Nonprofit · EIN 41-0628592
ROSEAU COUNTY AGRICULTURAL SOCIETY
Tax-exempt · ROSEAU, MN 56751
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $370,179 | $342,505 | $27,674 | $741,068 | $54,064 | $687,004 |
| September 30, 2024 | 990 | $369,988 | $361,535 | $8,453 | $662,494 | $3,164 | $659,330 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $88,655
- Program service revenue
- $280,404
- Investment income
- $894
- Net rental income
- $226
- Other revenue
- $226
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $10,800
- Other salaries and wages
- $19,562
- Salaries, compensation and benefits (total)
- $33,144
- Professional fundraising fees
- $0
- Accounting fees
- $2,000
- Occupancy
- $450
- Travel
- $2,176
- Depreciation
- $25,963
- Program services (functional)
- $342,505
Balance sheet and other
- Total assets, start of year
- $662,494
- Total assets, end of year
- $741,068
- Total liabilities, end of year
- $54,064
- Net assets, end of year
- $687,004
- Land, buildings and equipment
- $664,921
- Gross unrelated business income
- $226
- Gross receipts
- $388,498
- Employees
- 7
- Volunteers
- 100
- Year formed
- 1904
- State of legal domicile
- MN
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD MAGNUSSON | SECRETARY Trustee or director, Officer | 10 | $1,800 |
| TONY WENSLOFF | PRESIDENT Trustee or director, Officer | 10 | $0 |
| DALE BILLBERG | VICE-PRESIDENT Trustee or director, Officer | 10 | $0 |
| MARK WILSON | TREASURER Trustee or director, Officer | 10 | $0 |
990 for the year ended September 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD MAGNUSSON | SECRETARY Trustee or director, Officer | 10 | $1,800 |
| SELVIN ERICKSON JR | PRESIDENT Trustee or director, Officer | 10 | $0 |
| DALE BILLBERG | VICE-PRESIDENT Trustee or director, Officer | 10 | $0 |
| MARK WILSON | TREASURER Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10, ROSEAU, MN 56751-0010
- In care of
- % CARMIE STOE
- Principal officer (990 for 2024)
- RICHARD MAGNUSSON, PO BOX 28, ROSEAU, MN 56751
- Signed the 990
- RICHARD MAGNUSSON, SECRETARY
- Phone
- (218) 463-3387
- Website
- WWW.ROSEAUCOUNTYFAIR.COM
- Return prepared by
- CZEH WILSON WILMER & STRAND
Mission
PRODUCTION OF THE ROSEAU COUNTY FREE GATE FAIR FOR ALL TO ATTEND FOR ENTERTAINMENT AND TO SHOW THEIR EXHIBITS AND ANIMALS.
Program accomplishments
- CARNIVAL AT THE ROSEAU COUNTY FAIR JULY 22-25, 2025.Expenses $100,972 · revenue $174,675
- GRANDSTAND ENTERTAINMENT - INCLUDES BUSH CAR RACES, PRO WRESTLING, AND DEMO DERBY RACES.Expenses $20,606 · revenue $57,445
- INCOME & EXPENSE RELATED TO CONCESSION STANDS PROFITS, RENTAL OF FAIR BOOTHS, SPONSORSHIPS, AND BANQUET.Expenses $220,927 · revenue $44,284
- LONG TERM RENTAL INCOME (RELATED)revenue $4,000
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 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 41-0628592
- 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
- 1981
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $741,068
- Income (IRS master file)
- $388,498
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $370,179 | $342,505 | $741,068 | IRS |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $369,988 | $361,535 | $662,494 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $359,793 | $334,654 | $653,995 | IRS |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | – | – | – | IRS |
| 990-T | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | 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 41-0628592).
Questions about ROSEAU COUNTY AGRICULTURAL SOCIETY
- What is the EIN of ROSEAU COUNTY AGRICULTURAL SOCIETY?
- The employer identification number (EIN) of ROSEAU COUNTY AGRICULTURAL SOCIETY is 41-0628592.
- Is ROSEAU COUNTY AGRICULTURAL SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to ROSEAU COUNTY AGRICULTURAL SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROSEAU COUNTY AGRICULTURAL SOCIETY 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 ROSEAU COUNTY AGRICULTURAL SOCIETY due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROSEAU COUNTY AGRICULTURAL SOCIETY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of ROSEAU COUNTY AGRICULTURAL SOCIETY?
- The 990 for the year ended September 30, 2025 names RICHARD MAGNUSSON.
- Who are the officers and directors of ROSEAU COUNTY AGRICULTURAL SOCIETY?
- The 990 for the year ended September 30, 2025 lists 4 people; 1 received compensation from the organization, the highest $1,800 (RICHARD MAGNUSSON, SECRETARY).
- How much revenue does ROSEAU COUNTY AGRICULTURAL SOCIETY have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $370,179, expenses of $342,505 and total assets of $741,068 at year end.
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