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BELTRAMI COUNTY AGRICULTURAL ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
BELTRAMI COUNTY AGRICULTURAL ASSOCIATION (EIN 41-0800981)
Tax period
2012-10-01 to 2013-09-30
Filed
2013-11-25
IRS object ID
201343299349300334
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-11-25T16:10:32-06:00Timestamp
Tax Period End Date2013-09-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN463374674EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1DEARHOLT TAX & ACCOUNTING LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1613 ROOSEVELT RD SEAddressLine1
CityBEMIDJICity
StateMNState
ZIP Code56601ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-10-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN410800981EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1BELTRAMI COUNTY AGRICULTURAL ASSOCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlBELTNameControl

US Address USAddress

FieldValueIRS element (for citing)
Address Line17223 FAIRGROUNDS RD NW STE BAddressLine1
CityBEMIDJICity
StateMNState
ZIP Code56619ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameSUSAN WELLSName
TitleTREASURERTitle
Phone2184448169Phone
Date Signed2013-11-15DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameSusan Dearholt CPAName
PTINP01239524PTIN
Phone2184441040Phone
Date Prepared2013-11-25DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonVERN HOZHUETERNameOfPrincipalOfficerPerson
Gross Receipts234152GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Type Of Organization AssociationXTypeOfOrganizationAssociation
Year Formation2004YearFormation
State Legal DomicileMNStateLegalDomicile
Activity Or Mission DescriptionEDUCATION - FURTHER AND KEEP UP-TO-DATE NEWER IDEAS IN TEACHING, FARMING, 4-H CLUB WORK AND TO CREATE NEW METHODS WHICH MAY AID THE HOMEMAKER. HOLD ANNUAL COUNTY FAIR AND PROMOTE AGRICULTURE, HORTICULTURE AND ANIMAL HUSBANDRY IN BELTRAMI COUNTY.ActivityOrMissionDescription
Nbr Voting Members Governing Body21NbrVotingMembersGoverningBody
Nbr Independent Voting Members21NbrIndependentVotingMembers
Total Nbr Employees6TotalNbrEmployees
Total Nbr Volunteers100TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year101650ContributionsGrantsPriorYear
Contributions Grants Current Year82085ContributionsGrantsCurrentYear
Program Service Revenue Prior Year158678ProgramServiceRevenuePriorYear
Program Service Revenue CY151378ProgramServiceRevenueCY
Investment Income Prior Year285InvestmentIncomePriorYear
Investment Income Current Year356InvestmentIncomeCurrentYear
Other Revenue Prior Year215OtherRevenuePriorYear
Other Revenue Current Year333OtherRevenueCurrentYear
Total Revenue Prior Year260828TotalRevenuePriorYear
Total Revenue Current Year234152TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year12597SalariesEtcPriorYear
Salaries Etc Current Year14023SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year123871OtherExpensePriorYear
Other Expenses Current Year144275OtherExpensesCurrentYear
Total Expenses Prior Year136468TotalExpensesPriorYear
Total Expenses Current Year158298TotalExpensesCurrentYear
Revenues Less Expenses Prior Year124360RevenuesLessExpensesPriorYear
Revenues Less Expenses CY75854RevenuesLessExpensesCY
Total Assets BOY401431TotalAssetsBOY
Total Assets EOY462257TotalAssetsEOY
Total Liabilities BOY15787TotalLiabilitiesBOY
Total Liabilities EOY913TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY385644NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY461344NetAssetsOrFundBalancesEOY
Mission DescriptionEDUCATION - FURTHER AND KEEP UP-TO-DATE NEWER IDEAS IN TEACHING, FARMING, 4-H CLUB WORK AND TO CREATE NEW METHODS WHICH MAY AID THE HOMEMAKER. HOLD ANNUAL COUNTY FAIR AND PROMOTE AGRICULTURE, HORTICULTURE AND ANIMAL HUSBANDRY IN BELTRAMI COUNTY.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense145218Expense
DescriptionCONDUCTED A SUCCESSFUL COUNTY FAIR AND HOSTED SEVERAL EDUCATIONAL SEMINARS AND EVENTS FOR 4-H CLUBS AND THE GENERAL PUBLICDescription
Total Program Service Expense145218TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109612NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees6NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Excess Business HoldingsfalseExcessBusinessHoldings
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members21NbrVotingGoverningBodyMembers
Number Independent Voting Members21NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholderstrueMembersOrStockholders
Election Of Board MemberstrueElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledMNStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonSUE WELLSNamePerson
Telephone Number2184448169TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line17223 FAIRGROUNDS RD NW STE BAddressLine1
CityBEMIDJICity
StateMNState
ZIP Code56619ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationHighest Compensated EmployeeHighestCompensatedEmployee
BERYL WERNBERG
RECORDING SECRETARY1.00X15000
BOB SMITH
VICE PRESIDENT2.00X000
PAUL HOKUF
SECRETARY2.00X15000
SUE WELLS
TREASURER5.00X15000
VERN HOZHUETER
PRESIDENT2.00X15000
RINA PHILLIPS
FACILITIES MANAGER12.00815900X
FieldValueIRS element (for citing)
Total Reportable Comp From Org8759TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Membership Dues1490MembershipDues
All Other Contributions80595AllOtherContributions
Total Contributions82085TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionBELTRAMI CTY FAIRDescription
Business Code900099BusinessCode
Total Revenue Column151378TotalRevenueColumn
Related Or Exempt Function Income151378RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue151378TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column356TotalRevenueColumn
Related Or Exempt Function Income356RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CAPITAL CREDITS9000993838
RECYCLING9000998585
REBATES900099210210
FieldValueIRS element (for citing)
Total Other Revenue333TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column234152TotalRevenueColumn
Related Or Exempt Function Income152067RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total12896Total
Program Services11607ProgramServices
Management And General1289ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total1127Total
Program Services1000ProgramServices
Management And General127ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total1624Total
Program Services800ProgramServices
Management And General824ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total8402Total
Program Services7592ProgramServices
Management And General810ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1268Total
Program Services600ProgramServices
Management And General668ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total46691Total
Program Services42291ProgramServices
Management And General4400ManagementAndGeneral

