Civic Intelligence

Clay County Fair Charitable Trust

EIN 42-1407793 • 501(c)3 • Spencer, IA

Profile

Financial support for the clay county fair.

PO Box 527Spencer, IA 51301

claycountyfair.com/CHARITABLE-TRUST

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

96th percentile

78%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$97,474

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 494.2% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-87%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$621,696

Up $64,632 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$621,696

Up $64,632 (+12%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin96th percentile

Revenue

Down

$19,725

Down $132,992 (-87%) from 2023

Expenses

Down

$4,279

Down $536,152 (-99%) from 2023

Net Income

Up

$15,446

Up $403,160 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $144,249Liabilities 2010: $1,145Net Assets 2010: $143,1042010Assets 2011: $138,978Liabilities 2011: $1,460Net Assets 2011: $137,5182011Assets 2012: $141,506Liabilities 2012: $3,839Net Assets 2012: $137,6672012Assets 2013: $312,219Liabilities 2013: $3,200Net Assets 2013: $309,0192013Assets 2014: $273,038Liabilities 2014: $4,745Net Assets 2014: $268,2932014Assets 2015: $910,987Liabilities 2015: $4,745Net Assets 2015: $906,2422015Assets 2016: $1,090,875Liabilities 2016: $4,877Net Assets 2016: $1,085,9982016Assets 2017: $1,163,758Liabilities 2017: $0Net Assets 2017: $1,163,7582017Assets 2018: $496,930Liabilities 2018: $0Net Assets 2018: $496,9302018Assets 2019: $364,126Liabilities 2019: $3,067Net Assets 2019: $361,0592019Assets 2020: $1,082,274Liabilities 2020: $0Net Assets 2020: $1,082,2742020Assets 2021: $964,408Liabilities 2021: $0Net Assets 2021: $964,4082021Assets 2022: $944,778Liabilities 2022: $0Net Assets 2022: $944,7782022Assets 2023: $557,064Liabilities 2023: $0Net Assets 2023: $557,0642023Assets 2024: $621,696Liabilities 2024: $0Net Assets 2024: $621,6962024

Highlighted filing

2024

Assets$621,696
Liabilities$0
Net Assets$621,696
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $44,6082010Revenue 2011: $5,714Expenses 2011: $11,300Net Income 2011: -$5,5862011Revenue 2012: $8,189Expenses 2012: $8,040Net Income 2012: $1492012Revenue 2013: $194,314Expenses 2013: $22,961Net Income 2013: $171,3532013Revenue 2014: $27,264Expenses 2014: $67,990Net Income 2014: -$40,7262014Revenue 2015: $726,268Expenses 2015: $88,319Net Income 2015: $637,9492015Revenue 2016: $206,171Expenses 2016: $26,415Net Income 2016: $179,7562016Revenue 2017: $177,368Expenses 2017: $99,608Net Income 2017: $77,7602017Revenue 2018: $36,838Expenses 2018: $703,666Net Income 2018: -$666,8282018Revenue 2019: $135,038Expenses 2019: $270,909Net Income 2019: -$135,8712019Revenue 2020: $1,006,225Expenses 2020: $285,010Net Income 2020: $721,2152020Revenue 2021: $652,165Expenses 2021: $770,031Net Income 2021: -$117,8662021Revenue 2022: $196,589Expenses 2022: $166,219Net Income 2022: $30,3702022Revenue 2023: $152,717Expenses 2023: $540,431Net Income 2023: -$387,7142023Revenue 2024: $19,725Expenses 2024: $4,279Net Income 2024: $15,4462024

Highlighted filing

2024

Revenue$19,725
Expenses$4,279
Net Income$15,446
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$621,696
Liabilities
$0
Net assets
$621,696
Revenue
$19,725
Expenses
$4,279
Net income
$15,446
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.02$0.00$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.00$0.56$0.15$0.54$0.39
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$0.20$0.17$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.00$0.96$0.65$0.77$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$1.01$0.29$0.72
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.14$0.27$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.00$0.50$0.04$0.70$0.67
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$0.18$0.10$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.21$0.03$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.73$0.09$0.64
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.03$0.07$0.04
2013Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.19$0.02$0.17
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.01$0.01$0.00
2011Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.01$0.01$0.01
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$19,725
Mission and Program Overview

Mission

Financial support for the clay county fair.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$568,300$590,746▲ $22,446
Pledges and Grants Receivable$37,950$30,950▼ $7,000
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$606,250$621,696▲ $15,446
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$606,250$621,696▲ $15,446
Total Net Assets Fund Balance$606,250$621,696▲ $15,446
Total Liabilities and Net Assets / Fund Balance$606,250$621,696▲ $15,446
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleOtherTotal
Jerome HertelSecretary/CEO/mgr$97,474$97,474

Board Members and Trustees

NameTitle
Greg LearChairman
Tracy SmallVice Chairman
Doug BiedenfeldExec Comittee
Dana MetcalfExec Committee
Gayle SimonsExec Committee
Joel StaveExec Committee
John ZinnExec Committee
Kevin TlamExec Committee
Steve WallerExec Committee
Dennis LarsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,456
Program Service Revenue
$0
Investment Income
$3,269
Other Revenue
$0
All Other Contributions
$15,937
Change in Net Assets
$15,446
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,279
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
Other Expenses$46--$46
Total Functional Expenses$4,279$0$0$4,279
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Reviewed by governing body.”

