Civic Intelligence

Sioux Empire Fair Association Inc

EIN 46-0209185 • 501(c)5 • Sioux Falls, SD

View Organization Page

Profile

The mission of the w.h. Lyon fairground is to be a fun, hands-on agricultural, educational institution that reflects, supports, uplifts and entertains the sioux empire.

100 N Lyon BlvdSioux Falls, SD 57107

www.siouxempirefair.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.16x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.12x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-0.6%

Higher net margin than 26% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$134,248

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

0.1%

Faster asset growth than 28% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-1.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$1,937,832

Up $1,615 (+0.1%) from 2023

Liabilities

Up

$309,042

Up $18,668 (+6.4%) from 2023

Net Assets

Down

$1,628,790

Down $17,053 (-1.0%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin26th percentile

Revenue

Down

$2,678,619

Down $50,141 (-1.8%) from 2023

Expenses

Down

$2,695,672

Down $163,557 (-5.7%) from 2023

Net Income

Up

-$17,053

Up $113,416 (+87%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $999,972Liabilities 2011: $455,195Net Assets 2011: $544,7772011Assets 2012: $1,059,282Liabilities 2012: $394,005Net Assets 2012: $665,2772012Assets 2013: $1,177,005Liabilities 2013: $297,666Net Assets 2013: $879,3392013Assets 2014: $1,106,129Liabilities 2014: $290,126Net Assets 2014: $816,0032014Assets 2015: $1,206,401Liabilities 2015: $289,989Net Assets 2015: $916,4122015Assets 2016: $1,299,599Liabilities 2016: $353,846Net Assets 2016: $945,7532016Assets 2017: $1,286,743Liabilities 2017: $418,995Net Assets 2017: $867,7482017Assets 2018: $1,373,199Liabilities 2018: $291,169Net Assets 2018: $1,082,0302018Assets 2019: $1,383,013Liabilities 2019: $289,273Net Assets 2019: $1,093,7402019Assets 2020: $1,354,280Liabilities 2020: $403,012Net Assets 2020: $951,2682020Assets 2021: $1,938,315Liabilities 2021: $292,252Net Assets 2021: $1,646,0632021Assets 2022: $2,054,274Liabilities 2022: $277,962Net Assets 2022: $1,776,3122022Assets 2023: $1,936,217Liabilities 2023: $290,374Net Assets 2023: $1,645,8432023Assets 2024: $1,937,832Liabilities 2024: $309,042Net Assets 2024: $1,628,7902024

Highlighted filing

2024

Assets$1,937,832
Liabilities$309,042
Net Assets$1,628,790
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,751,2672011Expenses 2012: $1,940,4602012Revenue 2013: $2,163,923Expenses 2013: $1,949,861Net Income 2013: $214,0622013Revenue 2014: $2,006,969Expenses 2014: $2,070,305Net Income 2014: -$63,3362014Revenue 2015: $2,209,453Expenses 2015: $2,109,044Net Income 2015: $100,4092015Revenue 2016: $2,161,036Expenses 2016: $2,131,695Net Income 2016: $29,3412016Revenue 2017: $2,065,756Expenses 2017: $2,143,761Net Income 2017: -$78,0052017Revenue 2018: $2,333,928Expenses 2018: $2,119,646Net Income 2018: $214,2822018Revenue 2019: $2,274,657Expenses 2019: $2,262,947Net Income 2019: $11,7102019Revenue 2020: $1,641,500Expenses 2020: $1,783,972Net Income 2020: -$142,4722020Revenue 2021: $2,671,698Expenses 2021: $1,976,903Net Income 2021: $694,7952021Revenue 2022: $2,659,235Expenses 2022: $2,528,986Net Income 2022: $130,2492022Revenue 2023: $2,728,760Expenses 2023: $2,859,229Net Income 2023: -$130,4692023Revenue 2024: $2,678,619Expenses 2024: $2,695,672Net Income 2024: -$17,0532024

Highlighted filing

2024

Revenue$2,678,619
Expenses$2,695,672
Net Income-$17,053
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,937,832
Liabilities
$309,042
Net assets
$1,628,790
Revenue
$2,678,619
Expenses
$2,695,672
Net income
-$17,053
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.94$0.31$1.63$2.68$2.70$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.94$0.29$1.65$2.73$2.86$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.05$0.28$1.78$2.66$2.53$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.94$0.29$1.65$2.67$1.98$0.69
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.40$0.95$1.64$1.78$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.38$0.29$1.09$2.27$2.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.37$0.29$1.08$2.33$2.12$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.29$0.42$0.87$2.07$2.14$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.35$0.95$2.16$2.13$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.29$0.92$2.21$2.11$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.29$0.82$2.01$2.07$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.18$0.30$0.88$2.16$1.95$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.39$0.67$1.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.46$0.54$1.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 18, 2025
Return Version
2024v5.0
Gross Receipts
$2,759,621
Mission and Program Overview

