2025-06-09T16:18:33-04:00 2024-09-30 460257538 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2023-10-01 460238981 CENTRAL STATES FAIR CENT 6053553861 800 SAN FRANCISCO STREET RAPID CITY SD 57701 RON JEFFRIES GENERAL MANAGER 6053553861 2025-06-09 true true TRACI HANSON CPA P02055725 6053425630 2025-06-09 2023 2025-03-06 01:10:19Z RON JEFFRIES 5895413 false X WWW.CENTRALSTATESFAIR.COM X 1945 SD WE SHOWCASE AGRICULTURE, TOURISM, AND OUR COMMUNITY. 14 14 229 193 0 2322741 1669354 1736247 1856436 67402 -1179 1604002 1616639 5730392 5141250 12058 0 0 1371945 1510166 0 0 3704957 3662509 5088960 5172675 641432 -31425 7285392 1947419 446781 361619 6838611 1585800 WE SHOWCASE AGRICULTURE, TOURISM, AND OUR COMMUNITY. false false CENTRAL STATE FAIR - AGRICULTURAL LIVESTOCK EXPOSITION, FAIR AND CARNIVAL BLACK HILLS STOCK SHOW - LIVESTOCK EXPOSITION EVENTS CENTER - COMMUNITY ACTIVITIES false true false true false false false false false true false false false false true false true false false false false false false false false false false false false false false false false false false true false false false false true true false false true 210 0 229 true false false false false false false false false X 14 14 false false false false true true false true true false false true true true true false false true true false X RON JEFFRIES 6053553861 800 SAN FRANCISCO ST RAPID CITY SD 57701 RON JEFFRIES GENERAL MANA 50.00 0.20 X 111609 0 6651 JERRY COPE PRESIDENT 1.00 X X 0 0 0 TANNER SCHILDER VICE PRESIDE 1.00 X X 0 0 0 LYNN KENDALL SECRETARY 1.00 X X 0 0 0 ROGER PORCH TREASURER 1.00 X X 0 0 0 TYLER TREVILLYAN PAST PRESIDE 1.00 X X 0 0 0 BOB MILLS BOARD MEMBER 1.00 X 0 0 0 KELBY LANG BOARD MEMBER 1.00 X 0 0 0 JUSTIN TUPPER BOARD MEMBER 1.00 X 0 0 0 ANNA WHETHAM BOARD MEMBER 1.00 X 0 0 0 JIM HUNT BOARD MEMBER 1.00 X 0 0 0 LOUIE BRUNSON BOARD MEMBER 1.00 X 0 0 0 QUENTIN RIGGINS BOARD MEMBER 1.00 X 0 0 0 JOHN ROBERTS CITY LIAISON 1.00 X 0 0 0 DEB HADCOCK COUNTY LIAIS 1.00 X 0 0 0 111609 6651 1 false false false ROBERT SHARP & ASSOCIATES ROBERT SHARP & ASSOCIATES 3615 CANYON LAKE DRIVE 3615 CANYON LAKE DRIVE RAPID CITY SD 57702 ADVERTISING 173552 PRCA PRCA 101 PRO RODEO DRIVE 101 PRO RODEO DRIVE COLORADO SPRINGS CO 80919 ENTERTAINMENT 160200 WALKER HAYES WALKER HAYES PO BOX 340020 NASHVILLE TN 37203 ENTERTAINER 150000 CONRADS ELECTRIC CONRADS ELECTRIC 1750 E NORTH STREET 1750 E NORTH STREET RAPID CITY SD 57701 REPAIRS 100423 4 3160 25273 547918 1093003 131200 1669354 FAIR 110000 1360391 1360391 BH STOCK SHOW 110000 489916 489916 EVENTS CENTER 110000 6129 6129 1856436 14985 14985 1146149 277673 868476 868476 868476 16164 -16164 -16164 -16164 1166608 460326 706282 706282 CREDIT CARD FEES, MISC. 999999 41881 41881 41881 5141250 3473075 -1179 X 117728 1236957 21441 33239 100801 24425 948833 159440 259935 1045250 50870 18844 192992 96320 EVENTS RECOGNITIONS/AWARD 862550 MISCELLANEOUS 3050 5172675 0 0 0 147832 212863 534929 515022 473059 451513 37909 60238 44769 42632 1179275 538262 6027165 641013 19729 