Civic Intelligence

Calhoun County Exposition

EIN 42-6074361 • 501(c)3 • Rockwell City, IA

Profile

To provide the 4-h and ffa youth of the county an annual county fair for display and showmanship of exhibits.

PO Box 253Rockwell City, IA 50579

www.calhouncountyexpo.com

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.11x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

2.0%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

25th percentile

-8.7%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Down

$568,612

Down $1,346 (-0.2%) from 2024

Liabilities

Down

$19,200

Down $6,400 (-25%) from 2024

Net Assets

Up

$549,412

Up $5,054 (+0.9%) from 2024

Revenue

Down

$175,312

Down $41,175 (-19%) from 2024

Expenses

Down

$170,258

Down $16,389 (-8.8%) from 2024

Net Income

Down

$5,054

Down $24,786 (-83%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $341,788Liabilities 2011: $153,717Net Assets 2011: $188,0712011Assets 2012: $322,223Liabilities 2012: $119,7112012Assets 2013: $328,558Liabilities 2013: $131,6462013Assets 2014: $391,432Liabilities 2014: $113,1732014Assets 2015: $412,942Liabilities 2015: $109,5162015Assets 2016: $374,782Liabilities 2016: $105,5942016Assets 2017: $406,642Liabilities 2017: $101,053Net Assets 2017: $305,5892017Assets 2018: $411,779Liabilities 2018: $96,621Net Assets 2018: $315,1582018Assets 2019: $437,147Liabilities 2019: $91,886Net Assets 2019: $345,2612019Assets 2020: $460,923Liabilities 2020: $60,000Net Assets 2020: $400,9232020Assets 2021: $528,039Liabilities 2021: $48,017Net Assets 2021: $480,0222021Assets 2022: $504,962Liabilities 2022: $42,479Net Assets 2022: $462,4832022Assets 2023: $546,208Liabilities 2023: $31,690Net Assets 2023: $514,5182023Assets 2024: $569,958Liabilities 2024: $25,600Net Assets 2024: $544,3582024Assets 2025: $568,612Liabilities 2025: $19,200Net Assets 2025: $549,4122025

Highlighted filing

2025

Assets$568,612
Liabilities$19,200
Net Assets$549,412

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $361,754Expenses 2011: $324,543Net Income 2011: $37,2112011Revenue 2012: $125,391Expenses 2012: $110,950Net Income 2012: $14,4412012Revenue 2013: $133,978Expenses 2013: $125,137Net Income 2013: $8,8412013Revenue 2014: $199,973Expenses 2014: $118,626Net Income 2014: $81,3472014Revenue 2015: $148,880Expenses 2015: $123,716Net Income 2015: $25,1642015Revenue 2016: $171,138Expenses 2016: $153,257Net Income 2016: $17,8812016Revenue 2017: $181,573Expenses 2017: $145,172Net Income 2017: $36,4012017Revenue 2018: $178,857Expenses 2018: $169,288Net Income 2018: $9,5692018Revenue 2019: $196,820Expenses 2019: $166,717Net Income 2019: $30,1032019Revenue 2020: $149,258Expenses 2020: $93,596Net Income 2020: $55,6622020Revenue 2021: $230,008Expenses 2021: $150,909Net Income 2021: $79,0992021Revenue 2022: $180,711Expenses 2022: $198,250Net Income 2022: -$17,5392022Revenue 2023: $210,384Expenses 2023: $158,349Net Income 2023: $52,0352023Revenue 2024: $216,487Expenses 2024: $186,647Net Income 2024: $29,8402024Revenue 2025: $175,312Expenses 2025: $170,258Net Income 2025: $5,0542025

