TY 2018 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) Phillip Hartke......................................................................
President

8.00
.................

(2) Dale Laue......................................................................
1st Vice President

8.00
.................

(3) Rex Homann......................................................................
2nd Vice President

8.00
.................

(4) Danielle Alwardt......................................................................
Treasurer

15.00
.................

5,000

(5) Teri Schaefer......................................................................
Secretary

15.00
.................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

Effingham County Fair Association

Employer identification number

37-0611165

Return Reference	Explanation
Form 990, Part VI, Section A, line 6	The organization has approximately 475 members who pay a one-time fee to become a lifetime member of this organization.
Form 990, Part VI, Section A, line 7a	THE ORGANIZATION HOLDS AN ANNUAL MEETING DURING WHICH THE MEMBERS ELECT THE ORGANIZATION'S DIRECTORS. THE DIRECTORS THEN ELECT THE OFFICERS.
Form 990, Part VI, Section A, line 7b	BY-LAW CHANGES REQUIRE APPROVAL BY MEMBERS.
Form 990, Part VI, Section B, line 11b	THE SIGNORS OF THE FORM 990 RETURN REVIEW UPON SIGNING.
Form 990, Part VI, Section B, line 15	The compensation of the officers and employees must be approved by the directors.
Form 990, Part VI, Section C, line 19	The organization makes these documents available upon request.
Form 990, Part IX, line 24e	Bleachers: Program service expenses 46,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,000. Other Expenses: Program service expenses 43,805. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,805. Utilities: Program service expenses 35,390. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,390. Tractor Pull Expense: Program service expenses 30,355. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,355. Asphalt Sealing: Program service expenses 15,660. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,660. Demo Expense: Program service expenses 15,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,150. Sewer Work: Program service expenses 15,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,000. Sheep Barn Gates: Program service expenses 14,588. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,588. Printing & Reproduction: Program service expenses 14,353. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,353. Contract Labor: Program service expenses 13,371. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,371. Repairs & Maintenance: Program service expenses 13,312. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,312. Rodeo Expense: Program service expenses 12,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,000. Equipment Rental: Program service expenses 10,069. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,069. Other Fair Expense: Program service expenses 8,327. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,327. Trophies: Program service expenses 6,717. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,717. Judges: Program service expenses 5,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,625. Horse Racing: Program service expenses 4,733. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,733. Queen Pageant: Program service expenses 3,739. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,739. Real Estate Taxes: Program service expenses 2,947. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,947. Telephone: Program service expenses 2,345. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,345. Security: Program service expenses 2,263. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,263. Extra Parking: Program service expenses 2,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,000. Entry Fee Refund: Program service expenses 1,952. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,952. Track Improvements: Program service expenses 1,709. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,709. Sanction Fees: Program service expenses 1,555. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,555. Jr Miss: Program service expenses 1,100. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,100. Professional Fees: Program service expenses 750. Management and general expenses 0. Fundraising expenses 0. Total expenses 750. Postage & Delivery: Program service expenses 747. Management and general expenses 0. Fundraising expenses 0. Total expenses 747. Dues & Subscriptions: Program service expenses 561. Management and general expenses 0. Fundraising expenses 0. Total expenses 561. Loan Expense: Program service expenses 374. Management and general expenses 0. Fundraising expenses 0. Total expenses 374. Bank Service Charges: Program service expenses 252. Management and general expenses 0. Fundraising expenses 0. Total expenses 252. Licenses & Permits: Program service expenses 80. Management and general expenses 0. Fundraising expenses 0. Total expenses 80. Miscellaneous: Program service expenses 37. Management and general expenses 0. Fundraising expenses 0. Total expenses 37. Credit Card: Program service expenses 20. Management and general expenses 0. Fundraising expenses 0. Total expenses 20.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: To operate the Effingham County Fair for the benefit of the area general public. To promote area farm products through exhibits and maintain the fair grounds, buildings and land.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	15
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	15
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	15
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	154,858	236,472
9	Program service revenue (Part VIII, line 2g) .........	507,737	545,950
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	82,093	67,528
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	744,688	849,950
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	53,262	58,762
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	563,833	742,366
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	617,095	801,128
19	Revenue less expenses. Subtract line 18 from line 12.......	127,593	48,822
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	868,010	888,793
21	Total liabilities (Part X, line 26).............	29,205	1,166
22	Net assets or fund balances. Subtract line 21 from line 20.....	838,805	887,627

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 801,128 including grants of $ ) (Revenue $ )
	To operate the Effingham County Fair for the benefit of the area general public. To promote area farm products through exhibits and maintain the fair grounds, buildings and land.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses801,128

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	5,000	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	135,655

f	All other contributions, gifts, grants, and similar amounts not included above		1f	100,817

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......		236,472

		Business Code
2a	Fair Admissions	713990	376,942	376,942
b	Other Program Service	713990	149,806	149,806
c	Concessions Income	713990	19,202	19,202
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		545,950

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		66,004
b	Less: rental expenses		0
c	Rental income or (loss)		66,004
d	Net rental income or (loss)......			66,004			66,004
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	Other Miscellaneous Re		713990	1,524	1,524
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			1,524
12	Total revenue. See Instructions......			849,950	547,474	0	66,004

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to domestic individuals. See Part IV, line 22
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	5,000	5,000
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	49,084	49,084
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	4,678	4,678
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	12,500	12,500
13	Office expenses .......	5,590	5,590
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	1,611	1,611
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	29,100	29,100
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Premiums	174,362	174,362
b	4-H Auction Expense	78,652	78,652
c	Entertainment	59,550	59,550
d	Grounds Expense	54,115	54,115
e	All other expenses	326,886	326,886
25	Total functional expenses. Add lines 1 through 24e	801,128	801,128	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			64,668	1	60,240
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	828,553
b	Less: accumulated depreciation	10b	0	803,342	10c	828,553
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			868,010	16	888,793

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..	27,997	23	0
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	1,208	25	1,166
26	Total liabilities. Add lines 17 through 25..	29,205	26	1,166

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....	0	30	0
31	Paid-in or capital surplus, or land, building or equipment fund ...	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	838,805	32	887,627
33	Total net assets or fund balances ...........	838,805	33	887,627
34	Total liabilities and net assets/fund balances ........	868,010	34	888,793

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....	828,553	828,553
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..			828,553

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Payroll Liabilities	666
Horse Barn Damage Deposit	500
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	1,166
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII