Civic Intelligence

Union County Fair Association of Afton Union County Iowa

990 • Fiscal year 2018 • EIN 42-1213529

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 14, 2019

Organization ProfileWWW.UNIONCOUNTYFAIRIOWA.COM
301 S Grace PO Box 283Creston, IA 50801

(641) 344-4718

Siviq Scores

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

Liabilities / Assets

69th percentile

0.27x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.68x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

96th percentile

77%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-8.6%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$1,914,890

Down $181,187 (-8.6%) from 2017

Net Assets

Down

$1,399,440

Down $676,637 (-33%) from 2017

Liabilities

Up

$515,450

Up $495,450 (+2477%) from 2017

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin96th percentile

Revenue

Down

$758,389

Down $141,506 (-16%) from 2017

Expenses

Up

$178,172

Up $35,736 (+25%) from 2017

Net Income

Down

$580,217

Down $177,242 (-23%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$3.0M$2.0M$1.0M$0Assets 2015: $1,314,199Liabilities 2015: $0Net Assets 2015: $1,314,1992015Assets 2016: $1,338,618Liabilities 2016: $0Net Assets 2016: $1,338,6182016Assets 2017: $2,096,077Liabilities 2017: $20,000Net Assets 2017: $2,076,0772017Assets 2018: $1,914,890Liabilities 2018: $515,450Net Assets 2018: $1,399,4402018Assets 2019: $1,927,437Liabilities 2019: $388,965Net Assets 2019: $1,538,4722019Assets 2020: $1,764,343Liabilities 2020: $203,770Net Assets 2020: $1,560,5732020Assets 2021: $1,817,452Liabilities 2021: $133,379Net Assets 2021: $1,684,0732021Assets 2022: $1,823,393Liabilities 2022: $71,086Net Assets 2022: $1,752,3072022Assets 2023: $2,254,600Liabilities 2023: $359,642Net Assets 2023: $1,894,9582023Assets 2024: $2,146,395Liabilities 2024: $308,379Net Assets 2024: $1,838,0162024Assets 2025: $2,138,448Liabilities 2025: $289,438Net Assets 2025: $1,849,0102025

Highlighted filing

2018

Assets$1,914,890
Liabilities$515,450
Net Assets$1,399,440
Open 2018 Filing

Operations Trend

Revenue Growth17th percentile

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

$1.0M$500K$0-$500KRevenue 2015: $143,315Expenses 2015: $117,627Net Income 2015: $25,6882015Revenue 2016: $149,629Expenses 2016: $125,210Net Income 2016: $24,4192016Revenue 2017: $899,895Expenses 2017: $142,436Net Income 2017: $757,4592017Revenue 2018: $758,389Expenses 2018: $178,172Net Income 2018: $580,2172018Revenue 2019: $396,898Expenses 2019: $257,866Net Income 2019: $139,0322019Revenue 2020: $274,659Expenses 2020: $252,558Net Income 2020: $22,1012020Revenue 2021: $419,846Expenses 2021: $296,346Net Income 2021: $123,5002021Revenue 2022: $403,029Expenses 2022: $334,795Net Income 2022: $68,2342022Revenue 2023: $789,309Expenses 2023: $639,602Net Income 2023: $149,7072023Revenue 2024: $424,962Expenses 2024: $481,904Net Income 2024: -$56,9422024Revenue 2025: $407,602Expenses 2025: $396,605Net Income 2025: $10,9972025

Highlighted filing

2018

Revenue$758,389
Expenses$178,172
Net Income$580,217
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 14, 2019
Return Version
2017v2.3
Gross Receipts
$761,602
Mission and Program Overview

Mission

To hold a county fair in union county, iowa annually to promote agriculture, horticulture, mechanical arts, and other useful industries related to farming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$123,307$1,842,956▲ $1,719,649
Cash and Non-Interest-Bearing Accounts$96,532$61,934▼ $34,598
Total Assets$839,223$1,914,890▲ $1,075,667
Other Assets Total$619,384$10,000▼ $609,384
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,000$477,000▲ $457,000
Other Liabilities-$38,450-
Total Liabilities$20,000$515,450▲ $495,450
Net Assets / Fund Balance
Unrestricted Net Assets$91,643$1,399,440▲ $1,307,797
Temporarily Rstr Net Assets$727,580--
Total Net Assets Fund Balance$819,223$1,399,440▲ $580,217
Total Liabilities and Net Assets / Fund Balance$839,223$1,914,890▲ $1,075,667

