2026-03-31T16:24:54-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2024-10-01 416038084 STEELE COUNTY AGRICULTURAL SOCIETY STEE 5074515305 1525 SOUTH CEDAR AVE PO BOX 650 OWATONNA MN 55060 TIMOTHY ARLT TREASURER 5074515305 2026-03-23 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2026-03-23 2024 2025-03-06 01:10:19Z TIMOTHY ARLT 1525 SOUTH CEDAR AVE PO BOX 650 OWATONNA MN 55060 2090737 0 X WWW.SCFF.ORG X 1918 MN PROMOTE AGRICULTURE, MANUFACTURING, NEW TECHNOLOGY AND HOME ECONOMICS INDUSTRIES. 17 17 37 300 76479 0 234579 120309 1696346 1662767 17511 13640 225406 294021 2173842 2090737 0 0 0 0 327088 308615 0 0 15276 1577942 1549599 1905030 1858214 268812 232523 3218442 3425819 209443 184297 3008999 3241522 TO PROMOTE AGRICULTURE, HORTICULTURE, AND LIVESTOCK THROUGH EXHIBITS, SHOWS AND COMPETITIONS AS WELL AS TO PROMOTE MANUFACTURING AND HOME ECONOMICS THROUGH EXHIBITS, SHOWS AND COMPETITION. 0 0 1528905 0 1396798 ORGANIZATION OF THE ANNUAL COUNTY FAIR THAT RAN AUGUST 12-17, 2025, INCLUDING LIVESTOCK SHOWS, CARNIVAL, GRANDSTAND EVENTS, 4-H EXHIBITS AND CONCESSIONS. THE 2025 STEELE COUNTY FREE FAIR HAD ATTENDANCE OF OVER 250,000 PEOPLE. THE INCOME AND EXPENSES ARE THE REMAINDER AFTER THE MAINTENANCE AND PREMIUM AMOUNTS WERE DEDUCTED FROM THE TOTALS. MOST OF THE INCOME AND EXPENSES GO DIRECTLY TOWARDS THE COST OF PUTTING ON THE FAIR. WE SUPPORTED ABOUT 20 COMMUNITY GROUPS (YOUTH, RELIGIOUS AND CIVIC ORGANIZATIONS) WITH AROUND $40,000 OF FUNDING. 108439 0 252681 COUNTY FAIRGROUNDS FOR THE USE OF THE COMMUNITY FOR PUBLIC EVENTS, PRIVATE EVENTS AND STORAGE. THE EXPENSES ARE ESTIMATED BASED ON USE OF BUILDINGS, THE ESTIMATED MAN-HOURS AND OTHER EXPENSES FOR THE PRINCIPAL BUILDINGS AND AREAS USED BY THE COMMUNITY FOR EVENTS AND ACTIVITIES. WE OFTEN DONATE STAFF TIME TO COMMUNITY EVENTS AND SOMETIMES DONATE THE USE OR RENTAL OF BUILDINGS. THE INCOME IS TRACKED MORE SPECIFICALLY FOR THIS CATEGORY AND REFLECTS ACTUAL DATA. 31723 0 13288 PREMIUMS AND AWARDS FOR ENTRIES MADE IN THE AREAS OF LIVESTOCK, AGRICULTURE, HOME AND CREATIVE ARTS, 4-H & FFA. THESE EXPENSES VARY FROM YEAR TO YEAR DEPENDING UPON THE NUMBER OF ENTRIES AND CHANGES IN PREMIUM AMOUNT PAID. WE RECEIVE SOME SUPPORT FROM THE STATE OF MINNESOTA DEPARTMENT OF AGRICULTURE FOR PREMIUMS PAID. 1669067 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 62 0 1 37 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 MN X X TIMOTHY ARLT 5074515305 1525 SOUTH CEDAR AVE PO BOX 650 OWATONNA MN 55060 SCOTT KOZELKA MANAGER/SECERTARY 40.00 X X 104386 0 0 DAN DEML PRESIDENT 4.00 X X 0 0 0 WAYNE STEELE VICE PRESIDENT 4.00 X X 0 0 0 TIMOTHY ARLT TREASURER 20.00 X X 15846 0 0 JAMES ABBE DIRECTOR 1.00 X 0 0 0 BRUCE BUSHO DIRECTOR 2.00 X 0 0 0 MARK DITLEVSON DIRECTOR 2.00 X 0 0 0 RICK ELLINGSON DIRECTOR 2.00 X 0 0 0 GENE FISHER DIRECTOR 2.50 X 0 0 0 MIKE HAMILTON DIRECTOR 2.00 X 0 0 0 TRACY IGNASZEWSKI DIRECTOR 2.00 X 0 0 0 SANDY JIRELE DIRECTOR 3.00 X 0 0 0 GLEN MEGER DIRECTOR 2.50 X 0 0 0 DOUG MEIER DIRECTOR 2.00 X 0 0 0 ROGER NOBLE DIRECTOR 2.00 X 0 0 0 JOSH PROKOPEC DIRECTOR 2.00 X 0 0 0 BRENT SVENBY DIRECTOR 2.00 X 0 0 0 JON DEMARS DIRECTOR 2.00 X 0 0 0 JIM LINDER DIRECTOR 