Dubuque County Fair Association FY2020 filing

Not tax-deductible

Dubuque, IA501(c)(5)Since 1938Mutual / membership EIN 42-0781909Revenue $678K in FY2020

On file with the IRS14569 Old Highway Rd, 52002-9602 · Dubuque, IATax-exempt since Nov 1967

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The Dubuque County Fair Association exists to bring people together and provide an atmosphere where family traditions are created and continued.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$52K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
4 of 6
filings with a surplus
Average surplus $91K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$169K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$678K
Spent
$730K
To programs
0%
Net assets
$686K
By yearFY2020–FY2025
Revenue
$678K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$678K
FY2021$1.4M
FY2022$1.3M
FY2023$1.3M
FY2024$1.5M
FY2025$1.3M
Expenses
$730K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$730K
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M
FY2025$1.1M
Net assets
$686K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$686K
FY2021$909K
FY2022$956K
FY2023$948K
FY2024$1.1M
FY2025$1.3M

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 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 Nov 1967.

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

Who runs it and what they're paid

23 people listed on the 990; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Manager
$52,300Pt VII · Sec A
1st Vice President
$0Pt VII · Sec A
2nd Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kevin Kotz$49,815$51,632$54,200$52,000$52,300$52,300
John Bries$8,882—————

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 Dubuque 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Hosts country fairs with music, races, and food.

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Provided by the organization

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1 program · in their own filed words · FY2019
01

Dubuque County Fair Association. Fair Activities Include

Livestock and farm activities, as well as musical entertainment, stock car races, and concessions. A total of 11,271 persons attended the annual fair.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$678K
Ln 12
Other incomeLn 4–11$359K
Fees for servicesLn 2g$213K
Gifts and grantsLn 1h$105K
Money outPt IX
$730K
Ln 25
Owns and owesPt X
$686K
net assets · Ln 32
Cash and savingsLn 1–2$92K
Total assetsLn 16$855K
LiabilitiesLn 26$169K
PeoplePt VI, VII
23
listed · VII A
PaidVII A1
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Government grantsLn 1e$38K
Fundraising eventsLn 1c$15K
Fees for servicesLn 2g$213K
Investment incomeLn 3$168
Other incomeLn 4–11$359K
Total revenueLn 12$678K
Assets in detailPt X, end of year
CashLn 1$55K
SavingsLn 2$37K
Cash and savings togetherLn 1–2$92K
Land, buildings, equipmentLn 10c$702K
Other assetsLn 15$32K
Total assetsLn 16$855K
LiabilitiesLn 26$169K
Net assetsLn 32$686K
OperationsPt I, VI
EmployeesI 537
VolunteersI 6150
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$133K$92K
Land, buildings, equipmentLn 10c$710K$702K
Total assetsLn 16$888K$855K
LiabilitiesLn 26$150K$169K
Net assetsLn 32$738K$686K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$47K$0$0$0
Other salaries and wagesLn 7$185K$0$0$0
Other employee benefitsLn 9$4K$0$0$0
Payroll taxesLn 10$20K$0$0$0
Legal feesLn 11b$346$0$0$0
Accounting feesLn 11c$10K$0$0$0
Advertising and promotionLn 12$38K$0$0$0
Office expensesLn 13$10K$0$0$0
OccupancyLn 16$73K$0$0$0
Conferences, conventions and meetingsLn 19$640$0$0$0
InterestLn 20$8K$0$0$0
Depreciation, depletion and amortizationLn 22$55K$0$0$0
InsuranceLn 23$58K$0$0$0
Other expenses (24a–d)Ln 24$206K$0$0$0
All other expensesLn 24e$13K$0$0$0
Total functional expensesLn 25$730K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.3M$1.1M$218K$1.3M 990 PDF
FY2024 $1.5M$1.4M$115K$1.1M 990 PDF
FY2023 $1.3M$1.3M−$8K$948K 990 PDF
FY2022 $1.3M$1.2M$47K$956K 990 PDF
FY2021 $1.4M$1.1M$222K$909K 990 PDF
FY2020 Viewing $678K$730K−$52K$686K 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 FY2020 990 (6 parts)
Part I · Summary $677,504 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $154,299$105,001
I-9 Program service revenuePrior year $667,875$213,104
I-10 Investment incomePrior year $236$168
I-11 Other revenuePrior year $427,854$359,231
I-12 Total revenuePrior year $1,250,264$677,504
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $274,887$257,373
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,038,169$472,138
I-18 Total expensesPrior year $1,313,056$729,511
I-19 Revenue less expensesPrior year −$62,792−$52,007
Part VI · Governance 22 of 22 board members independent, 1 to look at
VI-1a Voting members of the governing body22
VI-1b Independent voting members22
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $677,504 across 11 lines filed
Lines not itemized here account for $57,392 of total revenue; see the IRS return.
VIII-1c Fundraising events$15,491
VIII-1d Related organizations$6,000
VIII-1e Government grants$37,635
VIII-1f All other contributions, gifts and grants$45,875
VIII-1h Total contributions, gifts and grants$105,001
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$213,104
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $168$168
VIII-6 Net rental income or lossRelated to mission $4,600 · Unrelated business $54,139$58,739
VIII-8 Net income from fundraising eventsUnrelated business $220,984 · Excluded from tax $8,342$229,326
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $13,774 · Excluded from tax $0$13,774
VIII-12 Total revenueRelated to mission $217,704 · Unrelated business $346,289 · Excluded from tax $8,510$677,504
Part IX · Statement of functional expenses $729,511 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$47,300
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$185,290
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$4,352
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$20,431
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$346
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$9,545
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$38,341
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$9,864
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$72,681
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$640
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$8,364
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$55,441
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$57,869
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$206,243
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$12,804
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$729,511
Part X · Balance sheet $854,885 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $70,034$55,035
X-2 Savings and temporary cash investmentsStart of year $63,053$37,403
X-4 Accounts receivableStart of year $2,618$50
X-8 Inventories for sale or useStart of year $16,237$16,707
X-9 Prepaid expenses and deferred chargesStart of year $25,536$12,483
X-10c Land, buildings and equipment, netStart of year $710,439$701,545
X-15 Other assets$31,662
X-16 Total assetsStart of year $887,917$854,885
X-17 Accounts payable and accrued expensesStart of year $6,126$4,695
X-24 Unsecured notes and loans payableStart of year $143,581$163,987
X-26 Total liabilitiesStart of year $149,707$168,682
X-32 Total net assets or fund balancesStart of year $738,210$686,203
X-33 Total liabilities and net assetsStart of year $887,917$854,885
Part XI · Reconciliation of net assets $686,203 net assets at year end
XI-1 Total revenue$677,504
XI-2 Total expenses$729,511
XI-3 Revenue less expenses−$52,007
XI-4 Net assets at start of year$738,210
XI-10 Net assets at end of year$686,203

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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