CENTRAL WASHINGTON FAIR ASSOCIATION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- CENTRAL WASHINGTON FAIR ASSOCIATION (EIN 91-0171268)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-10-17
- IRS object ID
- 201622929349301307
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-10-17T00:00:00-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Moss Adams LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 22650 | AddressLine1Txt |
| City | Yakima | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 989072650 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910171268 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTRAL WASHINGTON FAIR ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 5092487160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 S Fair Avenue | AddressLine1Txt |
| City | Yakima | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 989015500 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Greg Stewart | PersonNm |
| Person Title | President/General Manager | PersonTitleTxt |
| Phone | 5092487160 | PhoneNum |
| Signature | 2016-08-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Pam Cleaver | PreparerPersonNm |
| PTIN | P00022310 | PTIN |
| Phone | 5092487750 | PhoneNum |
| Preparation | 2016-08-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Greg Stewart | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 S Fair Avenue | AddressLine1Txt |
| City | Yakima | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 989015500 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,800,447 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.fairfun.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | Produce an annual agricultural fair and develop year-around use of facilities. With a commitment to:- Preserve and develop our historic grounds and year-round multi-use facilities; - Offer quality and diversity of entertainment, sports, and education; - Provide a safe, friendly, and enjoyable environment; - Acknowledge the involvement of dedicated people and groups; - Build on the tradition of our first 100 years for future generations. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 419 | TotalEmployeeCnt |
| Total Volunteers | 63 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $506,984 | PYContributionsGrantsAmt |
| CY Contributions Grants | $485,892 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,167,853 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,380,691 | CYProgramServiceRevenueAmt |
| PY Investment Income | $593 | PYInvestmentIncomeAmt |
| CY Investment Income | -$809 | CYInvestmentIncomeAmt |
| PY Other Revenue | $752,456 | PYOtherRevenueAmt |
| CY Other Revenue | $629,354 | CYOtherRevenueAmt |
| PY Total Revenue | $5,427,886 | PYTotalRevenueAmt |
| CY Total Revenue | $5,495,128 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,895,962 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,899,481 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,291,005 | PYOtherExpensesAmt |
| CY Other Expenses | $3,349,408 | CYOtherExpensesAmt |
| PY Total Expenses | $5,186,967 | PYTotalExpensesAmt |
| CY Total Expenses | $5,248,889 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $240,919 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $246,239 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,737,867 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,937,520 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $323,741 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $277,155 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,414,126 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,660,365 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Produce an annual agricultural fair and develop year-around use of facilities. With a commitment to:- Preserve and develop our historic grounds and year-round multi-use facilities; - Offer quality and diversity of entertainment, sports, and education; - Provide a safe, friendly, and enjoyable environment; - Acknowledge the involvement of dedicated people and groups; - Build on the tradition of our first 100 years for future generations. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,269,430 | ExpenseAmt |
| Revenue | $3,102,336 | RevenueAmt |
| Desc | PRODUCE AN ANNUAL AGRICULTURAL FAIR AND DEVELOP YEAR-AROUND USE OF FACILITIES. WITH A COMMITMENT TO:PRESERVE AND DEVELOP OUR HISTORIC GROUNDS AND YEAR-ROUND MULTI-USE FACILITIES; OFFER QUALITY AND DIVERSITY OF ENTERTAINMENT, SPORTS, AND EDUCATION; PROVIDE A SAFE, FRIENDLY, AND ENJOYABLE ENVIRONMENT; ACKNOWLEDGE THE INVOLVEMENT OF DEDICATED PEOPLE AND GROUPS; BUILD ON THE TRADITION OF OUR FIRST 100 YEARS FOR FUTURE GENERATIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,294,343 | ExpenseAmt |
| Revenue | $1,268,370 | RevenueAmt |
| Desc | SunDome Events | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $534,025 | ExpenseAmt |
| Revenue | $638,624 | RevenueAmt |
| Desc | INTERIM EVENTS-NON SUNDOME & other activities | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,097,798 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 95 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 419 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIN BALDOZ | PersonNm |
| Phone | 5092487160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 s fair ave | AddressLine1Txt |
| City | yakima | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98901 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Linda Lowe | ||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Sid Morrison | ||||||
| Vice Chairman | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| David Hargreaves | ||||||
| Treasurer | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Carlos Olivares | ||||||
| director | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Dan Newhouse | ||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Gayle Hall | ||||||
| Secretary | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Lon Inaba | ||||||
| director | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Trent Marquis | ||||||
| Chair | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GREG STEWART | ||||||
| President/General Manager | 40.00 | $167,382 | $0 | $6,695 | Yes (X) | |
| Charley Pond | ||||||
| CFO until April 2015 | 40.00 | $35,304 | $0 | $1,412 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $202,686 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $8,107 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Starplex Corporation | |||||
