Civic Intelligence

Western Kentucky State Fair Inc

990 • Fiscal year 2024 • EIN 61-0680320

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 25, 2025

Organization Profilewww.westernkystatefair.org
PO Box 325Hopkinsville, KY 42241

(270) 265-0070

Siviq Scores

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

Liabilities / Assets

89th percentile

0.20x

Higher debt load relative to assets than 89% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.29x

Higher debt load relative to revenue than 92% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

89th percentile

34%

Higher net margin than 89% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

84th percentile

19%

Faster asset growth than 84% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-13%

Faster revenue growth than 10% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$959,924

Up $152,978 (+19%) from 2023

Net Assets

Up

$768,611

Up $225,665 (+42%) from 2023

Liabilities

Down

$191,313

Down $72,687 (-28%) from 2023

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin89th percentile

Revenue

Down

$661,003

Down $97,885 (-13%) from 2023

Expenses

Down

$435,338

Down $167,758 (-28%) from 2023

Net Income

Up

$225,665

Up $69,873 (+45%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$1.0M$500K$0Assets 2010: $254,866Liabilities 2010: $21,921Net Assets 2010: $232,9452010Assets 2011: $260,360Liabilities 2011: $18,033Net Assets 2011: $242,3272011Assets 2012: $280,114Liabilities 2012: $13,915Net Assets 2012: $266,1992012Assets 2013: $318,204Liabilities 2013: $89,968Net Assets 2013: $228,2362013Assets 2014: $290,091Liabilities 2014: $81,830Net Assets 2014: $208,2612014Assets 2015: $194,972Liabilities 2015: $83,132Net Assets 2015: $111,8402015Assets 2016: $153,027Liabilities 2016: $87,284Net Assets 2016: $65,7432016Assets 2017: $236,346Liabilities 2017: $128,311Net Assets 2017: $108,0352017Assets 2018: $239,635Liabilities 2018: $105,985Net Assets 2018: $133,6502018Assets 2019: $218,615Liabilities 2019: $84,851Net Assets 2019: $133,7642019Assets 2020: $341,864Liabilities 2020: $218,940Net Assets 2020: $122,9242020Assets 2021: $463,217Liabilities 2021: $206,406Net Assets 2021: $256,8112021Assets 2022: $635,524Liabilities 2022: $182,609Net Assets 2022: $452,9152022Assets 2023: $806,946Liabilities 2023: $264,000Net Assets 2023: $542,9462023Assets 2024: $959,924Liabilities 2024: $191,313Net Assets 2024: $768,6112024

Highlighted filing

2024

Assets$959,924
Liabilities$191,313
Net Assets$768,611
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $279,4132010Expenses 2011: $306,4482011Expenses 2012: $306,9572012Revenue 2013: $271,110Expenses 2013: $309,073Net Income 2013: -$37,9632013Revenue 2014: $303,290Expenses 2014: $323,265Net Income 2014: -$19,9752014Revenue 2015: $242,162Expenses 2015: $338,589Net Income 2015: -$96,4272015Revenue 2016: $335,888Expenses 2016: $341,471Net Income 2016: -$5,5832016Revenue 2017: $363,514Expenses 2017: $262,599Net Income 2017: $100,9152017Revenue 2018: $393,426Expenses 2018: $328,091Net Income 2018: $65,3352018Revenue 2019: $285,105Expenses 2019: $281,671Net Income 2019: $3,4342019Revenue 2020: $62,638Expenses 2020: $100,191Net Income 2020: -$37,5532020Revenue 2021: $400,029Expenses 2021: $267,062Net Income 2021: $132,9672021Revenue 2022: $657,775Expenses 2022: $22,996Net Income 2022: $634,7792022Revenue 2023: $758,888Expenses 2023: $603,096Net Income 2023: $155,7922023Revenue 2024: $661,003Expenses 2024: $435,338Net Income 2024: $225,6652024

Highlighted filing

2024

Revenue$661,003
Expenses$435,338
Net Income$225,665
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 25, 2025
Return Version
2024v5.2
Gross Receipts
$661,003
Mission and Program Overview

Mission

To promote and advance the local tourism industry and economy while serving the entertainment, cultural and educational intersts of the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$542,946$768,611▲ $225,665
Land, Buildings, and Equipment, Net$343,318$591,369▲ $248,051
Cash and Non-Interest-Bearing Accounts$338,628$243,555▼ $95,073
Savings and Temporary Cash Investments$125,000$125,000→ $0
Total Assets$806,946$959,924▲ $152,978
Liabilities
Mortgage Notes Payable Secured by Investment Property$264,000$191,313▼ $72,687
Total Liabilities$264,000$191,313▼ $72,687
Net Assets / Fund Balance
Total Net Assets Fund Balance$542,946$768,611▲ $225,665
Total Liabilities and Net Assets / Fund Balance$806,946$959,924▲ $152,978

