2024-09-24T14:59:26-05:00 2023-11-30 340677006 MALONEY NOVOTNY LLC 38 SOUTH FRANKLIN STREET PO BOX 352 DELAWARE OH 43015 990 2022-12-01 314384493 OHIO COUNTY&INDEPENDENT AGRICULTURAL SOC DELAWARE CO AGRICULTURAL SOCIETY OHIO 7403623851 236 PENNSYLVANIA AVE DELAWARE OH 43015 RANDY TURNER DIRECTOR/TREAS 7403623851 2024-09-24 1 0 G MICHAEL DICKEY P00050989 7403629031 2022 2024-08-08 14:25:15Z RANDY TURNER 236 PENNSYLVANIA AVE DELAWARE OH 43015 8480832 0 1488 X WWW.DELAWARECOUNTYFAIR.COM X 1834 OH CONDUCTS DELAWARE COUNTY FAIR WHICH INCLUDES PROVIDING AND MAINTAINING FACILITIES TO SUPPORT JUNIOR & SENIOR FAIR COMPETITIONS, HORSE RACES, AMUSEMENT RIDES AND ALL OTHER FACILITIES NEEDED FOR THIS NATURE OF PROGRAM 22 21 97 170 0 0 19019 62753 6671475 7934689 2529 23020 257621 224617 6950644 8245079 0 0 0 0 508814 311286 0 0 0 5553811 6470199 6062625 6781485 888019 1463594 11696051 16556223 1914060 5310638 9781991 11245585 X CONDUCTS DELAWARE COUNTY FAIR WHICH INCLUDES PROVIDING AND MAINTAINING FACILITIES TO SUPPORT JUNIOR & SENIOR FAIR COMPETITIONS, HORSE RACES, AMUSEMENT RIDES AND ALL OTHER FACILITIES NEEDED FOR THIS NATURE OF PROGRAM 0 0 6511471 5907609 CONDUCTS DELAWARE COUNTY FAIR WHICH INCLUDES PROVIDING AND MAINTAINING FACILITIES TO SUPPORT JUNIOR & SENIOR FAIR COMPETITIONS, HORSE RACES, AMUSEMENT RIDES AND ALL OTHER FACILITIES NEEDED FOR THIS NATURE OF PROGRAM 68884 2251697 IN MARCH 2016, DELAWARE COUNTY, OHIO VOTERS APPROVED A 5-YEAR, 3 PERCENT EXCISE TAX ON ALL TRANSACTIONS BY WHICH LODGING IN A HOTEL IS, OR IS TO BE, FURNISHED TO TRANSIENT GUESTS WITHIN DELAWARE COUNTY, OHIO FOR THE PURPOSE OF PAYING THE COSTS OF PERMANENT IMPROVMENTS AT SITES AT WHICH THE SOCIETY CONDUCTS FAIRS OR EXHIBITS, PAYING THE COSTS OF MAINTAINING OR OPERATING SUCH PERMANENT IMPROVEMENTS, AND PAYING THE COSTS OF ADMINISTERING THE TAX.PURSUANT TO ORC 5739.09(L), ALL REVENUE ARISING FROM THE TAX SHALL BE CREDITED TO ONE OR MORE SPECIAL FUNDS IN THE COUNTY TREASURY AND SHALL BE SPENT SOLELY FOR THE PURPOSES OF PAYING THE COSTS OF SUCH PERMANENT IMPROVEMENTS AND MAINTAINING OR OPERATING THE IMPROVEMENTS. THE BOARD OF COUNTY COMMISSIONERS SHALL ADOPT ALL RULES NECESSARY TO PROVIDE FOR THE ADMINISTRATION OF THE TAX.THE SOCIETY DOES NOT RECEIVE THE LODGING TAX REVENUE UNTIL THE COUNTY COMMISSIONERS APPROVE THE REQUESTED EXPENDITURES. THE SOCIETY ESTABLISHED A SEPARATE CAPITALIZATION POLICY SPECIFIC TO THESE TAX DOLLARS, WHICH HAS BEEN APPROVED BY THE COUNTY. 