Passes our checks

Columbia County Fair Livestock Show Association Inc

EIN 71-0589889 · Magnolia, AR

Public records show a registered, tax-exempt organization in good standing.

What it says it does

County Fair, Junior Livestock Sale, Rodeo, and Community Involvement

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 100 out of 100. Higher than 86% of charities in its peer group (recreation and sports, under $250k).

Reserves
35 of 35
Spendable reserves would cover 34.4 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 28% of income.
Income trend
15 of 15
Income rose 12% on the year before.
Spending floor
15 of 15
100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 50 out of 100. Higher than 31% of charities in its peer group (recreation and sports, under $250k).

Independent board
25 of 25
21 of 21 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$37,189 spent. County Fair - Exhibitors display works and items (produce, crafts, artwork and animal exhibits). Entrants are judged and awarded 1st, 2nd, and 3rd place ribbons. Cash prizes are awarded by place.
$26,940 spent. County Fair Exhibits - Local merchants and industry display their products. Nightly entertainment includes a fair queen contest, dance contest, talent contest, musical performances and a rodeo.
$21,844 spent. Concessions and Games - Local Non-Profit Organizations operate concessions and game booths and pay a portion of gross proceeds to the fair. A carnival is contracted to provide rides and amusements.

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending October 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1989.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.