Civic Intelligence

Cedar County Fair Association Inc.

990 • Fiscal year 2013 • EIN 42-0681121

Jan 01, 2013 to Dec 31, 2013 • Filed on May 15, 2014

PO Box 32452772

(563) 886-6170

Siviq Scores

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

Liabilities / Assets

84th percentile

0.08x

Higher debt load relative to assets than 84% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

0.13x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Asset Growth

35th percentile

-2.2%

Faster asset growth than 35% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

42nd percentile

-1.5%

Faster revenue growth than 42% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Down

$273,650

Down $6,109 (-2.2%) from 2012

Net Assets

Up

$251,551

Up $576 (+0.2%) from 2012

Liabilities

Down

$22,099

Down $6,685 (-23%) from 2012

Revenue

Down

$171,830

Down $2,639 (-1.5%) from 2012

Expenses

Up

$171,254

Up $11,735 (+7.4%) from 2012

Net Income

Down

$576

Down $14,374 (-96%) from 2012

Historical Trend

Balance Sheet Trend

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

$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

2013

Assets$273,650
Liabilities$22,099
Net Assets$251,551

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$171,830
Expenses$171,254
Net Income$576
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 15, 2014
Return Version
2013v3.1
Gross Receipts
$171,830
Mission and Program Overview

Mission

To provide facilities for public expositions, fairs & recreational activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$260,969$258,897▼ $2,072
Rtn Earn Endowment Incm Other Fnds$250,975$251,551▲ $576
Cash and Non-Interest-Bearing Accounts$8,976$9,201▲ $225
Savings and Temporary Cash Investments$9,814$5,552▼ $4,262
Accounts Receivable-$0-
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$279,759$273,650▼ $6,109
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$28,784$22,099▼ $6,685
Total Liabilities$28,784$22,099▼ $6,685
Net Assets / Fund Balance
Total Net Assets Fund Balance$250,975$251,551▲ $576
Total Liabilities and Net Assets / Fund Balance$279,759$273,650▼ $6,109

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$258,897$175,062-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dustin Andersone PresidENTent
Dave MohrPast President
Dave ShinkerPresident
Amy LutzDirector
Blain CrockDirector
Bob DavidsonDirector
Brandon CrockDirector
Claire HackDirector
Craig SmithDirector
Dean DoerscherDirector
Jon BurmeisterDirector
Kevin LichtDirector
Lynn ChapmanDirector
Mark NilesDirector
Patti EdgeDirector
Ryle Roseke2nd Vice Presid
Linda Jacobson3rd Vice Presid
Joyce CoppessSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$59,055
Program Service Revenue
$95,502
Investment Income
$34
Other Revenue
$17,239
All Other Contributions
$9,450
Change in Net Assets
$576
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,254
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
Occupancy$20,804$4,687-$25,491
All Other Expenses$24,204--$24,204
Depreciation Depletion$18,617--$18,617
Fees for Services Other$11,150--$11,150
Insurance$6,298--$6,298
Other Expenses$6,145--$6,145
Advertising$3,939--$3,939
Conferences and Meetings$2,696--$2,696
Interest$1,435--$1,435
Fees for Services Accounting$740--$740
Total Functional Expenses$166,567$4,687$0$171,254
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
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

Individuals may purchase a membership in Cedar County Fair Association, Inc. and have the right to vote on who becomes a member of the board of directors. Such memberships are not tax deductible.

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of the 990 is provided to the secretary/treasurer of the organization who stipulates that she provides a copy to each member of the governing board of directors prior to signing the 8879-EO, authorization to electronically file the 990 return. If any questions arise, return preparer meets with the board of directors to answer those questions.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Upon request to the secreatry/treasurer, a copy of the 990 is available for public scrutiny

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Secretary provides governing documents, policies and financial information to public upon written request. Written request is necessary because the Fair Association office is not open daily and time is needed for the board to comply with the request.

