Civic Intelligence

Cass County Fair Association

990 • Fiscal year 2021 • EIN 42-6075534

Oct 01, 2020 to Sep 30, 2021 • Filed on Jan 12, 2022

805 West 10th StreetAtlantic, IA 50022

(712) 243-1132

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

65th percentile

21%

Higher net margin than 65% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

66th percentile

20%

Faster asset growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

78%

Faster revenue growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$220,996

Up $36,707 (+20%) from 2020

Net Assets

Up

$220,996

Up $36,707 (+20%) from 2020

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$177,716

Up $77,846 (+78%) from 2020

Expenses

Up

$141,009

Up $29,254 (+26%) from 2020

Net Income

Up

$36,707

Up $48,592 (+409%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $47,699Liabilities 2012: $02012Assets 2013: $52,697Liabilities 2013: $02013Assets 2014: $74,385Liabilities 2014: $02014Assets 2015: $154,128Liabilities 2015: $02015Assets 2016: $164,371Net Assets 2016: $164,3712016Assets 2017: $203,191Net Assets 2017: $203,1912017Assets 2018: $229,667Net Assets 2018: $229,6672018Assets 2019: $196,174Net Assets 2019: $196,1742019Assets 2020: $184,289Net Assets 2020: $184,2892020Assets 2021: $220,996Liabilities 2021: $0Net Assets 2021: $220,9962021Assets 2022: $187,912Liabilities 2022: $0Net Assets 2022: $187,9122022Assets 2023: $204,971Liabilities 2023: $0Net Assets 2023: $204,9712023Assets 2024: $222,453Liabilities 2024: $0Net Assets 2024: $222,4532024Assets 2025: $212,836Liabilities 2025: $0Net Assets 2025: $212,8362025

Highlighted filing

2021

Assets$220,996
Liabilities$0
Net Assets$220,996

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $70,961Expenses 2012: $68,561Net Income 2012: $2,4002012Revenue 2013: $80,917Expenses 2013: $75,919Net Income 2013: $4,9982013Revenue 2014: $103,434Expenses 2014: $81,746Net Income 2014: $21,6882014Revenue 2015: $129,279Expenses 2015: $91,468Net Income 2015: $37,8112015Revenue 2016: $119,423Expenses 2016: $109,180Net Income 2016: $10,2432016Revenue 2017: $160,389Expenses 2017: $121,569Net Income 2017: $38,8202017Revenue 2018: $154,212Expenses 2018: $127,736Net Income 2018: $26,4762018Revenue 2019: $145,599Expenses 2019: $179,092Net Income 2019: -$33,4932019Revenue 2020: $99,870Expenses 2020: $111,755Net Income 2020: -$11,8852020Revenue 2021: $177,716Expenses 2021: $141,009Net Income 2021: $36,7072021Revenue 2022: $105,128Expenses 2022: $138,212Net Income 2022: -$33,0842022Revenue 2023: $158,517Expenses 2023: $141,458Net Income 2023: $17,0592023Revenue 2024: $179,937Expenses 2024: $162,456Net Income 2024: $17,4812024Revenue 2025: $204,583Expenses 2025: $214,200Net Income 2025: -$9,6172025

Highlighted filing

2021

Revenue$177,716
Expenses$141,009
Net Income$36,707
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jan 12, 2022
Return Version
2020v4.1
Gross Receipts
$227,514
Mission and Program Overview

Mission

Provide a free county fair to educate the youth of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$90,160$110,390▲ $20,230
Cash and Non-Interest-Bearing Accounts$15,297$10,766▼ $4,531
Total Assets$184,289$220,996▲ $36,707
Other Assets Total$78,832$99,840▲ $21,008
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$184,289$220,996▲ $36,707
Total Net Assets Fund Balance$184,289$220,996▲ $36,707
Total Liabilities and Net Assets / Fund Balance$184,289$220,996▲ $36,707

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$99,840--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$78,832$0▲ $22,422$0$99,840
2019$77,924$0▲ $2,271$0$78,832
2018$78,144$0▲ $1,274$0$77,924
2017$74,650$0▲ $4,969$0$78,144
2016$67,458$0▲ $8,538$0$74,650
Compensation and Service Providers

Board Members and Trustees

NameTitle
Drew WilliamsPast President
Curtis BierbaumPresident
Mike DreagerVice President
Beth BornholdtDirector
Cory SchollDirector
Doug MurphyDirector
Eric HansenDirector
Grant StuartDirector
Mariah WrightDirector
Mike JacobsenDirector
Paul HocampDirector
Shane DebordDirector
Stephen RitterDirector
Trevor BeckerDirector
Liz DenneySecretary
Wayne VictorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$62,260
Program Service Revenue
$15,103
Investment Income
$22,628
Other Revenue
$77,725
Change in Net Assets
$36,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,009
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$27,504$21,100$0$48,604
Office Expenses$7,074$0$0$7,074
Insurance$4,924$0$0$4,924
Conferences and Meetings$0$4,700$0$4,700
Advertising$2,571$0$0$2,571
Fees for Service Investment Mgmnt Fees$0$1,415$0$1,415
Other Expenses$0$1,209$0$1,209
Total Functional Expenses$81,828$59,181$0$141,009
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
Annual disclosure for covered persons
No
Audit committee
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
Yes
Filing and Contact Details

