2025-07-08T12:56:53-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 402 E YAKIMA AVENUE SUITE 110 YAKIMA WA 98901 990 2024-01-01 910171268 CENTRAL WASHINGTON FAIR ASSOCIATION CENT 5092487160 1301 S FAIR AVENUE YAKIMA WA 989015500 KATHLEEN M KRAMER PRESIDENT/CEO 5092487160 2025-07-01 1 1 EMINA O CRESSWELL CPA P01217304 5092487750 2025-07-01 2024 2025-03-06 01:10:19Z KATHLEEN M KRAMER 1301 S FAIR AVENUE YAKIMA WA 989015500 7156201 0 X WWW.STATEFAIRPARK.ORG X 1939 WA PRODUCE AN ANNUAL AGRICULTURAL FAIR AND DEVELOP YEAR-AROUND USE OF FACILITIES. (SEE SCHEDULE O)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. 10 10 295 1876 0 0 99362 84516 5670176 5894382 86872 167704 15430 41011 5871840 6187613 0 0 0 0 1978725 2155117 0 0 0 3342139 3399016 5320864 5554133 550976 633480 6863662 7472241 384093 361305 6479569 7110936 X PRODUCE AN ANNUAL AGRICULTURAL FAIR AND DEVELOP YEAR-AROUND USE OF FACILITIES. (SEE SCHEDULE O)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. 0 0 2390642 4020071 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. 977545 1015967 THE YAKIMA VALLEY SUNDOME WHICH HAVE A MAJOR ECONOMIC IMPACT FOR THE YAKIMA VALLEY. SUNDOME EVENTS INCLUDE CONCERTS, TRADESHOWS, WASHINGTON STATE INTERSCHOLASTIC ACTIVITIES ASSOCIATION STATE CHAMPIONSHIP GAMES AND COMPETITIONS, PROFESSIONAL RODEOS, LOCAL GRADUATIONS, AND LARGE GALA DINNERS. 794926 858344 INTERIM EVENTS-NON SUNDOME & OTHER ACTIVITIES INCLUDE AREAS SUCH AS THE YAKIMA COUNTY STADIUM, THE MODERN LIVING BUILDING, PIONEER HALL, THE DIRT TRACK, AND THE STATE FAIR ROOM. OTHER ACTIVITIES ALSO INCLUDED OUR ANNUAL HOLIDAY LIGHT FEST AND OUR ANNUAL COMMUNITY 4TH OF JULY CELEBRATION. THE UNIQUE CHARACTERISTICS OF THE MANY HISTORICAL BUILDINGS AT STATE FAIR PARK HELP CREATE MEMORABLE EVENTS YEAR-ROUND. 4163113 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 143 0 1 295 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ERIN RANDALL 5092487160 1301 S FAIR AVE YAKIMA WA 98901 LAVONNE ORTH CHAIR 5.00 X X 0 0 0 IGNACIO MARQUEZ VICE CHAIR 5.00 X X 0 0 0 VICKI BAKER SECRETARY 5.00 X X 0 0 0 SCOTT WAGNER TREASURER 5.00 X X 0 0 0 TOM STOKES DIRECTOR 5.00 X 0 0 0 HALLEY NEWHOUSE DIRECTOR 5.00 X 0 0 0 OSCAR ZAPIEN DIRECTOR 5.00 X 0 0 0 DON WHITEHOUSE DIRECTOR 5.00 X 0 0 0 CHRIS CORRY DIRECTOR 5.00 X 0 0 0 ADAM DOLSEN DIRECTOR 5.00 X 0 0 0 KATHLEEN M KRAMER PRESIDENT/CEO 40.00 X 225185 0 16519 225185 0 16519 1 0 1 0 SPECTRA FOOD SERVICE & HOSPITALITY 1301 SOUTH FAIR AVE YAKIMA WA 98901 FOOD & HOSPITALITY SERVICES 241212 1 84516 84516 FAIR 713110 4020071 4020071 SUNDOME 532000 1015967 1015967 YEAR-ROUND EVENTS 532000 858344 858344 5894382 165216 165216 14590 0 14590 14590 14590 971076 968588 2488 2488 2488 OTHER INCOME 900099 26421 26421 26421 6187613 5894382 0 208715 X 241704 241704 1599303 1211078 388225 21014 21014 107089 67230 39859 186007 120918 65089 7430 7430 17833 17833 742869 663642 79227 200803 189262 11541 543220 396537 146683 54114 54114 310066 254109 55957 18612 18612 175188 19620 155568 230686 189010 41676 DIRECT PROG EXPENSE 788286 788286 0 SECURITY 110907 110907 0 PARKING 77114 77114 0 TAXES AND LICENSES 43781 38746 5035 78107 36654 41453 5554133 4163113 1391020 0 10800 10800 3938246 3300244 35768 46219 109126 109764 7781253 4834664 2738222 2946589 0 1023811 31500 34814 6863662 7472241 237743 239825 10200 7500 136150 113980 384093 361305 X 6479569 7110936 6479569 7110936 6863662 7472241 633480 -2113 0 X 1 X 0 1 0 X 210450 559629 244151 99362 84516 1198108 866033 5494196 6233703 5670176 5894382 24158490 8600 8600 1076483 6053825 6477854 5778138 5978898 25365198 35000 35000 0 35000 35000 25330198 292189 8069 10009 101462 179806 591535 292189 8069 10009 101462 179806 591535 102076 39031 47343 24122 26421 238993 1470748 6100925 6535206 5903722 6185125 26195726 0.96700 0.97350 0.02260 0.01650 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 102,076. 2021 AMOUNT: $ 39,031. 2022 AMOUNT: $ 47,343. 2023 AMOUNT: $ 24,122. 2024 AMOUNT: $ 26,421. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 5554133 5554133 427707 106927 0 0 370612 428395 415820 427707 1642534 2463801 92653 107099 103955 106927 410634 615951 350683 350683 5218261 2979935 2238326 2135236 1777656 357580 77073 77073 0 2946589 X PART X, LINE 2: THE FAIR ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) 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, 2024 AND 2023. X X X X 0 0 0 0 0 0 0 1 0 KATHLEEN M KRAMER PRESIDENT/CEO 204497 0 20688 0 0 0 9104 0 7415 0 241704 0 0 0 PART I, LINE 7 THE BONUS FOR THE PRESIDENT/CEO IS DETERMINED BY THE BOARD OF DIRECTORS AND IS BASED ON SEVERAL FACTORS INCLUDING THE OVERALL FINANCIAL PERFORMANCE OF THE ORGANIZATION, KEY METRICS, AND LEADERSHIP THROUGH DEVELOPING, TRAINING, AND MENTORING STAFF. 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. 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 11B FORM 990 IS REVIEWED BY MANAGEMENT AND CWFA STAFF. THE FORM IS THEN MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW 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 15A THE BOARD DETERMINES THE COMPENSATION FOR THE PRESIDENT 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 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. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 208,740. MANAGEMENT AND GENERAL EXPENSES 79,227. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 287,967. ARTIST FEES: PROGRAM SERVICE EXPENSES 454,902. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 454,902.