Civic Intelligence

0Brien County Livestock Show

EIN 42-0819300 • 501(c)5 • Primghar, IA

Profile

Qualified public entertainment activity

PO Box 332Primghar, IA 51245

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

4.4%

Faster asset growth than 54% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

45th percentile

3.3%

Faster revenue growth than 45% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$958,568

Up $21,962 (+2.3%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$958,568

Up $21,962 (+2.3%) from 2024

Operations
Liabilities / Revenue43rd percentileNet Margin74th percentile

Revenue

Down

$131,399

Down $34,298 (-21%) from 2024

Expenses

Up

$109,437

Up $3,577 (+3.4%) from 2024

Net Income

Down

$21,962

Down $37,875 (-63%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$1.0M$500K$0Assets 2011: $498,329Liabilities 2011: $19,200Net Assets 2011: $479,1292011Assets 2012: $503,917Liabilities 2012: $17,300Net Assets 2012: $486,6172012Assets 2013: $514,892Liabilities 2013: $6,500Net Assets 2013: $508,3922013Assets 2014: $538,507Liabilities 2014: $0Net Assets 2014: $538,5072014Assets 2015: $575,897Liabilities 2015: $14,500Net Assets 2015: $561,3972015Assets 2016: $622,070Liabilities 2016: $32,752Net Assets 2016: $589,3182016Assets 2017: $638,867Liabilities 2017: $6,351Net Assets 2017: $632,5162017Assets 2018: $660,000Liabilities 2018: $1Net Assets 2018: $659,9992018Assets 2019: $713,664Liabilities 2019: $0Net Assets 2019: $713,6642019Assets 2020: $732,172Liabilities 2020: $0Net Assets 2020: $732,1722020Assets 2021: $809,944Liabilities 2021: $0Net Assets 2021: $809,9442021Assets 2022: $838,568Liabilities 2022: $0Net Assets 2022: $838,5682022Assets 2023: $878,731Liabilities 2023: $0Net Assets 2023: $878,7312023Assets 2024: $936,606Liabilities 2024: $0Net Assets 2024: $936,6062024Assets 2025: $958,568Liabilities 2025: $0Net Assets 2025: $958,5682025

Highlighted filing

2025

Assets$958,568
Liabilities$0
Net Assets$958,568
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

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

$200K$150K$100K$50K$0Revenue 2011: $71,576Expenses 2011: $44,820Net Income 2011: $26,7562011Expenses 2012: $63,0272012Expenses 2013: $59,6652013Revenue 2014: $83,509Expenses 2014: $53,394Net Income 2014: $30,1152014Revenue 2015: $85,748Expenses 2015: $62,858Net Income 2015: $22,8902015Revenue 2016: $90,330Expenses 2016: $62,409Net Income 2016: $27,9212016Revenue 2017: $103,461Expenses 2017: $60,263Net Income 2017: $43,1982017Revenue 2018: $88,448Expenses 2018: $60,965Net Income 2018: $27,4832018Revenue 2019: $100,425Expenses 2019: $46,760Net Income 2019: $53,6652019Revenue 2020: $64,608Expenses 2020: $46,100Net Income 2020: $18,5082020Revenue 2021: $128,753Expenses 2021: $50,981Net Income 2021: $77,7722021Revenue 2022: $97,919Expenses 2022: $69,295Net Income 2022: $28,6242022Revenue 2023: $123,186Expenses 2023: $76,339Net Income 2023: $46,8472023Revenue 2024: $165,697Expenses 2024: $105,860Net Income 2024: $59,8372024Revenue 2025: $131,399Expenses 2025: $109,437Net Income 2025: $21,9622025

