Civic Intelligence

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

990 • Fiscal year 2024 • EIN 42-1407793

Nov 01, 2023 to Oct 31, 2024 • Filed on Mar 13, 2025

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

(712) 580-3000

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$606,250

Up $49,186 (+8.8%) from 2023

Net Assets

Up

$606,250

Up $49,186 (+8.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses

Revenue

Down

$146,839

Down $5,878 (-3.8%) from 2023

Expenses

Down

$97,653

Down $442,778 (-82%) from 2023

Net Income

Up

$49,186

Up $436,900 (+113%) from 2023

Historical Trend

Balance Sheet Trend

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: $606,250Liabilities 2024: $0Net Assets 2024: $606,2502024Assets 2024: $621,696Liabilities 2024: $0Net Assets 2024: $621,6962024

Highlighted filing

2024

Assets$606,250
Liabilities$0
Net Assets$606,250
Open 2024 Filing

Operations Trend

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: $146,839Expenses 2024: $97,653Net Income 2024: $49,1862024Revenue 2024: $19,725Expenses 2024: $4,279Net Income 2024: $15,4462024

Highlighted filing

2024

Revenue$146,839
Expenses$97,653
Net Income$49,186
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Mar 13, 2025
Return Version
2023v6.0
Gross Receipts
$146,839
Mission and Program Overview

Mission

Financial support for the clay county fair.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$470,814$568,300▲ $97,486
Pledges and Grants Receivable$86,250$37,950▼ $48,300
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$557,064$606,250▲ $49,186
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$557,064$606,250▲ $49,186
Total Net Assets Fund Balance$557,064$606,250▲ $49,186
Total Liabilities and Net Assets / Fund Balance$557,064$606,250▲ $49,186
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jerome HertelSecretary/CEO/mgr$64,317$64,317

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
$131,270
Program Service Revenue
$0
Investment Income
$15,569
Other Revenue
$0
All Other Contributions
$110,286
Change in Net Assets
$49,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,653
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
Payments to Affiliates$80,008--$80,008
Advertising$9,380--$9,380
Fees for Services Accounting$2,850--$2,850
Other Expenses$660--$660
Total Functional Expenses$97,653$0$0$97,653
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$20,984---
Total Events$20,984---
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
Jerome Hertel
Title
Secretary/CEO/mgr
Signed
2025-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerome Hertel
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
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0470814
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0568300
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0131270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0146814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0194477
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0599703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01005319
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02077583
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015569
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05903
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02112
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0906
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt026952
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89170
IRS990ScheduleA/PublicSupportPY170Pct00.89270
IRS990ScheduleA/PublicSupportTotal170Amt01876632
IRS990ScheduleA/SubstantialContributorsTotAmt0200951
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0131270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0146814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0194477
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0599703
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01005319
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02077583
IRS990ScheduleA/TotalSupportAmt02104535
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020984
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020984
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020984
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/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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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/TransactionsRelatedOrgGrp/InvolvedAmt080008
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CLAY COUNTY FAIR ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0b
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/TotalAssetsBOYAmt0557064
IRS990/TotalAssetsEOYAmt0606250
IRS990/TotalAssetsGrp/BOYAmt0557064
IRS990/TotalAssetsGrp/EOYAmt0606250
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0131270
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$606,250
Liabilities
$0
Net assets
$606,250
Revenue
$146,839
Expenses
$97,653
Net income
$49,186
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
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.15$0.10$0.05
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