24138 7285392 1947419 417495 320618 29286 41001 446781 361619 X 6677311 1281635 161300 304165 6838611 1585800 7285392 1947419 X -31425 -5221386 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false 1179275 538262 641013 641013 X 1080649 421652 -4482253 -4060601 5141250 5141250 6333460 421652 739133 1160785 5172675 5172675 SCHEDULE D, PAGE 3, PART X AT SEPTEMBER 30, 2024, THE ORGANIZATION BELIEVES THAT NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES EXIST. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSE 277,673 COST OF GOOD SOLD 460,326 MISC OTHER EXPENSES 1,134 CHANGE IN ACCOUNTING POLICY APPLICATION -5,221,386 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSE 277,673 COST OF GOOD SOLD 460,326 MISC OTHER EXPENSES 1,134 X PRIZES 6 33700 FAIR MARKET VALUE X COMPUTER 1 2500 FAIR MARKET VALUE X BLD UPGRADES 4 95000 FAIR MARKET VALUE false false false FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS HELP WITH COLLECTION OF GATE AND PARKING ADMISSIONS, RUNNING EVENTS, ETC FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION'S MEMBERS ELECT THE GOVERNING BODY. 2 OF 14 ARE APPOINTED BY CITY/COUNTY. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PREPARED BY OUR CPA AND PROVIDED TO THE GENERAL MANAGER AND BOARD FOR REVIEW BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST DOCUMENT IS SIGNED EACH YEAR BY ALL BOARD MEMBERS. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD AT EACH MEETING. FORM 990, PAGE 6, PART VI, LINE 15A BOARD APPROVES THE SALARY OF THE CEO AND BASES IT UPON PERFORMANCE, RELATED INDUSTRY SALARIES AND AVAILABILITY OF FUNDS. FORM 990, PAGE 6, PART VI, LINE 15B SAME PERSON AS 15A FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES CONSIDER MAKING THE INFORMATION AVAILABLE ON CASE BY CASE BASIS. FORM 990, PART IX, LINE 11G OUTSIDE SERVICES 280,230 0 0 GRANDSTAND EVENTS 630,726 0 0 OTHER MISCELLANEOUS EVENTS 1,500 0 0 CONSULTING 36,377 0 0 TOTAL 948,833 0 0 FORM 990, PART XI, LINE 9 CHANGE IN ACCOUNTING POLICY APPLICATION -5,221,386 THE ORGANIZATION LEASES FAIRGROUND BUILDINGS FROM PENNINGTON COUNTY. DURING THE YEAR ENDED SEPTEMBER 30, 2024, THE ORGANIZATION UPDATED THE LEASE WITH PENNINGTON COUNTY. THE NEW LEASE AGREEMENT IS FOR 12 MONTHS TO BE RENEWED ANNUALLY, SUBJECT TO TERMINATION BY EITHER PARTY. UNDER CURRENT GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE FAIRGROUND BUILDINGS SHOULD NOT BE RECORDED BY THE ORGANIZATION. ALL FAIRGROUND BUILDINGS PREVIOUSLY REPORTED TOTALING 5,221,386 WERE WRITTEN OFF DURING FISCAL YEAR 2024. CENTRAL STATES FAIR FOUNDATION CENTRAL STATE FAIR FOUNDATION 800 SAN FRANCISCO STREET 800 SAN FRANCISCO STREET RAPID CITY SD 57701 202523171 CHARITABLE SD 501C3 12A CSF CENTRAL STATES FAIR true false true true false false false false false false false false true true true true false false false false SCHEDULE R THE CENTRAL STATES FAIR APPOINTS DIRECTORS OF THE FOUNDATION WHO IN TURN ELECT OFFICERS. THE FAIR HAS CONTINUED TO SUPPORT THE FOUNDATION AND REPORTS TO THEM ON HOW THE MONEY IS SPENT.