2024-02-19T10:09:32-05:00 2023-10-31 421388238 CAMPBELL HIGGINS & MUMMERT PC 515 1ST AVENUE EAST SPENCER IA 51301 990 2022-11-01 420185302 CLAY COUNTY FAIR ASSOCIATION INC CLAY 7125803000 PO BOX 527 SPENCER IA 513010527 GREG LEAR EXECUTIVE COMMITTEE 7125803000 2024-02-15 true GREG LEAR 999009999 true MICHAEL B CLARK CPA P01728521 7122625476 2024-02-19 2022 2023-04-26 12:10:37Z JEROME HERTEL PO BOX 527 SPENCER IA 513010527 4996490 false X WWW.CLAYCOUNTYFAIR.COM X 1917 IA MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR 10 10 355 25 632569 640136 1018722 3065750 3125269 16740 -996 691291 640390 4413917 4783385 0 0 1096077 1145222 0 0 3338097 3188770 4434174 4333992 -20257 449393 7935032 8063155 2930120 2606350 5004912 5456805 MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR false false 4333992 TO PROMOTE AGRICULTURE BY PROVIDING FACILITIES AND MANAGEMENT OF THE CLAY COUNTY FAIRGROUNDS. THE ASSOCIATION PRODUCES AN ANNUAL NINE-DAY EXHIBITION KNOWN AS THE CLAY COUNTY FAIR, WHICH CONSISTS OF VARIOUS EVENTS IN THE AREAS OF COMPETITION, ENTERTAINMENT, AND COMMERCIAL EXHIBITION. 4333992 false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true false false true 234 0 true 355 true true true false false false false false false false X 10 10 false false false false true true true true true false false true true true true true true true true false IA X JEROME HERTEL 7125803000 PO BOX 527 SPENCER IA 513010527 X JEROME HERTEL CEO/MNGR/SEC 40.00 2.00 X 0 0 0 STEVE WALLER CHAIRMAN 1.00 0.00 X X 0 0 0 DANA METCALF VICE CHAIRMA 1.00 0.00 X X 0 0 0 DENNIS LARSON TREASURER 1.00 0.00 X X 0 0 0 KATHY ANDERSON EXECUTIVE CO 1.00 0.00 X X 0 0 0 VERDON SCHMIDT EXECUTIVE CO 1.00 0.00 X X 0 0 0 GREG LEAR EXECUTIVE CO 1.00 0.00 X X 0 0 0 GAYLE SIMONS EXECUTIVE CO 1.00 0.00 X X 0 0 0 DOUG BIEDENFELD EXECUTIVE CO 1.00 0.00 X X 0 0 0 TRACY SMALL EXECUTIVE CO 1.00 0.00 X X 0 0 0 JOHN ZINN EXECUTIVE CO 1.00 0.00 X X 0 0 0 JEFF BOHNENKAMP DIRECTOR 1.00 0.00 X 0 0 0 DAVID BRUGMAN DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL BRYAN DIRECTOR 1.00 0.00 X 0 0 0 TOM OLIN DIRECTOR 1.00 0.00 X 0 0 0 JOANNE FOLLON DIRECTOR 1.00 0.00 X 0 0 0 QUINTON HARMON DIRECTOR 1.00 0.00 X 0 0 0 CINDY KRESS DIRECTOR 1.00 0.00 X 0 0 0 MARCIA LANGNER DIRECTOR 1.00 0.00 X 0 0 0 MARK REES DIRECTOR 1.00 0.00 X 0 0 0 TERESA SCHOELERMAN DIRECTOR 1.00 0.00 X 0 0 0 KAREN SCHWALLER DIRECTOR 1.00 0.00 X 0 0 0 JOE SIMINGTON DIRECTOR 1.00 0.00 X 0 0 0 JOEL STAVE DIRECTOR 1.00 0.00 X 0 0 0 KEVIN TLAM DIRECTOR 1.00 0.00 X 0 0 0 CHUCK WHITE DIRECTOR 1.00 0.00 X 0 0 0 BONNIE PULLEN-LEHMAN DIRECTOR 1.00 0.00 X 0 0 0 KATE RINEHART DIRECTOR 1.00 0.00 X 0 0 0 false false false VIA ENTERTAINMENT TOURS INC 1880 CENTRY PARK E SUITE 1600 LOS ANGELES CA 90067 CONCERT 103500 1 520887 497835 29500 1018722 FAIR-TIME GATE 589434 589434 SPONSORSHIPS 484409 484409 GRANDSTAND TICKET SALES 473948 473948 ADVANCE GATE TICKET SALES 415209 415209 COMMERCIAL EXHIBITS 347639 347639 814630 814630 3125269 8942 8942 50159 60097 -9938 -9938 -2117 -7821 398630 153008 245622 245622 OTHER EVENTS 713990 186654 186654 EVENT CENTER - RENTAL INC 531390 183614 183614 FARMLAND RENTAL 531390 24500 24500 394768 4783385 3132094 632569 X 994880 994880 65230 65230 85112 85112 28246 28246 234668 234668 308819 308819 98996 98996 350259 350259 172936 172936 FAIR GRANDSTAND 507398 507398 IN-HOUSE EVENTS 226318 226318 FAIR FREE ENTERTAINMENT 157320 157320 MAINTENANCE AND REPAIRS 142427 142427 961383 961383 4333992 4333992 0 0 587914 796559 419373 375846 23041 56491 18775 21254 93948 47672 15378700 8613367 6791981 6765333 7935032 8063155 222667 327169 102463 104019 2604990 2175162 2930120 2606350 X 4848840 5271320 156072 185485 5004912 5456805 7935032 8063155 X 449393 2500 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 862289 862289 12548957 7117624 5431333 1967454 1495743 471711 6765333 X 1 29500 ONLINE VALUATION SOURCES false false false FORM 990, PAGE 1, PART I, LINE 6 APPROXIMATELY 25 VOLUNTEERS HELP IN VARIOUS WAYS DURING FAIR WEEK. FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZED WITH A 10 MEMBER EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS VOTE ANNUALLY TO ELECT 9 TO THE BOARD FOR 3 YEAR TERMS. THE BOARD VOTES TO ELECT THE 10 MEMBER EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 7B THE FULL MEMBERSHIP MUST APPROVE ANY CHANGE TO THE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE, EXECUTIVE DIRECTOR, AND THE MANAGER. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION INFORMS NEW EMPLOYEES, OFFICERS, AND DIRECTORS OF THE POLICY WHEN APPLICABLE. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR IS ANNUALLY REVIEWED, APPROVED, AND COMPARED TO THAT OF SIMILAR POSITIONS BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF KEY EMPLOYEES IS ANNUALLY REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND THEN REVIEWED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS ARE PUBLISHED IN THE LOCAL NEWSPAPER ANNUALLY. A COPY OF THE FINANCIAL STATEMENTS AND OTHER DOCUMENTS REQUIRED TO BE MADE PUBLIC ARE AVAILABLE IN THE OFFICE OF THE ORGANIZATION FOR REVIEW AS REQUESTED. FORM 990, PART IX, LINE 24E GUEST SERVICES 133,416 0 0 PREMIUMS 124,570 0 0 BANK/TICKET CHARGES 102,631 0 0 JANITORIAL 81,840 0 0 SUPPLIES 81,326 0 0 EQUIPMENT RENTAL 59,536 0 0 PROFESSIONAL DEVELOPMENT 50,422 0 0 ADMINISTRATIVE PAYROLL FE 40,443 0 0 JUDGES 37,774 0 0 ELECTRICAL WORK 32,996 0 0 MERCHANDISE COSTS 32,446 0 0 GROUND SOUND 30,100 0 0 OPERATING SUPPLIES 29,035 0 0 DEPARTMENTAL EXPENSE 28,062 0 0 RIBBONS, TROPHIES, AWARDS 23,142 0 0 AG EDUCATION PROGRAMS 18,683 0 0 OFFICE SUPPLIES 14,516 0 0 PRINTING 13,570 0 0 DUES & SUBSCRIPTIONS 11,386 0 0 POSTAGE 4,414 0 0 LICENSES & PERMITS 3,244 0 0 SIGNS 2,920 0 0 EVENT SERVICES 2,487 0 0 VET SERVICES 1,500 0 0 PROPERTY TAX 924 0 0 TOTAL 961,383 0 0 FORM 990, PART XI, LINE 9 MEMBERSHIP CERTIFICATES 2,500 CLAY COUNTY FAIR CHARITABLE TRUST PO BOX 527 SPENCER IA 513010527 421407793 FINANCIAL IA 501C3 7 NA CLAY COUNTY FAIR ASSOCIATION INC false false false true false false false false false false false false false false true false false false false false CLAY COUNTY FAIR CHARITABLE TRUST CLAY COUNTY FAIR CHARITABLE TRUST C 520887 FMV