Lyon County Fair Association

Tax-deductible

Rock Rapids, IA501(c)(3)Since 1990Recreation & SportsEIN 42-1087882Revenue $1.1M in FY2024

On file with the IRSlyoncountyfair.org209 S Fairlamb St, 51246-1230 · Rock Rapids, IATax-exempt since Oct 1996Publicly supported — 509(a)(2)

This page gets seen. Tell your story. Claim this org.

The Fair serves the entire population of Lyon County plus people from the surrounding counties. The Fair helps to instruct and train the public in the areas of agriculture, horticulture, domestic manufacturing, mechanics, household economy, rural practice, stock raising and food preparation in order to improve and develop the capabilities of surrounding citizens. The Fair helps to keep the public informed on subjects beneficial and essential to the communities and rural areas, as well as provide the communities and rural areas with some entertainment and cultural events.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $33K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
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
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
29
of 32 voting members
Looks good: 29 of 32 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+266% vs prior year
Spent
$1.1M
To programs
99%
Net assets
$809K
By yearFY2020–FY2024
Revenue
$1.1M
FY2024▲ +266%
Tap a bar for its year
Revenue by fiscal year
FY2020$547K
FY2021$628K
FY2022$745K
FY2023$568K
FY2024$290K
FY2024$1.1M
Expenses
$1.1M
FY2024▲ +239%
Tap a bar for its year
Expenses by fiscal year
FY2020$543K
FY2021$608K
FY2022$560K
FY2023$592K
FY2024$310K
FY2024$1.1M
Net assets
$809K
FY2024▲ +1.0%
Tap a bar for its year
Net assets by fiscal year
FY2020$643K
FY2021$663K
FY2022$848K
FY2023$824K
FY2024$801K
FY2024$809K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1996.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $1.0M Management & general 1% · $11K

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

32 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Brent Hoogendoorn’s $2K as Director is at the 0th percentile of top reported officer pay among 1843 $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

NameFY2023FY2022FY2021
Melanie Warner$2,150$4,585$1,100
Lori Rens$1,450$3,035—
Brent Hoogendoorn$2,235$180—
Latoya Ageson—$120$1,500
Norma Van Wyhe—$120$1,100
Orvis Peters—$915—
Hester De Groot—$285—
Wesley De Groot—$270—

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 Lyon County Fair Association executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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

Educates and entertains rural communities in agriculture, crafts, and home economics.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $1.0M · in their own filed words · FY2024
01

The fair serves the entire population of lyon county plus people from the surrounding counties. The fair helps to instruct and train the public in the areas of agriculture, horticulture, domestic manufacturing, mechanics, household economy, rural practice, stock raising and food preparation in order to improve and develop the…

$1.0Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$551K
Gifts and grantsLn 1h$490K
Other incomeLn 4–11$19K
Money outPt IX
$1.1M
Ln 25
Programscol B$1.0M
Managementcol C$11K
Owns and owesPt X
$809K
net assets · Ln 32
Cash and savingsLn 1–2$130K
Total assetsLn 16$811K
LiabilitiesLn 26$1K
PeoplePt VI, VII
32
listed · VII A
PaidVII A0
Voting boardVI 1a32
IndependentVI 1b29
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$490K
Government grantsLn 1e$125K
Fees for servicesLn 2g$551K
Investment incomeLn 3$343
Other incomeLn 4–11$19K
Gains on assetsLn 7$0
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$76K
SavingsLn 2$54K
Cash and savings togetherLn 1–2$130K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$681K
Other assetsLn 15$0
Total assetsLn 16$811K
LiabilitiesLn 26$1K
Net assetsLn 32$809K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$70K$130K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$733K$681K
Total assetsLn 16$803K$811K
LiabilitiesLn 26$1K$1K
Net assetsLn 32$801K$809K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2K$2K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$719$719
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$52K$52K
InsuranceLn 23$50K$50K
Other expenses (24a–d)Ln 24$919K$919K
All other expensesLn 24e$19K$10K$9K
Total functional expensesLn 25$1.1M$1.0M$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $290K$310K−$21K$801K 990 PDF
FY2023 $568K$592K−$24K$824K 990 PDF
FY2022 $745K$560K$185K$848K 990 PDF
FY2021 $628K$608K$20K$663K 990 PDF
FY2020 $547K$543K$4K$643K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $1,060,779 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $107,453$490,374
I-9 Program service revenuePrior year $184,537$551,258
I-10 Investment incomePrior year $124$343
I-11 Other revenuePrior year −$2,315$18,804
I-12 Total revenuePrior year $289,799$1,060,779
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,218$1,784
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $307,130$1,051,006
I-18 Total expensesPrior year $310,348$1,052,790
I-19 Revenue less expensesPrior year −$20,549$7,989
Part VI · Governance 29 of 32 board members independent, 3 to look at
VI-1a Voting members of the governing body32
VI-1b Independent voting members29
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,060,779 across 10 lines filed
VIII-1e Government grants$125,000
VIII-1f All other contributions, gifts and grants$365,374
VIII-1h Total contributions, gifts and grants$490,374
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $551,258$551,258
VIII-3 Investment incomeExcluded from tax $343$343
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$18,804
VIII-12 Total revenueRelated to mission $551,258 · Excluded from tax $343$1,060,779
Part IX · Statement of functional expenses $1,052,790 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,784$1,784
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,345$1,345
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $9,181$9,181
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $719$719
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $52,139$52,139
IX-23 InsurancePrograms $50,092$50,092
IX-24 Other expenses (24a–d)Programs $918,930$918,930
IX-24e All other expensesPrograms $9,567 · Management $9,033$18,600
IX-25 Total functional expensesPrograms $1,041,693 · Management $11,097 · Fundraising $0$1,052,790
Part X · Balance sheet $810,642 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $68,991$75,900
X-2 Savings and temporary cash investmentsStart of year $671$53,725
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $733,156$681,017
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $802,818$810,642
X-25 Other liabilitiesStart of year $1,421$1,256
X-26 Total liabilitiesStart of year $1,421$1,256
X-27 Net assets without donor restrictionsStart of year $801,397$809,386
X-32 Total net assets or fund balancesStart of year $801,397$809,386
X-33 Total liabilities and net assetsStart of year $802,818$810,642
Part XI · Reconciliation of net assets $809,386 net assets at year end
XI-1 Total revenue$1,060,779
XI-2 Total expenses$1,052,790
XI-3 Revenue less expenses$7,989
XI-4 Net assets at start of year$801,397
XI-10 Net assets at end of year$809,386

Form 990 e-file (XML) FY2024 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.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.