Civic Intelligence

Franklin County Fair Foundation

990 • Fiscal year 2023 • EIN 42-1479583

Oct 01, 2022 to Sep 30, 2023 • Filed on Jan 15, 2024

Organization ProfileWWW.FRANKLINCOUNTYFAIR.COM/FOUNDATION-
P O Box 442Hampton, IA 50441

(641) 456-2049

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

4th percentile

-208%

Higher net margin than 4% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

8th percentile

-62%

Faster asset growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-78%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$100,153

Down $164,860 (-62%) from 2022

Net Assets

Down

$100,153

Down $88,424 (-47%) from 2022

Liabilities

Down

$0

Down $76,436 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin4th percentile

Revenue

Down

$42,481

Down $150,562 (-78%) from 2022

Expenses

Up

$130,905

Up $117,485 (+875%) from 2022

Net Income

Down

-$88,424

Down $268,047 (-149%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$800K$600K$400K$200K$0Assets 2019: $531,131Liabilities 2019: $0Net Assets 2019: $531,1312019Assets 2020: $722,941Liabilities 2020: $0Net Assets 2020: $722,9412020Assets 2021: $108,954Liabilities 2021: $100,000Net Assets 2021: $8,9542021Assets 2022: $265,013Liabilities 2022: $76,436Net Assets 2022: $188,5772022Assets 2023: $100,153Liabilities 2023: $0Net Assets 2023: $100,1532023Assets 2024: $482,567Liabilities 2024: $0Net Assets 2024: $482,5672024

Highlighted filing

2023

Assets$100,153
Liabilities$0
Net Assets$100,153
Open 2023 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2019: $274,086Expenses 2019: $26,404Net Income 2019: $247,6822019Revenue 2020: $259,565Expenses 2020: $67,755Net Income 2020: $191,8102020Revenue 2021: $446,222Expenses 2021: $1,160,210Net Income 2021: -$713,9882021Revenue 2022: $193,043Expenses 2022: $13,420Net Income 2022: $179,6232022Revenue 2023: $42,481Expenses 2023: $130,905Net Income 2023: -$88,4242023Revenue 2024: $394,800Expenses 2024: $90,281Net Income 2024: $304,5192024

Highlighted filing

2023

Revenue$42,481
Expenses$130,905
Net Income-$88,424
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jan 15, 2024
Return Version
2022v5.0
Gross Receipts
$42,481
Mission and Program Overview

Mission

The organization raises funds for the benefit of the franklin county fair.

The organization raises funds for the benefit of franklin county fair.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$188,577$100,153▼ $88,424
Total Assets$188,577$100,153▼ $88,424
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$188,577$100,153▼ $88,424
Total Net Assets Fund Balance$188,577$100,153▼ $88,424
Total Liabilities and Net Assets / Fund Balance$188,577$100,153▼ $88,424
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Jacob AckermanPresident
Jon BaltesPresident
Marcus KofootTreasurer
Jake ShowalterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$38,946
Program Service Revenue
$0
Investment Income
$3,535
Other Revenue
$0
All Other Contributions
$38,946
Change in Net Assets
$-88,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,905
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
Fees for Services Other$130,905--$130,905
Total Functional Expenses$130,905$0$0$130,905
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Franklin County Fair Foundation
EIN
42-1479583
Phone
6414562049
Address
P O BOX 442, HAMPTON, IA 50441

Signing Officer

Name
Jacob Ackerman
Title
President
Phone
6414562049
Signed
2024-01-15

Organization Details

Principal Officer
Jacob Ackerman
Formed
1998
Legal Domicile
Ia
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
20

Preparer

Firm
Chad Harrison CPA Pllc
Address
4700 4TH ST SW STE A, MASON CITY, IA 50401
Preparer
Chad Harrison CPA
Phone
6412437400
Supplemental Narrative

Additional Explanations

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

“Organization raised money for building buildings for the franklin county fair.”

Form 990, Part IX, Line 11G

“Facilities and equipment 5,900 0 0 cc renovations 125,005 0 0 total 130,905 0 0”

Raw XML Appendix244 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01998
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IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
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IRS990/GrossReceiptsAmt042481
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IRS990/LoanOutstandingInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FACILITIES AND EQUIPMENT 5,900 0 0 CC RENOVATIONS 125,005 0 0 TOTAL 130,905 0 0
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JACOB ACKERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06414562049
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLIN COUNTY FAIR FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0421479583
ReturnHeader/Filer/PhoneNum06414562049
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ReturnHeader/Filer/USAddress/CityNm0HAMPTON
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814618897
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHAD HARRISON CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04700 4TH ST SW STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MASON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050401
ReturnHeader/PreparerPersonGrp/PhoneNum06412437400
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHAD HARRISON CPA
ReturnHeader/ReturnTs02024-01-31T15:07:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JACOB
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ACKERMAN
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$100,153
Liabilities
$0
Net assets
$100,153
Revenue
$42,481
Expenses
$130,905
Net income
-$88,424
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.39$0.09$0.30
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.04$0.13$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.08$0.19$0.19$0.01$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.11$0.10$0.01$0.45$1.16$0.71
2020Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.26$0.07$0.19
2019Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.27$0.03$0.25