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$586,369$616,293-
Land$5,000--
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Brittany NewcomDirector
Dillon FlemingDirector
Donna CorneliusDirector
Glenda WrightDirector
Jack OremDirector
James DossettDirector
Karen Kopp VoshelDirector
Kayleigh GravesDirector
Kristi ThomasDirector
Preston RivesDirector
Terry MinuthDirector
Tom SholarDirector
Wesley LivingstonDirector
Brad HewellPres
Jeri Lynn FrittsSec
Barry CorneliusTreasurer
Kent BoydVP
Revenue and Support

Revenue Composition

Contributions and Grants
$234,221
Program Service Revenue
$426,782
Investment Income
$0
Other Revenue
$0
All Other Contributions
$230,196
Change in Net Assets
$225,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$435,338
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
Depreciation Depletion$0$0$0$39,972
Insurance$0$0$0$22,556
Other Expenses$0$0$0$12,040
Office Expenses$0$0$0$9,984
Advertising$0$0$0$9,935
Total Functional Expenses$0$0$0$435,338
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
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
Filing and Contact Details

Filer

Filer Name
Western Kentucky State Fair Inc
EIN
61-0680320
Phone
2702650070
Address
PO Box 325, Hopkinsville, KY 42241

Signing Officer

Name
Barry Cornelius
Title
Board member
Phone
2702650070
Signed
2025-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Cornelius
Formed
1951
Legal Domicile
Ky
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
200

Preparer

Firm
Terry J Minuth CPA
Address
1 Martin Lane, Elkton, KY 42220
Preparer
Terry Minuth
Phone
2702650070
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Returns are provided to officers for their review”

Raw XML Appendix397 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt458555
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0100000
IRS990/PYOtherExpensesAmt0603096
IRS990/PYProgramServiceRevenueAmt0658888
IRS990/PYRevenuesLessExpensesAmt0155792
IRS990/PYTotalExpensesAmt0603096
IRS990/PYTotalRevenueAmt0758888
IRS990/ReconcilationRevenueExpnssAmt0225665
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0542946
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0768611
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0125000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0586369
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0616293
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01202662
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt05000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0591369
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Returns are provided to officers for their review
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0806946
IRS990/TotalAssetsEOYAmt0959924
IRS990/TotalAssetsGrp/BOYAmt0806946
IRS990/TotalAssetsGrp/EOYAmt0959924
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0234221
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0435338
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0264000
IRS990/TotalLiabilitiesEOYAmt0191313
IRS990/TotalLiabilitiesGrp/BOYAmt0264000
IRS990/TotalLiabilitiesGrp/EOYAmt0191313
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0542946
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0768611
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt047600
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceRevenueAmt0426782
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0426782
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0661003
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0806946
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0959924
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 325
IRS990/USAddress/CityNm0Hopkinsville
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042241
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0www.westernkystatefair.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Barry Cornelius
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board member
ReturnHeader/BusinessOfficerGrp/PhoneNum02702650070
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Kentucky State Fair Inc
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0610680320
ReturnHeader/Filer/PhoneNum02702650070
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 325
ReturnHeader/Filer/USAddress/CityNm0Hopkinsville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042241
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263450125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TERRY J MINUTH CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 Martin Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elkton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042220
ReturnHeader/PreparerPersonGrp/PhoneNum02702650070
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Terry Minuth
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-30T11:19:29-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$959,924
Liabilities
$191,313
Net assets
$768,611
Revenue
$661,003
Expenses
$435,338
Net income
$225,665
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.60$1.91$7.69$6.61$4.35$2.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.07$2.64$5.43$7.59$6.03$1.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.36$1.83$4.53$6.58$0.23$6.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$2.06$2.57$4.00$2.67$1.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$2.19$1.23$0.63$1.00$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.85$1.34$2.85$2.82$0.03
2018Summary only. Only limited summary data is available for this year.$2.40$1.06$1.34$3.93$3.28$0.65
2017Summary only. Only limited summary data is available for this year.$2.36$1.28$1.08$3.64$2.63$1.01
2016Summary only. Only limited summary data is available for this year.$1.53$0.87$0.66$3.36$3.41$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.83$1.12$2.42$3.39$0.96
2014Detailed filing. Detailed filing data is available for this year.$2.90$0.82$2.08$3.03$3.23$0.20
2013Detailed filing. Detailed filing data is available for this year.$3.18$0.90$2.28$2.71$3.09$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.14$2.66$3.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.18$2.42$3.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.22$2.33$2.79