Civic Intelligence

Buffalo County Agricultural Association

EIN 47-6032565 • 501(c)5 • Kearney, NE

Profile

To provide a variety of events including the county fair and other educational, agricultural, and entertainment events.

PO Box 74Kearney, NE 68848

n/A

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.03x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

60th percentile

16%

Higher net margin than 60% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

7th percentile

$0

Higher top officer pay than 7% of similar nonprofits.

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

501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

36th percentile

4.4%

Faster asset growth than 36% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

13%

Faster revenue growth than 63% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$15,422,674

Up $655,715 (+4.4%) from 2024

Liabilities

Up

$425,151

Up $91,742 (+28%) from 2024

Net Assets

Up

$14,997,523

Up $563,973 (+3.9%) from 2024

Operations
Liabilities / Revenue67th percentileNet Margin60th percentile

Revenue

Up

$3,515,656

Up $392,813 (+13%) from 2024

Expenses

Up

$2,951,683

Up $41,765 (+1.4%) from 2024

Net Income

Up

$563,973

Up $351,048 (+165%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $14,516,718Liabilities 2011: $1,741,517Net Assets 2011: $12,775,2012011Assets 2012: $14,472,676Liabilities 2012: $1,744,015Net Assets 2012: $12,728,6612012Assets 2013: $15,108,083Liabilities 2013: $2,504,711Net Assets 2013: $12,603,3722013Assets 2014: $14,778,249Liabilities 2014: $2,252,647Net Assets 2014: $12,525,6022014Assets 2015: $14,604,930Liabilities 2015: $2,055,952Net Assets 2015: $12,548,9782015Assets 2016: $14,627,442Liabilities 2016: $2,056,914Net Assets 2016: $12,570,5282016Assets 2017: $14,487,161Liabilities 2017: $2,091,412Net Assets 2017: $12,395,7492017Assets 2018: $13,785,717Liabilities 2018: $1,580,130Net Assets 2018: $12,205,5872018Assets 2019: $13,465,346Liabilities 2019: $1,253,094Net Assets 2019: $12,212,2522019Assets 2020: $13,079,496Liabilities 2020: $619,741Net Assets 2020: $12,459,7552020Assets 2021: $13,995,299Liabilities 2021: $584,446Net Assets 2021: $13,410,8532021Assets 2022: $14,912,793Liabilities 2022: $854,577Net Assets 2022: $14,058,2162022Assets 2023: $14,920,887Liabilities 2023: $700,262Net Assets 2023: $14,220,6252023Assets 2024: $14,766,959Liabilities 2024: $333,409Net Assets 2024: $14,433,5502024Assets 2025: $15,422,674Liabilities 2025: $425,151Net Assets 2025: $14,997,5232025

Highlighted filing

2025

Assets$15,422,674
Liabilities$425,151
Net Assets$14,997,523
Open 2025 Filing

Operations Trend

Revenue Growth63rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,151,8042011Revenue 2012: $1,437,032Expenses 2012: $1,504,009Net Income 2012: -$66,9772012Expenses 2013: $1,538,4172013Revenue 2014: $1,639,289Expenses 2014: $1,717,059Net Income 2014: -$77,7702014Revenue 2015: $1,758,307Expenses 2015: $1,734,931Net Income 2015: $23,3762015Revenue 2016: $1,875,716Expenses 2016: $1,884,902Net Income 2016: -$9,1862016Revenue 2017: $1,757,771Expenses 2017: $1,932,550Net Income 2017: -$174,7792017Revenue 2018: $2,138,567Expenses 2018: $2,328,729Net Income 2018: -$190,1622018Revenue 2019: $2,177,032Expenses 2019: $2,170,367Net Income 2019: $6,6652019Revenue 2020: $2,057,316Expenses 2020: $1,809,813Net Income 2020: $247,5032020Revenue 2021: $2,220,640Expenses 2021: $1,269,542Net Income 2021: $951,0982021Revenue 2022: $2,842,209Expenses 2022: $2,194,846Net Income 2022: $647,3632022Revenue 2023: $2,704,053Expenses 2023: $2,541,644Net Income 2023: $162,4092023Revenue 2024: $3,122,843Expenses 2024: $2,909,918Net Income 2024: $212,9252024Revenue 2025: $3,515,656Expenses 2025: $2,951,683Net Income 2025: $563,9732025

Highlighted filing

2025

Revenue$3,515,656
Expenses$2,951,683
Net Income$563,973
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,422,674
Liabilities
$425,151
Net assets
$14,997,523
Revenue
$3,515,656
Expenses
$2,951,683
Net income
$563,973
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.4$0.43$15.0$3.52$2.95$0.56
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$0.33$14.4$3.12$2.91$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$0.70$14.2$2.70$2.54$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$0.85$14.1$2.84$2.19$0.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$0.58$13.4$2.22$1.27$0.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$0.62$12.5$2.06$1.81$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$1.25$12.2$2.18$2.17$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$1.58$12.2$2.14$2.33$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$2.09$12.4$1.76$1.93$0.17
2016Detailed filing. Detailed filing data is available for this year.$14.6$2.06$12.6$1.88$1.88$0.01
2015Detailed filing. Detailed filing data is available for this year.$14.6$2.06$12.5$1.76$1.73$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$2.25$12.5$1.64$1.72$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$2.50$12.6$1.54
2012Summary only. Only limited summary data is available for this year.$14.5$1.74$12.7$1.44$1.50$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$1.74$12.8$1.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.5
Gross Receipts
$3,515,656
Mission and Program Overview

