Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
EIN 42-1213529 • 501(c)3 • Creston, IA
Profile
To hold a county fair in union county, iowa annually to promote agriculture, horticulture, mechanical arts, and other useful industries related to farming.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Assets
Down$2,138,448
Down $7,947 (-0.4%) from 2024
Liabilities
Down$289,438
Down $18,941 (-6.1%) from 2024
Net Assets
Up$1,849,010
Up $10,994 (+0.6%) from 2024
Revenue
Down$407,602
Down $17,360 (-4.1%) from 2024
Expenses
Down$396,605
Down $85,299 (-18%) from 2024
Net Income
Up$10,997
Up $67,939 (+119%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To hold a county fair in union county, iowa annually to promote agriculture, horticulture, mechanical arts, and other useful industries related to farming.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,133,471 | $2,083,589 | ▼ $49,882 |
| Cash and Non-Interest-Bearing Accounts | $10,424 | $39,796 | ▲ $29,372 |
| Accounts Receivable | - | $12,563 | - |
| Total Assets | $2,146,395 | $2,138,448 | ▼ $7,947 |
| Other Assets Total | $2,500 | $2,500 | → $0 |
| Liabilities | |||
| Other Liabilities | $288,865 | $257,154 | ▼ $31,711 |
| Accounts Payable and Accrued Expenses | $19,514 | $32,284 | ▲ $12,770 |
| Total Liabilities | $308,379 | $289,438 | ▼ $18,941 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,838,016 | $1,849,010 | ▲ $10,994 |
| Total Net Assets Fund Balance | $1,838,016 | $1,849,010 | ▲ $10,994 |
| Total Liabilities and Net Assets / Fund Balance | $2,146,395 | $2,138,448 | ▼ $7,947 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,839,229 | $1,113,772 | $2,953,001 |
| Equipment | $167,820 | $270,832 | $438,652 |
| Other Land Buildings | $76,540 | $5,374 | $81,914 |
| Name | Title |
|---|---|
| Ben Adamson | President |
| Sharon Gardner | Secretary |
| Jamie Travis | Treasurer |
| Chad Rieck | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $396,605 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $152,787 | - | $152,787 |
| Depreciation Depletion | $103,409 | - | - | $103,409 |
| All Other Expenses | $21,652 | $2,600 | - | $24,252 |
| Other Expenses | $17,050 | - | - | $17,050 |
| Advertising | $6,547 | - | - | $6,547 |
| Total Functional Expenses | $241,218 | $155,387 | $0 | $396,605 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Other Liability | $257,154 |
“YES”
“YES”
“A draft of form 990 is reviewed by board members before it is signed and filed.”
“UPON REQUEST”
“To hold a county fair in union county, iowa annually to promote agriculture, horticulture, mechanical arts, and other useful industries related to farming.”
“Book / tax depreciation difference -3 equity 0 total -3”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 19514 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 32284 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12563 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO HOLD A COUNTY FAIR IN UNION COUNTY, IOWA ANNUALLY TO PROMOTE AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, AND OTHER USEFUL INDUSTRIES RELATED TO FARMING. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 6547 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6547 |
| IRS990/AllOtherContributionsAmt | 0 | 25111 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2600 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 21652 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 24252 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BEN ADAMSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6413446228 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 283 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CRESTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50801 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 10424 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 39796 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 40111 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 396605 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 367491 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 10997 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 396605 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 407602 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 103409 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 103409 |
| IRS990/Desc | 0 | TO HOLD A COUNTY FAIR IN UNION COUNTY, IOWA ANNUALLY TO PROMOTE AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, AND OTHER USEFUL INDUSTRIES RELATED TO FARMING. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 152787 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 152787 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BEN ADAMSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SHARON GARDNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHAD RIECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMIE TRAVIS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1926 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GovernmentGrantsAmt | 0 | 15000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 407602 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 18 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1389978 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2133471 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2083589 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3473567 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO HOLD A COUNTY FAIR IN UNION COUNTY, IOWA ANNUALLY TO PROMOTE AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, AND OTHER USEFUL INDUSTRIES RELATED TO FARMING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1838016 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1849010 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1838016 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1849010 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2500 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2500 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -3 |
| IRS990/OtherExpensesGrp/Desc | 0 | MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | INTEREST |
| IRS990/OtherExpensesGrp/Desc | 3 | BEEF SHOW |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 39056 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 30336 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 23168 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 17050 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 39056 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30336 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23168 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17050 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 288865 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 257154 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | BEN ADAMSON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REVENUE - FAIR RECEIPTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REVENUE - NON FAIR RECEIPTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 193566 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 173925 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 193566 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 173925 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TO HOLD A COUNTY FAIR IN UNION COUNTY, IOWA ANNUALLY TO PROMOTE AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, AND OTHER USEFUL INDUSTRIES RELATED TO FARMING. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 241218 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 70281 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 481904 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 354681 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -56942 |
| IRS990/PYTotalExpensesAmt | 0 | 481904 |
| IRS990/PYTotalRevenueAmt | 0 | 424962 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 10997 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 367491 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 40111 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 70281 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 390974 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 191949 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 209589 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 902904 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 367491 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 354681 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 398335 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 140105 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 140680 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1401292 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2304196 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 407602 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 424962 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 789309 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 332054 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 350269 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2304196 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 407602 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 424962 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 789309 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 332054 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 350269 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2304196 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1839229 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1113772 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2953001 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 167820 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 270832 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 438652 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 76540 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 5374 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 81914 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 257154 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2083589 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 257154 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO HOLD A COUNTY FAIR IN UNION COUNTY, IOWA ANNUALLY TO PROMOTE AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, AND OTHER USEFUL INDUSTRIES RELATED TO FARMING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A DRAFT OF FORM 990 IS REVIEWED BY BOARD MEMBERS BEFORE IT IS SIGNED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE -3 EQUITY 0 TOTAL -3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2146395 |
| IRS990/TotalAssetsEOYAmt | 0 | 2138448 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2146395 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2138448 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 40111 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 155387 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 241218 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 396605 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 308379 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 289438 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 308379 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 289438 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1838016 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1849010 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 241218 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 241218 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 367491 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 367491 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 407602 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2146395 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2138448 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 18 |
| IRS990/VotingMembersIndependentCnt | 0 | 18 |
| IRS990/WebsiteAddressTxt | 0 | WWW.UNIONCOUNTYFAIRGROUNDS.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMIE TRAVIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6413446228 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UNION COUNTY FAIR ASSOCIATION OF |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | AFTON UNION COUNTY IOWA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UNIO |
| ReturnHeader/Filer/EIN | 0 | 421213529 |
| ReturnHeader/Filer/PhoneNum | 0 | 6413446228 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 283 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CRESTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50801 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 474913598 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DEHAMER ACCOUNTING SERVICES LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 309 E MONTGOMERY ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CRESTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 50801 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6417828421 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RICHARD J DEHAMER |
| ReturnHeader/ReturnTs | 0 | 2025-12-10T11:36:39-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.