| 12722 NE Airport Way | Portland | OR | 97230 | Security | $373,601 |
| Sysco | |||||
| PO Box 1610 | Wilsonville | OR | 97070 | Food Service | $186,495 |
| Smith Phillips & Dipietro | |||||
| 1440 N 16th Ave | Yakima | WA | 98902 | Advertising | $125,881 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $100 | MembershipDuesAmt |
| All Other Contributions | $485,792 | AllOtherContributionsAmt |
| Total Contributions | $485,892 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Events Revenue | 713110 | $4,321,068 | $4,321,068 |
| Yakima County Stadium | 532000 | $59,623 | $59,623 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,380,691 | TotalProgramServiceRevenueAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $783 | TotalRevenueColumnAmt |
| Exclusion | $783 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,092 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$1,592 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,592 | TotalRevenueColumnAmt |
| Exclusion | -$1,592 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $929,866 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $301,227 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $628,639 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $628,639 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Recovery of Bad Debts | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $715 | TotalRevenueColumnAmt |
| Exclusion | $715 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $715 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,495,128 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,009,330 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$94 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,793 | TotalAmt |
| Management And General | $210,793 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,464,596 | TotalAmt |
| Program Services | $1,246,483 | ProgramServicesAmt |
| Management And General | $218,113 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,944 | TotalAmt |
| Management And General | $49,944 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,148 | TotalAmt |
| Program Services | $128,645 | ProgramServicesAmt |
| Management And General | $45,503 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,422 | TotalAmt |
| Management And General | $19,422 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,175 | TotalAmt |
| Management And General | $17,175 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,646 | TotalAmt |
| Management And General | $213,646 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $746,003 | TotalAmt |
| Program Services | $735,108 | ProgramServicesAmt |
| Management And General | $10,895 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,722 | TotalAmt |
| Program Services | $210,164 | ProgramServicesAmt |
| Management And General | $91,558 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,728 | TotalAmt |
| Program Services | $263,836 | ProgramServicesAmt |
| Management And General | $44,892 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,705 | TotalAmt |
| Program Services | $19,868 | ProgramServicesAmt |
| Management And General | $16,837 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,328 | TotalAmt |
| Management And General | $3,328 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,303 | TotalAmt |
| Program Services | $14,203 | ProgramServicesAmt |
| Management And General | $142,100 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,424 | TotalAmt |
| Program Services | $261,361 | ProgramServicesAmt |
| Management And General | $29,063 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| direct Program Expense | $1,045,505 | $1,045,505 | |
| security | $65,736 | $65,736 | |
| parking | $47,021 | $47,021 | |
| Taxes and Licenses | $43,191 | $34,821 | $8,370 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,499 | TotalAmt |
| Program Services | $25,047 | ProgramServicesAmt |
| Management And General | $29,452 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,248,889 | TotalAmt |
| Program Services | $4,097,798 | ProgramServicesAmt |
| Management And General | $1,151,091 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $24,938 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $569,753 | BOYAmt |
| EOY | $832,552 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,737 | BOYAmt |
| EOY | $102,870 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,994 | BOYAmt |
| EOY | $24,204 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,009 | BOYAmt |
| EOY | $49,837 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,371,724 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,468,605 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,981,374 | BOYAmt |
| EOY | $2,903,119 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,737,867 | BOYAmt |
| EOY | $3,937,520 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,766 | BOYAmt |
| EOY | $264,473 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,936 | BOYAmt |
| EOY | $5,693 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,039 | BOYAmt |
| EOY | $6,989 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,741 | BOYAmt |
| EOY | $277,155 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,414,126 | BOYAmt |
| EOY | $3,660,365 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,414,126 | BOYAmt |
| EOY | $3,660,365 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,737,867 | BOYAmt |
| EOY | $3,937,520 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $246,239 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $280,214 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $305,393 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $331,646 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $506,984 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $485,892 | CurrentTaxYearAmt |
| Total | $1,910,129 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,229,919 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,458,852 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,951,486 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,189,478 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,310,557 | CurrentTaxYearAmt |
| Total | $24,140,292 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,392 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,855 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,272 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $43,769 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,522,525 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,766,100 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,300,404 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,708,712 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,796,449 | CurrentTaxYearAmt |
