Nonprofit · EIN 35-0449569
KOSCIUSKO COUNTY COMMUNITY FAIR INC
Tax-exempt · WARSAW, IN 46580
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2024 | 990 | $526,635 | $576,390 | -$49,755 | $515,613 | $375,038 | $140,575 |
| September 30, 2023 | 990 | $519,363 | $564,155 | -$44,792 | $532,926 | $342,596 | $190,330 |
Financial details: 990 for the year ended September 30, 2024
Revenue
- Contributions, gifts and grants
- $79,173
- Membership dues
- $3,325
- Program service revenue
- $404,538
- Investment income
- $0
- Net income from fundraising events
- $42,924
- Other revenue
- $42,924
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $101,667
- Salaries, compensation and benefits (total)
- $109,555
- Professional fundraising fees
- $0
- Accounting fees
- $3,786
- Occupancy
- $102,599
- Depreciation
- $36,518
- Program services (functional)
- $454,722
- Management and general (functional)
- $94,736
- Fundraising (functional)
- $26,932
Balance sheet and other
- Total assets, start of year
- $532,926
- Total assets, end of year
- $515,613
- Total liabilities, end of year
- $375,038
- Net assets, end of year
- $140,575
- Land, buildings and equipment
- $457,585
- Net assets without donor restrictions
- $140,575
- Gross receipts
- $580,693
- Employees
- 6
- Volunteers
- 100
- Year formed
- 1960
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL BOWER | BOARD MEMBER Trustee or director | 1 | $0 |
| KC COX | BOARD MEMBER Trustee or director | 1 | $0 |
| KYAL DERRY | BOARD MEMBER Trustee or director | 1 | $0 |
| SHEAL DIRCK | TREASURER Trustee or director, Officer | 2 | $0 |
| BEN JACOBS | 1ST VICE PRE Trustee or director, Officer | 2 | $0 |
| TODD LINCOLN | BOARD MEMBER Trustee or director | 1 | $0 |
| KRISTIN MESSMORE | SECRETARY Trustee or director, Officer | 2 | $0 |
| CARA METZGER | 2ND VICE PRE Trustee or director, Officer | 2 | $0 |
| NATHAN RHOADES | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDALL SHEPHERD | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SEAN SHEPHERD | BOARD MEMBER Trustee or director | 1 | $0 |
| RONALD SMITH | BOARD MEMBER Trustee or director | 1 | $0 |
| DON WIESEHAN | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended September 30, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL BOWER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KC COX | BOARD MEMBER Trustee or director | 1 | $0 |
| KEVIN HARRIS | TREASURER Trustee or director, Officer | 2 | $0 |
| BEN JACOBS | 2ND VICE PRE Trustee or director, Officer | 2 | $0 |
| TODD LINCOLN | BOARD MEMBER Trustee or director | 1 | $0 |
| KRISTIN MESSMORE | BOARD MEMBER Trustee or director | 1 | $0 |
| CARA METZGER | BOARD MEMBER Trustee or director | 1 | $0 |
| RICHARD MIOTTO | BOARD MEMBER Trustee or director | 1 | $0 |
| NATHAN RHOADES | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDALL SHEPHERD | SECRETARY Trustee or director, Officer | 2 | $0 |
| SEAN SHEPHERD | 1ST VICE PRE Trustee or director, Officer | 2 | $0 |
| RONALD SMITH | BOARD MEMBER Trustee or director | 1 | $0 |
| DON WIESEHAN | BOARD MEMBER Trustee or director | 1 | $0 |
| SHEAL DIRCK | CFO Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 1400 E SMITH ST, WARSAW, IN 46580-4654
- Principal officer (990 for 2023)
- RANDALL SHEPHERD, PO BOX 1093, WARSAW, IN 465811093
- Signed the 990
- SHEAL DIRCK, TREASURER
- Phone
- (574) 269-1823
- Website
- WWW.KCFAIR.COM
- Return prepared by
- HIMES & KRULL LLC
Mission
THE PURPOSE OF THE ORGANIZATION IS THE INSTRUCTION OF THE PUBLIC ON AGRICULTURE MATTERS BY MEANS OF PUBLIC FAIRS AND EXHIBITIONS.
Program accomplishments
- THE ORGANIZATION'S MAIN ACHIEVEMENT EACH YEAR IS THE COUNTY FAIR - THIS EVENT IS AN OPPORTUNITY TO EDUCATE THE PUBLIC IN AGRICULTURAL TECHNIQUES, TECHNOLOGY AND LIVESTOCK. THE ORGANIZATION SERVES THE WHOLE COUNTY OF KOSCIUSKO. THOUSANDS OF PEOPLE ENJOY EXHIBITS, DISPLAYS AND THE LIVESTOCK JUDGING THAT THE FAIR PROVIDES EACH YEAR. IT IS THE CULMINATION OF A YEAR'S WORTH OF WORK DONE BY THE YOUTH AND COMMUNITY AS VARIOUS PROJECTS ARE SHOWN AND DISPLAYED.Expenses $454,722 · revenue $404,538
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | Not on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 35-0449569
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N520)
- Assets (IRS master file)
- $515,613
- Income (IRS master file)
- $580,693
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2024 | $526,635 | $576,390 | $515,613 | XML |
| 990 | September 2023 | $519,363 | $564,155 | $532,926 | XML |
| 990 | September 2022 | $538,626 | $523,279 | $532,001 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 35-0449569).
Questions about KOSCIUSKO COUNTY COMMUNITY FAIR INC
- What is the EIN of KOSCIUSKO COUNTY COMMUNITY FAIR INC?
- The employer identification number (EIN) of KOSCIUSKO COUNTY COMMUNITY FAIR INC is 35-0449569.
- Is KOSCIUSKO COUNTY COMMUNITY FAIR INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to KOSCIUSKO COUNTY COMMUNITY FAIR INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KOSCIUSKO COUNTY COMMUNITY FAIR INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KOSCIUSKO COUNTY COMMUNITY FAIR INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KOSCIUSKO COUNTY COMMUNITY FAIR INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2024.
- Who is the principal officer of KOSCIUSKO COUNTY COMMUNITY FAIR INC?
- The 990 for the year ended September 30, 2024 names RANDALL SHEPHERD.
- Who are the officers and directors of KOSCIUSKO COUNTY COMMUNITY FAIR INC?
- The 990 for the year ended September 30, 2024 lists 13 people; 0 received compensation from the organization.
- How much revenue does KOSCIUSKO COUNTY COMMUNITY FAIR INC have?
- On its 990 for the year ended September 30, 2024 it reported revenue of $526,635, expenses of $576,390 and total assets of $515,613 at year end.
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