Nonprofit · EIN 42-1087882
LYON COUNTY FAIR ASSOCIATION
Tax-exempt · ROCK RAPIDS, IA 51246
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $1,060,779 | $1,052,790 | $7,989 | $810,642 | $1,256 | $809,386 |
| October 31, 2024 | 990 | $289,799 | $310,348 | -$20,549 | $802,818 | $1,421 | $801,397 |
| October 31, 2023 | 990 | $568,476 | $592,488 | -$24,012 | $845,792 | $22,093 | $823,699 |
| October 31, 2021 | 990 | $628,242 | $608,093 | $20,149 | $663,180 | $118 | $663,062 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $490,374
- of which government grants
- $125,000
- Program service revenue
- $551,258
- Investment income
- $343
- Net income from fundraising events
- $18,804
- Other revenue
- $18,804
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $1,784
- Salaries, compensation and benefits (total)
- $1,784
- Professional fundraising fees
- $0
- Accounting fees
- $1,345
- Depreciation
- $52,139
- Program services (functional)
- $1,041,693
- Management and general (functional)
- $11,097
Balance sheet and other
- Total assets, start of year
- $802,818
- Total assets, end of year
- $810,642
- Total liabilities, end of year
- $1,256
- Net assets, end of year
- $809,386
- Land, buildings and equipment
- $681,017
- Net assets without donor restrictions
- $809,386
- Gross receipts
- $1,067,279
- Employees
- 5
- Year formed
- 1990
- State of legal domicile
- IA
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JARED AGESON | Director Trustee or director | 1 | $0 |
| TRAVIS NAGEL | Director Trustee or director | 1 | $0 |
| DOUG BRINKHOUS | Director Trustee or director | 1 | $0 |
| JESSICA HARMAN | Director Trustee or director | 1 | $0 |
| STEVE HARMAN | Director Trustee or director | 1 | $0 |
| HESTER DE GROOT | Director Trustee or director | 1 | $0 |
| WESLEY DE GROOT | President Trustee or director, Officer | 2 | $0 |
| JEFF HRDLICKA | Director Trustee or director | 1 | $0 |
| AMBER KELLENBERGER | Director Trustee or director | 1 | $0 |
| LAURA NACHTIGAL | Director Trustee or director | 1 | $0 |
| DESIREE RUSCH | Director Trustee or director | 1 | $0 |
| JULIE TIMMERMAN | Director Trustee or director, Officer | 2 | $0 |
| HARVEY METZGER | Vice President Trustee or director, Officer | 1 | $0 |
| MARY METZGER | Director Trustee or director | 1 | $0 |
| BRENT HOOGENDOORN | Director Trustee or director | 1 | $0 |
17 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMANDA EBEN | Director Trustee or director | 1 | $0 |
| DIANE PETERS | Director Trustee or director | 1 | $0 |
| CORY PETERS | Director Trustee or director | 1 | $0 |
| JERRY RENS | Director Trustee or director | 1 | $0 |
| LORI RENS | Secretary Trustee or director, Officer | 1 | $0 |
| LATOYA AGESON | Director Trustee or director | 2 | $0 |
| BRANDI MULDER | Director Trustee or director | 1 | $0 |
| CHERYL BLANKESPOOR | Director Trustee or director | 1 | $0 |
| NATALIE KIRCH | Director Trustee or director | 1 | $0 |
| JOEL VIS | Director Trustee or director | 1 | $0 |
| MELANIE WARNER | Treasurer Trustee or director, Officer | 2 | $0 |
| RYAN WARNER | Director Trustee or director | 1 | $0 |
| JERRY HAACK | Director Trustee or director | 1 | $0 |
| AMBER BRINKHOUS | Director Trustee or director | 2 | $0 |
| CAMERON GREENFIELD | Director Trustee or director | 0 | $0 |
| MELISSA HARBERTS | Director Trustee or director | 1 | $0 |
| JAYNE GREENFIELD | Director Trustee or director | 0 | $0 |
