THE WARREN COUNTY FAIR ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: THE WARREN COUNTY FAIR ASSOCIATION (EIN 52-1549939)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-07-11
IRS object ID: 201341929349300734
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-11T13:58:51-04:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	570965618	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Thralls & Thralls Inc	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	137 Greystone Drive	AddressLine1
City	Front Royal	City
State	VA	State
ZIP Code	22630	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	521549939	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Warren County Fair Association	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WARR	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 1555	AddressLine1
City	Front Royal	City
State	VA	State
ZIP Code	22630	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Joye Wood	Name
Title	President	Title
Phone	7039197020	Phone
Date Signed	2013-07-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Caroline Thralls CPA	Name
PTIN	P01305725	PTIN
Phone	5406352550	Phone
Date Prepared	2013-07-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Joye A Wood	NameOfPrincipalOfficerPerson
Gross Receipts	202471	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Association	X	TypeOfOrganizationAssociation
Year Formation	1984	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	Sponsored Community Flea Market, Craft and Trade Shows, 4-H Educational Events & Exhibits, Warrent County Fair - Highlight The Historical Signifance and Culture of Warren County.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	120	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	3655	ContributionsGrantsPriorYear
Contributions Grants Current Year	3635	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	202846	ProgramServiceRevenuePriorYear
Program Service Revenue CY	198836	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	206501	TotalRevenuePriorYear
Total Revenue Current Year	202471	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	7604	TotalFundrsngExpCurrentYear
Other Expense Prior Year	229620	OtherExpensePriorYear
Other Expenses Current Year	229621	OtherExpensesCurrentYear
Total Expenses Prior Year	229620	TotalExpensesPriorYear
Total Expenses Current Year	229621	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-23119	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-27150	RevenuesLessExpensesCY
Total Assets BOY	1630347	TotalAssetsBOY
Total Assets EOY	1709688	TotalAssetsEOY
Total Liabilities BOY	40842	TotalLiabilitiesBOY
Total Liabilities EOY	96437	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1589505	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1613251	NetAssetsOrFundBalancesEOY
Mission Description	Sponsored Community Flea Market, Craft and Trade Shows, 4-H Educational Events & Exhibits, Warrent County Fair - Highlight The Historical Signifance and Culture of Warren County.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	204559	Expense
Revenue	198708	Revenue
Description	Sponsored Community Flea Market, Craft and Trade Shows, 4-H Educational Events & Exhibits, Warren County Fair Highlights the Historical Value and Culture of Warren County.	Description
Total Program Service Expense	204559	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	true	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	VA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Joye A Wood	NamePerson
Telephone Number	7039197020	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O Box 1555	AddressLine1
City	Front Royal	City
State	VA	State
ZIP Code	22630	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Allen Taylor
Director	5.00	X	0	0	0
Dennis Grove
Vice President	10.00	X	0	0	0
Linda Taylor
Director	10.00	X	0	0	0	X
Mike Garrett
Director	5.00	X	0	0	0
Sharon Pickrell
Director	5.00	X	0	0	0
Joye A Wood
President	12.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	795	MembershipDues
All Other Contributions	2840	AllOtherContributions
Total Contributions	3635	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Fair Week	900099	112140	112140
ATV	900099	13316	13316
Flea Market	900099	32986	32986
Motor Sport	900099	22135	22135
Pageant Income	900099	10492	10492

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7767	TotalRevenueColumn
Related Or Exempt Function Income	7767	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	198836	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	none	Description
Business Code	900099	BusinessCode

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	202471	TotalRevenueColumn
Related Or Exempt Function Income	198836	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	4564	Total
Management And General	2282	ManagementAndGeneral
Fundraising	2282	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	525	Total
Management And General	525	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	21460	Total
Program Services	19874	ProgramServices
Fundraising	1586	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4900	Total
Program Services	1470	ProgramServices
Management And General	2205	ManagementAndGeneral
Fundraising	1225	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	3390	Total
Management And General	3390	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	100	Total
Management And General	100	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	40	Total
Management And General	40	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2702	Total
Management And General	2702	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10044	Total
Program Services	3013	ProgramServices
Management And General	4520	ManagementAndGeneral
Fundraising	2511	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Grounds	15589	15589
Motor Sports	25493	25493
Pagents	9712	9712
Fair week	106427	106427

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	24675	Total
Program Services	22981	ProgramServices
Management And General	1694	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	229621	Total
Program Services	204559	ProgramServices
Management And General	17458	ManagementAndGeneral
Fundraising	7604	Fundraising

Field	Value	IRS element (for citing)
Info In Schedule O Part X	X	InfoInScheduleOPartX

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	40842	BOY
EOY	10688	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1699000	LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1589505	BOY
EOY	1699000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1630347	BOY
EOY	1709688	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	40842	BOY
EOY	96437	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	40842	BOY
EOY	96437	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	1589505	BOY
EOY	1699000	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
EOY	-85749	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1589505	BOY
EOY	1613251	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1630347	BOY
EOY	1709688	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-27150	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	13058	ReconcilationPriorAdjustment
Reconcilation Other Changes	37838	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	800	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	825	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	775	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2540	CurrentTaxYearMinus1Year
Current Tax Year	2340	CurrentTaxYear
Total	7280	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	360576	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	348509	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	334875	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	202846	CurrentTaxYearMinus1Year
Current Tax Year	200131	CurrentTaxYear
Total	1446937	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	361376	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	349334	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	335650	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	205386	CurrentTaxYearMinus1Year
Current Tax Year	202471	CurrentTaxYear
Total	1454217	Total

Field	Value	IRS element (for citing)
Public Support Total509	1454217	PublicSupportTotal509

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	1115	CurrentTaxYearMinus1Year
Total	1115	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	361376	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	349334	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	335650	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	206501	CurrentTaxYearMinus1Year
Current Tax Year	202471	CurrentTaxYear
Total	1455332	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99920	PublicSupportPercentage509
Prior Year Support Percentage	0.99990	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1500000	OtherCostOrOtherBasis
Book Value	1500000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	145000	OtherCostOrOtherBasis
Book Value	145000	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	54000	OtherCostOrOtherBasis
Book Value	54000	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1699000	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Form 990 governing body review Part VI line 11	Governing documents available to public upon written request - Review of 990 at General Officers Meeting.
O02	Governing documents etc available to public Part VI line 19	The 990 and other governing documents are available upon written request.
O03	Explanation of other changes in net assets or fund balances Part XI line 9	Prior period adjustment was made to correct reports of land at tax value instead of cost.
O04	List of other fees for services expenses Part IX line 11g	The $4,564.00 contract administrative services, is for bookkeeping, and office duties.
O05	List of other expenses Part IX line 24e	Other expenses consist of running the flea market, ice purchases, repairs and maintance of gold carts and other equipment, IAFE registration, bank service charges, catalogue,trade show expenses, hospitality room at fair for volunteers.
O06	Balance Sheet Part X	Prior period adjustment was made to retained earning to correct misstatement.