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Linn County Fair Association

Tax-deductible

Central City, IA501(c)(3)Community Development EIN 42-1231967Revenue $703K in FY2025

On file with the IRSthelinncountyfair.com201 Central City Rd, 52214-7772 · Central City, IATax-exempt since Oct 2008Publicly supported — 509(a)(2)

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To create an agricultural society with scientific interests in farming livestock husbandry, art, science and scientific animal breeding.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 240 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
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
4 of 6
filings with a surplus
Average surplus $57K a year · 10% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $20K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$174K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 18 voting members
Concern: none of 18 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$703K
-2% vs prior year
Spent
$726K
To programs
97%
Net assets
$610K
By yearFY2020–FY2025
Revenue
$703K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$249K
FY2021$536K
FY2022$609K
FY2023$699K
FY2024$718K
FY2025$703K
Expenses
$726K
FY2025▲ +0.9%
Tap a bar for its year
Expenses by fiscal year
FY2020$175K
FY2021$407K
FY2022$567K
FY2023$579K
FY2024$719K
FY2025$726K
Net assets
$610K
FY2025▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$343K
FY2021$472K
FY2022$515K
FY2023$635K
FY2024$633K
FY2025$610K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2008.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $708K Management & general 3% · $18K

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

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
Susan Clarke
Director
$0Pt VII · Sec A
Tim Clemens
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Kim Harford
Director
$0Pt VII · Sec A
Ryan Sieck
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Leann Bowman
Director
$0Pt VII · Sec A
Logan Graham
Director
$0Pt VII · Sec A
See Linn 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 15aNo

Programs and updates

Promotes scientific interest in farming, livestock, and animal breeding through education and research.

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Provided by the organization

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2 programs · $708K · in their own filed words · FY2024
01

The organization hosts a county fair which brings youth from all linn county, ia. To participate by showing and judging livestock, youth prepare projects for judging.

$641Kprogram expense
02

Rental Events

To provide an area for special events for the community and surrounding areas.

$67Kprogram 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 · FY2024
Charities Aid Foundation AmericaFY2024$20K
Alliant Energy Foundation INCFY2024$200
Total grants receivedfrom 2 funders$20K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$703K
Ln 12
Fees for servicesLn 2g$638K
Gifts and grantsLn 1h$36K
Investment incomeLn 3$27K
Money outPt IX
$726K
Ln 25
Programscol B$708K
Managementcol C$18K
Owns and owesPt X
$610K
net assets · Ln 32
Cash and savingsLn 1–2$213K
Total assetsLn 16$784K
LiabilitiesLn 26$174K
PeoplePt VI, VII
18
listed · VII A
PaidVII A0
Voting boardVI 1a18
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$36K
Fees for servicesLn 2g$638K
Investment incomeLn 3$27K
Other incomeLn 4–11$2K
Total revenueLn 12$703K
Assets in detailPt X, end of year
CashLn 1$73K
SavingsLn 2$140K
Cash and savings togetherLn 1–2$213K
Land, buildings, equipmentLn 10c$571K
Total assetsLn 16$784K
LiabilitiesLn 26$174K
Net assetsLn 32$610K
OperationsPt I, VI
EmployeesI 56
VolunteersI 6240
Fiscal year endsHeaderSeptember
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$276K$213K
Land, buildings, equipmentLn 10c$571K$571K
Total assetsLn 16$850K$784K
LiabilitiesLn 26$218K$174K
Net assetsLn 32$633K$610K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$44K$40K$4K
Payroll taxesLn 10$3K$3K$687
Accounting feesLn 11c$6K$5K$589
Advertising and promotionLn 12$35K$34K$453
Office expensesLn 13$5K$4K$496
OccupancyLn 16$29K$24K$5K
Conferences, conventions and meetingsLn 19$577$548$29
InterestLn 20$12K$10K$2K
InsuranceLn 23$46K$44K$2K
Other expenses (24a–d)Ln 24$394K$394K
All other expensesLn 24e$151K$149K$2K
Total functional expensesLn 25$726K$708K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $703K$726K−$23K$610K 990 PDF
FY2024 $718K$719K−$2K$633K 990 PDF
FY2023 $699K$579K$121K$635K 990 PDF
FY2022 $609K$567K$43K$515K 990 PDF
FY2021 $536K$407K$129K$472K 990 PDF
FY2020 $249K$175K$74K$343K 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 FY2025 990 (6 parts)
Part I · Summary $703,072 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $40,467$36,349
I-9 Program service revenuePrior year $651,991$638,144
I-10 Investment incomePrior year $25,175$27,079
I-11 Other revenue$1,500
I-12 Total revenuePrior year $717,633$703,072
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $48,979$47,417
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $670,284$678,537
I-18 Total expensesPrior year $719,263$725,954
I-19 Revenue less expensesPrior year −$1,630−$22,882
Part VI · Governance 0 of 18 board members independent, 4 to look at
VI-1a Voting members of the governing body18
VI-1b Independent voting members0
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 $703,072 across 7 lines filed
VIII-1f All other contributions, gifts and grants$36,349
VIII-1h Total contributions, gifts and grants$36,349
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $638,144$638,144
VIII-3 Investment incomeRelated to mission $27,079$27,079
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,500$1,500
VIII-12 Total revenueRelated to mission $666,723 · Unrelated business $0 · Excluded from tax $0$703,072
Part IX · Statement of functional expenses $725,954 across 11 lines filed
IX-7 Other salaries and wagesPrograms $39,586 · Management $4,398$43,984
IX-10 Payroll taxesPrograms $2,746 · Management $687$3,433
IX-11c Accounting feesPrograms $5,297 · Management $589$5,886
IX-12 Advertising and promotionPrograms $34,094 · Management $453$34,547
IX-13 Office expensesPrograms $4,461 · Management $496$4,957
IX-16 OccupancyPrograms $24,312 · Management $5,168$29,480
IX-19 Conferences, conventions and meetingsPrograms $548 · Management $29$577
IX-20 InterestPrograms $9,822 · Management $2,455$12,277
IX-23 InsurancePrograms $43,722 · Management $2,301$46,023
IX-24 Other expenses (24a–d)Programs $394,264$394,264
IX-24e All other expensesPrograms $148,734 · Management $1,792$150,526
IX-25 Total functional expensesPrograms $707,586 · Management $18,368 · Fundraising $0$725,954
Part X · Balance sheet $783,784 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $133,595$72,866
X-2 Savings and temporary cash investmentsStart of year $142,173$139,803
X-10c Land, buildings and equipment, netStart of year $571,115$571,115
X-16 Total assetsStart of year $850,200$783,784
X-25 Other liabilitiesStart of year $364$758
X-26 Total liabilitiesStart of year $217,514$173,980
X-32 Total net assets or fund balancesStart of year $632,686$609,804
X-33 Total liabilities and net assetsStart of year $850,200$783,784
Part XI · Reconciliation of net assets $609,804 net assets at year end
XI-1 Total revenue$703,072
XI-2 Total expenses$725,954
XI-3 Revenue less expenses−$22,882
XI-4 Net assets at start of year$632,686
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$609,804

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

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