Civic Intelligence

Comal County Fair Assoc of Texas

EIN 74-1483674 • 501(c)3 • New Braunfels, TX

Profile

To organize agricultural fairs, encourage agricultural pursuits, and promote other benevolent, civic, educational, agricultural, and horticultural purposes

PO Box 310223New Braunfels, TX 78131-0223

www.comalcountyfair.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

75th percentile

23%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-0.0%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,933,897

Up $291,983 (+11%) from 2023

Liabilities

Down

$26,600

Down $5,554 (-17%) from 2023

Net Assets

Up

$2,907,297

Up $297,537 (+11%) from 2023

Revenue

Down

$1,295,431

Down $308 (-0.0%) from 2023

Expenses

Up

$998,769

Up $30,995 (+3.2%) from 2023

Net Income

Down

$296,662

Down $31,303 (-9.5%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $929,072Liabilities 2011: $12,003Net Assets 2011: $917,0692011Assets 2012: $1,310,285Liabilities 2012: $411,969Net Assets 2012: $898,3162012Assets 2013: $1,302,558Liabilities 2013: $372,158Net Assets 2013: $930,4002013Assets 2014: $945,344Liabilities 2014: $12,527Net Assets 2014: $932,8172014Assets 2015: $1,111,721Liabilities 2015: $10,083Net Assets 2015: $1,101,6382015Assets 2016: $1,296,035Liabilities 2016: $12,576Net Assets 2016: $1,283,4592016Assets 2017: $1,389,982Liabilities 2017: $10,000Net Assets 2017: $1,379,9822017Assets 2018: $1,529,965Liabilities 2018: $10,000Net Assets 2018: $1,519,9642018Assets 2019: $1,662,789Liabilities 2019: $10,537Net Assets 2019: $1,652,2522019Assets 2020: $1,460,520Liabilities 2020: $10,000Net Assets 2020: $1,450,5202020Assets 2021: $1,914,625Liabilities 2021: $10,000Net Assets 2021: $1,904,6252021Assets 2022: $2,292,405Liabilities 2022: $11,800Net Assets 2022: $2,280,6052022Assets 2023: $2,641,914Liabilities 2023: $32,154Net Assets 2023: $2,609,7602023Assets 2024: $2,933,897Liabilities 2024: $26,600Net Assets 2024: $2,907,2972024

Highlighted filing

2024

Assets$2,933,897
Liabilities$26,600
Net Assets$2,907,297

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $701,122Expenses 2011: $593,536Net Income 2011: $107,5862011Revenue 2012: $559,160Expenses 2012: $577,913Net Income 2012: -$18,7532012Revenue 2013: $641,599Expenses 2013: $609,515Net Income 2013: $32,0842013Revenue 2014: $715,044Expenses 2014: $713,512Net Income 2014: $1,5322014Revenue 2015: $858,800Expenses 2015: $691,155Net Income 2015: $167,6452015Revenue 2016: $922,733Expenses 2016: $742,216Net Income 2016: $180,5172016Revenue 2017: $862,933Expenses 2017: $766,779Net Income 2017: $96,1542017Revenue 2018: $946,007Expenses 2018: $806,624Net Income 2018: $139,3832018Revenue 2019: $879,705Expenses 2019: $749,217Net Income 2019: $130,4882019Revenue 2020: $42,120Expenses 2020: $244,557Net Income 2020: -$202,4372020Revenue 2021: $1,195,696Expenses 2021: $741,996Net Income 2021: $453,7002021Revenue 2022: $1,240,651Expenses 2022: $865,269Net Income 2022: $375,3822022Revenue 2023: $1,295,739Expenses 2023: $967,774Net Income 2023: $327,9652023Revenue 2024: $1,295,431Expenses 2024: $998,769Net Income 2024: $296,6622024

Highlighted filing

2024

Revenue$1,295,431
Expenses$998,769
Net Income$296,662

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.03$2.91$1.30$1.00$0.30
2023Summary only. Only limited summary data is available for this year.$2.64$0.03$2.61$1.30$0.97$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.01$2.28$1.24$0.87$0.38
2021Summary only. Only limited summary data is available for this year.$1.91$0.01$1.90$1.20$0.74$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.01$1.45$0.04$0.24$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.01$1.65$0.88$0.75$0.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.01$1.52$0.95$0.81$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.01$1.38$0.86$0.77$0.10
2016Summary only. Only limited summary data is available for this year.$1.30$0.01$1.28$0.92$0.74$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.86$0.69$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.93$0.72$0.71$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.30$0.37$0.93$0.64$0.61$0.03
2012Summary only. Only limited summary data is available for this year.$1.31$0.41$0.90$0.56$0.58$0.02
2011Summary only. Only limited summary data is available for this year.$0.93$0.01$0.92$0.70$0.59$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.0
Gross Receipts
$1,297,528
Mission and Program Overview

Mission

To organize agricultural fairs, encourage agricultural pursuits, and promote other benevolent, civic, educational, agricultural, and horticultural purposes

