﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-01-21T14:35:28-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411924986</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>OERTLI &amp; PLESCHOURT LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5105 HIGHWAY 52 N</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>559010170</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237101601</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WABASHA COUNTY FAIR</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WABA</BusinessNameControlTxt>
      <PhoneNum>5076965090</PhoneNum>
      <USAddress>
        <AddressLine1Txt>99 COULEE WAY</AddressLine1Txt>
        <CityNm>WABASHA</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55981</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT SEXTON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5076965090</PhoneNum>
      <SignatureDt>2026-01-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATELYN MANITZ</PreparerPersonNm>
      <PTIN>P01894434</PTIN>
      <PhoneNum>5072886650</PhoneNum>
      <PreparationDt>2026-01-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>BARB PETIT</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>14804 75TH ST NE</AddressLine1Txt>
        <CityNm>PLAINVIEW</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55964</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>236125</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>TO PROVIDE FOR THE EXHIBITION OF AGRICULTURAL, STOCK BREEDING, HORTICULTURAL, MECHANICAL, INDUSTRIAL AND OTHER PRODUCTS, INCLUDING EXHIBITS OF THE ARTS AND SCIENCES AND OTHER PUBLIC EXPOSITIONS PERTINENT TO ART, SCIENCE, INDUSTRY AND SKILL, FOR THE PURPOSE OF CREATING AND PROMOTING BETTER UNDERSTANDING AND SYMPATHY BETWEEN ALL THE PEOPLE, WITH SPECIAL EMPHASIS ON YOUTH, IN WABASHA COUNTY AND ITS SURROUNDING AREA AND TO FURTHER THE GENERAL WELFARE AND HEALTH OF THE CITIZENS OF THIS STATE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>15</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>30</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>100458</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>77950</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>76977</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>98866</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>347</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>14</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>21413</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>25026</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>199195</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>201856</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>131322</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>230192</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>131322</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>230192</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>67873</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-28336</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>580530</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>519474</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>99542</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>66822</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>480988</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>452652</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROVIDE FOR THE EXHIBITION OF AGRICULTURAL, STOCK BREEDING, HORTICULTURAL, MECHANICAL, INDUSTRIAL AND OTHER PRODUCTS, INCLUDING EXHIBITS OF THE ARTS AND SCIENCES AND OTHER PUBLIC EXPOSITIONS PERTINENT TO ART, SCIENCE, INDUSTRY AND SKILL, FOR THE PURPOSE OF CREATING AND PROMOTING BETTER UNDERSTANDING AND SYMPATHY BETWEEN ALL THE PEOPLE, WITH SPECIAL EMPHASIS ON YOUTH, IN WABASHA COUNTY AND ITS SURROUNDING AREA AND TO FURTHER THE GENERAL WELFARE AND HEALTH OF THE CITIZENS OF THIS STATE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>214072</ExpenseAmt>
      <Desc>HOSTING COUNTY FAIR</Desc>
      <TotalProgramServiceExpensesAmt>214072</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>21</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>15</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>30</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT SEXTON</PersonNm>
        <PhoneNum>5076965090</PhoneNum>
        <USAddress>
          <AddressLine1Txt>4426 35TH ST NW</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55901</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATIE BROWN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL LUHMANN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BARB PETIT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT SEXTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>31</MembershipDuesAmt>
      <GovernmentGrantsAmt>77919</GovernmentGrantsAmt>
      <TotalContributionsAmt>77950</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>GRANDSTANDS</Desc>
        <TotalRevenueColumnAmt>48261</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>48261</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CHALET RENTAL</Desc>
        <TotalRevenueColumnAmt>30000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>30000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PARKING</Desc>
        <TotalRevenueColumnAmt>17076</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>17076</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COMMERCIAL EXHIBIT</Desc>
        <TotalRevenueColumnAmt>3529</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3529</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>98866</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>14</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GamingGrossIncomeAmt>56430</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>34269</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>22161</TotalRevenueColumnAmt>
        <ExclusionAmt>22161</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <OtherRevenueMiscGrp>
        <Desc>PREMIUM INCOME</Desc>
        <TotalRevenueColumnAmt>2865</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2865</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>2865</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>201856</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>101745</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>22161</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <AdvertisingGrp>
