Civic Intelligence

Dickinson County Agriculture

EIN 42-6066480 • 501(c)5 • Spirit Lake, IA

Profile

Dickinson county ag society, also known as the dickinson county fair board, maintains the property designated for the dickinson county fair. It rents the facilities out to various organizations as well as private parties.

1602 15th StSpirit Lake, IA 51360

n/A

Siviq Scores

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

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.11x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

16th percentile

-6.1%

Higher net margin than 16% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

51st percentile

$50,418

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

28th percentile

-0.0%

Faster asset growth than 28% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$3,031,225

Down $2,968 (-0.1%) from 2023

Liabilities

Up

$41,683

Up $22,551 (+118%) from 2023

Net Assets

Down

$2,989,542

Down $25,519 (-0.8%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin16th percentile

Revenue

Up

$388,559

Up $75,887 (+24%) from 2023

Expenses

Up

$412,376

Up $55,459 (+16%) from 2023

Net Income

Up

-$23,817

Up $20,428 (+46%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,979,891Liabilities 2011: $82,998Net Assets 2011: $2,896,8932011Assets 2012: $2,994,624Liabilities 2012: $67,673Net Assets 2012: $2,926,9512012Assets 2013: $3,003,730Liabilities 2013: $54,345Net Assets 2013: $2,949,3852013Assets 2014: $3,005,936Liabilities 2014: $41,773Net Assets 2014: $2,964,1632014Assets 2015: $3,031,000Liabilities 2015: $31,295Net Assets 2015: $2,999,7052015Assets 2016: $3,022,624Liabilities 2016: $2,003Net Assets 2016: $3,020,6212016Assets 2017: $3,027,130Liabilities 2017: $6,732Net Assets 2017: $3,020,3982017Assets 2018: $3,037,079Liabilities 2018: $36,758Net Assets 2018: $3,000,3212018Assets 2020: $3,037,866Liabilities 2020: $37,559Net Assets 2020: $3,000,3072020Assets 2021: $3,101,777Liabilities 2021: -$575Net Assets 2021: $3,102,3522021Assets 2022: $3,039,622Liabilities 2022: $516Net Assets 2022: $3,039,1062022Assets 2023: $3,034,193Liabilities 2023: $19,132Net Assets 2023: $3,015,0612023Assets 2025: $3,031,225Liabilities 2025: $41,683Net Assets 2025: $2,989,5422025

Highlighted filing

2025

Assets$3,031,225
Liabilities$41,683
Net Assets$2,989,542
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $203,168Expenses 2011: $175,925Net Income 2011: $27,2432011Revenue 2012: $288,463Expenses 2012: $258,405Net Income 2012: $30,0582012Expenses 2013: $230,0592013Revenue 2014: $186,974Expenses 2014: $172,191Net Income 2014: $14,7832014Revenue 2015: $202,609Expenses 2015: $167,067Net Income 2015: $35,5422015Revenue 2016: $206,330Expenses 2016: $185,414Net Income 2016: $20,9162016Revenue 2017: $227,909Expenses 2017: $228,132Net Income 2017: -$2232017Revenue 2018: $343,138Expenses 2018: $363,215Net Income 2018: -$20,0772018Revenue 2020: $397,215Expenses 2020: $381,029Net Income 2020: $16,1862020Revenue 2021: $275,215Expenses 2021: $173,170Net Income 2021: $102,0452021Revenue 2022: $58,923Expenses 2022: $51,018Net Income 2022: $7,9052022Revenue 2023: $312,672Expenses 2023: $356,917Net Income 2023: -$44,2452023Revenue 2025: $388,559Expenses 2025: $412,376Net Income 2025: -$23,8172025

Highlighted filing

2025

Revenue$388,559
Expenses$412,376
Net Income-$23,817
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,031,225
Liabilities
$41,683
Net assets
$2,989,542
Revenue
$388,559
Expenses
$412,376
Net income
-$23,817
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.04$2.99$0.39$0.41$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.02$3.02$0.31$0.36$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.00$3.04$0.06$0.05$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.00$3.10$0.28$0.17$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.04$3.00$0.40$0.38$0.02
2018Summary only. Only limited summary data is available for this year.$3.04$0.04$3.00$0.34$0.36$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.01$3.02$0.23$0.23$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$0.21$0.19$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.03$0.03$3.00$0.20$0.17$0.04
2014Summary only. Only limited summary data is available for this year.$3.01$0.04$2.96$0.19$0.17$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.05$2.95$0.23
2012Summary only. Only limited summary data is available for this year.$2.99$0.07$2.93$0.29$0.26$0.03
2011Summary only. Only limited summary data is available for this year.$2.98$0.08$2.90$0.20$0.18$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 26, 2025
Return Version
2024v5.2
Gross Receipts
$388,559
Mission and Program Overview