Highlighted filing

2025

Revenue$175,312
Expenses$170,258
Net Income$5,054

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.69$0.19$5.49$1.75$1.70$0.05
2024Detailed filing. Detailed filing data is available for this year.$5.70$0.26$5.44$2.16$1.87$0.30
2023Detailed filing. Detailed filing data is available for this year.$5.46$0.32$5.15$2.10$1.58$0.52
2022Detailed filing. Detailed filing data is available for this year.$5.05$0.42$4.62$1.81$1.98$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.28$0.48$4.80$2.30$1.51$0.79
2020Detailed filing. Detailed filing data is available for this year.$4.61$0.60$4.01$1.49$0.94$0.56
2019Detailed filing. Detailed filing data is available for this year.$4.37$0.92$3.45$1.97$1.67$0.30
2018Detailed filing. Detailed filing data is available for this year.$4.12$0.97$3.15$1.79$1.69$0.10
2017Detailed filing. Detailed filing data is available for this year.$4.07$1.01$3.06$1.82$1.45$0.36
2016Summary only. Only limited summary data is available for this year.$3.75$1.06$1.71$1.53$0.18
2015Summary only. Only limited summary data is available for this year.$4.13$1.10$1.49$1.24$0.25
2014Summary only. Only limited summary data is available for this year.$3.91$1.13$2.00$1.19$0.81
2013Summary only. Only limited summary data is available for this year.$3.29$1.32$1.34$1.25$0.09
2012Summary only. Only limited summary data is available for this year.$3.22$1.20$1.25$1.11$0.14
2011Summary only. Only limited summary data is available for this year.$3.42$1.54$1.88$3.62$3.25$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 22, 2025
Return Version
2024v5.0
Gross Receipts
$175,312
Mission and Program Overview

Mission

To provide the 4-h and ffa youth of the county an annual county fair for display and showmanship of exhibits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$504,525$504,525→ $0
Cash and Non-Interest-Bearing Accounts$65,433$64,087▼ $1,346
Total Assets$569,958$568,612▼ $1,346
Liabilities
Accounts Payable and Accrued Expenses$25,600$19,200▼ $6,400
Total Liabilities$25,600$19,200▼ $6,400
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$544,358$549,412▲ $5,054
Total Net Assets Fund Balance$544,358$549,412▲ $5,054
Total Liabilities and Net Assets / Fund Balance$569,958$568,612▼ $1,346

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$504,525--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ricole PottsPresident
Adam JohnsonDirector
Amanda JohnsonDirector
Aron KingDirector
Brandi GraffunderDirector
Hillaree MeyerDirector
Jacob DavisDirector
Jon PottsDirector
Keaton GraffunderDirector
Kelly MeyerDirector
Kendra DavisDirector
Matt DischlerDirector
Randy KraftDirector
Rob RossDirector
Steve BawdenDirector
Tiffany BlairSecretary
Mindy KraftTreasurer
Jack ParkerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$102,473
Program Service Revenue
$72,839
Investment Income
$0
Other Revenue
$0
All Other Contributions
$42,473
Change in Net Assets
$5,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,258
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
All Other Expenses$59,353--$59,353
Other Expenses$19,330--$19,330
Advertising$11,881--$11,881
Fees for Services Accounting$910--$910
Conferences and Meetings$897--$897
Interest$842--$842
Total Functional Expenses$170,258$0$0$170,258
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
Calhoun County Exposition
EIN
42-6074361
Phone
7127223375
Address
PO BOX 253, ROCKWELL CITY, IA 50579

Signing Officer

Name
Mindy Kraft
Title
Treasurer
Phone
7128308657
Signed
2025-12-22

Organization Details

Principal Officer
Mindy Kraft
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Kroese & Kroese Pc
Address
675 S MAIN AVE, SIOUX CENTER, IA 51250
Preparer
Karri J Faber CPA
Phone
7127223375
Supplemental Narrative

Additional Explanations

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

To provide the 4-h and ffa youth of the county an annual county fair for display and showmanship of exhibits.