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,685,359$815,375$2,500,734
Equipment$157,597$23,536$181,133
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Dan StephensPresident
Chad LambDirector
Chad RieckDirector
Cole MillerDirector
Darin HatfieldDirector
Darren ToppinDirector
Dusty BrownDirector
Eric RippergerDirector
Larry BaileyDirector
Rob EvansDirector
Sam McknightDirector
Sarah BrownDirector
Terry WeinkoetzDirector
Vince TaylorDirector
Will GordonDirector
Sharon GardnerSecretary
Jamie TravisTreasurer
Ben AdamsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$624,911
Program Service Revenue
$98,518
Investment Income
$149
Other Revenue
$34,811
All Other Contributions
$624,911
Change in Net Assets
$580,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,172
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$43,108$342-$43,450
Depreciation Depletion$26,202--$26,202
Insurance-$17,875-$17,875
Other Expenses$13,876$16,387-$13,876
Travel-$5,802-$5,802
Advertising$3,643--$3,643
Fees for Services Accounting-$1,200-$1,200
Total Functional Expenses$112,881$65,291$0$178,172
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,052
Fundraising Direct Expenses$3,213
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
Payable on Construction in Process$38,450
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Union County Fair Association
EIN
42-1213529
Phone
6413444718
Address
301 S GRACE PO BOX 283, CRESTON, IA 50801

Signing Officer

Name
Jamie Travis
Title
Treasurer
Phone
6413444718
Signed
2019-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Stephens
Formed
1926
Legal Domicile
Ia
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
50

Preparer

Firm
Mcgowen Hurst Clark & Smith Pc
Address
1601 W LAKES PKWY STE 300, WEST DES MOINES, IA 50266
Preparer
S James Smith CPA
Phone
5152883279
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The union county fair board is dedicated to promoting youth development and respect for cultural diversity. The mission of the union county fair is to provide the best county fair possible for all residents of union county. It provides a gathering place for all communities to showcase their products and skills. It creates educational, social, cultural and economic opportunities to preserve and promote agricultural and traditions of the entire county. The union county fair provides the most valuable, educational, and entertaining experience that resources will allow. We support 4-h and ffa youth of union county to showcase project work and livestock to the general public. Operations of the fairgrounds facilities are to serve the community by providing multipurpose facilities for both generating public and private events in a responsible manner generating economic stimulation and tourism development in this community. In carrying out the purpose of the union county fair, policies and activities will be guided by the rules of the fair board which provides agricultural and educational experiences and support to the agricultural community and the general public.”

Form 990, Part IX, Line 24E

“Entertainment 8,848 0 0 mini rodeo 7,735 0 0 supplies 6,027 0 0 truck pull 5,610 0 0 judges 4,960 0 0 premiums 3,302 0 0 banner purchases 2,062 0 0 independent contractors 1,831 0 0 queen & princess conest 1,202 0 0 shirts 828 0 0 miscellaneous 622 0 0 bank charges 0 342 0 open class 81 0 0 total 43,108 342 0”