Filer

Filer Name
Cass County Fair Association
EIN
42-6075534
Phone
7122431132
Address
805 WEST 10TH STREET, ATLANTIC, IA 50022

Signing Officer

Name
Curtis Bierbaum
Title
President
Phone
7122431132
Signed
2022-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curtis Bierbaum
Formed
2014
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
400

Preparer

Firm
Rush CPA & Associates PLLC
Address
222 Chestnut Street Suite 102, Atlantic, IA 50022
Preparer
Matthew Mullenix
Phone
7122437770
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

The organization reviews their policy, trains their staff accordingly, sets responsibilities, encourages good behavior, and have a clear process to manage conflicts.

Pt V, Line 14B

The organization does not offer indoor tanning services.

Pt VI, Line 19

The organizations board created and voted upon the approved conflict of interest policy and approved that the 990 be issued to approved parties.

Pt VI, Line 3

The organization delegated management duties that were supervised by officers and directors.

Pt VI, Line 11B

Board members are given a copy of the 990 to review before filing.

Form 990, Part IX, Line 24E

Fair expense 9382. 9382. 0. 0.

Form 990, Part IX, Line 24E

Memorials 718. 0. 718. 0.

Form 990, Part IX, Line 24E

Judging 5922. 5922. 0. 0.

Form 990, Part IX, Line 24E

Plaques & trophies 4734. 4734. 0. 0.

Form 990, Part IX, Line 24E

Queen contest 7466. 7466. 0. 0.

Form 990, Part IX, Line 24E

Repairs & maintenance 13493. 0. 13493. 0.

Form 990, Part IX, Line 24E

Waste expense 3997. 0. 3997. 0.

Form 990, Part IX, Line 24E

EXHIBITS 400. 0. 400. 0.

Form 990, Part IX, Line 24E

Miscellaneous expense 2492. 0. 2492. 0.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31209
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt239755
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt022759
IRS990/OtherExpensesGrp/TotalAmt17998
IRS990/OtherExpensesGrp/TotalAmt239755
IRS990/OtherExpensesGrp/TotalAmt31209
IRS990/OtherRevenueMiscGrp/BusinessCd0721210
IRS990/OtherRevenueMiscGrp/BusinessCd1713990
IRS990/OtherRevenueMiscGrp/Desc0CAMPING
IRS990/OtherRevenueMiscGrp/Desc1ENTERTAINMENT
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt131060
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt03200
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt131060
IRS990/OtherRevenueTotalAmt043245
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CURTIS BIERBAUM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/Desc0PROMOTION OF EDUCATING THE YOUTH
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015103
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt041171
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02774
IRS990/PYOtherExpensesAmt0111755
IRS990/PYOtherRevenueAmt035790
IRS990/PYProgramServiceRevenueAmt020135
IRS990/PYRevenuesLessExpensesAmt0-11885
IRS990/PYTotalExpensesAmt0111755
IRS990/PYTotalRevenueAmt099870
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt036707
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015103
IRS990/SavingsAndTempCashInvstGrp/BOYAmt090160
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0110390
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt077363
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt061306
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt033185
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt037887
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035823
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0245564
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt022628
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02774
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01711
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05195
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014221
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt046529
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0127523
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt047203
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0150427
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0150346
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0145114
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0620613
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022628
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02774
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01711
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05195
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014221
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt046529
IRS990ScheduleA/InvestmentIncomeCYPct00.05100
IRS990ScheduleA/InvestmentIncomePYPct00.02600
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.94900
IRS990ScheduleA/PublicSupportPY509Pct00.97400
IRS990ScheduleA/PublicSupportTotal509Amt0866177
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0204886
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0108509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0183612
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0188233
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0180937
IRS990ScheduleA/Total509Grp/TotalAmt0866177
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0912706
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01414
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt078832
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt099840
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt022422
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01363
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt077924
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt078832
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02271
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01494
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt078144
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt077924
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01274
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01475
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt074650
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt078144
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04969
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01346
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt067458
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt074650

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$2.05$2.14$0.10
2024Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$1.80$1.62$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$1.59$1.41$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$1.05$1.38$0.33
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$1.78$1.41$0.37
2020Detailed filing. Detailed filing data is available for this year.$1.84$1.84$1.00$1.12$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.96$1.96$1.46$1.79$0.33
2018Detailed filing. Detailed filing data is available for this year.$2.30$2.30$1.54$1.28$0.26
2017Detailed filing. Detailed filing data is available for this year.$2.03$2.03$1.60$1.22$0.39
2016Detailed filing. Detailed filing data is available for this year.$1.64$1.64$1.19$1.09$0.10
2015Summary only. Only limited summary data is available for this year.$1.54$0.00$1.29$0.91$0.38
2014Summary only. Only limited summary data is available for this year.$0.74$0.00$1.03$0.82$0.22
2013Summary only. Only limited summary data is available for this year.$0.53$0.00$0.81$0.76$0.05
2012Summary only. Only limited summary data is available for this year.$0.48$0.00$0.71$0.69$0.02