2024-04-04T08:44:16-05:00 2023-10-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2022-11-01 230796760 LEHIGH COUNTY AGRICULTURAL SOCIETY LEHI 6104337541 302 N 17TH STREET ALLENTOWN PA 18104 ROBERT BURNS TREASURER 6104337541 2024-03-22 1 ROBERT BURNS 999009999 0 MARC A BRINKER CPA P01040599 6104357489 2024-03-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT A BURNS 302 N 17TH STREET ALLENTOWN PA 18104 5218198 0 X N/A X 1852 PA THE OBJECT OF THE SOCIETY IS AND SHALL REMAIN THE IMPROVEMENT AND ADVANCEMENT OF AGRICULTURE, HORTICULTURE, LIVESTOCK, DOMESTIC AND MECHANICAL ARTS AND THE ENTERTAINMENT OF ITS MEMBERSHIP AND PATRONS, AND TO OPERATE AN AGRICULTURAL FAIR FOR THE COMMUNITY. 8 5 231 500 0 0 106500 356500 3147637 4798742 14043 48846 0 14110 3268180 5218198 0 0 0 0 499480 557012 0 0 0 2743201 4300342 3242681 4857354 25499 360844 4709331 5045117 1606282 1581224 3103049 3463893 THE OBJECT OF THE SOCIETY IS AND SHALL REMAIN THE IMPROVEMENT AND ADVANCEMENT OF AGRICULTURE, HORTICULTURE, LIVESTOCK, DOMESTIC AND MECHANICAL ARTS AND THE ENTERTAINMENT OF ITS MEMBERSHIP AND PATRONS, AND TO OPERATE AN AGRICULTURAL FAIR FOR THE COMMUNITY. 0 0 OPERATION OF AGRICULTURAL FAIR 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 37 0 1 231 1 0 0 0 0 0 0 0 0 X 8 5 0 0 0 0 1 1 1 1 1 0 0 1 1 0 1 1 1 1 1 0 PA X X TAMMY KEANE 6104337541 302 N 17TH STREET ALLENTOWN PA 18104 BEVERLY GRUBER CHAIRMAN/CEO 40.00 X X 61128 0 1100 ROBERT A BURNS TREASURER 2.00 X X 1200 0 0 JOHN T CATHERS JR 2ND VICE PRESIDENT 0.50 X X 0 0 0 DORIS J KOENIG SECRETARY 2.00 X X 1200 0 0 BRADFORD GREENAWALD ASSISTANT TREASURER 0.50 X X 0 0 0 EDWARD SHEETZ 1ST VICE PRESIDENT 2.00 X X 0 0 0 ELEANOR J KRALL ARCHIVIST 0.00 X X 0 0 0 KARL MOHR ENVIRONMENTALIST 0.00 X X 0 0 0 DARYL URMY PRESIDENT 15.00 X X 17788 0 0 JOHN N DIACOGIANNIS DIRECTOR 0.50 X X 0 0 0 CLARENCE J JONES DIRECTOR 0.50 X X 0 0 0 VERONICA HOFFMAN ASSISTANT SECRETARY 2.00 X X 0 0 0 81316 0 1100 0 0 0 0 SIGNAL 88 LLC PO BOX 8246 OMAHA NE 68108 SECURITY SERVICES 178379 1 356500 356500 AGRICULTURAL FAIR PROG 900099 4798742 4798742 4798742 48846 48846 INSURANCE PROCEEDS 900099 14110 14110 14110 5218198 4812852 0 48846 398515 85785 72712 29000 17770 6796 223649 40953 305528 20792 54971 360399 117762 GRANDSTAND & OTHER ATTR 2129953 MAINTENANCE OF BUILDING 448590 FAIR SUPPLIES & EXPENSE 284545 POLICE & SECURITY 197634 62000 4857354 201939 497670 56612 261532 164298 143986 1841 2246 80410 85861 15168829 11662654 3668897 3506175 535334 547647 4709331 5045117 5999 13143 349722 366443 1225029 1172101 25532 29537 1606282 1581224 X 15700 15700 702957 702957 2384392 2745236 3103049 3463893 4709331 5045117 360844 0 X X 0 1 X 1 0 9359245 6951258 2407987 3608033 2685394 922639 2201551 2026002 175549 3506175 CERTIFICATES OF DEPOSIT 547647 547647 PAYROLL & OTHER TAXES 29537 29537 X 5218198 0 5218198 0 5218198 4857354 0 4857354 0 4857354 PART X, LINE 2: THE SOCIETY IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5), OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMS OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SOCIETY MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SOCIETY AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES RECORDED FOR THE FISCAL YEARS 2023 AND 2022. THE SOCIETY FILES ITS 990 WITH THE UNITED STATES INTERNAL REVENUE SERVICE AND IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. ROY DANNER PAVING LLC COMPANY OWNED BY ROY DANNER, DIRECTOR 62971 ROY DANNER PAVING LLC WAS A COMPANY USED BY THE ORGANIZATION DURING THE YEAR AND RECEIVED COMPENSATION FOR BLACKTOP WORK PERFORMED. 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF STOCK - COMMON STOCK. THERE ARE 2,000 SHARES AUTHORIZED AND 1,570 ISSUED. THERE ARE RESTRICTIONS IN THAT ONE PERSON MAY ONLY OWN TWO SHARES. FORM 990, PART VI, SECTION A, LINE 7A AS PREVIOUSLY NOTED, THERE IS ONLY ONE CLASS OF STOCK AND EACH SHAREHOLDER HAS A VOTE PER SHARE. THERE ARE RESTRICTIONS IN THAT ONE PERSON MAY ONLY OWN TWO SHARES. FORM 990, PART VI, SECTION A, LINE 7B THERE IS ONE CLASS OF STOCK - COMMON STOCK. EACH SHARE ENTITLES A SHAREHOLDER TO ONE VOTE. THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE STOCKHOLDERS IF IT WILL ENCUMBER THE SOCIETY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHAIRMAN AND OFFICERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION RELIES ON THE INDIVIDUALS TO DISCLOSE A CONFLICT OF INTEREST AS SOON AS IT ARISES. IF THERE IS A CONFLICT, THE INDIVIDUAL IS EXCUSED FROM AN APPLICABLE VOTE AND DELIBERATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES AN AD-HOC COMMITTEE TO REVIEW AND SET WAGES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO SHAREHOLDERS UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AD HOC EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND FOR SELECTION OF AN INDEPENDENT ACCOUNTANT.