Civic Intelligence

Clarke County 4-H Club Fair Association Inc.

990 • Fiscal year 2016 • EIN 42-1014747

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

P O Box 39Osceola, IA 50213

(641) 342-4311

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

8th percentile

-41%

Higher net margin than 8% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

25th percentile

-4.0%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

83rd percentile

31%

Faster revenue growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,050,692

Down $43,721 (-4.0%) from 2015

Net Assets

Down

$1,050,692

Down $43,721 (-4.0%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$106,550

Up $24,998 (+31%) from 2015

Expenses

Up

$150,271

Up $4,839 (+3.3%) from 2015

Net Income

Up

-$43,721

Up $20,159 (+32%) from 2015

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: $1,387,774Liabilities 2011: $0Net Assets 2011: $1,387,7742011Assets 2012: $1,316,843Liabilities 2012: $0Net Assets 2012: $1,316,8432012Assets 2013: $1,238,699Liabilities 2013: $0Net Assets 2013: $1,238,6992013Assets 2014: $1,158,293Liabilities 2014: $0Net Assets 2014: $1,158,2932014Assets 2015: $1,094,413Liabilities 2015: $0Net Assets 2015: $1,094,4132015Assets 2016: $1,050,692Liabilities 2016: $0Net Assets 2016: $1,050,6922016Assets 2017: $1,003,424Liabilities 2017: $0Net Assets 2017: $1,003,4242017Assets 2018: $947,856Liabilities 2018: $0Net Assets 2018: $947,8562018Assets 2019: $925,896Liabilities 2019: $0Net Assets 2019: $925,8962019Assets 2020: $828,545Liabilities 2020: $0Net Assets 2020: $828,5452020Assets 2021: $822,190Liabilities 2021: $0Net Assets 2021: $822,1902021Assets 2022: $823,031Liabilities 2022: $0Net Assets 2022: $823,0312022Assets 2023: $817,979Liabilities 2023: $0Net Assets 2023: $817,9792023Assets 2024: $746,660Liabilities 2024: $0Net Assets 2024: $746,6602024Assets 2025: $719,500Liabilities 2025: $59,000Net Assets 2025: $660,5002025

Highlighted filing

2016

Assets$1,050,692
Liabilities$0
Net Assets$1,050,692

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $94,197Expenses 2011: $144,719Net Income 2011: -$50,5222011Revenue 2012: $75,585Expenses 2012: $146,516Net Income 2012: -$70,9312012Revenue 2013: $83,214Expenses 2013: $161,358Net Income 2013: -$78,1442013Revenue 2014: $53,956Expenses 2014: $134,362Net Income 2014: -$80,4062014Revenue 2015: $81,552Expenses 2015: $145,432Net Income 2015: -$63,8802015Revenue 2016: $106,550Expenses 2016: $150,271Net Income 2016: -$43,7212016Revenue 2017: $143,833Expenses 2017: $191,101Net Income 2017: -$47,2682017Revenue 2018: $162,484Expenses 2018: $218,052Net Income 2018: -$55,5682018Revenue 2019: $195,657Expenses 2019: $217,619Net Income 2019: -$21,9622019Revenue 2020: $82,456Expenses 2020: $179,807Net Income 2020: -$97,3512020Revenue 2021: $193,140Expenses 2021: $199,500Net Income 2021: -$6,3602021Revenue 2022: $212,250Expenses 2022: $211,409Net Income 2022: $8412022Revenue 2023: $234,632Expenses 2023: $239,684Net Income 2023: -$5,0522023Revenue 2024: $320,267Expenses 2024: $391,586Net Income 2024: -$71,3192024Revenue 2025: $316,901Expenses 2025: $403,061Net Income 2025: -$86,1602025

Highlighted filing

2016

Revenue$106,550
Expenses$150,271
Net Income-$43,721
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jan 30, 2017
Return Version
2015v3.0
Gross Receipts
$174,652
Mission and Program Overview

Mission

Hold an annual agricultural fair for the youth in the county and surrounding areas

Hold an annual agricultural fair

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,059,849$1,001,273▼ $58,576
Savings and Temporary Cash Investments$28,727$42,390▲ $13,663
Cash and Non-Interest-Bearing Accounts$5,837$7,029▲ $1,192
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$1,094,413$1,050,692▼ $43,721
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,094,413$1,050,692▼ $43,721
Total Net Assets Fund Balance$1,094,413$1,050,692▼ $43,721
Total Liabilities and Net Assets / Fund Balance$1,094,413$1,050,692▼ $43,721