Highlighted filing

2025

Revenue$131,399
Expenses$109,437
Net Income$21,962
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$958,568
Liabilities
$0
Net assets
$958,568
Revenue
$131,399
Expenses
$109,437
Net income
$21,962
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.59$0.00$9.59$1.31$1.09$0.22
2024Detailed filing. Detailed filing data is available for this year.$9.37$0.00$9.37$1.66$1.06$0.60
2023Detailed filing. Detailed filing data is available for this year.$8.79$0.00$8.79$1.23$0.76$0.47
2022Detailed filing. Detailed filing data is available for this year.$8.39$0.00$8.39$0.98$0.69$0.29
2021Detailed filing. Detailed filing data is available for this year.$8.10$0.00$8.10$1.29$0.51$0.78
2020Detailed filing. Detailed filing data is available for this year.$7.32$0.00$7.32$0.65$0.46$0.19
2019Detailed filing. Detailed filing data is available for this year.$7.14$0.00$7.14$1.00$0.47$0.54
2018Detailed filing. Detailed filing data is available for this year.$6.60$0.00$6.60$0.88$0.61$0.27
2017Detailed filing. Detailed filing data is available for this year.$6.39$0.06$6.33$1.03$0.60$0.43
2016Detailed filing. Detailed filing data is available for this year.$6.22$0.33$5.89$0.90$0.62$0.28
2015Detailed filing. Detailed filing data is available for this year.$5.76$0.15$5.61$0.86$0.63$0.23
2014Detailed filing. Detailed filing data is available for this year.$5.39$0.00$5.39$0.84$0.53$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.15$0.07$5.08$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.17$4.87$0.63
2011Summary only. Only limited summary data is available for this year.$4.98$0.19$4.79$0.72$0.45$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.2
Gross Receipts
$473,303
Mission and Program Overview

Mission

Qualified public entertainment activity

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$893,100$928,037▲ $34,937
Cash and Non-Interest-Bearing Accounts$43,506$27,150▼ $16,356
Savings and Temporary Cash Investments-$0-
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$936,606$958,568▲ $21,962
Other Assets Total-$3,381-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$936,606$958,568▲ $21,962
Total Net Assets Fund Balance$936,606$958,568▲ $21,962
Total Liabilities and Net Assets / Fund Balance$936,606$958,568▲ $21,962

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$893,100-$893,100
Other Land Buildings$34,937-$34,937
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Darwin GaudianPresident
Kevin MarsVice President
Jan GaudianSecretary
Kim RonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,988
Program Service Revenue
$23,287
Investment Income
$1,008
Other Revenue
$116
All Other Contributions
$106,988
Change in Net Assets
$21,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,437
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
All Other Expenses$40,380--$40,380
Other Expenses$9,529--$9,529
Total Functional Expenses$109,437$0$0$109,437
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$342,020
Fundraising Direct Expenses$341,904
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Livestock Sale$342,020$342,020$341,904$116
Total Events$342,020$342,020$341,904$116
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
Backup withholding compliance
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, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
0brien County Livestock Show
EIN
42-0819300
Phone
7122610076
Address
PO BOX 332, PRIMGHAR, IA 51245

Signing Officer

Name
Darwin Gaudian
Title
President
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darwin Gaudian
Formed
1924
Legal Domicile
Ia
Voting Board Members
3
Independent Board Members
0
Employees
2
Volunteers
20