Mission

The mission of the w.h. Lyon fairground is to be a fun, hands-on agricultural, educational institution that reflects, supports, uplifts and entertains the sioux empire.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$891,810$1,000,161▲ $108,351
Savings and Temporary Cash Investments$890,453$769,785▼ $120,668
Accounts Receivable$20,296$32,754▲ $12,458
Prepaid Expenses and Deferred Charges$9,683$11,157▲ $1,474
Total Assets$1,936,217$1,937,832▲ $1,615
Other Assets Total$123,975$123,975→ $0
Liabilities
Other Liabilities$156,036$144,663▼ $11,373
Accounts Payable and Accrued Expenses$101,248$124,324▲ $23,076
Deferred Revenue$33,090$40,055▲ $6,965
Total Liabilities$290,374$309,042▲ $18,668
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,645,843$1,628,790▼ $17,053
Total Net Assets Fund Balance$1,645,843$1,628,790▼ $17,053
Total Liabilities and Net Assets / Fund Balance$1,936,217$1,937,832▲ $1,615

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$924,463$1,942,311$2,866,774
Equipment$65,604$56,829$122,433
Buildings$10,094$3,945$14,039
Other Assets Org$123,975--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott WickPresident/ceFT$125,800$8,448$134,248

Board Members and Trustees

NameTitle
Jo HausmanChair
Dan PirrungVice Chair
Art NordstromBoard Member
Brooke HendrickxBoard Member
Bruce SharpeBoard Member
Duane MlsnaBoard Member
Gerald BeningaBoard Member
Jeff SchmittBoard Member
Jon CarrollBoard Member
Mike MillerBoard Member
Monica NussbaumBoard Member
Nathan SkadsenBoard Member
Scott AxtelBoard Member
Steve MunkBoard Member
Mary Jo BealSecretary
Dave KnudsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$178,142
Program Service Revenue
$1,440,755
Investment Income
$56,896
Other Revenue
$1,002,826
All Other Contributions
$178,142
Change in Net Assets
$-17,053

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,754,992
Revenue Not Reported on Financial Statements
$-76,373
Other Revenue Adjustments
$-76,373
Total Revenue per Audited Statements
$2,754,992
Total Revenue per Form 990
$2,678,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,955,930
Salaries, Compensation, and Employee Benefits$739,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$453,642$61,079-$514,721
Occupancy$278,780$31,991-$310,771
Fees for Services Other$162,337--$162,337
Current Officers, Directors, Trustees, and Key Employees-$125,800-$125,800
Advertising$107,998$12,107-$120,105
Depreciation Depletion$106,094--$106,094
Insurance$64,965$35,657-$100,622
All Other Expenses$74,015$1,853-$75,868
Other Expenses$39,097$19,852-$58,949
Fees for Services Accounting$3,994$50,264-$54,258
Office Expenses$3,695$47,480-$51,175
Payroll Taxes$36,475$12,997-$49,472
Other Employee Benefits$21,636$18,223-$39,859
Travel$2,910$16,369-$19,279
Pension Plan Contributions$7,710$2,180-$9,890
Fees for Services Legal-$5,683-$5,683
Interest$4,035$180-$4,215
Total Functional Expenses$2,250,344$445,328$0$2,695,672

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,772,045
Expenses per Audited Statements$2,695,672
Total Expenses per Form 990$2,695,672
Expenses Not Reported on Form 990$76,373
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Scott WickEmployeeCompensationNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Eidl Loan$144,663
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 2

“Sioux empire fair association sioux empire fair association pres/ceo secretary family”

Form 990, Page 6, Part VI, Line 11B

“The 990 and 990-t are sent out in advance of filing, via email, to board members, who are given notice of the deadline by which to make comments. In addition, the ceo/president reviews the 990 prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy covers board members, officers, and members of a committee with governing board delegated powers. A request is made annually to disclose any potential conflict. The board makes a determination as to whether a conflict of interest exists, and, if so, implements procedures to evaluate the issue or transaction involved. The board member, officer, or committee member involved must refrain from voting.”

Form 990, Page 6, Part VI, Line 15A

“The president/ceo has an annual compensation contract that is reviewed and approved by the independent governing body at each annual meeting.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Sioux Empire Fair Association Inc
EIN
46-0209185
Phone
6053677178
Address
100 N LYON BLVD, SIOUX FALLS, SD 57107

Signing Officer

Name
Scott Wick
Title
President/CEO
Phone
6057284614
Signed
2025-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Wick
Formed
1940
Legal Domicile
Sd
Voting Board Members
17
Independent Board Members
15
Employees
254
Volunteers
50

Preparer

Firm
Elo Prof LLC
Address
PO BOX 249, MITCHELL, SD 57301
Preparer
Jamie a Eldeen CPA
Phone
6059967717
Supplemental Narrative

Additional Explanations

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

“To hold the sioux empire fair and other events for the benefit of the sioux empire”

Form 990, Part XI, Line 9

“Cost of goods sold 76,373 cost of goods sold -76,373”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“Cost of goods sold -76,373”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold 76,373”

Raw XML AppendixShowing 400 of 502 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/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION FACILITATES THE USE OF THE W.H. LYON FAIRGROUND FOR USE BY THE GENERAL PUBLIC ON A YEAR-ROUND BASIS. NEARLY 600,000 PEOPLE USE THE FAIRGROUNDS IN ANY GIVEN YEAR.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
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