Nonprofit · EIN 42-1088535
MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION
Tax-exempt · WINTERSET, IA 50273
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $536,375 | $490,577 | $45,798 | $1,157,934 | $90,090 | $1,067,844 |
| September 30, 2024 | 990 | $467,183 | $475,786 | -$8,603 | $1,162,645 | $140,599 | $1,022,046 |
| September 30, 2023 | 990 | $541,941 | $505,392 | $36,549 | $1,146,991 | $116,342 | $1,030,649 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $115,430
- of which government grants
- $22,823
- Membership dues
- $1,080
- Program service revenue
- $230,547
- Investment income
- $125
- Net rental income
- $67,976
- Other revenue
- $190,273
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $5,116
- Depreciation
- $72,315
- Program services (functional)
- $464,688
- Management and general (functional)
- $25,889
Balance sheet and other
- Total assets, start of year
- $1,162,645
- Total assets, end of year
- $1,157,934
- Total liabilities, end of year
- $90,090
- Net assets, end of year
- $1,067,844
- Land, buildings and equipment
- $1,142,876
- Gross receipts
- $542,618
- Employees
- 0
- Volunteers
- 100
- Year formed
- 1948
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BART PORTER | DIRECTOR Trustee or director | 0 | $0 |
| TODD MCCULLOUGH | DIRECTOR Trustee or director | 0 | $0 |
| LISA JONES | SECRETARY Trustee or director, Officer | 0 | $0 |
| JESS ERDMAN | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| BILL JENSEN | DIRECTOR Trustee or director | 0 | $0 |
| KAYLA REYNOLDS | TREASURER Trustee or director, Officer | 0 | $0 |
| SCOTT ONEAL | DIRECTOR Trustee or director | 0 | $0 |
| JUSTIN DEBOWER | DIRECTOR Trustee or director | 0 | $0 |
| CJ KADING | PRESIDENT Trustee or director, Officer | 0 | $0 |
| JEREMY THORNBURG | DIRECTOR Trustee or director | 0 | $0 |
| JIMI DAVIS | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL JENSEN | DIRECTOR Trustee or director | 0 | $0 |
| JUSTIN DEBOWER | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT ONEAL | DIRECTOR Trustee or director | 0 | $0 |
| JESS ERDMAN | DIRECTOR Trustee or director | 0 | $0 |
| BART PORTER | DIRECTOR Trustee or director | 0 | $0 |
| JEREMY THORNBURG | DIRECTOR Trustee or director | 0 | $0 |
| CJ KADING | DIRECTOR Trustee or director | 0 | $0 |
| LISA JONES | SECRETARY Trustee or director, Officer | 0 | $0 |
| TODD MCCULLOUGH | PRESIDENT Trustee or director, Officer | 0 | $0 |
| SHELLY GIBSON | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| KAYLA REYNOLDS | TREASURER Trustee or director, Officer | 0 | $0 |
990 for the year ended September 30, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN DEBOWER | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT ONEAL | DIRECTOR Trustee or director | 0 | $0 |
| SHELLY GIBSON | DIRECTOR Trustee or director | 0 | $0 |
| CJ KADING | DIRECTOR Trustee or director | 0 | $0 |
| BART PORTER | DIRECTOR Trustee or director | 0 | $0 |
| MATT PORTER | DIRECTOR Trustee or director | 0 | $0 |
| TODD MCCULLOUGH | DIRECTOR Trustee or director | 0 | $0 |
| JESS ERDMAN | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| LISA JONES | SECRETARY Trustee or director, Officer | 0 | $0 |
| KAYLA REYNOLDS | TREASURER Trustee or director, Officer | 0 | $0 |
| JEFF HONKOMP | PRESIDENT Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 542, WINTERSET, IA 50273-0542
- In care of
- % KAYLA REYNOLDS
- Signed the 990
- KAYLA REYNOLDS, TREASURER
- Phone
- (515) 462-2313
- Website
- WWW.MADISONCOUNTYFAIR.NET
- Return prepared by
- Gurwell Tax and Consulting LLC
Mission
ANNUAL COUNTY FAIR WHERE EXHIBITS AND EDUCATIONAL ACTIVITIES PROVIDE A LEARNING ENVIRONMENT FOR FAMILIES AND YOUTH.
Program accomplishments
- ACTIVITIES OF THE ORGANIZATION PROVIDE TOOLS TO HELP FAMILIES GROW TOGETHER AND PREPARE KIDS FOR THEIR FUTURE. PARTICIPANTS LEARN AND PRACTIVE HOW TO BE GOOD LEADERS, GOOD CITIZENS, AND GOOD COMMUNICATORS. THE ORGANIZATION ALLOCATES 100% OF THEIR VOLUNTEER TIME TO THE ANNUAL COUNTY FAIR. AT THE FAIR, THE LEARNING COMES TOGETHER AT ONE LOCATION TO BE JUDGED BY PROFESSIONALS. THE ACTIVITIES ARE FUNDED BY NIGHTLY SHOWS AND EVENTS OPEN TO THE COMMUNITY AND SURROUNDING AREAS AND BY DONATIONS. THE REVENUES FROM ALL OF THE ORGANIZATIONS ACTIVITIES ARE USED TO PROMOTE THE EDUCATIONAL NEEDS OF THE YOUTH OF MADISON COUNTY.Expenses $464,688
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
- 42-1088535
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $1,157,934
- Income (IRS master file)
- $542,618
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $536,375 | $490,577 | $1,157,934 | XML |
| 990 | September 2024 | $467,183 | $475,786 | $1,162,645 | XML |
| 990 | September 2023 | $541,941 | $505,392 | $1,146,991 | XML |
| 990 | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | 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 42-1088535).
Questions about MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION
- What is the EIN of MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION?
- The employer identification number (EIN) of MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION is 42-1088535.
- Is MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MADISON COUNTY LIVESTOCK & 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 MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION 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 MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who are the officers and directors of MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION?
- The 990 for the year ended September 30, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $536,375, expenses of $490,577 and total assets of $1,157,934 at year end.
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