To organize agricultural fair, encourgage agricultural pursuits and promote other benevolent, civic, educational, agricutural, and horticultural purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,579,770$2,876,747▲ $296,977
Savings and Temporary Cash Investments$1,855,485$2,425,084▲ $569,599
Land, Buildings, and Equipment, Net$353,953$327,112▼ $26,841
Cash and Non-Interest-Bearing Accounts$368,225$128,867▼ $239,358
Prepaid Expenses and Deferred Charges$45,182$51,224▲ $6,042
Cap Stk Tr Prin Current Funds$28,800$29,675▲ $875
Accounts Receivable$16,558--
Inventories for Sale or Use$2,511$1,610▼ $901
Pd in Cap Srpls Land Bldg Eqp Fund$1,190$875▼ $315
Total Assets$2,641,914$2,933,897▲ $291,983
Liabilities
Other Liabilities$15,600$26,600▲ $11,000
Accounts Payable and Accrued Expenses$16,554--
Total Liabilities$32,154$26,600▼ $5,554
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,609,760$2,907,297▲ $297,537
Total Liabilities and Net Assets / Fund Balance$2,641,914$2,933,897▲ $291,983

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$130,097$913,646$1,043,743
Other Land Buildings$196,062$142,468$338,530
Equipment$953$241,714$242,667
Leasehold Improvements-$82,213$82,213
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arlon HansmannPresident
Brett NeelyPresident El
Sammy Sikes1st Vice Pre
Jay Windham2nd Vice Pre
Jacqueline BrownSecretary
Kimberlie BallardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,158,523
Investment Income
$76,227
Other Revenue
$60,681
Change in Net Assets
$296,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$813,016
Salaries, Compensation, and Employee Benefits$185,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,890$48,180-$172,070
Insurance$44,415$44,415-$88,830
Depreciation Depletion$61,187--$61,187
All Other Expenses$57,736$2,110-$59,846
Occupancy$52,699$5,855-$58,554
Other Expenses$23,719$23,719-$47,438
Office Expenses$10,971$32,912-$43,883
Advertising$30,750--$30,750
Conferences and Meetings$8,093$8,093-$16,186
Payroll Taxes$9,852$3,831-$13,683
Total Functional Expenses$829,654$169,115$0$998,769
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Carnival Deposits$10,000
Grounds Deposit$7,300
Livestock Deposits$6,500
Hall Deposits$1,800
Sound System Deposit$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 11B

Executive committee reviews return prior to filing.

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

Enforcement of conflicts policy. Board members review conflict issues at their annual directors meeting and resolve them at that time.

Form 990, Page 6, Part VI, Line 19

Governing documents, tax returns, conflicts of interest, financials are made available upon request.

Filing and Contact Details

Filer

Filer Name
Comal County Fair Association
EIN
74-1483674
Phone
8306251505
Address
PO BOX 310223, NEW BRAUNFELS, TX 78131-0223

Signing Officer

Name
Arlon Hansmann
Title
President
Phone
8306251505
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlon Hansmann
Formed
1964
Voting Board Members
60
Independent Board Members
60
Employees
169
Volunteers
400

Preparer

Firm
HOLTMAN & COMPANY LLC CPA'S
Address
876 LOOP 337 STE 501, NEW BRAUNFELS, TX 78130
Preparer
Ha Holtman Jr CPA
Phone
8306251182
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

OTHER 875

Raw XML AppendixShowing 400 of 401 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
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt462680
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IRS990/RentalIncomeOrLossGrp/RealAmt060681
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt01158523
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt016685
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04670
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0109040
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01158523
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01174471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01177031
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt034083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04748744
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt076227
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt028143
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04670
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0109040
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt061960
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt060510
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0182151
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IRS990ScheduleA/PublicSupportCY509Pct00.94240
IRS990ScheduleA/PublicSupportPY509Pct00.96660
IRS990ScheduleA/PublicSupportTotal509Amt04765429
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01158523
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0913646
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0953
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0241714
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0242667
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt082213
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt082213
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0196062
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0142468
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0338530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CARNIVAL DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GROUNDS DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LIVESTOCK DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HALL DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SOUND SYSTEM DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0327112
IRS990ScheduleD/TotalLiabilityAmt026600
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE COMMITTEE REVIEWS RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY. BOARD MEMBERS REVIEW CONFLICT ISSUES AT THEIR ANNUAL DIRECTORS MEETING AND RESOLVE THEM AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, TAX RETURNS, CONFLICTS OF INTEREST, FINANCIALS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER 875
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalEmployeeCnt0169
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0829654
IRS990/TotalFunctionalExpensesGrp/TotalAmt0998769
IRS990/TotalGrossUBIAmt00
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IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt020940
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt020940
IRS990/TotalProgramServiceExpensesAmt0829654
IRS990/TotalProgramServiceRevenueAmt01158523
IRS990/TotalRevenueGrp/ExclusionAmt0136908
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01158523
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01295431
IRS990/TotalVolunteersCnt0400
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02641914
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02933897
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 310223
IRS990/USAddress/CityNm0NEW BRAUNFELS
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078131
IRS990/VotingMembersGoverningBodyCnt060
IRS990/VotingMembersIndependentCnt060
IRS990/WebsiteAddressTxt0COMALCOUNTYFAIR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARLON HANSMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08306251505
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMAL COUNTY FAIR ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF TEXAS
ReturnHeader/Filer/BusinessNameControlTxt0COMA
ReturnHeader/Filer/EIN0741483674
ReturnHeader/Filer/PhoneNum08306251505
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 310223
ReturnHeader/Filer/USAddress/CityNm0NEW BRAUNFELS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0781310223
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0742386589
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOLTMAN & COMPANY LLC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0876 LOOP 337 STE 501
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW BRAUNFELS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078130
ReturnHeader/PreparerPersonGrp/PhoneNum08306251182
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HA HOLTMAN JR CPA
ReturnHeader/ReturnTs02025-08-14T00:44:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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