2026-08-11T12:14:28-07:00 2025-12-31 421388238 Campbell Higgins & Mummert PC 515 First Ave East PO Box 237 Spencer IA 51301 990 2025-01-01 420185302 CLAY COUNTY FAIR ASSOCIATION INC CLAY 7125803000 PO BOX 527 SPENCER IA 51301 GREG LEAR Chairman 2026-07-16 true Michael B Clark CPA P01728521 7122625476 2025 2025-03-06 01:10:19Z JASON BROCKSHUS PO BOX 527 SPENCER IA 513010527 5136774 false X www.claycountyfair.com X 1917 IA MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR. 10 10 306 25 673873 125133 572812 62790 3727340 2575 32339 44039 678103 234537 5010594 0 0 157640 1326078 0 0 204312 3843817 361952 5169895 -127415 -159301 7722415 7598256 2370045 2403687 5352370 5194569 MANAGEMENT AND PRODUCTION OF THE CLAY COUNTY FAIR. false false 5169895 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. 5169895 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 false false false false false true false false true 114 0 true 306 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 JASON BROCKSHUS 7125803000 PO BOX 527 SPENCER IA 513010527 JASON BROCKSHUS CEO/MNGR/SEC 40.00 2.00 X 109306 0 0 GREG LEAR Chairman 1.00 0.00 X X 0 0 0 JOHN ZINN VICE CHAIRMAN 1.00 0.00 X X 0 0 0 JOEL STAVE Treasurer 1.00 0.00 X X 0 0 0 STEVE WALLER EXECUTIVE COMIT 1.00 0.00 X X 0 0 0 KEVIN TLAM EXECUTIVE COMIT 1.00 0.00 X X 0 0 0 DENNIS LARSON EXECUTIVE COMIT 1.00 0.00 X X 0 0 0 GAYLE SIMONS EXECUTIVE COMIT 1.00 0.00 X X 0 0 0 DOUG BIEDENFELD EXECUTIVE COM 1.00 0.00 X X 0 0 0 DANA METCALF EXECUTIVE COMIT 1.00 0.00 X X 0 0 0 TRACY SMALL EXECUTIVE COMIT 1.00 0.00 X X 0 0 0 JEFF BOHNENKAMP Director 1.00 0.00 X 0 0 0 KEITH KRUSE 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 KATHY ANDERSON Director 1.00 0.00 X 0 0 0 MARCIA LANGER Director 1.00 0.00 X 0 0 0 MARK REES Director 1.00 0.00 X 0 0 0 MARY JO SMITH 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 BRENT CUTTELL Director 1.00 0.00 X 0 0 0 VERDON SCHMIDT 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 DAVE CHAPMAN Director 1.00 0.00 X 0 0 0 109306 1 false false false RAISEEM RANK RODEO 48102 275TH ST CANTON SD 57013 RODEO SERVICES 138800 1 64782 508030 572812 ADVANCED GATE TICKET SALE 634071 634071 CONCESSIONS 345996 345996 FAIR-TIME GATE 467841 467841 GRANDSTAND TICKET SALES 628886 628886 SPONSORSHIPS 593285 593285 1057261 1057261 3727340 24670 24670 0 0 0 7669 7669 7669 7669 0 0 267097 126180 140917 140917 EVENT CENTER - RENTAL INC 190025 190025 FARMLAND RENTAL 24500 24500 OTHER EVENTS 322661 4230 318431 537186 5010594 3763909 673873 X 0 0 0 0 0 0 1116395 1116395 0 115008 115008 94675 94675 0 0 0 0 0 0 43134 43134 298598 298598 0 0 0 307615 307615 0 0 0 87285 87285 0 349406 349406 260678 260678 FAIR GRANDSTAND 661277 661277 IN-HOUSE EVENTS 369484 369484 MAINTENANCE SERVICE AND REPAIR 215874 215874 FAIR FREE ENTERTAINMENT 203939 203939 1046527 1046527 5169895 5169895 0 0 149852 399310 661122 597519 0 34890 28332 0 0 0 19547 20817 126678 82441 15752711 9283532 6730326 6469179 0 0 0 0 658 7722415 7598256 111665 159492 197068 273690 2061312 1970505 2370045 2403687 X 5105596 5007935 246774 186634 5352370 5194569 7722415 7598256 X -159301 1500 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 862289 862289 12799088 7632585 5166503 2091334 1650947 440387 6469179 Form 990, Part VI, Section A, Line 6 ORGANIZED WITH A 10 MEMBER EXECUTIVE COMMITTEE. Form 990, Part VI, Section A, 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, Part VI, Section A, Line 7b THE FULL MEMBERSHIP MUST APPROVE ANY CHANGE TO THE BYLAWS. Form 990, Part VI, Section B, Line 11b FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE, EXECUTIVE DIRECTOR, AND THE MANAGER. