philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

The Logan County Fair Board INC

Tax-deductible

Russellville, KY501(c)(3)Unclassified EIN 32-0287110Revenue $287K in FY2025Latest return filed Jan 29, 2026

On file with the IRSRussellville, KYTax-exempt since Sep 2014Publicly supported charity — 170(b)(1)(A)(vi)

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $300 a year.

How does your 990 look to donors? Take the 10-Question Audit

To receive, maintain, and accept as assets of the corporation any property, whether real, personal, or mixed, by way of gift, bequest, devise or purchase from any perosn, firm, trust, or corporaion, to be held, administered, and disposed of exclusively for charitable, historical, religious, educational, and scientific purposes within the meaning of section 501(c)(3) of the internal revenue code, as amended, which would benefit the citizens of southern kentucky; but no gift, bequest, devise, or purchase of any such property shall be received or made and accepted if IT is conditioned or limited in such manner as shall require the disposition of income or principle to any organiztion other that a 'charitable organization- or for any purpose other than 'charitable purposes' which would jeopardize the status of the corporation as an entity exempt from federal income tax prusuant tot he relevant provision of the internal revenue code, as amended

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 32-0287110) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $356K a year · 76% of revenue · last 2 filings
A surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
18.1 mo
of spending, in cash
18.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
16
of 16 voting members
16 of 16 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$287K
-55% vs prior year
Spent
$175K
To programs
100%
Net assets
$838K
By yearFY2024–FY2025
Revenue
$287K
FY2025▼ -55%
Tap a bar for its year
Revenue by fiscal year
FY2024$644K
FY2025$287K
Expenses
$175K
FY2025▲ +291%
Tap a bar for its year
Expenses by fiscal year
FY2024$45K
FY2025$175K
Net assets
$838K
FY2025▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2024$726K
FY2025$838K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Support Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $175K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

18 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Jason Brown
Cattlemen's
$0Pt VII · Sec A
Jay Campbell
FFA / Farm B
$0Pt VII · Sec A
Bobby Collins
At Large Rep
$0Pt VII · Sec A
Barry Cornelius
Horseman's R
$0Pt VII · Sec A
Tracy Epley
At Large Rep
$0Pt VII · Sec A
Lindsey Harkleroad
JR Board Mem
$0Pt VII · Sec A
Jayce Harmon
JR Board Mem
$0Pt VII · Sec A
Brooke Higgins
At Large Rep
$0Pt VII · Sec A
See The Logan County Fair Board INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Accepts and manages property for charitable, historical, religious, educational, and scientific purposes benefiting Southern Kentucky.

Questions for The Logan County Fair Board INC

Tap to ask. The Logan County Fair Board INC sees how many people are interested.

Your first name shows with your question. The Logan County Fair Board INC answers here, for everyone.

1 program · $175K · in their own filed words · FY2024
01

To facilitate the use or transfer of assets for charitable purposes to benefit the citizens of southern kentucky.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 32-0287110) · Dispute this line
$175Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$287K
Ln 12
Gifts and grantsLn 1h$160K
Fees for servicesLn 2g$130K
Money outPt IX
$175K
Ln 25
Programscol B$175K
Owns and owesPt X
$838K
net assets · Ln 32
Cash and savingsLn 1–2$263K
Total assetsLn 16$838K
LiabilitiesLn 26$0
PeoplePt VI, VII
18
listed · VII A
PaidVII A0
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$160K
Government grantsLn 1e$104K
Fees for servicesLn 2g$130K
Total revenueLn 12$287K
Assets in detailPt X, end of year
CashLn 1$163K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$263K
Other assetsLn 15$575K
Total assetsLn 16$838K
LiabilitiesLn 26$0
Net assetsLn 32$838K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$491K$263K
Total assetsLn 16$726K$838K
LiabilitiesLn 26$0$0
Net assetsLn 32$726K$838K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$7K$7K
OccupancyLn 16$2K$2K
TravelLn 17$585$585
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$142K$142K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$175K$175K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jan 29, 2026 $287K$175K$112K$838K 990 PDF
FY2024Filed with the IRS May 15, 2025 $644K$45K$600K$726K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $287,477 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $629,825$160,250
I-9 Program service revenue$129,783
I-10 Investment incomePrior year $51$0
I-11 Other revenuePrior year $14,473−$2,556
I-12 Total revenuePrior year $644,349$287,477
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $44,701$175,003
I-18 Total expensesPrior year $44,701$175,003
I-19 Revenue less expensesPrior year $599,648$112,474
Part VI · Governance 16 of 16 board members independent, 4 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $287,477 across 5 lines filed
Lines not itemized here account for −$2,556 of total revenue; see the IRS return.
VIII-1e Government grants$104,000
VIII-1f All other contributions, gifts and grants$56,250
VIII-1h Total contributions, gifts and grants$160,250
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $129,783$129,783
VIII-12 Total revenueExcluded from tax $127,227$287,477
Part IX · Statement of functional expenses $175,003 across 8 lines filed
IX-11c Accounting feesPrograms $2,555$2,555
IX-12 Advertising and promotionPrograms $7,780$7,780
IX-13 Office expensesPrograms $6,550$6,550
IX-16 OccupancyPrograms $2,063$2,063
IX-17 TravelPrograms $585$585
IX-23 InsurancePrograms $10,673$10,673
IX-24 Other expenses (24a–d)Programs $142,253$142,253
IX-24e All other expensesPrograms $2,544$2,544
IX-25 Total functional expensesPrograms $175,003 · Management $0 · Fundraising $0$175,003
Part X · Balance sheet $838,310 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $390,836$163,310
X-2 Savings and temporary cash investmentsStart of year $100,000$100,000
X-15 Other assetsStart of year $235,000$575,000
X-16 Total assetsStart of year $725,836$838,310
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $725,836$838,310
X-32 Total net assets or fund balancesStart of year $725,836$838,310
X-33 Total liabilities and net assetsStart of year $725,836$838,310
Part XI · Reconciliation of net assets $838,310 net assets at year end
XI-1 Total revenue$287,477
XI-2 Total expenses$175,003
XI-3 Revenue less expenses$112,474
XI-4 Net assets at start of year$725,836
XI-10 Net assets at end of year$838,310

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.