Mission

To provide a variety of events including the county fair and other educational, agricultural, and entertainment events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$11,976,601$13,000,752▲ $1,024,151
Land, Buildings, and Equipment, Net$12,026,601$11,520,979▼ $505,622
Cash and Non-Interest-Bearing Accounts$2,029,865$3,069,503▲ $1,039,638
Cap Stk Tr Prin Current Funds$2,456,949$1,996,771▼ $460,178
Accounts Receivable$710,493$832,192▲ $121,699
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$14,766,959$15,422,674▲ $655,715
Liabilities
Deferred Revenue$199,791$258,986▲ $59,195
Accounts Payable and Accrued Expenses$133,618$166,165▲ $32,547
Total Liabilities$333,409$425,151▲ $91,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,433,550$14,997,523▲ $563,973
Total Liabilities and Net Assets / Fund Balance$14,766,959$15,422,674▲ $655,715

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,110,678$6,772,408-
Land$227,983--
Equipment$182,318$1,043,774-
Compensation and Service Providers
Top Officer Pay7th percentile

Board Members and Trustees

NameTitle
Brian MoorePresident
Alan KegleyVice President
Barry LittellMember
Cathy HervertMember
Jeff RichterMember
Jeremy SchulteMember
Mac CampbellMember
Ron LoeffelholzMember
Steve RogersSecretary
Tim MannleinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,885,384
Program Service Revenue
$0
Investment Income
$55,818
Other Revenue
$1,574,454
All Other Contributions
$1,885,384
Change in Net Assets
$563,973

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,515,656
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,515,656
Total Revenue per Form 990
$3,515,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,520,950
Salaries, Compensation, and Employee Benefits$430,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$597,875-$597,875
Other Salaries and Wages-$390,690-$390,690
All Other Expenses$8,743$180,967-$189,710
Insurance-$184,488-$184,488
Occupancy-$175,118-$175,118
Fees for Services Other-$166,475-$166,475
Advertising$84,452--$84,452
Other Expenses$844,747$55,129-$55,129
Payroll Taxes-$29,268-$29,268
Other Employee Benefits-$10,775-$10,775
Interest-$1,476-$1,476
Total Functional Expenses$937,942$2,013,741$0$2,951,683

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,951,683
Total Expenses per Audited Statements$2,951,683
Total Expenses per Form 990$2,951,683
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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

“Reviewed at next regular meeting.”

Form 990, Part VI, Section C, line 19

“Disclosure may be requested at 3807 avenue n, kearney, ne 68847.”

Filing and Contact Details

Filer

Filer Name
Buffalo County Agricultural Association
EIN
47-6032565
Phone
3082361201
Address
PO BOX 74, KEARNEY, NE 68848

Signing Officer

Name
Brian Moore
Title
President
Phone
3082361201
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Moore
Formed
1913
Legal Domicile
Ne
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
0

Preparer

Firm
KSO CPA's PC
Address
404 E 25TH STREET, KEARNEY, NE 68847
Preparer
Jessica Dailey CPA
Phone
3082345565
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“Accounting principles generally accepted in the United States of America require management to evaluate tax position taken by the Agricultural Association and recognize a tax liability (or asset) if the Agricultural Association has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Agricultural Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Agricultural Association has open tax years subject to income tax examinations for the years ending June 30, 2025, 2024 and 2023 that remain subject to examination for federal and applicable state income taxes. The Agricultural Association's policy is to include penalties and interest associated with income taxes as income tax and interest expense, respectively. The Agricultural Association did not incur any penalties or interest on income taxes for the periods being reported on.”

