THE WARREN COUNTY FAIR ASSOCIATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: THE WARREN COUNTY FAIR ASSOCIATION (EIN 52-1549939)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-05-14
IRS object ID: 201231359349301248
Schema version: 2011v1.2
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 C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-14T10:52:24-04:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

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	2011-01-01	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	Joy A Wood	Name
Title	President	Title
Phone	7039197020	Phone
Date Signed	2012-05-14	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Caroline Thralls CPA	Name
Phone	5406352550	Phone
Date Prepared	2012-05-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Joy A Wood	NameOfPrincipalOfficerPerson
Gross Receipts	206501	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	200	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	3655	ContributionsGrantsCurrentYear
Program Service Revenue CY	202846	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	342156	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	342156	TotalRevenuePriorYear
Total Revenue Current Year	206501	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	206576	TotalFundrsngExpCurrentYear
Other Expense Prior Year	317086	OtherExpensePriorYear
Other Expenses Current Year	229973	OtherExpensesCurrentYear
Total Expenses Prior Year	317086	TotalExpensesPriorYear
Total Expenses Current Year	229973	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	25070	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-23472	RevenuesLessExpensesCY
Total Assets BOY	1612977	TotalAssetsBOY
Total Assets EOY	1630347	TotalAssetsEOY
Total Liabilities EOY	40842	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1612977	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1589505	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	3777	Expense
Revenue	202846	Revenue
Description	Sponsored Community Flea Market Craft and Trade Shows 4-H Educational Events & Exhibits Warren County Fair and to Highlight the Historical and Culture of Warren County	Description
Total Program Service Expense	3777	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	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	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
Non Deductible Disclosure	true	NonDeductibleDisclosure
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	false	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	Joy A Wood Warren Cty Fair Assoc	NamePerson
Telephone Number	7039197020	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	26 Fairgrounds Road	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
Joy A Wood
President	10.00		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	1115	MembershipDues
Fundraising Events	2540	FundraisingEvents
Total Contributions	3655	TotalContributions

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	202846	TotalRevenueColumn
Related Or Exempt Function Income	202846	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	202846	TotalProgramServiceRevenue
Cntrbtns Rprtd Fundraising Events	2540	CntrbtnsRprtdFundraisingEvents

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	206501	TotalRevenueColumn
Related Or Exempt Function Income	202846	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	3608	Total
Management And General	1804	ManagementAndGeneral
Fundraising	1804	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	25280	Total
Fundraising	25280	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	10687	Total
Program Services	3206	ProgramServices
Management And General	4809	ManagementAndGeneral
Fundraising	2672	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1904	Total
Program Services	571	ProgramServices
Management And General	857	ManagementAndGeneral
Fundraising	476	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	3406	Total
Management And General	3406	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	11994	Total
Management And General	8744	ManagementAndGeneral
Fundraising	3250	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	FundraisingFundraising
Grounds	9486	9486
Motor Sports	25614	25614
Pagents	6241	6241
Fair week	90014	90014

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	41739	Total
Fundraising	41739	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	229973	Total
Program Services	3777	ProgramServices
Management And General	19620	ManagementAndGeneral
Fundraising	206576	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	10778	BOY
EOY	40842	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3168	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1589505	LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1599031	BOY
EOY	1589505	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1612977	BOY
EOY	1630347	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	40842	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	40842	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	1612977	BOY
EOY	1589505	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1612977	BOY
EOY	1589505	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1612977	BOY
EOY	1630347	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-23472	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	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 Minus3 Years	800	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	825	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	775	CurrentTaxYearMinus1Year
Current Tax Year	2540	CurrentTaxYear
Total	4940	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	456456	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	360576	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	348509	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	334875	CurrentTaxYearMinus1Year
Current Tax Year	202846	CurrentTaxYear
Total	1703262	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	456456	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	361376	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	349334	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	335650	CurrentTaxYearMinus1Year
Current Tax Year	205386	CurrentTaxYear
Total	1708202	Total

Field	Value	IRS element (for citing)
Public Support Total509	1708202	PublicSupportTotal509

Other Income509 OtherIncome509

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

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	456456	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	361376	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	349334	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	335650	CurrentTaxYearMinus1Year
Current Tax Year	206501	CurrentTaxYear
Total	1709317	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99930	PublicSupportPercentage509
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed4955 Tax	false	Form4720Filed4955Tax
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Not Described In501c3	false	NotDescribedIn501c3

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1390505	OtherCostOrOtherBasis
Book Value	1390505	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	1589505	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	ExplanationExplanation
01. Form 990 governing body review (Part VI, line 11)	Governing documents available to public upon written request - Review of 990 at General Officers Meeting
02. Governing documents, etc, available to public (Part VI, line 19)	The 990 and other governing documents are available upon written request