2.00 X 0 0 0 120232 0 0 1 0 0 0 0 107584 12725 120309 FAIR BEER GARDEN 713990 401284 401284 CONCESSIONS 713990 341996 341996 SPONSORSHIP REVENUE 713990 327806 327806 FAIR CARNIVAL 713990 244760 244760 GRANDSTAND REVENUE 713990 240762 240762 106159 106159 1662767 13640 13640 257810 0 257810 257810 76479 181331 INSURANCE PROCEEDS 900099 36211 36211 36211 2090737 1662767 76479 231182 117263 117263 191352 191352 14277 14277 83890 83890 47050 47050 7909 7909 331525 331525 1845 1845 1994 1994 106631 106631 130852 130852 GRANDSTAND EVENTS 333025 333025 FAIR ENTERTAINMENT 147733 147733 MISCELLAENOUS EXPENSE 139216 121154 2786 15276 EQUIPMENT RENTAL 72802 72802 130850 114885 15965 1858214 1669067 173871 15276 331370 395098 399102 235530 691 21926 339 10189 3783162 1036741 2480014 2746421 6926 16655 3218442 3425819 43675 35290 7012 7605 146037 118579 12719 22823 209443 184297 X 2959553 3241522 49446 0 3008999 3241522 3218442 3425819 232523 0 X 0 1 X 1 0 X 372708 551062 137879 234579 120309 1416537 1141596 1155287 1519603 1696346 1662767 7175599 1514304 1706349 1657482 1930925 1783076 8592136 2482 2482 232634 232634 235116 235116 8357020 139451 187424 226861 154119 194971 902826 139451 187424 226861 154119 194971 902826 86772 76479 163251 180799 6444 4170 36211 227624 1653755 2074572 1890787 2175986 2090737 9885837 0.84540 0.86410 0.09130 0.10140 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2021 AMOUNT: $ 180,799. 2022 AMOUNT: $ 6,444. 2024 AMOUNT: $ 36,211. GAMING REVENUE - 2023 AMOUNT: $ 4,170. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 208903 208903 2248745 475220 1773525 975389 427061 548328 301350 134460 166890 48775 48775 2746421 PAYROLL LIABILITIES 6168 LEASE LIABILITY 16655 22823 X 2090737 0 2090737 0 2090737 1858214 0 1858214 0 1858214 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION WAS PREVIOUSLY EXEMPT UNDER SECTION 501(C)(5). THE ORGANIZATION HAS ADOPTED THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND HAS DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF SEPTEMBER 30, 2025 AND 2024. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE - PRESIDENT, VICE-PRESIDENT, TREASURER - MAY TAKE ACTION ON PROJECTS SPECIFICALLY DELEGATED BY THE BOARD, IF TIMELINES DO NOT ALLOW FOR THE FULL BOARD TO MEET. FORM 990, PART VI, SECTION A, LINE 6 ANY RESIDENT OF STEELE COUNTY, 18 YEARS OR OLDER, CAN BE A MEMBER. ANNUAL DUES OF $5 ARE PAID FOR MEMBERSHIP. ALL PAID MEMBERS MAY VOTE FOR THE BOARD OF DIRECTORS. MEMBERS HOLD ONE ANNUAL MEETING A YEAR. FORM 990, PART VI, SECTION A, LINE 7A ALL PAID MEMBERS MAY VOTE FOR BOARD MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE PRESIDENT, TREASURER, MANAGER AND ASSOCIATE DIRECTOR FOR FINANCE. AFTER REVIEW, CLA IS NOTIFIED OF APPROVAL OR CONCERNS. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS ARE ASKED TO REVIEW AND SIGN A CONFLICT-OF-INTEREST STATEMENT ANNUALLY. FORMS ARE REVIEWED BY THE MANAGER AND IF QUESTIONS ARISE THE EXECUTIVE COMMITTEE REVIEWS THE ISSUES WITH THE MANAGER AND THE PRESIDENT ADDRESSES THESE WITH THE INDIVIDUAL BOARD MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS, POLICIES, AND STATEMENTS ARE AVAILABLE UPON REQUEST.