TY 2018 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) LANCE SCHIELE...................................................................... President	1.00 ................. 0.00	X
(2) BOB DAVIDSON...................................................................... Director	1.00 ................. 0.00	X
(3) KIM SIDERS...................................................................... Director	1.00 ................. 0.00	X
(4) DEAN DOERSCHER...................................................................... Vice President	1.00 ................. 0.00	X
(5) MOLLY HAUB...................................................................... Director	1.00 ................. 0.00	X
(6) DOUG SCHROEDER...................................................................... Director	1.00 ................. 0.00	X
(7) JON BURMEISTER...................................................................... Director	1.00 ................. 0.00	X
(8) RENEE THOMPSON...................................................................... Director	1.00 ................. 0.00	X
(9) CRAIG SMITH...................................................................... Director	1.00 ................. 0.00	X
(10) TERESA BOHLMANN...................................................................... Director	1.00 ................. 0.00	X
(11) JOSH KESSLER...................................................................... Director	1.00 ................. 0.00	X
(12) KATHY DLOUHY...................................................................... Director	1.00 ................. 0.00	X
(13) DANA PRUESS...................................................................... Director	1.00 ................. 0.00	X
(14) KEVIN LICHT...................................................................... Director	1.00 ................. 0.00	X
(15) SARAH ANDERSON...................................................................... Director	1.00 ................. 0.00		X
(16) CHRISTINA EICHER...................................................................... Director	1.00 ................. 0.00		X
(17) DAVE SHINKER...................................................................... Treasurer	1.00 ................. 0.00		X

(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) LANCE SCHIELE......................................................................
President

1.00
.................
0.00

(2) BOB DAVIDSON......................................................................
Director

1.00
.................
0.00

(3) KIM SIDERS......................................................................
Director

1.00
.................
0.00

(4) DEAN DOERSCHER......................................................................
Vice President

1.00
.................
0.00

(5) MOLLY HAUB......................................................................
Director

1.00
.................
0.00

(6) DOUG SCHROEDER......................................................................
Director

1.00
.................
0.00

(7) JON BURMEISTER......................................................................
Director

1.00
.................
0.00

(8) RENEE THOMPSON......................................................................
Director

1.00
.................
0.00

(9) CRAIG SMITH......................................................................
Director

1.00
.................
0.00

(10) TERESA BOHLMANN......................................................................
Director

1.00
.................
0.00

(11) JOSH KESSLER......................................................................
Director

1.00
.................
0.00

(12) KATHY DLOUHY......................................................................
Director

1.00
.................
0.00

(13) DANA PRUESS......................................................................
Director

1.00
.................
0.00

(14) KEVIN LICHT......................................................................
Director

1.00
.................
0.00

(15) SARAH ANDERSON......................................................................
Director

1.00
.................
0.00

(16) CHRISTINA EICHER......................................................................
Director

1.00
.................
0.00

(17) DAVE SHINKER......................................................................
Treasurer

1.00
.................
0.00

(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

(18) LYNN CHAPMAN........................................................................
Secretary/2nd V

