Operate and maintain the Sheboygan County Fair grounds year round, conduct annual five day County Fair to promote agricultural, mechanical, and household arts.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$82K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $293K a year · 15% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$82K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
+132% vs prior year
Spent
$1.6M
To programs
85%
Net assets
$2.3M
By yearFY2020–FY2025
Revenue
$2.0M
FY2021▲ +132%
Tap a bar for its year
Revenue by fiscal year
FY2020$845K
FY2021$2.0M
FY2022$2.1M
FY2023$2.0M
FY2024$2.0M
FY2025$2.8M
Expenses
$1.6M
FY2021▲ +63%
Tap a bar for its year
Expenses by fiscal year
FY2020$958K
FY2021$1.6M
FY2022$1.6M
FY2023$1.8M
FY2024$1.8M
FY2025$2.1M
Net assets
$2.3M
FY2021▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.9M
FY2021$2.3M
FY2022$2.7M
FY2023$2.9M
FY2024$3.1M
FY2025$3.8M

From the FY2021 Form 990 (year ending November 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1978.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.3M Management & general 7% · $117K Fundraising 7% · $111K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $82K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$36,414Pt VII · Sec A
Treasurer
$11,402Pt VII · Sec A
$7,194Pt VII · Sec A
$5,981Pt VII · Sec A
Spr Int Grds
$4,150Pt VII · Sec A
2nd V-Pres
$4,112Pt VII · Sec A
1st V-Pres
$3,800Pt VII · Sec A
$3,625Pt VII · Sec A

Brenda Phipps’s $56K as Manager is at the 12th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Brenda Phipps$55,690$50,500$50,500———
Patti Boedecker———$36,414$36,414$34,320
Dave Mohs———$12,614$11,402$7,400
William Lubach$50$5,632$10,927$7,647$7,194$2,275
Scott Theobald———$7,340$5,981$2,525
Chuck Beck$6,565$3,519$3,500———
Warren Luedke———$50$4,150$2,350
Allen Fenner$3,530$2,554$3,535$3,517$4,112$900

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sheboygan County Fair Association executive salaries →

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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 15aYes

Programs and updates

Operate fairgrounds and host an annual fair promoting agriculture and arts.

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Provided by the organization

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2 programs · $1.3M · in their own filed words · FY2020
01

Agricultural county fair includes, exhibits, displays, demonstrations, judging, food and entertainment during the five day event. Annual fair attendance was 99,713 for 2021. Due to COVID-19 the fair was cancelled for 2020.

$838Kprogram expense
02

Plymouth dirt track racing provides various racing events on a quarter mile dirt race track for the general public's entertainment. Go to WWW.PLYMOUTHDTR.COM for more details.

$497Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.4M
Other incomeLn 4–11$248K
Gifts and grantsLn 1h$187K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.3M
Managementcol C$117K
Fundraisingcol D$111K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$151K
Total assetsLn 16$2.3M
LiabilitiesLn 26$5K
PeoplePt VI, VII
10
listed · VII A
PaidVII A10
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$187K
Government grantsLn 1e$59K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$112K
Other incomeLn 4–11$248K
Gains on assetsLn 7$112K
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$151K
Cash and savings togetherLn 1–2$151K
Land, buildings, equipmentLn 10c$2.1M
Total assetsLn 16$2.3M
LiabilitiesLn 26$5K
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 5254
VolunteersI 611
Fiscal year endsHeaderNovember
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 FY21End FY21
Cash and savingsLn 1–2$7K$151K
Land, buildings, equipmentLn 10c$2.0M$2.1M
Total assetsLn 16$2.0M$2.3M
LiabilitiesLn 26$151K$5K
Net assetsLn 32$1.9M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$100K$48K$30K$21K
Other salaries and wagesLn 7$290K$218K$15K$56K
Payroll taxesLn 10$30K$21K$4K$6K
Legal feesLn 11b$977$977
Accounting feesLn 11c$5K$4K$2K
Other fees for servicesLn 11g$286K$286K
Advertising and promotionLn 12$41K$18K$24K
Office expensesLn 13$38K$10K$29K
Information technologyLn 14$2K$2K
OccupancyLn 16$45K$36K$3K$6K
TravelLn 17$65$65
Conferences, conventions and meetingsLn 19$4K$1K$3K
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$130K$115K$500$14K
InsuranceLn 23$44K$40K$1K$3K
Other expenses (24a–d)Ln 24$487K$485K$1K
All other expensesLn 24e$52K$48K$4K
Total functional expensesLn 25$1.6M$1.3M$117K$111K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.8M$2.1M$643K$3.8M 990 PDF
FY2024Filed with the IRS May 6, 2025 $2.0M$1.8M$175K$3.1M 990 PDF
FY2023Filed with the IRS Oct 10, 2024 $2.0M$1.8M$194K$2.9M 990 PDF
FY2022 $2.1M$1.6M$456K$2.7M 990 PDF
FY2021 ViewingFiled with the IRS Oct 12, 2022 $2.0M$1.6M$400K$2.3M 990 PDF
FY2020Filed with the IRS Oct 15, 2021 $845K$958K−$113K$1.9M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $1,962,294 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $166,201$186,591
I-9 Program service revenuePrior year $608,820$1,416,398
I-10 Investment income$111,625
I-11 Other revenuePrior year $69,649$247,680
I-12 Total revenuePrior year $844,670$1,962,294
I-13 Grants and similar amounts paidPrior year $1,000$2,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $222,982$419,527
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $733,525$1,140,470
I-18 Total expensesPrior year $957,507$1,561,997
I-19 Revenue less expensesPrior year −$112,837$400,297
Part VI · Governance 8 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,962,294 across 7 lines filed
Lines not itemized here account for $171,396 of total revenue; see the IRS return.
VIII-1e Government grants$58,521
VIII-1f All other contributions, gifts and grants$128,070
VIII-1h Total contributions, gifts and grants$186,591
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $991,619 · Unrelated business $424,779$1,416,398
VIII-6 Net rental income or lossExcluded from tax $76,284$76,284
VIII-7 Net gain or loss on sales of assetsExcluded from tax $111,625$111,625
VIII-12 Total revenueRelated to mission $991,619 · Unrelated business $586,195 · Excluded from tax $197,889$1,962,294
Part IX · Statement of functional expenses $1,561,997 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $2,000$2,000
IX-5 Pay of current officers, directors and key staffPrograms $48,454 · Management $30,421 · Fundraising $21,118$99,993
IX-7 Other salaries and wagesPrograms $218,027 · Management $15,453 · Fundraising $56,062$289,542
IX-10 Payroll taxesPrograms $20,579 · Management $3,509 · Fundraising $5,904$29,992
IX-11b Legal feesManagement $977$977
IX-11c Accounting feesPrograms $3,533 · Management $1,767$5,300
IX-11g Other fees for servicesPrograms $286,204$286,204
IX-12 Advertising and promotionPrograms $17,532 · Management $23,849$41,381
IX-13 Office expensesPrograms $9,512 · Management $28,616$38,128
IX-14 Information technologyPrograms $2,053$2,053
IX-16 OccupancyPrograms $36,178 · Management $2,726 · Fundraising $5,855$44,759
IX-17 TravelPrograms $65$65
IX-19 Conferences, conventions and meetingsPrograms $1,334 · Management $2,863$4,197
IX-20 InterestManagement $4,421$4,421
IX-22 Depreciation, depletion and amortizationPrograms $115,462 · Management $500 · Fundraising $14,283$130,245
IX-23 InsurancePrograms $39,778 · Management $1,415 · Fundraising $2,572$43,765
IX-24 Other expenses (24a–d)Programs $485,497 · Fundraising $1,016$486,513
IX-24e All other expensesPrograms $48,073 · Fundraising $4,389$52,462
IX-25 Total functional expensesPrograms $1,334,281 · Management $116,517 · Fundraising $111,199$1,561,997
Part X · Balance sheet $2,297,030 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $6,894$150,908
X-10c Land, buildings and equipment, netStart of year $2,035,811$2,146,122
X-16 Total assetsStart of year $2,042,705$2,297,030
X-26 Total liabilitiesStart of year $151,206$5,234
X-27 Net assets without donor restrictionsStart of year $1,891,499$2,291,796
X-32 Total net assets or fund balancesStart of year $1,891,499$2,291,796
X-33 Total liabilities and net assetsStart of year $2,042,705$2,297,030
Part XI · Reconciliation of net assets $2,291,796 net assets at year end
XI-1 Total revenue$1,962,294
XI-2 Total expenses$1,561,997
XI-3 Revenue less expenses$400,297
XI-4 Net assets at start of year$1,891,499
XI-10 Net assets at end of year$2,291,796

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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