2025-12-22T12:36:03-06:00 2025-09-30 383635706 REHMANN ROBSON LLC 1971 S STATE ROAD IONIA MI 48846 990 2024-10-01 380680310 IONIA FREE FAIR ASSOCIATION IONI 6165271310 317 S DEXTER ST IONIA MI 48846 JOHN DINEHART TREASURER 6165271310 2025-12-15 1 1 KATHERINE SHELDON CPA P00022438 6165220792 2025-12-15 2024 2025-03-06 01:10:19Z TREVOR TOOKER 317 S DEXTER STREET IONIA MI 48846 1649530 0 X WWW.IONIAFREEFAIR.COM X 1940 MI ANNUAL AGRICULTURAL FAIR 12 12 5 150 1625 0 240860 275148 1034871 1205516 34707 34262 191742 134604 1502180 1649530 0 0 0 0 230731 291771 0 0 0 915653 1105150 1146384 1396921 355796 252609 2624761 3367007 88195 577832 2536566 2789175 ANNUAL AGRICULTURAL FAIR 0 0 1293697 1253241 AN ANNUAL AGRICULTURAL FAIR WAS HELD IN WHICH OVER 655 EXHIBITORS PARTICIPATED. THE FAIR HAS AN ANNUAL ATTENDANCE OF APPROXIMATELY 350,000. 1293697 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 43 0 1 5 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 MI X COURTNEY HYLAND 6165271310 317 S DEXTER ST IONIA MI 48846 X TREVOR TOOKER PRESIDENT 1.00 X X 0 0 0 KIRK WOLTHUIS VICE PRESIDENT 1.00 X X 0 0 0 JOHN DINEHART TREASURER 1.00 X X 0 0 0 LAURIE PALMER SECRETARY 1.00 X X 0 0 0 HON JOHN R MILEWSKI II EX-OFFICIO 1.00 X 0 0 0 JASON REAMS DIRECTOR 1.00 X 0 0 0 AMANDA POWELL DIRECTOR 1.00 X 0 0 0 DR LISA SANFORD DVM DIRECTOR 1.00 X 0 0 0 JENNA PERRY DIRECTOR 1.00 X 0 0 0 RYAN GREGORY DIRECTOR 1.00 X 0 0 0 ANN MARTINEZ DIRECTOR 1.00 X 0 0 0 CHAD LISTERMAN DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 310 100000 174838 100 275148 CONCESSIONS 722513 623380 623380 PARKING AND CAMPGROUND 812930 243330 243330 GRANDSTAND EVENTS 711210 150902 150902 COMPETITIVE EVENTS 711210 131619 131619 ENTERTAINMENT PARK 713110 42575 42575 13710 13710 1205516 34262 34262 85254 0 85254 85254 85254 ADMINISTRATION 900099 47725 47725 FOOD TRUCK RALLY-VENDO 722513 1625 1625 49350 1649530 1253241 1625 119516 X 276954 240393 36561 14817 14817 44035 44035 8166 8166 78705 78705 22145 22145 67170 67170 930 930 2358 2358 95993 95993 107134 107134 FOOD TRUCK RALLY-OTHER 11222 11222 GRANDSTAND EVENTS 154659 154659 REPAIR AND MAINTENANCE 132311 132311 ENTERTAINMENT PARK 109436 109436 270886 270403 483 1396921 1293697 103224 0 335686 832305 412814 523295 51267 28587 121 0 3910511 2078107 1688060 1832404 136813 150416 2624761 3367007 35312 525981 15145 18425 37738 33426 88195 577832 X 2374719 2622174 161847 167001 2536566 2789175 2624761 3367007 252609 0 X X 1 X 0 1 0 X 166431 216640 368434 240860 275148 1267513 1259630 1040457 1245092 1131551 1253241 5929971 1426061 1257097 1613526 1372411 1528389 7197484 3685 3685 86256 86256 89941 89941 7107543 45578 53222 90535 113788 119516 422639 45578 53222 90535 113788 119516 422639 1471639 1310319 1704061 1486199 1647905 7620123 0.93270 0.94610 0.05550 0.05390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1368600 463001 905599 2380874 1516789 864085 154725 92005 62720 6312 6312 0 1832404 MIDWAY DEPOSIT 10000 CURRENT PORTION OF LONG TERM DEBT 4281 LONG-TERM LIABILITIES, NET OF CURRENT PORTION 19145 33426 X PART X, LINE 2: THE ASSOCIATION IS RECOGNIZED AS A TAX-EXEMPT ORGANIZATION UNDER CODE SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS "UNRELATED BUSINESS INCOME." MANAGEMENT HAS ANALYZED THE ASSOCIATION'S INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. MANAGEMENT HAS EVALUATED THE ASSOCIATION'S INCOME TAX FILING POSITIONS FOR FISCAL 2022 THROUGH 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF SEPTEMBER 30, 2025. THE ASSOCIATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ASSOCIATION'S FINANCIAL STATEMENTS. THE ASSOCIATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ASSOCIATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT SEPTEMBER 30, 2025, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. INDEPENDENT BANK DIRECTOR LOAN 0 CITY OF IONIA DIRECTOR REAL ESTATE LEASE 0 MERCANTILE BANK DIRECTOR LINE OF CREDIT 0 FORM 990, PART VI, SECTION B, LINE 11B FINANCE COMMITTEE REVIEWS PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIALS STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 63,322. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,322. CONCESSIONS: PROGRAM SERVICE EXPENSES 46,388. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,388. COMPETITIVE EVENTS: PROGRAM SERVICE EXPENSES 34,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,912. SPECIAL ACTIVITIES: PROGRAM SERVICE EXPENSES 26,107. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,107. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 23,787. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,787. VENDING: PROGRAM SERVICE EXPENSES 17,745. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,745. SUPPLIES: PROGRAM SERVICE EXPENSES 16,039. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,039. IPS SECURITY: PROGRAM SERVICE EXPENSES 13,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,500. LICENSES AND REGISTRATION: PROGRAM SERVICE EXPENSES 11,560. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,560. SPONSORSHIP: PROGRAM SERVICE EXPENSES 8,995. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,995. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 3,259. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,259. BUSINESS MEALS AND ENTERTAINMENT: PROGRAM SERVICE EXPENSES 2,164. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,164. SHERRIFF'S POSSE: PROGRAM SERVICE EXPENSES 2,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,000. REFUNDS: PROGRAM SERVICE EXPENSES 500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 500. ADMINISTRATION-OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 483. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 483. CREDIT LOSSES: PROGRAM SERVICE EXPENSES 125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.