2026-08-13T13:22:44-04:00 2025-09-30 460257538 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2024-10-01 202523171 CENTRAL STATES FAIR FOUNDATION CENT 6053553861 800 SAN FRANCISCO STREET RAPID CITY SD 57701 RON JEFFRIES MEMBER 6053553861 2026-08-13 true true TRACI HANSON CPA P02055725 6053425630 2026-08-13 2024 2025-03-06 01:10:19Z RON JEFFRIES 800 SAN FRANCISCO STREET RAPID CITY SD 57701 355200 false X WWW.CENTRALSTATESFAIR.COM X 2005 SD AGRICULTURAL SPONSORSHIP/FUNDING 9 9 0 9 0 40193 22595 0 4696 12732 43140 58086 88029 93413 25773 80698 0 0 0 0 1573 1651 27346 82349 60683 11064 601638 634137 0 601638 634137 AGRICULTURAL SPONSORSHIP/FUNDING false false 80698 80698 DURING THE YEAR WE DID FUNDRAISING ACTIVITIES TO RAISE MONEY FOR OUR EXEMPT PURPOSES, INCLUDING AN ART AUCTION AND CALCUTTA EVENT. 80698 true true false false false false false false false true false false false true false true false true false false false false false false true true false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false true true false false false false false false X 9 9 false false false false false false false true true false false true true true true false false true true false X RON JEFFRIES 6053553861 800 SAN FRANCISCO ST RAPID CITY SD 57701 RON JEFFRIES MEMBER 0.20 50.00 X X 0 111609 3459 HAVEN STUCK PRESIDENT 0.20 X X 0 0 0 MUTCH USERA VICE PRESIDE 0.20 X X 0 0 0 KAYCE GERLACH SECRETARY/TR 0.20 X X 0 0 0 DAVID OLSEN MEMBER 0.20 X 0 0 0 DAVE LINDBLOM MEMBER 0.20 X 0 0 0 JIM HUNT MEMBER 0.20 X 0 0 0 DARLA CROWN MEMBER 0.20 X 0 0 0 ROGER PORCH MEMBER 0.20 X 0 0 0 111609 3459 false false false 22595 22595 12732 12732 18670 7527 11143 11143 299130 254260 44870 44870 MISCELLANEOUS 999999 2073 2073 2073 93413 70818 79698 79698 1000 1000 1650 1650 1 1 82349 80698 1651 0 153925 147683 208516 221248 239197 265206 601638 634137 0 0 X 601638 634137 601638 634137 601638 634137 11064 23936 -2501 X false true X true false X X X 1 CENTRAL STATES FAIR 501(C) (5) CENTRAL STATES FAIR 460238981 6 true 59975 0 1 59975 0 true false true true true false false false false false false false false false false false false true false PART IV, SECTION A, LINE 3B THE ORGANIZATION VERIFIED THE SUPPORTED ORGANIZATION IS A 501 C 5 NONPROFIT ORGANIZATION AND GETS PUBLIC SUPPORT FROM PENNINGTON COUNTY. PART IV, SECTION A, LINE 3C VERIFIED SUPPORT TO THE ORGANIZATION WAS USED FOR THE BETTERMENT OF THE FACILITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 239197 26009 265206 195282 43915 239197 124980 48750 21552 195282 130120 20000 -25140 124980 108522 21598 130120 1.00000 true false ENDOWMENT FUND - RESTRICTED 265206 265206 X 128034 23936 7527 31463 96571 -3158 -3158 93413 89873 7527 7527 82346 3 3 82349 SCHEDULE D, PAGE 2, PART V, LINE 4 CENTRAL STATES FAIR CONTRIBUTED BOARD DESIGNATED ASSETS TO THE BLACK HILLS AREA COMMUNITY FOUNDATION (BHACF) TO ESTABLISH, ON THE BOOKS OF BHACF, AN ENDOWMENT FUND IN THE NAME OF CENTRAL STATES FAIR FOUNDATION, WITH EARNINGS AVAILABLE FOR GENERAL OPERATIONS. THESE FUNDS ARE INVESTED AND DISTRIBUTED IN ACCORDANCE WITH THE INVESTMENT AND SPENDING POLICIES OF BHACF. THE ORGANIZATION ANNUALLY ELECTS WHETHER TO RECEIVE EARNINGS AVAILABLE FOR DISTRIBUTION BASED ON CURRENT OPERATIONAL NEEDS. THE ORGANIZATION HAS NAMED ITSELF THE BENEFICIARY OF THIS FUND. SCHEDULE D, PAGE 3, PART X AT SEPTEMBER 30, 2025, THE FOUNDATION BELIEVES THAT NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES EXIST. