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    <ReturnTs>2023-03-23T12:53:12-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>Putnam County Fair Inc</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Katelyn Brotsky</InCareOfNm>
      <BusinessNameControlTxt>PUTN</BusinessNameControlTxt>
      <PhoneNum>3044821773</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 955</AddressLine1Txt>
        <CityNm>Eleanor</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25070</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KATELYN BROTSKY</PersonNm>
      <PersonTitleTxt>Fair Administrator</PersonTitleTxt>
      <PhoneNum>3044821773</PhoneNum>
      <SignatureDt>2023-03-23</SignatureDt>
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      <PersonFullName>
        <PersonFirstNm>KATELYN</PersonFirstNm>
        <PersonLastNm>BROTSKY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <PrincipalOfficerNm>KRISTA SNODGRASS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO Box 955</AddressLine1Txt>
        <CityNm>Eleanor</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25070</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>769680</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <WebsiteAddressTxt>www.putnamcountyfairwv.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1978</FormationYr>
      <LegalDomicileStateCd>WV</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To promote and encourage agricultural education industry science art and other interests of Putnam County</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>15</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>15</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>80</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>36831</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>48211</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>681651</PYProgramServiceRevenueAmt>
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      <CYInvestmentIncomeAmt>1698</CYInvestmentIncomeAmt>
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      <PYTotalRevenueAmt>718663</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>762803</CYTotalRevenueAmt>
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      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
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      <CYSalariesCompEmpBnftPaidAmt>4550</CYSalariesCompEmpBnftPaidAmt>
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      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
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      <CYOtherExpensesAmt>727718</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>51954</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>732268</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>666709</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>30535</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>116772</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>157633</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>116772</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>157633</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>To promote &amp; encourage agricultural, education, industry science, art, commerce &amp; other interests of Putnam Co which the Board of Director deems proper &amp; in the best interests of the community.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>731442</ExpenseAmt>
      <RevenueAmt>721469</RevenueAmt>
      <Desc>The Putnam County Fair is held in eleanor, WV, the second full week of July. The fiar started as a small agricultural fair in 1978. The Putnam County Fair works with youth from twenty-two 4-H clubs in the county, two Future Farmers of America chapters givings these young people a chance to exhibit their many different projects in a wide variety of fields. The fair offers commercial, farm and home exhibits as well as a midway with rides, games and entertainment.</Desc>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
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      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
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      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
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      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
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      <Form990TFiledInd>false</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
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      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
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      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
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      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>WV</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
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        <BusinessName>
          <BusinessNameLine1Txt>Better Bookkeeping LLC</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3044821773</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO Box 955</AddressLine1Txt>
          <CityNm>Eleanor</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25070</ZIPCd>
        </USAddress>
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        <PersonNm>KRISTA SNODGRASS</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW PARSONS</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CINDY CALL</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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          <BusinessNameLine1Txt>Better Bookkeeping LLC</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Fair Administrator</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>6600</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>14002</FundraisingAmt>
      <GovernmentGrantsAmt>34209</GovernmentGrantsAmt>
      <TotalContributionsAmt>48211</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>719771</RelatedOrExemptFuncIncomeAmt>
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      <InvestmentIncomeGrp>
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        <RelatedOrExemptFuncIncomeAmt>1698</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
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        <TotalRevenueColumnAmt>-6877</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
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        <RelatedOrExemptFuncIncomeAmt>721469</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>4550</TotalAmt>
        <ProgramServicesAmt>4550</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <AdvertisingGrp>
        <TotalAmt>4530</TotalAmt>
        <ProgramServicesAmt>4530</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
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        <ProgramServicesAmt>30996</ProgramServicesAmt>
        <ManagementAndGeneralAmt>826</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
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        <ProgramServicesAmt>45750</ProgramServicesAmt>
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      <ConferencesMeetingsGrp>
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        <ProgramServicesAmt>675</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
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        <ProgramServicesAmt>8249</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Fair activities expense</Desc>
        <TotalAmt>184364</TotalAmt>
        <ProgramServicesAmt>184364</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Livestock expenses</Desc>
        <TotalAmt>393832</TotalAmt>
        <ProgramServicesAmt>393832</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Track expenses</Desc>
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        <ProgramServicesAmt>23137</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Admission and booth expenses</Desc>
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        <ProgramServicesAmt>35359</ProgramServicesAmt>
      </OtherExpensesGrp>
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        <ProgramServicesAmt>731442</ProgramServicesAmt>
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        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>157633</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>12490</BOYAmt>
      </PledgesAndGrantsReceivableGrp>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      </CapStkTrPrinCurrentFundsGrp>
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        <EOYAmt>157633</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>30535</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Krista Snodgrass (President) is the daughter of Cindy Call (Secretary).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Fair administrator prepares the return based upon records. Copies are</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>They are available to the public upon request. Any updates are completed by</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>a special committee and then approved by board vote.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>