Raw XML Appendix381 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0133618
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IRS990/AccountsReceivableGrp/EOYAmt0832192
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE A VARIETY OF EVENTS INCLUDING THE COUNTY FAIR AND OTHER EDUCATIONAL, AGRICULTURAL, AND ENTERTAINMENT EVENTS.
IRS990/AdvertisingGrp/ProgramServicesAmt084452
IRS990/AdvertisingGrp/TotalAmt084452
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IRS990/AuditCommitteeInd00
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IRS990/BooksInCareOfDetail/PhoneNum03082361201
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0BUFFALO CO FAIRGROUNDS BOX 74
IRS990/BooksInCareOfDetail/USAddress/CityNm0KEARNEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd068848
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt02456949
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IRS990/CashNonInterestBearingGrp/BOYAmt02029865
IRS990/CashNonInterestBearingGrp/EOYAmt03069503
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0597875
IRS990/DepreciationDepletionGrp/TotalAmt0597875
IRS990/Desc0TO PROVIDE A VARIETY OF EVENTS INCLUDING THE COUNTY FAIR AND OTHER EDUCATIONAL, AGRICULTURAL, AND ENTERTAINMENT EVENTS.
IRS990/DescribedInSection501c3Ind00
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IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FederalGrantAuditRequiredInd00
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IRS990/FeesForServicesOtherGrp/TotalAmt0166475
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0BARRY LITTELL
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IRS990/Form990PartVIISectionAGrp/PersonNm3MAC CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm4RON LOEFFELHOLZ
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IRS990/Form990PartVIISectionAGrp/PersonNm6STEVE ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm7ALAN KEGLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8BRIAN MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm9TIM MANNLEIN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
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IRS990/FSAuditedInd01
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt066
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0NE
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
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IRS990/MissionDesc0TO PROVIDE A VARIETY OF EVENTS INCLUDING THE COUNTY FAIR AND OTHER EDUCATIONAL, AGRICULTURAL, AND ENTERTAINMENT EVENTS.
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0507585
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0175118
IRS990/OccupancyGrp/TotalAmt0175118
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010775
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010775
IRS990/OtherExpensesGrp/Desc0GRANDSTAND ENTERTAINMEN
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2FAIRBOARD EXPENSE
IRS990/OtherExpensesGrp/Desc3SALES TAX EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0155400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt166080
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt255129
IRS990/OtherExpensesGrp/ProgramServicesAmt0844747
IRS990/OtherExpensesGrp/TotalAmt0844747
IRS990/OtherExpensesGrp/TotalAmt1155400
IRS990/OtherExpensesGrp/TotalAmt266080
IRS990/OtherExpensesGrp/TotalAmt355129
IRS990/OtherRevenueMiscGrp/BusinessCd0711300
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0GRANDSTAND RECEIPTS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc2FAIR BOOTH RENTAL
IRS990/OtherRevenueMiscGrp/ExclusionAmt0954353
IRS990/OtherRevenueMiscGrp/ExclusionAmt141562
IRS990/OtherRevenueMiscGrp/ExclusionAmt229923
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0954353
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt141562
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt229923
IRS990/OtherRevenueTotalAmt01066869
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0390690
IRS990/OtherSalariesAndWagesGrp/TotalAmt0390690
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029268
IRS990/PayrollTaxesGrp/TotalAmt029268
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt011976601
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt013000752
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRIAN MOORE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01511051
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt045199
IRS990/PYOtherExpensesAmt02450440
IRS990/PYOtherRevenueAmt01566593
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0212925
IRS990/PYSalariesCompEmpBnftPaidAmt0459478
IRS990/PYTotalExpensesAmt02909918
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03122843
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0563973
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt0182729
IRS990/RentalIncomeOrLossGrp/RealAmt0324856
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0999502
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt06772408
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt017883086
IRS990ScheduleD/EquipmentGrp/BookValueAmt0182318
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01043774
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01226092
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02951683
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0227983
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0227983
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03515656
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require management to evaluate tax position taken by the Agricultural Association and recognize a tax liability (or asset) if the Agricultural Association has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Agricultural Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Agricultural Association has open tax years subject to income tax examinations for the years ending June 30, 2025, 2024 and 2023 that remain subject to examination for federal and applicable state income taxes. The Agricultural Association's policy is to include penalties and interest associated with income taxes as income tax and interest expense, respectively. The Agricultural Association did not incur any penalties or interest on income taxes for the periods being reported on.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011520979
IRS990ScheduleD/TotalExpensesPerForm990Amt02951683
IRS990ScheduleD/TotalRevenuePerForm990Amt03515656
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03515656
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02951683
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AT NEXT REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISCLOSURE MAY BE REQUESTED AT 3807 AVENUE N, KEARNEY, NE 68847.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt014766959
IRS990/TotalAssetsEOYAmt015422674
IRS990/TotalAssetsGrp/BOYAmt014766959
IRS990/TotalAssetsGrp/EOYAmt015422674
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01885384
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02013741
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0937942
IRS990/TotalFunctionalExpensesGrp/TotalAmt02951683
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0333409
IRS990/TotalLiabilitiesEOYAmt0425151
IRS990/TotalLiabilitiesGrp/BOYAmt0333409
IRS990/TotalLiabilitiesGrp/EOYAmt0425151
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014433550
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014997523
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0937942
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01630272
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03515656
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014766959
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt015422674
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 74
IRS990/USAddress/CityNm0KEARNEY
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068848
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0buffalocountyfairgrounds.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03082361201
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUFFALO COUNTY AGRICULTURAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BUFF
ReturnHeader/Filer/EIN0476032565
ReturnHeader/Filer/PhoneNum03082361201
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 74
ReturnHeader/Filer/USAddress/CityNm0KEARNEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068848
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820692739
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSO CPA's PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 E 25TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KEARNEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068847
ReturnHeader/PreparerPersonGrp/PhoneNum03082345565
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JESSICA DAILEY CPA
ReturnHeader/ReturnTs02026-01-13T13:07:25-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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