COMPLETING BOOKKEEPING AND REPORTING REQUIREMENTS, AND COMPLYING WITH STATE FAIR REGULATIONS FOR EXHIBITS AND LIVESTOCK SHOWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BRIAN NEUBERGER 301 GILBERT DR WEST BRANCH, IA 52358 DOUG SCHROEDER 971 ROSE AVENUE CLARENCE, IA 52216 KIM SIDERS 1086 273RD STREET TIPTON, IA 52772 DAVID SHINKER PO BOX 177 STANWOOD, IA 52337 DEAN DOERSCHER 1866 HWY 130 BENNETT, IA 52721 KYLE FITZGERALD PO BOX 324 TIPTON, IA 52772 ED KETELSEN 545 KING AVE STANWOOD, IA 52337 KEVIN LICHT 1517 SNAGGY RIDGE TIPTON, IA 52772 DANA PRUESS 506 INDIAN AVE MECHANICSVILLE, IA 52306 CRAIG SMITH 955 160TH STREET STANWOOD , IA 52337 PATTI EDGE 776 270TH ST WEST BRANCH, IA 52358 JENNY JACKSON PO BOX 324 TIPTON, IA 52772 MOLLY HAUB WEST BRANCH, IA 52358
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS PROVIDED TO THE SECRETARY/TREASURER OF THE ORGANIZATION WHO STIPULATES THAT A COPY IS PROVIDED TO EACH MEEMBER OF THE GOVERNING BOARD OF DIRECTORS PRIOR TO SIGNING THE 990. IF ANY QUESTIONS ARISE, IT IS ADDRESSED WITH THE RETURN PREPARER AND ANSWERED PRIOR TO SIGNING THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES AND FINANCIAL INFORMATION IS PROVIDED TO THE THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0513187
IRS990/TotalFunctionalExpensesGrp/TotalAmt0522448
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt071040
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IRS990/TotalLiabilitiesGrp/EOYAmt071040
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IRS990/TotalProgramServiceExpensesAmt0513187
IRS990/TotalProgramServiceRevenueAmt0424561
IRS990/TotalRevenueGrp/ExclusionAmt0160641
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0929767
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01221831
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 177
IRS990/USAddress/CityNm0STANWOOD
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052337
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IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.THECEDARCOUNTYFAIR.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SHINKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05638866170
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR COUNTY FAIR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0420681121
ReturnHeader/Filer/PhoneNum05638866170
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 324
ReturnHeader/Filer/USAddress/CityNm0TIPTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052772
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260521467
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DS WEBB & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt046 SPRUCE ST STE 3 / BOX 70
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA

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