Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Kenton County Fair Association Inc
EIN 61-6033688 • 501(c)3 • Independence, KY
Profile
Conduct the kenton county fair as an educational event.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$634,964
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$634,964
No earlier filing loaded for comparison.
Revenue
$330,215
No earlier filing loaded for comparison.
Expenses
$307,007
No earlier filing loaded for comparison.
Net Income
$23,208
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $634,964
- Liabilities
- $0
- Net assets
- $634,964
- Revenue
- $330,215
- Expenses
- $307,007
- Net income
- $23,208
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- Jun 10, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $330,215
Mission and Program Overview
Mission
Conduct the kenton county fair as an educational event.
Conduct the county fair as an educational event for 4-h club members & ffa chapter members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $611,756 | $634,964 | ▲ $23,208 |
| Savings and Temporary Cash Investments | $225,000 | $275,000 | ▲ $50,000 |
| Land, Buildings, and Equipment, Net | $232,287 | $222,551 | ▼ $9,736 |
| Cash and Non-Interest-Bearing Accounts | $154,469 | $137,413 | ▼ $17,056 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $611,756 | $634,964 | ▲ $23,208 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $611,756 | $634,964 | ▲ $23,208 |
| Total Liabilities and Net Assets / Fund Balance | $611,756 | $634,964 | ▲ $23,208 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $140,085 | $60,036 | $200,121 |
| Other Land Buildings | $82,466 | $10,438 | $92,904 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Cap Kiser | President |
| Kevin Mccarty | Vice President |
| Brandon Williams | Member |
| Kevin Stamper | Member |
| Mary Ann Roark | Member |
| Nancy Kloentrup | Member |
| Scott Parker | Member |
| Kara Gurley | Secretary |
| Mike Mcdonald | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $330,215
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $23,208
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $307,007 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $40,131 | - | - | $40,131 |
| Other Expenses | $30,407 | - | - | $30,407 |
| Insurance | $24,356 | - | - | $24,356 |
| Depreciation Depletion | $14,610 | - | - | $14,610 |
| Office Expenses | $10,120 | - | - | $10,120 |
| Conferences and Meetings | $7,391 | - | - | $7,391 |
| Fees for Services Accounting | $5,750 | - | - | $5,750 |
| Advertising | $2,322 | - | - | $2,322 |
| Total Functional Expenses | $307,007 | $0 | $0 | $307,007 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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 A, Line 6
“The kenton county fair association has nine directors on the board.”
Form 990, Part VI, Section A, Line 7A
“The nine directors on the board have the power to elect the members on the board of directors.”
Form 990, Part VI, Section B, Line 11B
“Tax forms are reviewed by the board of directors after completion.”
Form 990, Part VI, Section B, Line 12
“We are required to follow the ky statues that cover conflict of interest.”
Form 990, Part VI, Section B, Line 15
“All officers and directors donate their time and do everything that needs to be done without compensation.”
Form 990, Part VI, Section C, Line 19
“All documents are available for review at any time upon request of the president.”
Filing and Contact Details
Filer
- Filer Name
- Kenton County Fair Association Inc
- EIN
- 61-6033688
- Phone
- 8592505416
- Address
- PO BOX 101, INDEPENDENCE, KY 41051-0101
Signing Officer
- Name
- Cap Kiser
- Title
- President
- Phone
- 8592505416
- Signed
- 2025-06-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Cap Kiser
- Formed
- 1963
- Legal Domicile
- Ky
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 50
Preparer
- Firm
- Blue & Co LLC
- Address
- 720 EAST PETE ROSE WAY STE 100, CINCINNATI, OH 45202
- Preparer
- Stephen P Mann CPA
- Phone
- 5132414507
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Cash awards: program service expenses 15,310. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,310. Support: program service expenses 7,826. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,826. Bank fees: program service expenses 5,842. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,842. Improvements & repairs: program service expenses 3,336. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,336. Drinks & ice: program service expenses 3,085. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,085. Judges: program service expenses 1,430. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,430. Memorials: program service expenses 1,275. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,275. Postage & printing: program service expenses 868. Management and general expenses 0. Fundraising expenses 0. Total expenses 868. Item awards: program service expenses 698. Management and general expenses 0. Fundraising expenses 0. Total expenses 698. Equipment: program service expenses 461. Management and general expenses 0. Fundraising expenses 0. Total expenses 461.”
Part XII
“The audit committee and the association audits the books annually.”
Raw XML Appendix379 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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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 382756 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 352653 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3131 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1394593 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3131 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 60036 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 200121 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 82466 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10438 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 92904 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 222551 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE KENTON COUNTY FAIR ASSOCIATION HAS NINE DIRECTORS ON THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE NINE DIRECTORS ON THE BOARD HAVE THE POWER TO ELECT THE MEMBERS ON THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TAX FORMS ARE REVIEWED BY THE BOARD OF DIRECTORS AFTER COMPLETION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WE ARE REQUIRED TO FOLLOW THE KY STATUES THAT COVER CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL OFFICERS AND DIRECTORS DONATE THEIR TIME AND DO EVERYTHING THAT NEEDS TO BE DONE WITHOUT COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL DOCUMENTS ARE AVAILABLE FOR REVIEW AT ANY TIME UPON REQUEST OF THE PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CASH AWARDS: PROGRAM SERVICE EXPENSES 15,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,310. SUPPORT: PROGRAM SERVICE EXPENSES 7,826. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,826. BANK FEES: PROGRAM SERVICE EXPENSES 5,842. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,842. IMPROVEMENTS & REPAIRS: PROGRAM SERVICE EXPENSES 3,336. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,336. DRINKS & ICE: PROGRAM SERVICE EXPENSES 3,085. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,085. JUDGES: PROGRAM SERVICE EXPENSES 1,430. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,430. MEMORIALS: PROGRAM SERVICE EXPENSES 1,275. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,275. POSTAGE & PRINTING: PROGRAM SERVICE EXPENSES 868. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 868. ITEM AWARDS: PROGRAM SERVICE EXPENSES 698. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 698. EQUIPMENT: PROGRAM SERVICE EXPENSES 461. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 461. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE AUDIT COMMITTEE AND THE ASSOCIATION AUDITS THE BOOKS ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | PART XII |
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| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 101 |
| IRS990/USAddress/CityNm | 0 | INDEPENDENCE |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 41051 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | KENTONCOUNTYFAIR.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAP KISER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8592505416 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KENTON COUNTY FAIR ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KENT |
| ReturnHeader/Filer/EIN | 0 | 616033688 |
| ReturnHeader/Filer/PhoneNum | 0 | 8592505416 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 101 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | INDEPENDENCE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 410510101 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351178661 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BLUE & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 720 EAST PETE ROSE WAY STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CINCINNATI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 45202 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5132414507 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEPHEN P MANN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-25T09:37:23-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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