Civic Intelligence

Union County Fair Association of Afton Union County Iowa

990 • Fiscal year 2021 • EIN 42-1213529

Oct 01, 2020 to Sep 30, 2021 • Filed on Dec 03, 2021

Organization ProfileWWW.UNIONCOUNTYFAIRGROUNDS.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

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

0.32x

Higher debt load relative to revenue than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

73rd percentile

29%

Higher net margin than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

35th percentile

3.0%

Faster asset growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

77th percentile

53%

Faster revenue growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,817,452

Up $53,109 (+3.0%) from 2020

Net Assets

Up

$1,684,073

Up $123,500 (+7.9%) from 2020

Liabilities

Down

$133,379

Down $70,391 (-35%) from 2020

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin73rd percentile

Revenue

Up

$419,846

Up $145,187 (+53%) from 2020

Expenses

Up

$296,346

Up $43,788 (+17%) from 2020

Net Income

Up

$123,500

Up $101,399 (+459%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2021

Assets$1,817,452
Liabilities$133,379
Net Assets$1,684,073
Open 2021 Filing

Operations Trend

Revenue Growth77th 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

2021

Revenue$419,846
Expenses$296,346
Net Income$123,500
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Dec 3, 2021
Return Version
2020v4.0
Gross Receipts
$421,690
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$1,752,051$1,727,136▼ $24,915
Cash and Non-Interest-Bearing Accounts$12,292$90,316▲ $78,024
Total Assets$1,764,343$1,817,452▲ $53,109
Liabilities
Mortgage Notes Payable Secured by Investment Property$202,596$133,321▼ $69,275
Other Liabilities$1,174$58▼ $1,116
Total Liabilities$203,770$133,379▼ $70,391
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,560,573$1,684,073▲ $123,500
Total Net Assets Fund Balance$1,560,573$1,684,073▲ $123,500
Total Liabilities and Net Assets / Fund Balance$1,764,343$1,817,452▲ $53,109

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,727,136$996,722$2,723,858
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Dan StephensPresident
Chad LambDirector
Chad RieckDirector
Darren ToppinDirector
Drew FloydDirector
Jenny WuebkerDirector
Jodi NixonDirector
Larry BaileyDirector
Mandy HendersonDirector
Mindy StalkerDirector
Rob EvansDirector
Ryan KelleyDirector
Sarah BrownDirector
Shiloh GennaroDirector
Terry WeinkoetzDirector
Sharon GardnerSecretary
Jamie TravisTreasurer
Ben AdamsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$209,589
Program Service Revenue
$130,709
Investment Income
$25
Other Revenue
$79,523
All Other Contributions
$154,075
Change in Net Assets
$123,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,346
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$71,795--$71,795
All Other Expenses$28,115$22,843-$50,958
Other Expenses$24,744$45,393-$24,744
Insurance-$21,754-$21,754
Interest$7,609--$7,609
Fees for Services Accounting-$4,255-$4,255
Travel-$3,685-$3,685
Advertising$2,612--$2,612
Information Technology$164--$164
Office Expenses-$126-$126
Total Functional Expenses$198,290$98,056$0$296,346
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,802
Fundraising Direct Expenses$1,844
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
Interest Payable$58
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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, Page 6, Part VI, Line 11B

“Board members review a draft copy of the 990 prior to filing.”

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
2021-12-03
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
Jeff R Dick 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

“Utilities 0 22,810 0 supplies 11,061 0 0 judges 5,805 0 0 premiums 3,650 0 0 banner purchases 2,186 0 0 independent contractors 1,909 0 0 equipment 1,780 0 0 queen & princess contest 1,129 0 0 clover buddies 355 0 0 open class 240 0 0 bank charges 0 33 0 total 28,115 22,843 0”