Preparer

Firm
Smith Grigg Shea & Klinker PC
Address
120 South Hayes Avenue, Primghar, IA 51245
Preparer
William K Klinker
Phone
7129575465
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“ADMINISTRATION: Column (A) - Total = $6502; Column (B) - Program Services = $6502; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BEEF OF MERIT: Column (A) - Total = $295; Column (B) - Program Services = $295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DUES & SUBSCRIPTIONS: Column (A) - Total = $97; Column (B) - Program Services = $97; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“INTERIM EVENTS: Column (A) - Total = $450; Column (B) - Program Services = $450; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“JUDGING: Column (A) - Total = $4801; Column (B) - Program Services = $4801; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEALS FOR EVENTS: Column (A) - Total = $556; Column (B) - Program Services = $556; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“OPEN CLASS: Column (A) - Total = $1634; Column (B) - Program Services = $1634; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PAYROLL TAX: Column (A) - Total = $497; Column (B) - Program Services = $497; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“POSTAGE: Column (A) - Total = $527; Column (B) - Program Services = $527; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PREMIUMS: Column (A) - Total = $8358; Column (B) - Program Services = $8358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“RATE OF GAIN SHEEP: Column (A) - Total = $222; Column (B) - Program Services = $222; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SCHOLARSHIPS: Column (A) - Total = $1600; Column (B) - Program Services = $1600; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SUPPLIES: Column (A) - Total = $2326; Column (B) - Program Services = $2326; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TROPHIES: Column (A) - Total = $2448; Column (B) - Program Services = $2448; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“UTILITIES: Column (A) - Total = $3567; Column (B) - Program Services = $3567; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WAGES : Column (A) - Total = $6500; Column (B) - Program Services = $6500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Raw XML AppendixShowing 400 of 405 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
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IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DARWIN GAUDIAN
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IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0RENT, ENTRIES, MISC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023287
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0138464
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01723
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt098637
IRS990/PYOtherRevenueAmt0-2906
IRS990/PYProgramServiceRevenueAmt028416
IRS990/PYRevenuesLessExpensesAmt059837
IRS990/PYSalariesCompEmpBnftPaidAmt07223
IRS990/PYTotalExpensesAmt0105860
IRS990/PYTotalRevenueAmt0165697
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt021962
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0131399
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0106988
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0106988
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0106988
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0106988
IRS990ScheduleA/Total509Grp/TotalAmt0106988
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0106988
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0106988
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0893100
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0893100
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034937
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034937
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0928037
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0341904
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LIVESTOCK SALE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0342020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0342020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0342020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0342020
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0116
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0341904
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0341904
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADMINISTRATION: Column (A) - Total = $6502; Column (B) - Program Services = $6502; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BEEF OF MERIT: Column (A) - Total = $295; Column (B) - Program Services = $295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES & SUBSCRIPTIONS: Column (A) - Total = $97; Column (B) - Program Services = $97; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INTERIM EVENTS: Column (A) - Total = $450; Column (B) - Program Services = $450; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6JUDGING: Column (A) - Total = $4801; Column (B) - Program Services = $4801; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEALS FOR EVENTS: Column (A) - Total = $556; Column (B) - Program Services = $556; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OPEN CLASS: Column (A) - Total = $1634; Column (B) - Program Services = $1634; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PAYROLL TAX: Column (A) - Total = $497; Column (B) - Program Services = $497; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10POSTAGE: Column (A) - Total = $527; Column (B) - Program Services = $527; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PREMIUMS: Column (A) - Total = $8358; Column (B) - Program Services = $8358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12RATE OF GAIN SHEEP: Column (A) - Total = $222; Column (B) - Program Services = $222; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SCHOLARSHIPS: Column (A) - Total = $1600; Column (B) - Program Services = $1600; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SUPPLIES: Column (A) - Total = $2326; Column (B) - Program Services = $2326; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15TROPHIES: Column (A) - Total = $2448; Column (B) - Program Services = $2448; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16UTILITIES: Column (A) - Total = $3567; Column (B) - Program Services = $3567; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17WAGES : Column (A) - Total = $6500; Column (B) - Program Services = $6500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0936606
IRS990/TotalAssetsEOYAmt0958568
IRS990/TotalAssetsGrp/BOYAmt0936606
IRS990/TotalAssetsGrp/EOYAmt0958568
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0106988
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0109437
IRS990/TotalFunctionalExpensesGrp/TotalAmt0109437
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0936606
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0958568
IRS990/TotalProgramServiceExpensesAmt0109437
IRS990/TotalProgramServiceRevenueAmt023287
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0131399
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0936606
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0958568
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 332
IRS990/USAddress/CityNm0PRIMGHAR
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051245
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARWIN GAUDIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt00BRIEN COUNTY LIVESTOCK SHOW
ReturnHeader/Filer/BusinessNameControlTxt0OBRI
ReturnHeader/Filer/EIN0420819300
ReturnHeader/Filer/PhoneNum07122610076
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 332
ReturnHeader/Filer/USAddress/CityNm0PRIMGHAR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051245
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421147140
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Smith Grigg Shea & Klinker PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 South Hayes Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Primghar
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051245
ReturnHeader/PreparerPersonGrp/PhoneNum07129575465
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William K Klinker

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