1.00
.......................0.00

(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

CEDAR COUNTY FAIR ASSOCIATION

Employer identification number

42-0681121

Return Reference	Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	Individuals may purchase a membership in Cedar County Fair Association, Inc. and have the right to vote on who becomes a member of the board of directors. Such memberships are not tax deductible.
Form 990, Part VI, Line 11b: Form 990 Review Process	A copy of the 990 is provided to the secretary/treasurer of the organization who stipulates that she provides a copy to each member of the governing board of directors prior to signing the 990. If any questions arise, return preparer meets with the board of directors to answer those questions.
Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection	Upon request to the secretary/treasurer, a copy of the 990 is available for public scrutiny
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Secretary provides governing documents, policies and financial information to public upon written request. Written request is necessary because the Fair Association office is not open daily and time is needed for the board to comply with the request.
Form 990, Part IX, Line 24e: Other Expenses	Building and Grounds Maintenan: Column (A) - Total = $15661; Column (B) - Program Services = $15661; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Camping Fees: Column (A) - Total = $310; Column (B) - Program Services = $310; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Dues & Subscriptions: Column (A) - Total = $605; Column (B) - Program Services = $605; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Extra Special Events: Column (A) - Total = $9964; Column (B) - Program Services = $9964; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Garbage: Column (A) - Total = $7175; Column (B) - Program Services = $7175; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Internet: Column (A) - Total = $667; Column (B) - Program Services = $667; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Legal and Accounting: Column (A) - Total = $1343; Column (B) - Program Services = $1343; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Mathew & Floral Expense: Column (A) - Total = $11306; Column (B) - Program Services = $11306; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Miscellaneous: Column (A) - Total = $4303; Column (B) - Program Services = $4303; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Payroll Tax: Column (A) - Total = $599; Column (B) - Program Services = $599; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Postage and Shipping: Column (A) - Total = $666; Column (B) - Program Services = $666; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Supplies: Column (A) - Total = $1239; Column (B) - Program Services = $1239; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Track Expense: Column (A) - Total = $4894; Column (B) - Program Services = $4894; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Utilities: Column (A) - Total = $4996; Column (B) - Program Services = $4996; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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:	18007218
Software Version:	2018v3.1

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE FACILITIES FOR PUBLIC EXPOSITIONS, FAIRS & RECREATIONAL ACTIVITIES
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	18
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	16
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	12
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

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	68,562	159,058
9	Program service revenue (Part VIII, line 2g) .........	247,019	305,422
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	81	50
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	16,798	26,978
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	332,460	491,508
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	342,195	353,179
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	342,195	353,179
19	Revenue less expenses. Subtract line 18 from line 12.......	-9,735	138,329
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	403,289	541,618
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	403,289	541,618

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROVIDED THE FACILITIES AND SERVICES FOR THE EVENTS

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 expenses

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

(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	51,159

f	All other contributions, gifts, grants, and similar amounts not included above		1f	107,899

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......		159,058

		Business Code
2a	FAIR	713990	305,422	305,422
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		305,422

3 Investment income (including dividends, interest, and othersimilar amounts) ......			50			50
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents		26,978
b	Less: rental expenses
c	Rental income or (loss)		26,978
d	Net rental income or (loss)......			26,978			26,978
		(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).....			0
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..			0
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..			0
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..			0
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See Instructions......			491,508	305,422		27,028

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.	0
4	Benefits paid to or for members	0
5	Compensation of current officers, directors, trustees, and key employees ....	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	0
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	0
13	Office expenses .......	5,035	810	4,225
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	4,790	4,790
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	23,750	23,750
23	Insurance ...	18,982	18,982
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	Fair Expense	125,259	125,259
b	Grand Stand Food	38,611	38,611
c	Special Events start cash	37,804	37,804
d	Fair Start expense returned	35,220	35,220
e	All other expenses	63,728	63,728
25	Total functional expenses. Add lines 1 through 24e	353,179	348,954	4,225	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 ........			10,773	1	21,569
2	Savings and temporary cash investments .........				2	0
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............				4	0
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	0
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	0
7	Notes and loans receivable, net ....				7	0
8	Inventories for sale or use ........				8	0
9	Prepaid expenses and deferred charges ......				9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	802,907
b	Less: accumulated depreciation	10b	282,858	392,516	10c	520,049
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........				15	0
16	Total assets. Add lines 1 through 15 (must equal line 34)...			403,289	16	541,618

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 ..		23
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		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	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 .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds	403,289	32	541,618
33	Total net assets or fund balances ...........	403,289	33	541,618
34	Total liabilities and net assets/fund balances ........	403,289	34	541,618

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 ....	802,907	282,858	520,049
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).)..				520,049

(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
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
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