Mission

Dickinson county ag society, also known as the dickinson county fair board, maintains the property designated for the dickinson county fair. It rents the facilities out to various organizations as well as private parties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,008,535$3,008,535→ $0
Cash and Non-Interest-Bearing Accounts$6,117$16,858▲ $10,741
Savings and Temporary Cash Investments$1,075$4,101▲ $3,026
Accounts Receivable$29,571$1,731▼ $27,840
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,045,298$3,031,225▼ $14,073
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$17,295$31,729▲ $14,434
Other Liabilities$14,644$9,954▼ $4,690
Total Liabilities$31,939$41,683▲ $9,744
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,013,359$2,989,542▼ $23,817
Total Net Assets Fund Balance$3,013,359$2,989,542▼ $23,817
Total Liabilities and Net Assets / Fund Balance$3,045,298$3,031,225▼ $14,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,008,535-$3,008,535
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleBaseTotal
John GuthrieTrustee$50,418$50,418
Revenue and Support

Revenue Composition

Contributions and Grants
$80,175
Program Service Revenue
$308,384
Investment Income
$0
Other Revenue
$0
All Other Contributions
$35,175
Change in Net Assets
$-23,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,049
Salaries, Compensation, and Employee Benefits$63,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$67,646$5,792-$74,022
Occupancy---$51,271
Current Officers, Directors, Trustees, and Key Employees---$50,418
Insurance$21,142--$21,142
Other Expenses$13,958--$13,958
Payroll Taxes-$12,909-$12,909
Advertising$8,015--$8,015
Office Expenses---$7,142
Fees for Services Accounting-$1,400-$1,400
Total Functional Expenses$282,860$20,101$0$412,376
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
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$9,954
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Dickinson County Agriculture
EIN
42-6066480
Address
1602 15TH ST, SPIRIT LAKE, IA 51360

Signing Officer

Name
Kay Swensen
Title
Secretary
Signed
2025-11-26
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
0
Employees
1