990 for the year ended October 31, 2024: 32 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JARED AGESON | Director Trustee or director | 1 | $0 |
| TRAVIS NAGEL | Director Trustee or director | 1 | $0 |
| DOUG BRINKHOUS | Director Trustee or director | 1 | $0 |
| JESSICA HARMAN | Director Trustee or director | 1 | $0 |
| STEVE HARMAN | Director Trustee or director | 1 | $0 |
| HESTER DE GROOT | Director Trustee or director | 1 | $0 |
| WESLEY DE GROOT | President Trustee or director, Officer | 2 | $0 |
| JEFF HRDLICKA | Director Trustee or director | 1 | $0 |
| AMBER KELLENBERGER | Director Trustee or director | 1 | $0 |
| LAURA NACHTIGAL | Director Trustee or director | 1 | $0 |
| DESIREE RUSCH | Director Trustee or director | 1 | $0 |
| JULIE TIMMERMAN | Director Trustee or director, Officer | 2 | $0 |
| HARVEY METZGER | Vice President Trustee or director, Officer | 1 | $0 |
| MARY METZGER | Director Trustee or director | 1 | $0 |
| BRENT HOOGENDOORN | Director Trustee or director | 1 | $0 |
| AMANDA EBEN | Director Trustee or director | 1 | $0 |
| DIANE PETERS | Director Trustee or director | 1 | $0 |
| CORY PETERS | Director Trustee or director | 1 | $0 |
| JERRY RENS | Director Trustee or director | 1 | $0 |
| LORI RENS | Secretary Trustee or director, Officer | 1 | $0 |
| LATOYA AGESON | Director Trustee or director | 2 | $0 |
| BRANDI MULDER | Director Trustee or director | 1 | $0 |
| CHERYL BLANKESPOOR | Director Trustee or director | 1 | $0 |
| NATALIE KIRCH | Director Trustee or director | 1 | $0 |
| JOEL VIS | Director Trustee or director | 1 | $0 |
| MELANIE WARNER | Treasurer Trustee or director, Officer | 2 | $0 |
| RYAN WARNER | Director Trustee or director | 1 | $0 |
| JERRY HAACK | Director Trustee or director | 1 | $0 |
| AMBER BRINKHOUS | Director Trustee or director | 2 | $0 |
| CAMERON GREENFIELD | Director Trustee or director | 0 | $0 |
| MELISSA HARBERTS | Director Trustee or director | 1 | $0 |
| JAYNE GREENFIELD | Director Trustee or director | 0 | $0 |
990 for the year ended October 31, 2023: 32 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT HOOGENDOORN | Director Trustee or director | 1 | $2,235 |
| MELANIE WARNER | Treasurer Trustee or director, Officer | 2 | $2,150 |
| LORI RENS | Secretary Trustee or director, Officer | 1 | $1,450 |
| JARED AGESON | Director Trustee or director | 1 | $0 |
| TRAVIS NAGEL | Director Trustee or director | 1 | $0 |
| DOUG BRINKHOUS | Director Trustee or director | 1 | $0 |
| JESSICA HARMAN | Director Trustee or director | 1 | $0 |
| STEVE CAMPBELL | Director Trustee or director | 1 | $0 |
| HESTER DE GROOT | Director Trustee or director | 1 | $0 |
| WESLEY DE GROOT | President Trustee or director, Officer | 2 | $0 |
| JEFF HRDLICKA | Director Trustee or director | 1 | $0 |
| AMBER KELLENBERGER | Director Trustee or director | 1 | $0 |
| LAURA NACHTIGAL | Director Trustee or director | 1 | $0 |
| DESIREE RUSCH | Director Trustee or director | 1 | $0 |
| JULIE TIMMERMAN | Director Trustee or director, Officer | 2 | $0 |
| HARVEY METZGER | Vice President Trustee or director, Officer | 1 | $0 |
| MARY METZGER | Director Trustee or director | 1 | $0 |
| AMANDA EBEN | Director Trustee or director | 1 | $0 |
| DIANE PETERS | Director Trustee or director | 1 | $0 |
| CORY PETERS | Director Trustee or director | 1 | $0 |
| JERRY RENS | Director Trustee or director | 1 | $0 |