Form 990, Part IX, Line 24E

Repairs 14,731 0 0 figure 8 races 10,988 0 0 materials 10,146 0 0 supplies 8,900 0 0 utilities 8,575 0 0 services 2,200 0 0 interim events 1,703 0 0 snow removal 800 0 0 telephone & internet 554 0 0 open show 553 0 0 dues & subscriptions 203 0 0 total 59,353 0 0

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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/OtherExpensesGrp/Desc1LIVESTOCK SHOW EXP
IRS990/OtherExpensesGrp/Desc2DE MINIMIS
IRS990/OtherExpensesGrp/Desc3INSURANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt032015
IRS990/OtherExpensesGrp/ProgramServicesAmt123951
IRS990/OtherExpensesGrp/ProgramServicesAmt221079
IRS990/OtherExpensesGrp/ProgramServicesAmt319330
IRS990/OtherExpensesGrp/TotalAmt032015
IRS990/OtherExpensesGrp/TotalAmt123951
IRS990/OtherExpensesGrp/TotalAmt221079
IRS990/OtherExpensesGrp/TotalAmt319330
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MINDY KRAFT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONCESSIONS
IRS990/ProgramServiceRevenueGrp/Desc1FIGURE 8 RACES
IRS990/ProgramServiceRevenueGrp/Desc2FAIR TIME EVENTS
IRS990/ProgramServiceRevenueGrp/Desc3INTERIM EVENTS
IRS990/ProgramServiceRevenueGrp/Desc4CAMPGROUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021534
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117805
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212797
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38323
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021534
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117805
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212797
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38323
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45590
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE THE 4-H AND FFA YOUTH OF THE COUNTY AN ANNUAL COUNTY FAIR FOR DISPLAY AND SHOWMANSHIP OF EXHIBITS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0170258
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0102461
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0186647
IRS990/PYProgramServiceRevenueAmt098026
IRS990/PYRevenuesLessExpensesAmt013840
IRS990/PYTotalExpensesAmt0186647
IRS990/PYTotalRevenueAmt0200487
IRS990/ReconcilationRevenueExpnssAmt05054
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt072839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0102473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0102461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0102124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt091438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0139217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0537713
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0459189
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0537713
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0102473
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0102461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0102124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt091438
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0139217
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0537713
IRS990ScheduleA/TotalSupportAmt0537713
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0504525
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0504525
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0504525
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE THE 4-H AND FFA YOUTH OF THE COUNTY AN ANNUAL COUNTY FAIR FOR DISPLAY AND SHOWMANSHIP OF EXHIBITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS 14,731 0 0 FIGURE 8 RACES 10,988 0 0 MATERIALS 10,146 0 0 SUPPLIES 8,900 0 0 UTILITIES 8,575 0 0 SERVICES 2,200 0 0 INTERIM EVENTS 1,703 0 0 SNOW REMOVAL 800 0 0 TELEPHONE & INTERNET 554 0 0 OPEN SHOW 553 0 0 DUES & SUBSCRIPTIONS 203 0 0 TOTAL 59,353 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 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/TotalAssetsBOYAmt0569958
IRS990/TotalAssetsEOYAmt0568612
IRS990/TotalAssetsGrp/BOYAmt0569958
IRS990/TotalAssetsGrp/EOYAmt0568612
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0102473
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0170258
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170258
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025600
IRS990/TotalLiabilitiesEOYAmt019200
IRS990/TotalLiabilitiesGrp/BOYAmt025600
IRS990/TotalLiabilitiesGrp/EOYAmt019200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0544358
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0549412
IRS990/TotalOtherProgSrvcExpenseAmt0170258
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06790
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06790
IRS990/TotalProgramServiceExpensesAmt0170258
IRS990/TotalProgramServiceRevenueAmt072839
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072839
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0175312
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0569958
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0568612
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CALHOUNCOUNTYEXPO.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MINDY KRAFT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07128308657
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALHOUN COUNTY EXPOSITION
ReturnHeader/Filer/BusinessNameControlTxt0CALH
ReturnHeader/Filer/EIN0426074361
ReturnHeader/Filer/PhoneNum07127223375
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 253
ReturnHeader/Filer/USAddress/CityNm0ROCKWELL CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050579
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421277139
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KROESE & KROESE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0675 S MAIN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX CENTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051250
ReturnHeader/PreparerPersonGrp/PhoneNum07127223375
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KARRI J FABER CPA
ReturnHeader/ReturnTs02026-02-09T09:45:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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