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total3788Total
Program Services3409ProgramServices
Management And General379ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total5796Total
Program Services2898ProgramServices
Management And General2898ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total4990Total
Program Services4500ProgramServices
Management And General490ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
SALES TAX46724672
TELEPHONE1238619619
DUES576576
DIRECT FAIR EXPENSES6523065230

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total158298Total
Program Services145218ProgramServices
Management And General13080ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY128574BOY
EOY168228EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY1025BOY
EOY2064EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis302545LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec10580LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY271832BOY
EOY291965EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY401431BOY
EOY462257EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY15787BOY
EOY913EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY15787BOY
EOY913EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY366211BOY
EOY444826EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY19433BOY
EOY16518EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY385644BOY
EOY461344EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY401431BOY
EOY462257EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses75854ReconcilationRevenueExpenses
Reconcilation Prior Adjustment-154ReconcilationPriorAdjustment
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewtrueAccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
FS AuditedfalseFSAudited
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years2513CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years12050CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years36109CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year101649CurrentTaxYearMinus1Year
Current Tax Year83575CurrentTaxYear
Total235896Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years2513CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years12050CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years36109CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year101649CurrentTaxYearMinus1Year
Current Tax Year83575CurrentTaxYear
Total235896Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total183897AmountsSubstContributorsTotal
Public Support Total17051999PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years19CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years38CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years194CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year285CurrentTaxYearMinus1Year
Current Tax Year356CurrentTaxYear
Total892Total
FieldValueIRS element (for citing)
Total Support236788TotalSupport
First5 Years170XFirst5Years170
Public Support Pertcentage1700.00000PublicSupportPertcentage170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis100705OtherCostOrOtherBasis
Book Value100705BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis193496OtherCostOrOtherBasis
Depreciation10250Depreciation
Book Value183246BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis8344OtherCostOrOtherBasis
Depreciation330Depreciation
Book Value8014BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings291965TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
O01Members or stockholder classes and rights Part VI line 6THE ORGANIZATION HAS MEMBERSHIP
O02Member election for additional members Part VI line 7aMEMBERS ELECT THE BOARD OF DIRECTORS
O03Governing body decisions Part VI line 7bMEMBERS ELECT THE BOARD OF DIRECTORS
O04Form 990 governing body review Part VI line 11THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT THEIR REGULAR MEETING AND ANY QUESTIONS ARE ANSWERED AND RESOLVED PRIOR TO FILING
O05Conflict of interest policy compliance Part VI line 12cTHE ORGANIZATION HAS ADOPTED THE CONFLICT OF INTEREST POLICY AS SUGGESTED ON THE IRS WEBSITE. AT EACH MEETING, ANY CONFLICT OF INTEREST IS DISCLOSED PRIOR TO ANY VOTE AND ANYONE WHO HAS A CONFLICT EXCUSES THEMSELVES FROM VOTING.
O06Governing documents etc available to public Part VI line 19THE DOCUMENTS ARE AVAILABLE IN THE ORGANIZATIONS OFFICE DURING POSTED OFFICE HOUSE AND OTHERWISE BY APPOINTMENT.