Recreation & Sports (N520) IRS Verified DX Registered 990 on File

NORTH IOWA FAIR ASSOCIATION

EIN: 42-0441660 · MASON CITY, IA 50401-1590 · United States · FY 2025 Data

3 out of 5 55 / 100 Based on 2+ years of filings

Financial strength (30%) 75/100

Reliability (20%) 55/100

Effectiveness (25%) 86/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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Mission Statement

North Iowa Events Center is a non-profit 501(c)3 organization, proud to serve as the premiere recreational event complex for North Iowans, tourists and guests. Our diverse client base benefits from multiple, distinct venues and the commitments we have to quality of life, exemplary service and attention to detail. NIEC provides a local link between Iowa’s rich agricultural heritage and budding future, while celebrating key relationships between agriculture, business and community. Proceeds from all members and sponsors are used for expenses associated with the NIEC mission, which is to produce the annual fair, incorporate youth shows and agriculture along with educational, competitive and recreational entertainment opportunities for the county we represent with great pride.

Financial Overview — FY 2025

$805K

Total Revenue

$627K

Total Expenses

$1.6M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 93.6%

Fundraising Efficiency 66.4%

Operating Reserve 30.48x

Liability-to-Asset 0.3%

Revenue Diversification 55.5%

Compared with Peers

FY 2025

Compared with 5,798 similar organizations (United States, Recreation & Sports, $100K–$1M in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	93.6%	95.2%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	5.2%	3.4%	P10P90	Below median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	1.2%	0.0%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	66.4%	0.0%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	30.5 mo	6.3 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	0.3%	0.0%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	55.5%	89.4%	P10P90	Top quarter
Surplus margin Surplus as a share of revenue	22.1%	2.8%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$805K	$627K	$1.6M	93.6%	8
2023	$672K	$683K	$742K	93.3%	13
2022	$491K	$617K	$787K	86.6%	13
2021	$672K	$508K	N/A	—	8

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Organization Details

EIN: 42-0441660
State: IA
City: MASON CITY
ZIP: 50401-1590
Classification: N520
Category: Recreation & Sports
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1860
Foundation Code: 16
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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