| LATOYA AGESON | Director Trustee or director | 2 | $0 |
| BRANDI MULDER | Director Trustee or director | 1 | $0 |
| CHERYL BLANKESPOOR | Director Trustee or director | 1 | $0 |
| NATALIE KIRCH | Director Trustee or director | 1 | $0 |
| JOEL VIS | Director Trustee or director | 1 | $0 |
| RYAN WARNER | Director Trustee or director | 1 | $0 |
| JERRY HAACK | Director Trustee or director | 1 | $0 |
| AMBER BRINKHOUS | Director Trustee or director | 2 | $0 |
| CAMERON GREENFIELD | Director Trustee or director | 0 | $0 |
| MELISSA HARBERTS | Director Trustee or director | 1 | $0 |
| JAYNE GREENFIELD | Director Trustee or director | 0 | $0 |
990 for the year ended October 31, 2021: 27 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LATOYA AGESON | Director Trustee or director, Officer | 2 | $1,500 |
| NORMA VAN WYHE | Director Trustee or director, Officer | 2 | $1,100 |
| MELANIE WARNER | Treasurer Trustee or director, Officer | 2 | $1,100 |
| JARED AGESON | Director Trustee or director | 0 | $0 |
| HARVEY BLANKESPOOR | Director Trustee or director | 1 | $0 |
| DOUG BRINKHOUS | Director Trustee or director | 1 | $0 |
| JESSICA HARMON | Director Trustee or director | 1 | $0 |
| STEVE CAMPBELL | Director Trustee or director | 1 | $0 |
| HESTER DE GROOT | Director Trustee or director | 1 | $0 |
| WESLEY DE GROOT | President Trustee or director, Officer | 2 | $0 |
| JEFF HRDLICKA | Director Trustee or director | 1 | $0 |
| AMBER KELLENBERGER | Director Trustee or director | 1 | $0 |
| SHEILA KLAASSEN | Director Trustee or director | 1 | $0 |
| WAYNE VAN WYHE | Director Trustee or director | 1 | $0 |
| HARVEY METZGER | Vice President Trustee or director | 1 | $0 |
| MARY METZGER | Director Trustee or director | 1 | $0 |
| BRENT HOOGENDOORN | Director Trustee or director | 1 | $0 |
| MIKE MUNNS | Director Trustee or director | 1 | $0 |
| DIANE PETERS | Director Trustee or director | 1 | $0 |
| ORVIS PETERS | Director Trustee or director | 1 | $0 |
| JERRY RENS | Director Trustee or director | 1 | $0 |
| LORI RENS | Secretary Trustee or director, Officer | 1 | $0 |
| JOEL VIS | Director Trustee or director | 1 | $0 |
| RYAN WARNER | Director Trustee or director | 1 | $0 |
| JERRY HAACK | Director Trustee or director | 1 | $0 |
| AMBER BRINKHOUS | Director Trustee or director | 2 | $0 |
| MELISSA HARBERTS | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 62, ROCK RAPIDS, IA 51246-0062
- Mailing address (990-N for 2012)
- PO Box 62, Rock Rapids IA 51246
- Principal officer (990 for 2024)
- WESLEY DE GROOT, 209 S FAIRLAMB ST, ROCK RAPIDS, IA 51246
- Principal officer (990-N for 2012)
- Arlyce Elias, 2086 Log Ave, George IA 51237
- Signed the 990
- LATOYA AGESON, Treasurer
- Website
- www.lyoncountyfair.org
- Return prepared by
- DE NOBLE AUSTIN & COMPANY PC
Mission
THE FAIR SERVES THE ENTIRE POPULATION OF LYON COUNTY PLUS PEOPLE FROM THE SURROUNDING COUNTIES. THE FAIR HELPS TO INSTRUCT AND TRAIN THE PUBLIC IN THE AREAS OF AGRICULTURE, HORTICULTURE, DOMESTIC MANUFACTURING, MECHANICS, HOUSEHOLD ECONOMY, RURAL PRACTICE, STOCK RAISING AND FOOD PREPARATION IN ORDER TO IMPROVE AND DEVELOP THE CAPABILITIES OF SURROUNDING CITIZENS. THE FAIR HELPS TO KEEP THE PUBLIC INFORMED ON SUBJECTS BENEFICIAL AND ESSENTIAL TO THE COMMUNITIES AND RURAL AREAS, AS WELL AS PROVIDE THE COMMUNITIES AND RURAL AREAS WITH SOME ENTERTAINMENT AND CULTURAL EVENTS.
