Outagamie County Fair Association

Nonprofit profile at a glance

EIN
390521652
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Seymour, WI, USA
Phone
9208332941
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Fairs

Reported finances

Revenue
$567,993
Expenses
$663,047
Assets
$2,434,650
Liabilities
$2,440

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Dan Birling (President)
  • Ryan Biese (Vice President)

Highest reported compensation

  • Dan Birling (President): $1,500 total reported compensation
  • Ryan Biese (Vice President): $1,500 total reported compensation
  • Matt VanWychen (Secretary): $1,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operating annual county fair and fairgrounds activities for the purpose of the following: Educating the public on horticultural or agricultural subjects; Exhibitions and contests that assist agriculture and horticultural producer in improving products; Providing a venue for the exhibition of livestock, farm products, and other aspects of agriculture; and promoting various cooperative agricultural, horticultural, and civic activities among rural residents.

What it reported doing in 2024

Not applicable to Outagamie County Fair Association.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 91
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.7%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 3.67; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 10.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 140 of 140 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $663K in reported program spending
  • Leadership: top reported pay $2K · 10 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • 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 — Sustainability: Operating margin scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Officer compensation ratio scored 59/100.