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION INFORMS NEW EMPLOYEES, OFFICERS, AND DIRECTORS OF THE POLICY WHEN APPLICABLE. Form 990, Part VI, Section B, 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, Part VI, Section B, Line 15b COMPENSATION OF KEY EMPLOYEES IS ANNUALLY REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND THEN REVIEWED BY THE EXECUTIVE COMMITTEE. Form 990, Part VI, Section C, 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 ADMINISTRATIVE PAYROLL FEE: Column (A) - Total = $46854; Column (B) - Program Services = $46854; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e AG EDUCATION PROGRAMS: Column (A) - Total = $2772; Column (B) - Program Services = $2772; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BAD DEBT: Column (A) - Total = $140; Column (B) - Program Services = $140; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BANK/TICKET CHARGES: Column (A) - Total = $48762; Column (B) - Program Services = $48762; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEPARTMENTAL EXPENSE: Column (A) - Total = $30101; Column (B) - Program Services = $30101; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS: Column (A) - Total = $21870; Column (B) - Program Services = $21870; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ELECTRICAL WORK: Column (A) - Total = $75262; Column (B) - Program Services = $75262; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EQUIPMENT RENTAL: Column (A) - Total = $78515; Column (B) - Program Services = $78515; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EVENT SERVICES: Column (A) - Total = $4967; Column (B) - Program Services = $4967; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FOOD & BEVERAGE: Column (A) - Total = $51502; Column (B) - Program Services = $51502; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GROUND SOUND: Column (A) - Total = $40250; Column (B) - Program Services = $40250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GUEST SERVICES: Column (A) - Total = $158940; Column (B) - Program Services = $158940; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e JANITORIAL: Column (A) - Total = $82150; Column (B) - Program Services = $82150; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e JUDGES: Column (A) - Total = $46451; Column (B) - Program Services = $46451; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LICENSES & PERMITS: Column (A) - Total = $2434; Column (B) - Program Services = $2434; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MERCHANDISE COSTS: Column (A) - Total = $23268; Column (B) - Program Services = $23268; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS : Column (A) - Total = $3885; Column (B) - Program Services = $3885; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OFFICE SUPPLIES: Column (A) - Total = $17928; Column (B) - Program Services = $17928; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OPERATING SUPPLIES: Column (A) - Total = $31135; Column (B) - Program Services = $31135; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e POSTAGE: Column (A) - Total = $4810; Column (B) - Program Services = $4810; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PREMIUMS: Column (A) - Total = $130819; Column (B) - Program Services = $130819; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PRINTING: Column (A) - Total = $6438; Column (B) - Program Services = $6438; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROFESSIONAL DEVELOPMENT: Column (A) - Total = $32954; Column (B) - Program Services = $32954; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAX: Column (A) - Total = $956; Column (B) - Program Services = $956; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RIBBONS, TROPHIES, & AWARDS: Column (A) - Total = $18363; Column (B) - Program Services = $18363; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SIGNS: Column (A) - Total = $3411; Column (B) - Program Services = $3411; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $80090; Column (B) - Program Services = $80090; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e VET SERVICES: Column (A) - Total = $1500; Column (B) - Program Services = $1500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 MEMBERSHIP CERTIFICATES ISSUED = $1500 CLAY COUNTY FAIR CHARITABLE TRUST PO BOX 527 SPENCER IA 513010527 421407793 FINANCIAL IA 501C3 7 N/A 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 c 64782 FMV