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$841,055$830,391$1,671,446
Land$149,376-$149,376
Equipment$10,842$106,215$117,057
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott MayPresident
Jay KentVice President
Bobby CookDirector
Bobby LuceDirector
Christina SelsorDirector
Clay AndrewDirector
Corey GarnerDirector
Dale HembryDirector
Doug HeaberlinDirector
Ed BendaDirector
Heather BearDirector
Jeff WebbDirector
John ChristensenDirector
Lacy JohnsonDirector
Leslie RubyDirector
Steve QueckDirector
Julie HortonSecretary
Paula HeinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,575
Program Service Revenue
$5,962
Investment Income
$100
Other Revenue
$21,913
All Other Contributions
$62,465
Change in Net Assets
$-43,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$150,271
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
Depreciation Depletion$48,547--$48,547
All Other Expenses$30,273$926-$31,199
Other Expenses$8,239--$8,239
Insurance$6,795--$6,795
Advertising$3,422--$3,422
Office Expenses-$1,410-$1,410
Fees for Services Accounting-$1,300-$1,300
Conferences and Meetings$875--$875
Total Functional Expenses$146,635$3,636$0$150,271
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Draft of form 990 and related schedules are provided to officers for review prior to filing

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

Appropriate documents & form 990 are available upon request

Filing and Contact Details

Filer

Filer Name
Clarke County 4-h Fair Association
EIN
42-1014747
Phone
6413424311
Address
P O BOX 39, OSCEOLA, IA 50213

Signing Officer

Name
Paula Hein
Title
Treasurer
Signed
2017-01-30
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Ia
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Shull Schrum Mcclaflin & Co Inc
Address
1111 N Jefferson, Indianola, IA 50125
Preparer
Arlen D Schrum
Phone
5159612571
Supplemental Narrative

Additional Explanations

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

BANK CHARGES: Column (A) - Total = $132; Column (B) - Program Services = $0; Column (C) - Management & General = $132; Column (D) - Fundraising = $0

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

EQUIPMENT RENTAL: Column (A) - Total = $215; Column (B) - Program Services = $215; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

FAIR PREMIUMS: Column (A) - Total = $5989; Column (B) - Program Services = $5989; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

GARBAGE REMOVAL: Column (A) - Total = $3029; Column (B) - Program Services = $3029; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

GROUNDS MAINTENANCE: Column (A) - Total = $3978; Column (B) - Program Services = $3978; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

JUDGES HONORIA: Column (A) - Total = $2425; Column (B) - Program Services = $2425; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

MEMBERSHIPS: Column (A) - Total = $574; Column (B) - Program Services = $0; Column (C) - Management & General = $574; Column (D) - Fundraising = $0

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

Postage and Shipping: Column (A) - Total = $220; Column (B) - Program Services = $0; Column (C) - Management & General = $220; Column (D) - Fundraising = $0

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

REPAIRS: Column (A) - Total = $4893; Column (B) - Program Services = $4893; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

SUPPLIES: Column (A) - Total = $7093; Column (B) - Program Services = $7093; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

TELEPHONE: Column (A) - Total = $2651; Column (B) - Program Services = $2651; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
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IRS990/Form990TFiledInd0false
IRS990/FormationYr01997
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
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IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt06795
IRS990/InsuranceGrp/TotalAmt06795
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt01001273
IRS990/LandBldgEquipCostOrOtherBssAmt01937879
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IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01094413
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt05772
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01410
IRS990/OfficeExpensesGrp/TotalAmt01410
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherExpensesGrp/ProgramServicesAmt119989
IRS990/OtherExpensesGrp/ProgramServicesAmt28500
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ENTRY FEES
IRS990/ProgramServiceRevenueGrp/Desc1GRANDSTAND ADMISSIONS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13821
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt052154
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IRS990/PYInvestmentIncomeAmt079
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IRS990/PYOtherRevenueAmt021135
IRS990/PYProgramServiceRevenueAmt08184
IRS990/PYRevenuesLessExpensesAmt0-63880
IRS990/PYTotalExpensesAmt0145432
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-43721
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05772
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05962
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028727
IRS990/SavingsAndTempCashInvstGrp/EOYAmt042390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt078575
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt052154
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt032370
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt046214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt045871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0255184
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt056372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt049825
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt048322
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt046426
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt046106
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0247051
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.50810
IRS990ScheduleA/PublicSupportPY170Pct00.49540
IRS990ScheduleA/PublicSupportTotal170Amt0255184

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.72$0.06$0.66$0.32$0.40$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.32$0.39$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.23$0.24$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.21$0.21$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.19$0.20$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.08$0.18$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.20$0.22$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.16$0.22$0.06
2017Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.14$0.19$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.11$0.15$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.08$0.15$0.06
2014Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.05$0.13$0.08
2013Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$0.08$0.16$0.08
2012Summary only. Only limited summary data is available for this year.$1.32$0.00$1.32$0.08$0.15$0.07
2011Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$0.09$0.14$0.05