Sandhills Global Event Center
Legal name: Lancaster County Agricultural Society
Nonprofit profile at a glance
- EIN
- 470786365
- IRS 990 coverage
- 2012–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Lincoln, NE, USA
- Phone
- 4024416545
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fairs
Reported finances
- Revenue
- $9,628,613
- Expenses
- $7,613,735
- Assets
- $26,024,746
- Liabilities
- $8,991,509
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- KENDRA RONNAU (PRESIDENT)
Highest reported compensation
- RON BOHATY (MANAGING DIR): $99,945 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Lancaster County Agricultural Society’s Mission is three-fold:
What it reported doing in 2024
Promotion and education of general public on the interest of agriculture through sponsoring the county fair
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 83
- Accountability: 84
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.1%; rating input score 47
- Program expense ratio: 59%; rating input score 59
- Fundraising efficiency: $18.49 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 10th 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; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 20.9%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 3.42; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0.35; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 1.3%; rating input score 79; 79th percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
- Revenue growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 3.3% per year; rating input score 100; 26th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 47.1% of revenue deployed · 59% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $4.5M in reported program spending
- Leadership: top reported pay $100K · 10 people listed
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
- Review — Financial Efficiency: Program expense ratio scored 59/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 57/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.