Raw XML AppendixShowing 400 of 454 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO HOLD A COUNTY FAIR IN UNION COUNTY, IOWA ANNUALLY TO PROMOTE AGRICULTURE, HORTICULTURE, MECHANICAL ARTS, AND OTHER USEFUL INDUSTRIES RELATED TO FARMING.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt03643
IRS990/AdvertisingGrp/TotalAmt03643
IRS990/AllOtherContributionsAmt0624911
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0342
IRS990/AllOtherExpensesGrp/ProgramServicesAmt043108
IRS990/AllOtherExpensesGrp/TotalAmt043450
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0JAMIE TRAVIS
IRS990/BooksInCareOfDetail/PhoneNum06417824626
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 283
IRS990/BooksInCareOfDetail/USAddress/CityNm0CRESTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050801
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt096532
IRS990/CashNonInterestBearingGrp/EOYAmt061934
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0624911
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0149
IRS990/CYOtherExpensesAmt0178172
IRS990/CYOtherRevenueAmt034811
IRS990/CYProgramServiceRevenueAmt098518
IRS990/CYRevenuesLessExpensesAmt0580217
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0178172
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0758389
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt026202
IRS990/DepreciationDepletionGrp/TotalAmt026202
IRS990/Desc0CONDUCTED THE UNION COUNTY FAIR IN JULY, 2018
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0112881
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01200
IRS990/FeesForServicesAccountingGrp/TotalAmt01200
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt135.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0BEN ADAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm1LARRY BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm2DUSTY BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm3SARAH BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm4ROB EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm5SHARON GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm6WILL GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm7DARIN HATFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm8CHAD LAMB
IRS990/Form990PartVIISectionAGrp/PersonNm9SAM MCKNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm10COLE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm11CHAD RIECK
IRS990/Form990PartVIISectionAGrp/PersonNm12ERIC RIPPERGER
IRS990/Form990PartVIISectionAGrp/PersonNm13DAN STEPHENS
IRS990/Form990PartVIISectionAGrp/PersonNm14VINCE TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm15DARREN TOPPIN
IRS990/Form990PartVIISectionAGrp/PersonNm16JAMIE TRAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm17TERRY WEINKOETZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
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/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt03213
IRS990/FundraisingGrossIncomeAmt010052
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0761602
IRS990/GrossRentsGrp/RealAmt026708
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt017875
IRS990/InsuranceGrp/TotalAmt017875
IRS990/InvestmentIncomeGrp/ExclusionAmt0149
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0149
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0838911
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0123307
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01842956
IRS990/LandBldgEquipCostOrOtherBssAmt02681867
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE UNION COUNTY FAIR BOARD IS DEDICATED TO PROMOTING YOUTH DEVELOPMENT AND RESPECT FOR CULTURAL DIVERSITY. THE MISSION OF THE UNION COUNTY FAIR IS TO PROVIDE THE BEST COUNTY FAIR POSSIBLE FOR ALL RESIDENTS OF UNION COUNTY. IT PROVIDES A GATHERING PLACE FOR ALL COMMUNITIES TO SHOWCASE THEIR PRODUCTS AND SKILLS. IT CREATES EDUCATIONAL, SOCIAL, CULTURAL AND ECONOMIC OPPORTUNITIES TO PRESERVE AND PROMOTE AGRICULTURAL AND TRADITIONS OF THE ENTIRE COUNTY. THE UNION COUNTY FAIR PROVIDES THE MOST VALUABLE, EDUCATIONAL, AND ENTERTAINING EXPERIENCE THAT RESOURCES WILL ALLOW. WE SUPPORT 4-H AND FFA YOUTH OF UNION COUNTY TO SHOWCASE PROJECT WORK AND LIVESTOCK TO THE GENERAL PUBLIC. OPERATIONS OF THE FAIRGROUNDS FACILITIES ARE TO SERVE THE COMMUNITY BY PROVIDING MULTIPURPOSE FACILITIES FOR BOTH GENERATING PUBLIC AND PRIVATE EVENTS IN A RESPONSIBLE MANNER GENERATING ECONOMIC STIMULATION AND TOURISM DEVELOPMENT IN THIS COMMUNITY. IN CARRYING OUT THE PURPOSE OF THE UNION COUNTY FAIR, POLICIES AND ACT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt020000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0477000
IRS990/NetAssetsOrFundBalancesBOYAmt0819223
IRS990/NetAssetsOrFundBalancesEOYAmt01399440
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06839
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt026708
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt026708
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0619384
IRS990/OtherAssetsTotalGrp/EOYAmt010000
IRS990/OtherExpensesGrp/Desc0CONCESSIONS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3RODEO
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023685
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116387
IRS990/OtherExpensesGrp/ProgramServicesAmt026052
IRS990/OtherExpensesGrp/ProgramServicesAmt113876
IRS990/OtherExpensesGrp/TotalAmt026052
IRS990/OtherExpensesGrp/TotalAmt123685
IRS990/OtherExpensesGrp/TotalAmt216387
IRS990/OtherExpensesGrp/TotalAmt313876
IRS990/OtherLiabilitiesGrp/EOYAmt038450
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE REFUND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01264
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01264
IRS990/OtherRevenueTotalAmt01264
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAN STEPHENS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONCESSIONS
IRS990/ProgramServiceRevenueGrp/Desc1GRANDSTAND SALES
IRS990/ProgramServiceRevenueGrp/Desc2CAMPING FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER FAIR RECEIPTS
IRS990/ProgramServiceRevenueGrp/Desc4COMMERCIAL BOOTHS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053467
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt137020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25725
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31184
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41122