| Total | $26,094,190 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $26,094,190 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,861 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,552 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,731 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $593 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $783 | CurrentTaxYearAmt |
| Total | $9,520 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,861 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,552 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,731 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $593 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $783 | CurrentTaxYearAmt |
| Total | $9,520 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,526,386 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,768,652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,302,135 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,709,305 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,797,232 | CurrentTaxYearAmt |
| Total | $26,103,710 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99960 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99870 | PublicSupportPY509Pct |
| Investment Income CY | 0.00040 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00130 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $5,248,889 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $5,248,889 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $412,444 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $103,111 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $379,627 | CurrentYearMinus3Amt |
| Current Year Minus2 | $424,743 | CurrentYearMinus2Amt |
| Current Year Minus1 | $409,348 | CurrentYearMinus1Amt |
| Current Year | $412,444 | CurrentYearAmt |
| Total | $1,626,162 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $2,439,243 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $10,983 | CurrentYearMinus3Amt |
| Current Year Minus2 | $3,976 | CurrentYearMinus2Amt |
| Total | $14,959 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $94,907 | CurrentYearMinus3Amt |
| Current Year Minus2 | $106,186 | CurrentYearMinus2Amt |
| Current Year Minus1 | $102,337 | CurrentYearMinus1Amt |
| Current Year | $103,111 | CurrentYearAmt |
| Total | $406,541 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $609,812 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $350,683 | OtherCostOrOtherBasisAmt |
| Book Value | $350,683 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,599,297 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,179,293 | DepreciationAmt |
| Book Value | $2,420,004 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,350,171 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,221,459 | DepreciationAmt |
| Book Value | $128,712 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $71,573 | OtherCostOrOtherBasisAmt |
| Depreciation | $67,853 | DepreciationAmt |
| Book Value | $3,720 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,903,119 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Fair Association is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code except to the extent of unrelated business taxable income as defined under IRC Sections 511 through 515. In accordance with requirements related to accounting for uncertainties in income taxes, the Fair Association had no uncertain tax positions as of December 31, 2015 and 2014. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG STEWART | PersonNm |
| Title | President/General Manager | TitleTxt |
| Base Compensation Filing Org | $167,382 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $6,695 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $174,077 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Travel is for volunteers & Board Members' spouses. This can be included in taxable income, if it's not 100% business purpose. If it is 100% for business it is treated as a reimbursement. CWFA agrees to pay tax effect on Keyman insurance for Greg Stewart. Country Club-social membership is for Greg Stewart and is treated as a reimbursement. The Country Club membership is used for business. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Any individual may purchase a lifetime membership, which gives them voting rights to elect the Board of Directors. The organization has members who may elect a member of the Board on an annual basis. At the annual membership meeting, the members vote in person or by proxy to elect the Board member. Prospective Board members are recommended by the nominating committee of the Board to the full Board, who in turn submits the candidates to the members at the annual meeting. As of 2014, membership is now annual, no longer accepting lifetime members. |
| Form 990, Part VI, Section A, line 7a | SEE THE EXPLANATION FOR LINE 6 FOR A DESCRIPTION OF MEMBER RIGHTS. |
| Form 990, Part VI, Section B, line 11 | After preparation by CWFA staff in conjunction with Moss Adams, the form is made available to the Board of Directors and is reviewed and discussed at a Board meeting. |
| Form 990, Part VI, Section B, line 12c | At the annual directors retreat the conflict of interest policy is reviewed and any conflicts are disclosed. During regular board meetings if there is a conflict of interest with respect to a proposed transaction, the person with the conflict is not allowed to vote on the transaction. |
| Form 990, Part VI, Section B, line 15 | The board determines the compensation for the President and other officers by the review of what reasonable compensation is and what the budget for the year is. Reasonable compensation is based on comparable compensation for similarly qualified persons in functionally situated positions at similar organizations, other 990 of similar organizations, compensation studies and communications with other Fairs. The board then approves the President's and other officer's salary, and the salary is documented within the board minutes for the meeting. |
| Form 990, Part VI, Section C, line 19 | Central Washington Fair Association makes their reviewed financial statements available at their annual meeting, its governing documents, and conflict of interest policy are available upon request. |