        <TotalAmt>5293</TotalAmt>
        <ProgramServicesAmt>5293</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2530</TotalAmt>
        <ProgramServicesAmt>1525</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1005</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>6902</TotalAmt>
        <ManagementAndGeneralAmt>6902</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>733</TotalAmt>
        <ManagementAndGeneralAmt>733</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>7200</TotalAmt>
        <ManagementAndGeneralAmt>7200</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>7080</TotalAmt>
        <ProgramServicesAmt>7080</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>8602</TotalAmt>
        <ProgramServicesAmt>8602</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>GROUND MAINTENANCE</Desc>
        <TotalAmt>106160</TotalAmt>
        <ProgramServicesAmt>106160</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ENTERTAINMENT</Desc>
        <TotalAmt>28990</TotalAmt>
        <ProgramServicesAmt>28990</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GRANDSTAND EXPENSES</Desc>
        <TotalAmt>28810</TotalAmt>
        <ProgramServicesAmt>28810</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>JUDGING EXPENSE</Desc>
        <TotalAmt>4512</TotalAmt>
        <ProgramServicesAmt>4512</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>23380</TotalAmt>
        <ProgramServicesAmt>23100</ProgramServicesAmt>
        <ManagementAndGeneralAmt>280</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>230192</TotalAmt>
        <ProgramServicesAmt>214072</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16120</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>71933</BOYAmt>
        <EOYAmt>10632</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>519089</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>10247</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>508597</BOYAmt>
        <EOYAmt>508842</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>580530</BOYAmt>
        <EOYAmt>519474</EOYAmt>
      </TotalAssetsGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>99244</BOYAmt>
        <EOYAmt>66461</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>298</BOYAmt>
        <EOYAmt>361</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>99542</BOYAmt>
        <EOYAmt>66822</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>480988</BOYAmt>
        <EOYAmt>452652</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>480988</BOYAmt>
        <EOYAmt>452652</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>580530</BOYAmt>
        <EOYAmt>519474</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-28336</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>89717</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73961</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81872</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100458</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77950</CurrentTaxYearAmt>
        <TotalAmt>423958</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>89717</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>73961</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81872</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100458</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77950</CurrentTaxYearAmt>
        <TotalAmt>423958</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>423958</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus3YearsAmt>10824</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7071</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16685</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21161</CurrentTaxYearAmt>
        <TotalAmt>55741</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>479699</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>264098</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.88380</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.93490</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>true</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>false</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>313568</OtherCostOrOtherBasisAmt>
        <BookValueAmt>313568</BookValueAmt>
      </LandGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>205521</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>10247</DepreciationAmt>
        <BookValueAmt>195274</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>508842</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>361</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>361</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>56430</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>34269</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>56430</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>34269</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>34269</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>22161</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>ROBERT SEXTON</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>4426 35TH ST NW</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55901</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE FOR THE EXHIBITION OF AGRICULTURAL, STOCK BREEDING, HORTICULTURAL, MECHANICAL, INDUSTRIAL AND OTHER PRODUCTS, INCLUDING EXHIBITS OF THE ARTS AND SCIENCES AND OTHER PUBLIC EXPOSITIONS PERTINENT TO ART, SCIENCE, INDUSTRY AND SKILL, FOR THE PURPOSE OF CREATING AND PROMOTING BETTER UNDERSTANDING AND SYMPATHY BETWEEN ALL THE PEOPLE, WITH SPECIAL EMPHASIS ON YOUTH, IN WABASHA COUNTY AND ITS SURROUNDING AREA AND TO FURTHER THE GENERAL WELFARE AND HEALTH OF THE CITIZENS OF THIS STATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES &amp; PERMITS 3,450 0 0 4-H PREMIUM 3,353 0 0 PORTABLE TOILETS 3,338 0 0 WASTE REMOVAL 3,046 0 0 DONATIONS 2,700 0 0 OPEN CLASS PREMIUM 1,807 0 0 TENT RENTAL 1,581 0 0 SUPPLIES 1,113 0 0 SECURITY 800 0 0 PROFESSIONAL FEES 549 0 0 OPERATIONAL EXPENSES 435 0 0 DUES 400 0 0 WEBSITE 296 0 0 BANK FEES 0 280 0 MISCELLANEOUS EXPENSES 232 0 0 TOTAL 23,100 280 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>