Civic Intelligence

Union County Fair Association of Afton Union County Iowa

990 • Fiscal year 2020 • EIN 42-1213529

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 17, 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

52nd percentile

0.12x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.74x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

55th percentile

8.0%

Higher net margin than 55% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

10th percentile

-8.5%

Faster asset growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-31%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$1,764,343

Down $163,094 (-8.5%) from 2019

Net Assets

Up

$1,560,573

Up $22,101 (+1.4%) from 2019

Liabilities

Down

$203,770

Down $185,195 (-48%) from 2019

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin55th percentile

Revenue

Down

$274,659

Down $122,239 (-31%) from 2019

Expenses

Down

$252,558

Down $5,308 (-2.1%) from 2019

Net Income

Down

$22,101

Down $116,931 (-84%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth10th 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

2020

Assets$1,764,343
Liabilities$203,770
Net Assets$1,560,573
Open 2020 Filing

Operations Trend

Revenue Growth16th 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

2020

Revenue$274,659
Expenses$252,558
Net Income$22,101
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 17, 2021
Return Version
2019v5.0
Gross Receipts
$277,439
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$1,790,109$1,752,051▼ $38,058
Cash and Non-Interest-Bearing Accounts$129,646$12,292▼ $117,354
Total Assets$1,927,437$1,764,343▼ $163,094
Other Assets Total$7,682--
Liabilities
Mortgage Notes Payable Secured by Investment Property$384,332$202,596▼ $181,736
Other Liabilities$4,633$1,174▼ $3,459
Total Liabilities$388,965$203,770▼ $185,195
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,538,472$1,560,573▲ $22,101
Total Net Assets Fund Balance$1,538,472$1,560,573▲ $22,101
Total Liabilities and Net Assets / Fund Balance$1,927,437$1,764,343▼ $163,094

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,752,051$924,927$2,676,978
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Dan StephensPresident
Chad LambDirector
Chad RieckDirector
Darin HatfieldDirector
Darren ToppinDirector
Drew FloydDirector
Jodi NixonDirector
Larry BaileyDirector
Mandy HendersonDirector
Rob EvansDirector
Ryan KelleyDirector
Sarah BrownDirector
Terry WeinkoetzDirector
Vince TaylorDirector
Will GordonDirector
Sharon GardnerSecretary
Jamie TravisTreasurer
Ben AdamsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$164,066
Program Service Revenue
$52,651
Investment Income
$46
Other Revenue
$57,896
All Other Contributions
$164,066
Change in Net Assets
$22,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$252,558
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$68,564--$68,564
All Other Expenses$22,636$16,404-$39,040
Other Expenses$19,023$27,649-$19,023
Insurance-$16,941-$16,941
Interest$15,805--$15,805
Travel-$7,142-$7,142
Fees for Services Accounting-$4,250-$4,250
Advertising$2,413--$2,413
Office Expenses-$101-$101
Total Functional Expenses$180,071$72,487$0$252,558
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,780
Fundraising Gross Income$200
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$1,174
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
2021-08-17
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 16,371 0 supplies 8,906 0 0 judges 3,434 0 0 concessions 2,705 0 0 independent contractors 1,808 0 0 small tools 1,713 0 0 queen & princess contest 1,598 0 0 premiums 1,169 0 0 banner purchases 1,003 0 0 miscellaneous 300 0 0 bank charges 0 33 0 total 22,636 16,404 0”

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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
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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 16,371 0 SUPPLIES 8,906 0 0 JUDGES 3,434 0 0 CONCESSIONS 2,705 0 0 INDEPENDENT CONTRACTORS 1,808 0 0 SMALL TOOLS 1,713 0 0 QUEEN & PRINCESS CONTEST 1,598 0 0 PREMIUMS 1,169 0 0 BANNER PURCHASES 1,003 0 0 MISCELLANEOUS 300 0 0 BANK CHARGES 0 33 0 TOTAL 22,636 16,404 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
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,764,343
Liabilities
$203,770
Net assets
$1,560,573
Revenue
$274,659
Expenses
$252,558
Net income
$22,101
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