Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 61-1052444 • 501(c)5 • Leitchfield, KY
Profile
To provide a community-based environment for recreation, fellowship and education through a county fair and other activities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
95th percentile
Faster revenue growth than 95% of similar nonprofits.
Assets
Up$387,161
Up $155,218 (+67%) from 2024
Liabilities
Flat$37,055
Flat from 2024
Net Assets
Up$350,106
Up $155,218 (+80%) from 2024
Revenue
Up$478,600
Up $165,754 (+53%) from 2024
Expenses
Up$323,382
Up $30,751 (+11%) from 2024
Net Income
Up$155,218
Up $135,003 (+668%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide a community-based environment for recreation, fellowship and education through a county fair and other activities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $89,184 | $217,004 | ▲ $127,820 |
| Cap Stk Tr Prin Current Funds | $174,673 | $194,889 | ▲ $20,216 |
| Cash and Non-Interest-Bearing Accounts | $142,759 | $170,157 | ▲ $27,398 |
| Rtn Earn Endowment Incm Other Fnds | $20,215 | $155,217 | ▲ $135,002 |
| Total Assets | $231,943 | $387,161 | ▲ $155,218 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $37,055 | $37,055 | → $0 |
| Total Liabilities | $37,055 | $37,055 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $194,888 | $350,106 | ▲ $155,218 |
| Total Liabilities and Net Assets / Fund Balance | $231,943 | $387,161 | ▲ $155,218 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $80,639 | $449,549 | $530,188 |
| Other Land Buildings | $129,365 | $225,721 | $355,086 |
| Land | $7,000 | - | $7,000 |
| Name | Title |
|---|---|
| Kevin Pharis | President |
| Adam Williams | Director |
| Billy Dallas | Director |
| Blake Aubrey | Director |
| Brian Pierce | Director |
| Jayme Pharis-owens | Director |
| Keith Galloway | Director |
| Keith Jones | Director |
| Rhonda White | Director |
| Wes Whitmore | Director |
| Cameron Decker | Alternate Di |
| Todd Cave | Secretary |
| William Thomason | Treasurer |
| Tyler Harrell | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 1 | $29,563 | Fair Market Value (FMV) |
| Total Noncash Contributions | 1 | $29,563 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $323,382 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $44,637 | - | - | $44,637 |
| Insurance | $31,036 | - | - | $31,036 |
| Advertising | $17,182 | - | - | $17,182 |
| Other Expenses | $17,131 | - | - | $17,131 |
| Conferences and Meetings | $16,140 | - | - | $16,140 |
| Depreciation Depletion | $12,688 | - | - | $12,688 |
| Fees for Services Accounting | - | $1,850 | - | $1,850 |
| Office Expenses | $1,497 | - | - | $1,497 |
| Total Functional Expenses | $321,532 | $1,850 | $0 | $323,382 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Director Owned | Electrical Project | No | $118,252 |
| - | Officer Owned | Insurance | No | $9,130 |
“Kevin pharis jayme pharis-owens director director daughter kevin pharis pharis electric director owner”
“Organization has stockholders.”
“The 990 is reviewed by the governing body and approved prior to filing.”
“Conflict of interest policy is regularly and consistently monitored by the governing body who enforces compliance with the policy. This is done through review and discussion at board meetings.”
“Compensation of ceo, executive director, or top management is determined by the approval of board members and review of such arrangements.”
“The entity does not have any employees, therefore, the compensation policy does not apply.”
“Governing documents are available upon request.”
“To provide a community-based environment for recreation, fellowship and education through a county fair and other activities.”