Program accomplishments
- THE FAIR SERVES THE ENTIRE POPULATION OF LYON COUNTY PLUS PEOPLE FROM THE SURROUNDING COUNTIES. THE FAIR HELPS TO INSTRUCT AND TRAIN THE PUBLIC IN THE AREAS OF AGRICULTURE, HORTICULTURE, DOMESTIC MANUFACTURING, MECHANICS, HOUSEHOLD ECONOMY, RURAL PRACTICE, STOCK RAISING AND FOOD PREPARATION IN ORDER TO IMPROVE AND DEVELOP THE CAPABILITIES OF SURROUNDING CITIZENS. THE FAIR HELPS TO KEEP THE PUBLIC INFORMED ON SUBJECTS BENEFICIAL AND ESSENTIAL TO THE COMMUNITIES AND RURAL AREAS, AS WELL AS PROVIDE THE COMMUNITIES AND RURAL AREAS WITH SOME ENTERTAINMENT AND CULTURAL EVENTS.Expenses $1,041,693
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 42-1087882
- 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
- 1996
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N520)
- Assets (IRS master file)
- $810,642
- Income (IRS master file)
- $1,067,279
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $1,060,779 | $1,052,790 | $810,642 | XML |
| 990 | October 2024 | $289,799 | $310,348 | $802,818 | XML |
| 990 | October 2023 | $568,476 | $592,488 | $845,792 | XML |
| 990 | October 2022 | $744,568 | $559,919 | $869,411 | IRS |
| 990 | October 2021 | $628,242 | $608,093 | $663,180 | XML |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Arlyce Elias | October 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
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 42-1087882).
Questions about LYON COUNTY FAIR ASSOCIATION
- What is the EIN of LYON COUNTY FAIR ASSOCIATION?
- The employer identification number (EIN) of LYON COUNTY FAIR ASSOCIATION is 42-1087882.
- Is LYON COUNTY FAIR ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to LYON COUNTY FAIR ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LYON COUNTY FAIR ASSOCIATION 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 LYON COUNTY FAIR ASSOCIATION due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LYON COUNTY FAIR ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of LYON COUNTY FAIR ASSOCIATION?
- The 990 for the year ended October 31, 2025 names WESLEY DE GROOT.
- Who are the officers and directors of LYON COUNTY FAIR ASSOCIATION?
- The 990 for the year ended October 31, 2025 lists 32 people; 0 received compensation from the organization.
- How much revenue does LYON COUNTY FAIR ASSOCIATION have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $1,060,779, expenses of $1,052,790 and total assets of $810,642 at year end.
Other nonprofits in ROCK RAPIDS
- L & O POWER COOPERATIVE EIN 42-0721692 · last filed 990 for 2024
- LYON RURAL ELECTRIC COOPERATIVE EIN 42-0389015 · last filed 990 for 2025
- LYON AND SIOUX RURAL WATER SYSTEM INC EIN 42-0958917 · last filed 990 for 2025
- LYON COUNTY RIVERBOAT FOUNDATION INC EIN 27-1024697 · last filed 990 for 2025
- MERRILL PIONEER COMMUNITY HOSPITAL EIN 42-0805543 · last filed 990 for 2025
- ROCK RAPIDS KIDS CLUB INC EIN 20-5156803 · last filed 990 for 2025
- TOUCH OF HOPE INC EIN 45-2255072 · last filed 990 for 2025
- ATLAS OF LYON COUNTY EIN 20-3515683 · last filed 990 for 2025
All nonprofits in ROCK RAPIDS · Iowa · Recreation and sports