Filing and Contact Details

Filer

EIN
42-0681121
Phone
5638866170

Signing Officer

Name
Joyce Coppess
Title
Secretary/Treas
Signed
2014-05-15
Discuss with paid preparer
No

Organization Details

Formed
1871
Legal Domicile
Ia
Voting Board Members
18
Independent Board Members
16
Employees
0
Volunteers
12

Preparer

Preparer
Karla J Gaul CPA
Phone
5638863650
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Contests: Column (A) - Total = $4301; Column (B) - Program Services = $4301; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Deposit Refunds: Column (A) - Total = $3500; Column (B) - Program Services = $3500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Fire/Ambulance: Column (A) - Total = $3050; Column (B) - Program Services = $3050; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Gate Manager: Column (A) - Total = $700; Column (B) - Program Services = $700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Judges: Column (A) - Total = $3330; Column (B) - Program Services = $3330; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Miscellaneous: Column (A) - Total = $33; Column (B) - Program Services = $33; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Open Show: Column (A) - Total = $233; Column (B) - Program Services = $233; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage: Column (A) - Total = $180; Column (B) - Program Services = $180; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Repairs: Column (A) - Total = $2097; Column (B) - Program Services = $2097; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Ribbons: Column (A) - Total = $988; Column (B) - Program Services = $988; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Security: Column (A) - Total = $3200; Column (B) - Program Services = $3200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Supplies: Column (A) - Total = $745; Column (B) - Program Services = $745; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Ticket Seller: Column (A) - Total = $1700; Column (B) - Program Services = $1700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Tractor Fuel: Column (A) - Total = $147; Column (B) - Program Services = $147; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/TitleTxt0e PresidENTent
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13President
IRS990/Form990PartVIISectionAGrp/TitleTxt143rd Vice Presid
IRS990/Form990PartVIISectionAGrp/TitleTxt152nd Vice Presid
IRS990/Form990PartVIISectionAGrp/TitleTxt16Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt17Past President
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IRS990/MissionDesc0TO PROVIDE FACILITIES FOR PUBLIC EXPOSITIONS, FAIRS & RECREATIONAL ACTIVITIES
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IRS990/OtherExpensesGrp/Desc2Printing
IRS990/OtherExpensesGrp/Desc3Premiums
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Individuals may purchase a membership in Cedar County Fair Association, Inc. and have the right to vote on who becomes a member of the board of directors. Such memberships are not tax deductible.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the 990 is provided to the secretary/treasurer of the organization who stipulates that she provides a copy to each member of the governing board of directors prior to signing the 8879-EO, authorization to electronically file the 990 return. If any questions arise, return preparer meets with the board of directors to answer those questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request to the secreatry/treasurer, a copy of the 990 is available for public scrutiny
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Secretary provides governing documents, policies and financial information to public upon written request. Written request is necessary because the Fair Association office is not open daily and time is needed for the board to comply with the request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Contests: Column (A) - Total = $4301; Column (B) - Program Services = $4301; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Deposit Refunds: Column (A) - Total = $3500; Column (B) - Program Services = $3500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Fire/Ambulance: Column (A) - Total = $3050; Column (B) - Program Services = $3050; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Gate Manager: Column (A) - Total = $700; Column (B) - Program Services = $700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Judges: Column (A) - Total = $3330; Column (B) - Program Services = $3330; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Miscellaneous: Column (A) - Total = $33; Column (B) - Program Services = $33; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Open Show: Column (A) - Total = $233; Column (B) - Program Services = $233; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Postage: Column (A) - Total = $180; Column (B) - Program Services = $180; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Repairs: Column (A) - Total = $2097; Column (B) - Program Services = $2097; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Ribbons: Column (A) - Total = $988; Column (B) - Program Services = $988; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Security: Column (A) - Total = $3200; Column (B) - Program Services = $3200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Supplies: Column (A) - Total = $745; Column (B) - Program Services = $745; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Ticket Seller: Column (A) - Total = $1700; Column (B) - Program Services = $1700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Tractor Fuel: Column (A) - Total = $147; Column (B) - Program Services = $147; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
Peer Organizations

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