Preparer

Firm
Danielle Bockman
Address
2581 220th St, Milford, IA 51351
Preparer
Danielle Bockman
Phone
7123395126
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“BAR LABOR: Column (A) - Total = $5520; Column (B) - Program Services = $5520; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BAR SUPPLIES: Column (A) - Total = $4486; Column (B) - Program Services = $4486; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BONUS: Column (A) - Total = $850; Column (B) - Program Services = $850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CONTRACT LABOR: Column (A) - Total = $3121; Column (B) - Program Services = $3121; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CONVENTION: Column (A) - Total = $938; Column (B) - Program Services = $0; Column (C) - Management & General = $938; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FAIR EXPENSE: Column (A) - Total = $10792; Column (B) - Program Services = $10792; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FAIR SECURITY: Column (A) - Total = $1950; Column (B) - Program Services = $1950; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FAIR SUPPLIES: Column (A) - Total = $1147; Column (B) - Program Services = $1147; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FLEA MARKET SECURITY: Column (A) - Total = $3795; Column (B) - Program Services = $3795; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FLEA MARKET TOILETS: Column (A) - Total = $1990; Column (B) - Program Services = $1990; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FUEL: Column (A) - Total = $609; Column (B) - Program Services = $0; Column (C) - Management & General = $609; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“JUDGES: Column (A) - Total = $2845; Column (B) - Program Services = $2845; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“LICENSE FEE: Column (A) - Total = $1170; Column (B) - Program Services = $0; Column (C) - Management & General = $1170; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEETING EXPENSE: Column (A) - Total = $1209; Column (B) - Program Services = $0; Column (C) - Management & General = $1209; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEMBERSHIP DUES: Column (A) - Total = $1045; Column (B) - Program Services = $0; Column (C) - Management & General = $1045; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MILEAGE: Column (A) - Total = $536; Column (B) - Program Services = $0; Column (C) - Management & General = $536; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISC FAIR: Column (A) - Total = $2638; Column (B) - Program Services = $2638; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“OPEN CLASS PREMIUMS: Column (A) - Total = $7295; Column (B) - Program Services = $7295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $584; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PREMIUMS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“QUEEN CONTEST: Column (A) - Total = $550; Column (B) - Program Services = $550; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“RAFFLE WINNER: Column (A) - Total = $9875; Column (B) - Program Services = $9875; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“REFUND: Column (A) - Total = $400; Column (B) - Program Services = $400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“REIMBURSEMENT: Column (A) - Total = $100; Column (B) - Program Services = $100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“RETURNED CHECK: Column (A) - Total = $405; Column (B) - Program Services = $405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SALES TAX: Column (A) - Total = $3129; Column (B) - Program Services = $3129; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SUPPLIES: Column (A) - Total = $5573; Column (B) - Program Services = $5573; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WEBSITE: Column (A) - Total = $285; Column (B) - Program Services = $0; Column (C) - Management & General = $285; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WOODCHIPS: Column (A) - Total = $1185; Column (B) - Program Services = $1185; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Raw XML Appendix364 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/AccountsReceivableGrp/BOYAmt029571
IRS990/AccountsReceivableGrp/EOYAmt01731
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DICKINSON COUNTY AG SOCIETY, ALSO KNOWN AS THE DICKINSON COUNTY FAIR BOARD, MAINTAINS THE PROPERTY DESIGNATED FOR THE DICKINSON COUNTY FAIR. IT RENTS THE FACILITIES OUT TO VARIOUS ORGANIZATIONS AS WELL AS PRIVATE PARTIES.
IRS990/AdvertisingGrp/ProgramServicesAmt08015
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IRS990/AllOtherExpensesGrp/TotalAmt074022
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JOHN GUTHRIE
IRS990/BooksInCareOfDetail/PhoneNum07123360479
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01602 15TH ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPIRIT LAKE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051360
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt06117
IRS990/CashNonInterestBearingGrp/EOYAmt016858
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IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt050418
IRS990/CompDisqualPersonsGrp/TotalAmt00
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IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt080175
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IRS990/CYTotalRevenueAmt0388559
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0DICKINSON COUNTY AG SOCIETY, ALSO KNOWN AS THE DICKINSON COUNTY FAIR BOARD, MAINTAINS THE PROPERTY DESIGNATED FOR THE DICKINSON COUNTY FAIR. IT RENTS THE FACILITIES OUT THE VARIOUS OURGANIZATIONS AS WELL AS PRIVATE PARTIES
IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesAccountingGrp/TotalAmt01400
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
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IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN GUTHRIE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01945
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt045000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0388559
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt021142
IRS990/InsuranceGrp/TotalAmt021142
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt01
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03008535
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03008535
IRS990/LandBldgEquipCostOrOtherBssAmt03008535
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0DICKINSON COUNTY AG SOCIETY, ALSO KNOWN AS THE DICKINSON COUNTY FAIR BOARD, MAINTAINS THE PROPERTY DESIGNATED FOR THE DICKINSON COUNTY FAIR. IT RENTS THE FACILITIES OUT TO VARIOUS ORGANIZATIONS AS WELL AS PRIVATE PARTIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03013359
IRS990/NetAssetsOrFundBalancesEOYAmt02989542
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03013359
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02989542
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt051271
IRS990/OfficeExpensesGrp/TotalAmt07142
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0LIVESTOCK
IRS990/OtherExpensesGrp/Desc1EQUIPMENT
IRS990/OtherExpensesGrp/Desc2BAR CASH
IRS990/OtherExpensesGrp/Desc3BAR LIQUOR
IRS990/OtherExpensesGrp/ProgramServicesAmt095304
IRS990/OtherExpensesGrp/ProgramServicesAmt153095
IRS990/OtherExpensesGrp/ProgramServicesAmt223700
IRS990/OtherExpensesGrp/ProgramServicesAmt313958
IRS990/OtherExpensesGrp/TotalAmt095304
IRS990/OtherExpensesGrp/TotalAmt153095
IRS990/OtherExpensesGrp/TotalAmt223700
IRS990/OtherExpensesGrp/TotalAmt313958
IRS990/OtherLiabilitiesGrp/BOYAmt014644
IRS990/OtherLiabilitiesGrp/EOYAmt09954
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012909
IRS990/PayrollTaxesGrp/TotalAmt012909
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1722410
IRS990/ProgramServiceRevenueGrp/BusinessCd2531120
