Ida County Agricultural Society

Nonprofit profile at a glance

EIN
421199402
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Ida Grove, IA, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development - Agricultural

Reported finances

Revenue
$168,822
Expenses
$122,891
Assets
$2,694,485
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • Brent Rohlk (President)

People named in this filing

  • Brent Rohlk (President)
  • See attached (Directors and officers)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate annual county fair.

What it reported doing in 2025

Six day county fair including livestock shows, static exhibit events, nightly entertainment, vendor fairs, educational programs for youth and adults. Serving approx 120-140 4-H and FFA members and 2500-3000 attendees.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 74
  • Accountability: 70
  • Sustainability: 82
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62%; rating input score 62
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 21.93; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -47.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -9.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 62% of revenue deployed · 85.2% of spending went to programs
  • Governance: 18 of 18 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $105K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 9 of 11 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.