Warren County Fair Association FY2021 filing

IRS exemption revoked

Warrenton, MOUnknown exempt organization EIN 43-1171236Revenue $283K in FY2021Latest return filed Apr 4, 2026

On file with the IRSWarrenton, MO

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Promoting 4-h and agriculture

85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
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 4
filings with a surplus
Average surplus $15K a year · 10% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$58K
62% of total assets
Fine: liabilities are 62% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$283K
×12 vs prior year
Spent
$249K
To programs
85%
Net assets
$36K
By yearFY2020–FY2024
Revenue
$283K
FY2021▲ ×12
Tap a bar for its year
Revenue by fiscal year
FY2020$24K
FY2021$283K
FY2022$281K
FY2024$30K
Expenses
$249K
FY2021▲ +623%
Tap a bar for its year
Expenses by fiscal year
FY2020$34K
FY2021$249K
FY2022$246K
FY2024$28K
Net assets
$36K
FY2021▲ ×21
Tap a bar for its year
Net assets by fiscal year
FY2020$2K
FY2021$36K
FY2022$71K
FY2024$24K

From the FY2021 Form 990 (year ending September 2021) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on February 15, 2026
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2024.

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% · $211K Management & general 15% · $38K

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

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
2nd Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Warren County Fair Association 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

Warren County Fair Association is a nonprofit organization based in Warrenton, MO.

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1 program · in their own filed words · FY2020
01

4h programs and agricultural services

Pt IX · col B

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$283K
Ln 12
Fees for servicesLn 2g$273K
Other incomeLn 4–11$8K
Gifts and grantsLn 1h$2K
Money outPt IX
$249K
Ln 25
Programscol B$211K
Managementcol C$38K
Owns and owesPt X
$36K
net assets · Ln 32
Cash and savingsLn 1–2$42K
Total assetsLn 16$93K
LiabilitiesLn 26$58K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$273K
Investment incomeLn 3$5
Other incomeLn 4–11$8K
Total revenueLn 12$283K
Assets in detailPt X, end of year
CashLn 1$42K
Cash and savings togetherLn 1–2$42K
Accounts receivableLn 4$5K
Land, buildings, equipmentLn 10c$46K
Total assetsLn 16$93K
LiabilitiesLn 26$58K
Net assetsLn 32$36K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
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 FY21End FY21
Cash and savingsLn 1–2$7K$42K
Land, buildings, equipmentLn 10c$153K$46K
Total assetsLn 16$159K$93K
LiabilitiesLn 26$158K$58K
Net assetsLn 32$2K$36K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$325$0$325$0
Advertising and promotionLn 12$6K$6K$0$0
Office expensesLn 13$1K$1K$0$0
InterestLn 20$16K$0$16K$0
Depreciation, depletion and amortizationLn 22$6K$0$6K$0
InsuranceLn 23$6K$0$6K$0
All other expensesLn 24e$213K$204K$10K$0
Total functional expensesLn 25$249K$211K$38K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Apr 4, 2026 $30K$28K$2K$24K 990 PDF
FY2023 Not on file
FY2022Filed with the IRS Aug 14, 2023 $281K$246K$36K$71K 990 PDF
FY2021 ViewingFiled with the IRS Aug 11, 2022 $283K$249K$34K$36K 990 PDF
FY2020Filed with the IRS Aug 16, 2021 $24K$34K−$10K$2K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $282,815 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,340$1,645
I-9 Program service revenuePrior year $17,430$273,340
I-10 Investment incomePrior year $5$5
I-11 Other revenuePrior year $5,200$7,825
I-12 Total revenuePrior year $23,975$282,815
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 $34,410$248,935
I-18 Total expensesPrior year $34,410$248,935
I-19 Revenue less expensesPrior year −$10,435$33,880
Part VI · Governance 15 of 15 board members independent, 4 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $282,815 across 6 lines filed
Lines not itemized here account for $162,197 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,645
VIII-1h Total contributions, gifts and grants$1,645
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$111,143
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$5
VIII-6 Net rental income or lossRelated to mission $7,825$7,825
VIII-12 Total revenueRelated to mission $281,170 · Unrelated business $0 · Excluded from tax $0$282,815
Part IX · Statement of functional expenses $248,935 across 7 lines filed
IX-11c Accounting feesPrograms $0 · Management $325 · Fundraising $0$325
IX-12 Advertising and promotionPrograms $6,115 · Management $0 · Fundraising $0$6,115
IX-13 Office expensesPrograms $1,022 · Management $0 · Fundraising $0$1,022
IX-20 InterestPrograms $0 · Management $16,460 · Fundraising $0$16,460
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $6,126 · Fundraising $0$6,126
IX-23 InsurancePrograms $0 · Management $5,693 · Fundraising $0$5,693
IX-24e All other expensesPrograms $203,641 · Management $9,553 · Fundraising $0$213,194
IX-25 Total functional expensesPrograms $210,778 · Management $38,157 · Fundraising $0$248,935
Part X · Balance sheet $93,039 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $6,640$41,846
X-4 Accounts receivable$4,800
X-10c Land, buildings and equipment, netStart of year $152,519$46,393
X-16 Total assetsStart of year $159,159$93,039
X-23 Secured mortgages and notes payableStart of year $157,500$57,500
X-26 Total liabilitiesStart of year $157,500$57,500
X-31 Retained earnings or endowmentStart of year $1,659$35,539
X-32 Total net assets or fund balancesStart of year $1,659$35,539
X-33 Total liabilities and net assetsStart of year $159,159$93,039
Part XI · Reconciliation of net assets $35,539 net assets at year end
XI-1 Total revenue$282,815
XI-2 Total expenses$248,935
XI-3 Revenue less expenses$33,880
XI-4 Net assets at start of year$1,659
XI-10 Net assets at end of year$35,539

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

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