IRS990/ProgramServiceRevenueGrp/BusinessCd3531120
IRS990/ProgramServiceRevenueGrp/Desc0BAR INCOME
IRS990/ProgramServiceRevenueGrp/Desc1FLEA MARKET INCOME
IRS990/ProgramServiceRevenueGrp/Desc2LIVESTOCK
IRS990/ProgramServiceRevenueGrp/Desc3RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085944
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131819
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2110787
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt379834
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085944
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131819
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2110787
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt379834
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt092281
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0323994
IRS990/PYProgramServiceRevenueAmt0290825
IRS990/PYRevenuesLessExpensesAmt0-1702
IRS990/PYSalariesCompEmpBnftPaidAmt060814
IRS990/PYTotalExpensesAmt0384808
IRS990/PYTotalRevenueAmt0383106
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-23817
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01075
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04101
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03008535
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03008535
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09954
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03008535
IRS990ScheduleD/TotalLiabilityAmt09954
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BAR LABOR: Column (A) - Total = $5520; Column (B) - Program Services = $5520; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BAR SUPPLIES: Column (A) - Total = $4486; Column (B) - Program Services = $4486; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BONUS: Column (A) - Total = $850; Column (B) - Program Services = $850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR: Column (A) - Total = $3121; Column (B) - Program Services = $3121; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONVENTION: Column (A) - Total = $938; Column (B) - Program Services = $0; Column (C) - Management & General = $938; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FAIR EXPENSE: Column (A) - Total = $10792; Column (B) - Program Services = $10792; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FAIR SECURITY: Column (A) - Total = $1950; Column (B) - Program Services = $1950; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FAIR SUPPLIES: Column (A) - Total = $1147; Column (B) - Program Services = $1147; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10FLEA MARKET SECURITY: Column (A) - Total = $3795; Column (B) - Program Services = $3795; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11FLEA MARKET TOILETS: Column (A) - Total = $1990; Column (B) - Program Services = $1990; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12FUEL: Column (A) - Total = $609; Column (B) - Program Services = $0; Column (C) - Management & General = $609; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13JUDGES: Column (A) - Total = $2845; Column (B) - Program Services = $2845; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14LICENSE FEE: Column (A) - Total = $1170; Column (B) - Program Services = $0; Column (C) - Management & General = $1170; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15MEETING EXPENSE: Column (A) - Total = $1209; Column (B) - Program Services = $0; Column (C) - Management & General = $1209; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16MEMBERSHIP DUES: Column (A) - Total = $1045; Column (B) - Program Services = $0; Column (C) - Management & General = $1045; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17MILEAGE: Column (A) - Total = $536; Column (B) - Program Services = $0; Column (C) - Management & General = $536; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18MISC FAIR: Column (A) - Total = $2638; Column (B) - Program Services = $2638; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19OPEN CLASS PREMIUMS: Column (A) - Total = $7295; Column (B) - Program Services = $7295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Postage and Shipping: Column (A) - Total = $584; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21PREMIUMS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22QUEEN CONTEST: Column (A) - Total = $550; Column (B) - Program Services = $550; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23RAFFLE WINNER: Column (A) - Total = $9875; Column (B) - Program Services = $9875; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24REFUND: Column (A) - Total = $400; Column (B) - Program Services = $400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25REIMBURSEMENT: Column (A) - Total = $100; Column (B) - Program Services = $100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26RETURNED CHECK: Column (A) - Total = $405; Column (B) - Program Services = $405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27SALES TAX: Column (A) - Total = $3129; Column (B) - Program Services = $3129; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28SUPPLIES: Column (A) - Total = $5573; Column (B) - Program Services = $5573; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29WEBSITE: Column (A) - Total = $285; Column (B) - Program Services = $0; Column (C) - Management & General = $285; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt30WOODCHIPS: Column (A) - Total = $1185; Column (B) - Program Services = $1185; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc29Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc30Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03045298
IRS990/TotalAssetsEOYAmt03031225
IRS990/TotalAssetsGrp/BOYAmt03045298
IRS990/TotalAssetsGrp/EOYAmt03031225
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080175
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020101
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282860
IRS990/TotalFunctionalExpensesGrp/TotalAmt0412376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031939
IRS990/TotalLiabilitiesEOYAmt041683
IRS990/TotalLiabilitiesGrp/BOYAmt031939
IRS990/TotalLiabilitiesGrp/EOYAmt041683
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03013359
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02989542
IRS990/TotalProgramServiceRevenueAmt0308384
IRS990/TotalReportableCompFromOrgAmt050418
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0308384
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0388559
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03045298
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03031225
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt017295
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt031729
IRS990/USAddress/AddressLine1Txt01602 15TH ST
IRS990/USAddress/CityNm0SPIRIT LAKE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051360
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAY SWENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DICKINSON COUNTY AGRICULTURE
ReturnHeader/Filer/BusinessNameControlTxt0DICK
ReturnHeader/Filer/EIN0426066480
ReturnHeader/Filer/USAddress/AddressLine1Txt01602 15TH ST
ReturnHeader/Filer/USAddress/CityNm0SPIRIT LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051360
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870938517
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Danielle Bockman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02581 220th St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Milford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051351
ReturnHeader/PreparerPersonGrp/PhoneNum07123395126
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Danielle Bockman
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-26T12:22:03-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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