Civic Intelligence

Clay County Fair Charitable Trust C/O Clay County Fair Assoc Inc

990 • Fiscal year 2018 • EIN 42-1407793

Nov 01, 2017 to Oct 31, 2018 • Filed on Jan 23, 2019

Organization ProfileCLAYCOUNTYFAIR.COM/CHARITABLE-TRUST
PO Box 527Spencer, IA 51301-0527

(712) 262-3000

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

1st percentile

-1810%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

97th percentile

$78,306

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 212.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

7th percentile

-57%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

4th percentile

-79%

Faster revenue growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$496,930

Down $666,828 (-57%) from 2017

Net Assets

Down

$496,930

Down $666,828 (-57%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin1st percentile

Revenue

Down

$36,838

Down $140,530 (-79%) from 2017

Expenses

Up

$703,666

Up $604,058 (+606%) from 2017

Net Income

Down

-$666,828

Down $744,588 (-958%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$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

2018

Assets$496,930
Liabilities$0
Net Assets$496,930
Open 2018 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$36,838
Expenses$703,666
Net Income-$666,828
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2017 to Oct 31, 2018
Signed
Jan 23, 2019
Return Version
2017v2.3
Gross Receipts
$41,309
Mission and Program Overview

Mission

Financial support for the clay county fair.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$997,457$415,745▼ $581,712
Pledges and Grants Receivable$166,301$81,185▼ $85,116
Total Assets$1,163,758$496,930▼ $666,828
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,163,758$496,930▼ $666,828
Total Net Assets Fund Balance$1,163,758$496,930▼ $666,828
Total Liabilities and Net Assets / Fund Balance$1,163,758$496,930▼ $666,828
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleOtherTotal
Jeremy ParsonsSecretary/ce$78,306$78,306

Board Members and Trustees

NameTitle
Charles ElserChairman
David PotratzVice Chairma
Carl SimonsDirector
Chuck WhiteDirector
Cindy KressDirector
David BrugmanDirector
Dennis LarsonDirector
Doug BiedenfeldDirector
Greg LearDirector
Jerry GroenewoldDirector
Joanne FollonDirector
Joe SimingtonDirector
Karen SchwallerDirector
Kathy AndersonDirector
Marcia LangnerDirector
Mark ReesDirector
Michael BryanDirector
Paul StaveDirector
Tim ElserDirector
Bob BendlinExecutive Co
Dana MetcalfExecutive Co
Dave SimingtonExecutive Co
Gayle SimonsExecutive Co
Steve WallerExecutive Co
Tracy SmallExecutive Co
Verdon SchmidtExecutive Co
Dan SkeltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,521
Program Service Revenue
$0
Investment Income
$2,497
Other Revenue
$-1,180
All Other Contributions
$29,871
Change in Net Assets
$-666,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$702,666
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$672,577--$672,577
Fees for Services Accounting$1,550--$1,550
Grants to Domestic Individuals$1,000--$1,000
Office Expenses$450--$450
Other Expenses$399--$399
Total Functional Expenses$703,666$0$0$703,666
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,471
Fundraising Gross Income$2,750
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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, Page 6, Part VI, Line 1A

“The clay county fair and events center's executive committee serves as the board of trustees for the clay county fair charitable trust. The ability to vote on decision-making lies solely with the executive committee.”

Form 990, Page 6, Part VI, Line 11B

“Reviewed by governing body.”

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, 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
7122623000
Address
PO BOX 527, SPENCER, IA 51301-0527

Signing Officer

Name
Jeremy Parsons
Title
Secretary/CEO/mgr
Phone
7125803000
Signed
2019-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Parsons
Formed
1993
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Campbell Higgins & Mummert Pc
Address
515 1ST AVENUE EAST, SPENCER, IA 51301
Preparer
James a Higgins CPA
Phone
7122625476
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide financial support for those scientific and educational activities of the clay county fair association.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27SECRETARY/CE
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IRS990/FundraisingDirectExpensesAmt04471
IRS990/FundraisingGrossIncomeAmt02750
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IRS990/GoverningBodyVotingMembersCnt010
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt041309
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02497
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FINANCIAL SUPPORT FOR THE CLAY COUNTY FAIR.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01163758
IRS990/NetAssetsOrFundBalancesEOYAmt0496930
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-1721
IRS990/NoncashContributionsAmt02750
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0BAD PLEDGES
IRS990/OtherExpensesGrp/Desc1DONOR SIGNS/BENCHES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3PRINTING & PRODUCTION
IRS990/OtherExpensesGrp/ProgramServicesAmt020000
IRS990/OtherExpensesGrp/ProgramServicesAmt16104
IRS990/OtherExpensesGrp/ProgramServicesAmt21586
IRS990/OtherExpensesGrp/ProgramServicesAmt3399
IRS990/OtherExpensesGrp/TotalAmt020000
IRS990/OtherExpensesGrp/TotalAmt16104
IRS990/OtherExpensesGrp/TotalAmt21586
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0541
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0672577
IRS990/PaymentsToAffiliatesGrp/TotalAmt0672577
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0166301
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt081185
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JEREMY PARSONS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE FINANCIAL SUPPORT FOR THOSE SCIENTIFIC AND EDUCATIONAL ACTIVITIES OF THE CLAY COUNTY FAIR ASSOCIATION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0702666
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0157774
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYInvestmentIncomeAmt02884
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IRS990/PYOtherRevenueAmt016710
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IRS990/PYTotalExpensesAmt099608
IRS990/PYTotalRevenueAmt0177368
IRS990/ReconcilationRevenueExpnssAmt0-666828
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MERCHANDISE SOLD AT FAIR & OTHER INC 74,778
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0180
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt024314
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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
$496,930
Liabilities
$0
Net assets
$496,930
Revenue
$36,838
Expenses
$703,666
Net income
-$666,828
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
2018Detailed filing. Detailed filing data is available for this year.$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