“Repairs & maintenance 14,063 0 0 taxes & licenses 12,638 0 0 supplies 10,614 0 0 rent 3,500 0 0 contribution & donation 1,750 0 0 miscellaneous expenses 722 0 0 postage 584 0 0 trophies, prizes, awards 460 0 0 dues & subscriptions 306 0 0 total 44,637 0 0”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A COMMUNITY-BASED ENVIRONMENT FOR RECREATION, FELLOWSHIP AND EDUCATION THROUGH A COUNTY FAIR AND OTHER ACTIVITIES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 17182 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17182 |
| IRS990/AllOtherContributionsAmt | 0 | 32063 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 44637 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 44637 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | WILLIAM THOMASON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2702594938 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 425 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LEITCHFIELD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 42754 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 174673 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 194889 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 142759 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 170157 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 16140 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 16140 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 129024 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2124 |
| IRS990/CYOtherExpensesAmt | 0 | 323382 |
| IRS990/CYOtherRevenueAmt | 0 | 6842 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 340610 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 155218 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 323382 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 478600 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 12688 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12688 |
| IRS990/Desc | 0 | TO PROVIDE A COMMUNITY-BASED ENVIRONMENT FOR RECREATION, FELLOWSHIP AND EDUCATION THROUGH A COUNTY FAIR AND OTHER ACTIVITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1850 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1850 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BLAKE AUBREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILLY DALLAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CAMERON DECKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEITH GALLOWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KEITH JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JAYME PHARIS-OWENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BRIAN PIERCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RHONDA WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WES WHITMORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ADAM WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TODD CAVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | TYLER HARRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | KEVIN PHARIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | WILLIAM THOMASON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ALTERNATE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1951 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GovernmentGrantsAmt | 0 | 96961 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 478600 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 31036 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31036 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2124 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2124 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 675270 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 89184 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 217004 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 892274 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE A COMMUNITY-BASED ENVIRONMENT FOR RECREATION, FELLOWSHIP AND EDUCATION THROUGH A COUNTY FAIR AND OTHER ACTIVITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 37055 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 37055 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 194888 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 350106 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 29563 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1497 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1497 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | CARNIVAL PERCENTAGE |
| IRS990/OtherExpensesGrp/Desc | 1 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | WINNERS CERTIFICATES |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 122229 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 38919 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 20073 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 17131 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 122229 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 38919 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20073 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17131 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OFF-SEASON RENT |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6633 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 209 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6633 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 209 |
| IRS990/OtherRevenueTotalAmt | 0 | 6842 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM THOMASON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GATE RECEIPTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DISPLAY SPACE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ADVERTISING |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | EVENT ENTRY FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | COMMISSION BOOTHS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 262089 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 29848 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 28280 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 14375 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 3098 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 262089 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 29848 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 28280 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 14375 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 3098 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TO PROVIDE A COMMUNITY-BASED ENVIRONMENT FOR RECREATION, FELLOWSHIP AND EDUCATION THROUGH A COUNTY FAIR AND OTHER ACTIVITIES. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2500 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3006 |
| IRS990/PYOtherExpensesAmt | 0 | 292631 |
| IRS990/PYOtherRevenueAmt | 0 | 12019 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 295321 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 20215 |
| IRS990/PYTotalExpensesAmt | 0 | 292631 |
| IRS990/PYTotalRevenueAmt | 0 | 312846 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 155218 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 20215 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 155217 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 80639 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 449549 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 530188 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 7000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 7000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 129365 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 225721 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 355086 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 217004 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | GRAYSON COUNTY FARM BUREAU |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | PHARIS ELECTRIC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | OFFICER OWNED |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | DIRECTOR OWNED |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 9130 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 118252 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | INSURANCE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | ELECTRICAL PROJECT |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | GOODS/SERVICES |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 29563 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PROVIDE A COMMUNITY-BASED ENVIRONMENT FOR RECREATION, FELLOWSHIP AND EDUCATION THROUGH A COUNTY FAIR AND OTHER ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | KEVIN PHARIS JAYME PHARIS-OWENS DIRECTOR DIRECTOR DAUGHTER KEVIN PHARIS PHARIS ELECTRIC DIRECTOR OWNER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZATION HAS STOCKHOLDERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS REVIEWED BY THE GOVERNING BODY AND APPROVED PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED BY THE GOVERNING BODY WHO ENFORCES COMPLIANCE WITH THE POLICY. THIS IS DONE THROUGH REVIEW AND DISCUSSION AT BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION OF CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT IS DETERMINED BY THE APPROVAL OF BOARD MEMBERS AND REVIEW OF SUCH ARRANGEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ENTITY DOES NOT HAVE ANY EMPLOYEES, THEREFORE, THE COMPENSATION POLICY DOES NOT APPLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | REPAIRS & MAINTENANCE 14,063 0 0 TAXES & LICENSES 12,638 0 0 SUPPLIES 10,614 0 0 RENT 3,500 0 0 CONTRIBUTION & DONATION 1,750 0 0 MISCELLANEOUS EXPENSES 722 0 0 POSTAGE 584 0 0 TROPHIES, PRIZES, AWARDS 460 0 0 DUES & SUBSCRIPTIONS 306 0 0 TOTAL 44,637 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 231943 |
| IRS990/TotalAssetsEOYAmt | 0 | 387161 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 231943 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 387161 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 129024 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1850 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 321532 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 323382 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 37055 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 37055 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 37055 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 37055 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 194888 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 350106 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2920 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 2920 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 340610 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 349576 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 478600 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 231943 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 387161 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | P O BOX 425 |
| IRS990/USAddress/CityNm | 0 | LEITCHFIELD |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 42755 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 14 |
| IRS990/VotingMembersIndependentCnt | 0 | 14 |
| IRS990/WebsiteAddressTxt | 0 | WWW.GRAYSONCOUNTYFAIR.NET |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM THOMASON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2702599601 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GRAYSON COUNTY FAIR INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GRAY |
| ReturnHeader/Filer/EIN | 0 | 611052444 |
| ReturnHeader/Filer/PhoneNum | 0 | 2702599601 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 425 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEITCHFIELD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 42755 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611189912 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BUCKLES TRAVIS & HART PLLC |
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