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt053467
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41122
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035095
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0142436
IRS990/PYProgramServiceRevenueAmt0864800
IRS990/PYRevenuesLessExpensesAmt0757459
IRS990/PYTotalExpensesAmt0142436
IRS990/PYTotalRevenueAmt0899895
IRS990/ReconcilationRevenueExpnssAmt0580217
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt026708
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt098518
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0624911
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt035095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt023110
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt032095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0738323
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt026857
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt026867
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0109834
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0114861
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0126519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0120203
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0111486
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0582903
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt026857
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt026867
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98010
IRS990ScheduleA/PublicSupportTotal509Amt01321226
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0734745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0149956
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0149629
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0143315
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0143581
IRS990ScheduleA/Total509Grp/TotalAmt01321226
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0761602
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0149956
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0149629
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0143315
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0143591
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01348093
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01685359
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0815375
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02500734
IRS990ScheduleD/EquipmentGrp/BookValueAmt0157597
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023536
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0181133
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038450
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYABLE ON CONSTRUCTION IN PROCESS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01842956
IRS990ScheduleD/TotalLiabilityAmt038450
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION COUNTY FAIR BOARD IS DEDICATED TO PROMOTING YOUTH DEVELOPMENT AND RESPECT FOR CULTURAL DIVERSITY. THE MISSION OF THE UNION COUNTY FAIR IS TO PROVIDE THE BEST COUNTY FAIR POSSIBLE FOR ALL RESIDENTS OF UNION COUNTY. IT PROVIDES A GATHERING PLACE FOR ALL COMMUNITIES TO SHOWCASE THEIR PRODUCTS AND SKILLS. IT CREATES EDUCATIONAL, SOCIAL, CULTURAL AND ECONOMIC OPPORTUNITIES TO PRESERVE AND PROMOTE AGRICULTURAL AND TRADITIONS OF THE ENTIRE COUNTY. THE UNION COUNTY FAIR PROVIDES THE MOST VALUABLE, EDUCATIONAL, AND ENTERTAINING EXPERIENCE THAT RESOURCES WILL ALLOW. WE SUPPORT 4-H AND FFA YOUTH OF UNION COUNTY TO SHOWCASE PROJECT WORK AND LIVESTOCK TO THE GENERAL PUBLIC. OPERATIONS OF THE FAIRGROUNDS FACILITIES ARE TO SERVE THE COMMUNITY BY PROVIDING MULTIPURPOSE FACILITIES FOR BOTH GENERATING PUBLIC AND PRIVATE EVENTS IN A RESPONSIBLE MANNER GENERATING ECONOMIC STIMULATION AND TOURISM DEVELOPMENT IN THIS COMMUNITY. IN CARRYING OUT THE PURPOSE OF THE UNION COUNTY FAIR, POLICIES AND ACTIVITIES WILL BE GUIDED BY THE RULES OF THE FAIR BOARD WHICH PROVIDES AGRICULTURAL AND EDUCATIONAL EXPERIENCES AND SUPPORT TO THE AGRICULTURAL COMMUNITY AND THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENTERTAINMENT 8,848 0 0 MINI RODEO 7,735 0 0 SUPPLIES 6,027 0 0 TRUCK PULL 5,610 0 0 JUDGES 4,960 0 0 PREMIUMS 3,302 0 0 BANNER PURCHASES 2,062 0 0 INDEPENDENT CONTRACTORS 1,831 0 0 QUEEN & PRINCESS CONEST 1,202 0 0 SHIRTS 828 0 0 MISCELLANEOUS 622 0 0 BANK CHARGES 0 342 0 OPEN CLASS 81 0 0 TOTAL 43,108 342 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0727580
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0839223
IRS990/TotalAssetsEOYAmt01914890
IRS990/TotalAssetsGrp/BOYAmt0839223
IRS990/TotalAssetsGrp/EOYAmt01914890
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0624911
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065291
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0112881
IRS990/TotalFunctionalExpensesGrp/TotalAmt0178172
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020000
IRS990/TotalLiabilitiesEOYAmt0515450
IRS990/TotalLiabilitiesGrp/BOYAmt020000
IRS990/TotalLiabilitiesGrp/EOYAmt0515450
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0819223
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01399440
IRS990/TotalProgramServiceExpensesAmt0112881
IRS990/TotalProgramServiceRevenueAmt098518
IRS990/TotalRevenueGrp/ExclusionAmt026857
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt099782
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0758389
IRS990/TotalVolunteersCnt050

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,914,890
Liabilities
$515,450
Net assets
$1,399,440
Revenue
$758,389
Expenses
$178,172
Net income
$580,217
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.14$0.29$1.85$0.41$0.40$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.15$0.31$1.84$0.42$0.48$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.36$1.89$0.79$0.64$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.07$1.75$0.40$0.33$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.82$0.13$1.68$0.42$0.30$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.20$1.56$0.27$0.25$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.93$0.39$1.54$0.40$0.26$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.52$1.40$0.76$0.18$0.58
2017Summary only. Only limited summary data is available for this year.$2.10$0.02$2.08$0.90$0.14$0.76
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.15$0.13$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.14$0.12$0.03