Raw XML AppendixShowing 400 of 475 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/AdvertisingGrp/ProgramServicesAmt02612
IRS990/AdvertisingGrp/TotalAmt02612
IRS990/AllOtherContributionsAmt0154075
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt022843
IRS990/AllOtherExpensesGrp/ProgramServicesAmt028115
IRS990/AllOtherExpensesGrp/TotalAmt050958
IRS990/AuditCommitteeInd0true
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/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt012292
IRS990/CashNonInterestBearingGrp/EOYAmt090316
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0209589
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt025
IRS990/CYOtherExpensesAmt0296346
IRS990/CYOtherRevenueAmt079523
IRS990/CYProgramServiceRevenueAmt0130709
IRS990/CYRevenuesLessExpensesAmt0123500
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0296346
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0419846
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt071795
IRS990/DepreciationDepletionGrp/TotalAmt071795
IRS990/Desc0CONDUCTED THE UNION COUNTY FAIR IN JULY, 2021
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0198290
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04255
IRS990/FeesForServicesAccountingGrp/TotalAmt04255
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
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/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt155.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt165.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt172.00
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/PersonNm0LARRY BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm1SARAH BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm2ROB EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm3CHAD LAMB
IRS990/Form990PartVIISectionAGrp/PersonNm4CHAD RIECK
IRS990/Form990PartVIISectionAGrp/PersonNm5DARREN TOPPIN
IRS990/Form990PartVIISectionAGrp/PersonNm6TERRY WEINKOETZ
IRS990/Form990PartVIISectionAGrp/PersonNm7DREW FLOYD
IRS990/Form990PartVIISectionAGrp/PersonNm8MANDY HENDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm9JODI NIXON
IRS990/Form990PartVIISectionAGrp/PersonNm10RYAN KELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm11JENNY WUEBKER
IRS990/Form990PartVIISectionAGrp/PersonNm12MINDY STALKER
IRS990/Form990PartVIISectionAGrp/PersonNm13SHILOH GENNARO
IRS990/Form990PartVIISectionAGrp/PersonNm14DAN STEPHENS
IRS990/Form990PartVIISectionAGrp/PersonNm15BEN ADAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm16JAMIE TRAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm17SHARON GARDNER
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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt01844
IRS990/FundraisingGrossIncomeAmt09802
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GovernmentGrantsAmt055514
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0421690
IRS990/GrossRentsGrp/RealAmt071396
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0164
IRS990/InformationTechnologyGrp/TotalAmt0164
IRS990/InsuranceGrp/ManagementAndGeneralAmt021754
IRS990/InsuranceGrp/TotalAmt021754
IRS990/InterestGrp/ProgramServicesAmt07609
IRS990/InterestGrp/TotalAmt07609
IRS990/InvestmentIncomeGrp/ExclusionAmt025
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0996722
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01752051
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01727136
IRS990/LandBldgEquipCostOrOtherBssAmt02723858
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/BOYAmt0202596
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0133321
IRS990/NetAssetsOrFundBalancesBOYAmt01560573
IRS990/NetAssetsOrFundBalancesEOYAmt01684073
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07958
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt071396
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt071396
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01560573
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01684073
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0126
IRS990/OfficeExpensesGrp/TotalAmt0126
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2CONCESSIONS
IRS990/OtherExpensesGrp/Desc3INTERIM EVENTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt045393
IRS990/OtherExpensesGrp/ProgramServicesAmt032152
IRS990/OtherExpensesGrp/ProgramServicesAmt131099
IRS990/OtherExpensesGrp/ProgramServicesAmt224744
IRS990/OtherExpensesGrp/TotalAmt045393
IRS990/OtherExpensesGrp/TotalAmt132152
IRS990/OtherExpensesGrp/TotalAmt231099
IRS990/OtherExpensesGrp/TotalAmt324744
IRS990/OtherLiabilitiesGrp/BOYAmt01174
IRS990/OtherLiabilitiesGrp/EOYAmt058
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE REFUND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0169
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0169
IRS990/OtherRevenueTotalAmt0169
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAN STEPHENS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONCESSIONS
IRS990/ProgramServiceRevenueGrp/Desc1GRANDSTAND SALES
IRS990/ProgramServiceRevenueGrp/Desc2BEER GARDENS
IRS990/ProgramServiceRevenueGrp/Desc3CAMPING FEES
IRS990/ProgramServiceRevenueGrp/Desc4CLOVER BUDDIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt060146
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt137136
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225144
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35925
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt060146
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137136
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225144
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35925
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4975
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0164066
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt046
IRS990/PYOtherExpensesAmt0252558
IRS990/PYOtherRevenueAmt057896
IRS990/PYProgramServiceRevenueAmt052651
IRS990/PYRevenuesLessExpensesAmt022101
IRS990/PYTotalExpensesAmt0252558
IRS990/PYTotalRevenueAmt0274659
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0123500
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt071396
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0130709
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0209589
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0164066
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0199896
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0624911
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01233557
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt071421
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt049732
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt049482
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt026857
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0197492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0140680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt063641
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0111240
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0109834
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0114861
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0540256
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt071421
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt049732
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt049482
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt026857
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0197492
IRS990ScheduleA/InvestmentIncomeCYPct00.10000
IRS990ScheduleA/InvestmentIncomePYPct00.07000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89980
IRS990ScheduleA/PublicSupportPY509Pct00.92580
IRS990ScheduleA/PublicSupportTotal509Amt01773813
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0350269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0227707
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0311136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0734745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0149956
IRS990ScheduleA/Total509Grp/TotalAmt01773813
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0421690
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0277439
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0360618
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0761602
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0149956
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01971305
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01727136
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0996722
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02723858
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTEREST PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01727136
IRS990ScheduleD/TotalLiabilityAmt058
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt1BOARD MEMBERS REVIEW A DRAFT COPY OF THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES 0 22,810 0 SUPPLIES 11,061 0 0 JUDGES 5,805 0 0 PREMIUMS 3,650 0 0 BANNER PURCHASES 2,186 0 0 INDEPENDENT CONTRACTORS 1,909 0 0 EQUIPMENT 1,780 0 0 QUEEN & PRINCESS CONTEST 1,129 0 0 CLOVER BUDDIES 355 0 0 OPEN CLASS 240 0 0 BANK CHARGES 0 33 0 TOTAL 28,115 22,843 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,817,452
Liabilities
$133,379
Net assets
$1,684,073
Revenue
$419,846
Expenses
$296,346
Net income
$123,500
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