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 7,527 SCHEDULE D, PAGE 4, PART XI, LINE 4B ROUNDING 2 ACCRUAL TO CASH ADJUSTMENT -3,160 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 7,527 SCHEDULE D, PAGE 4, PART XII, LINE 4B ROUNDING 3 BHSS ART AUCTIO 18670 18670 7527 18670 18670 7527 7527 11143 false false 299130 254260 false 299130 254260 254260 44870 SD false THE ORGANIZATIONS ONLY GAMING ACTIVITY IN SOUTH DAKOTA WAS A false true false 1.00000 RON JEFFRIES 800 SAN FRANCISCO ST RAPID CITY SD 57701 false false SCHEDULE G, PAGE 2, PART III, LINE 9B EVENT HOST. THE ORGANIZATION DID NOT SEPARATELY CONDUCT OR OPERATE THE GAMING ACTIVITY AS A STANDALONE LICENSED GAMING OPERATOR IN THE STATE. ACCORDINGLY, THE ORGANIZATION DID NOT HOLD A SEPARATE STATE GAMING LICENSE FOR THIS ACTIVITY. true CENTRAL STATES FAIR 800 SAN FRANCISCO ST 800 SAN FRANCISCO ST RAPID CITY SD 57701 460238981 5 59975 GENERAL FUNDING 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF THE CENTRAL STATES FAIR, A RELATED ORGANIZATION. THE CENTRAL STATES FAIR APPOINTS DIRECTORS OF THE FOUNDATION WHO IN TURN ELECT OFFICERS. THE ORGANIZATIONS WORK TOGETHER TO ENSURE THE MONEY IS SPENT TO ENHANCE THE PROGRAMS OFFERED BY THE CENTRAL STATES FAIR. FORM 990 THE FOUNDATION WORKS CLOSELY WITH CENTRAL STATES FAIR, INC., A SEPARATE TAX EXEMPT 501.C.5 NONPROFIT ORGANIZATION TO CARRY OUT ITS EXEMPT PURPOSE. CENTRAL STATES FAIR, INC.'S BOARD OF DIRECTORS ELECTS THE FOUNDATION'S DIRECTORS, WHO IN TURN ELECT THEIR OWN OFFICERS. FROM TIME TO TIME THE CENTRAL STATES FAIR INC. AND THE FOUNDATION SHARE THE SAME PERSONS AS BOARD MEMBERS (NEVER MAJORITY CONTROL). ACCORDING TO OUR BYLAWS, CENTRAL STATES FAIR, INC. HAS THE POWER TO CONTROL THE FOUNDATION'S BOARD OF DIRECTORS (APPOINT OR REMOVE). FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PREPARED BY OUR CPA AND PROVIDED TO THE GENERAL MANAGER AND BOARD FOR REVIEW BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST DOCUMENT IS SIGNED EACH YEAR BY ALL BOARD MEMBERS. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD AT EACH MEETING. FORM 990, PAGE 6, PART VI, LINE 15A NO PAID EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B NO PAID EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES CONSIDER MAKING THE INFORMATION AVAILABLE ON CASE BY CASE BASIS. CENTRAL STATES FAIR 800 SAN FRANCISCO STREET RAPID CITY SD 57701 460238981 GOVERNMENT SD 501C5 6 N/A false false true true false false false false false false false false true true true true false false false false CENTRAL STATES FAIR B 59975 FMV SCHEDULE R THE CENTRAL STATES FAIR APPOINTS DIRECTORS OF THE FOUNDATION WHO IN TURN ELECT OFFICERS. THE FAIR HAS CONTINUED TO SUPPORT THE FOUNDATION AND REPORTS TO THEM ON HOW THE MONEY IS SPENT.