Form 990, Part VI, Section B, Line 12C

“The organization informs new employees, officers, and directors of the policy when applicable.”

Form 990, Part VI, Section C, Line 19

“A copy of documents required to be made public are available in the office of the organization for review as requested.”

Filing and Contact Details

Filer

Filer Name
Clay County Fair Charitable Trust
EIN
42-1407793
Phone
7125803000
Address
PO BOX 527, SPENCER, IA 51301

Signing Officer

Name
Jason Brockshus
Title
Secretary/CEO/mgr
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Brockshus
Formed
1993
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Campbell Higgins & Mummert PC
Address
515 First Ave East PO Box 237, Spencer, IA 51301
Preparer
Michael B Clark CPA
Phone
7122625476
Supplemental Narrative

Additional Explanations

Statement Note 1

“The clay county fair charitable trust qualifies for automatic approval of the change in the annual accounting period under revenue procedure 85-58. The trust is changing its year-end to a calendar year end of 12/31. The trust received a cp211a, after filing form 8868 to extend the short year tax filing for the period 11/01/2024 - 12/31/2024, communicating the incorrect year end. We trust that the filing of the short year tax filings for the trust will clear up any confusion with the irs.”

Raw XML AppendixShowing 400 of 441 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
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IRS990/BooksInCareOfDetail/PhoneNum07125803000
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IRS990/ConservationEasementsInd0false
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt016456
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYTotalRevenueAmt019725
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0TO PROVIDE FINANCIAL SUPPORT FOR THOSE SCIENTIFIC AND EDUCATIONAL ACTIVITIES OF THE CLAY COUNTY FAIR ASSOCIATION.
IRS990/DescribedInSection501c3Ind0true
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IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXEC COMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXEC COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXEC COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXEC COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXEC COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXEC COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXEC COMMITTEE
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IRS990/NetAssetsOrFundBalancesBOYAmt0606250
IRS990/NetAssetsOrFundBalancesEOYAmt0621696
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0606250
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0621696
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/ProgramServicesAmt02992
IRS990/OtherExpensesGrp/ProgramServicesAmt11241
IRS990/OtherExpensesGrp/ProgramServicesAmt246
IRS990/OtherExpensesGrp/TotalAmt02992
IRS990/OtherExpensesGrp/TotalAmt11241
IRS990/OtherExpensesGrp/TotalAmt246
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt037950
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt030950
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JASON BROCKSHUS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0131270
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015569
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt097653
IRS990/PYRevenuesLessExpensesAmt049186
IRS990/PYTotalExpensesAmt097653
IRS990/PYTotalRevenueAmt0146839
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt015446
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0568300
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0590746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt016456
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0131270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0146814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0194477
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0599703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01088720
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015569
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05903
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02112
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02462
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029315
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86910
IRS990ScheduleA/PublicSupportPY170Pct00.89170
IRS990ScheduleA/PublicSupportTotal170Amt0971731
IRS990ScheduleA/SubstantialContributorsTotAmt0116989
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt016456
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0131270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0146814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0194477
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0599703
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01088720
IRS990ScheduleA/TotalSupportAmt01118035
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION INFORMS NEW EMPLOYEES, OFFICERS, AND DIRECTORS OF THE POLICY WHEN APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF DOCUMENTS REQUIRED TO BE MADE PUBLIC ARE AVAILABLE IN THE OFFICE OF THE ORGANIZATION FOR REVIEW AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CLAY COUNTY FAIR CHARITABLE TRUST QUALIFIES FOR AUTOMATIC APPROVAL OF THE CHANGE IN THE ANNUAL ACCOUNTING PERIOD UNDER REVENUE PROCEDURE 85-58. THE TRUST IS CHANGING ITS YEAR-END TO A CALENDAR YEAR END OF 12/31. THE TRUST RECEIVED A CP211A, AFTER FILING FORM 8868 TO EXTEND THE SHORT YEAR TAX FILING FOR THE PERIOD 11/01/2024 - 12/31/2024, COMMUNICATING THE INCORRECT YEAR END. WE TRUST THAT THE FILING OF THE SHORT YEAR TAX FILINGS FOR THE TRUST WILL CLEAR UP ANY CONFUSION WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Statement Note 1
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CLAY COUNTY FAIR ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0420185302
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPENCER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd051301
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0606250
IRS990/TotalAssetsEOYAmt0621696
IRS990/TotalAssetsGrp/BOYAmt0606250
IRS990/TotalAssetsGrp/EOYAmt0621696
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016456
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04279
IRS990/TotalFunctionalExpensesGrp/TotalAmt04279
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0606250
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0621696
IRS990/TotalProgramServiceExpensesAmt04279
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03269

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