6580355 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 0 0 0 0 1 631 0 1 97 1 1 1 0 0 0 0 0 0 0 0 0 X 22 21 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 X X THE ORGANIZATION 7403623851 236 PENNSYLVANIA AVE DELAWARE OH 43015 THOMAS WRIGHT DIRECTOR OF RACING 5.00 X X 8996 0 0 COLLEEN SMITH DIRECTOR 1.00 X 0 0 0 DIANE WINTERS DIRECTOR 1.00 X 0 0 0 HENRY C THOMSON III PRESIDENT 1.00 X X 0 0 0 TIFFANY RANKIN DIRECTOR 1.00 X 0 0 0 MIKE HARTER DIRECTOR/VP 1.00 X X 0 0 0 MARK FISHER DIRECTOR 1.00 X 0 0 0 JON MELVIN DIRECTOR 1.00 X 0 0 0 BRYAN MELLON DIRECTOR 1.00 X 0 0 0 JEFF ARMENTROUT DIRECTOR 1.00 X 0 0 0 JENNIFER BROWN DIRECTOR 1.00 X 0 0 0 ADAM DEMARCO DIRECTOR 1.00 X 0 0 0 PATRICIA GLADMAN DIRECTOR 1.00 X 0 0 0 MICHAEL KNAPP DIRECTOR 1.00 X 0 0 0 CHRISTOPHER WELKER DIRECTOR 1.00 X 0 0 0 RANDY TURNER DIRECTOR/TREASURER 1.00 X X 0 0 0 DAVID LAAKSONEN DIRECTOR 1.00 X 0 0 0 JENNIFER MCGOWAN DIRECTOR/SECRETARY 1.00 X X 67361 0 0 JACKIE COLFLESH DIRECTOR 1.00 X 0 0 0 T THOMSON DIRECTOR 1.00 X 0 0 0 KEVIN SIMPSON DIRECTOR 1.00 X 0 0 0 LARYSSA HOOK EX-OFFICIO DIRECTOR 1.00 X 0 0 0 76357 0 0 0 0 0 0 0 684 60469 1600 62753 C-RACE PROGRAM REVENUE 900099 3738247 3738247 Q-LODGING TAX REVENUE 900099 2251697 2251697 B-FAIR ADMISSION REVEN 900099 810098 810098 H-RENTAL INCOME REAL E 900099 330877 330877 D-EXHIBITOR SERVICE FE 900099 260008 260008 543762 543762 7934689 23020 23020 349982 154226 195756 195756 109624 81527 28097 28097 OTHER REVENUE-FAIR 900099 764 764 764 8245079 8159306 0 23020 X 76357 59517 16840 203012 182711 20301 2130 1917 213 29787 18954 10833 33462 33462 32235 32235 473138 473138 23663 23663 11089 5292 5797 287209 285229 1980 72 72 24297 24297 503786 503786 91105 24290 66815 1A-RACE PURSE EXPENSE 3648003 3648003 1C-OTHER CONTRACT LABOR 137032 137032 1D-HOSPITALITY FOOD & B 127256 127256 2M-MANURE HAULING 83250 83250 994602 948486 46116 6781485 6580355 201130 0 1071651 493301 6470 7375 159380 161213 7548 4784 14085 18614 14425971 4635625 9449573 9790346 7980 36744 979364 6043846 11696051 16556223 362395 519157 1391370 1434511 160295 3356970 1914060 5310638 X 9766369 11229963 15622 15622 9781991 11245585 11696051 16556223 1463594 0 X 0 0 0 X 126580 117655 214270 19019 62754 540278 4974762 4960580 9210027 6732852 6142597 32020818 375279 1666588 4204784 1747607 2251697 10245955 5476621 6744823 13629081 8499478 8457048 42807051 0 1093620 1137491 1076584 1091221 4398916 1093620 1137491 1076584 1091221 4398916 38408135 23018 2623 895 2529 23020 52085 23018 2623 895 2529 23020 52085 18240 39574 37325 843 764 96746 5517879 6787020 13667301 8502850 8480832 42955882 0.89410 0.86480 0.00120 0.00130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1200 1200 10999887 2735017 8264870 2124796 966938 1157858 1300088 933670 366418 9790346 CONSTRUCTION IN PROGRESS 5224770 RESTRICTED FUNDS 813867 FRAUD CHECK RECEIVABLE 5209 6043846 SBA LOAN 156970 FCW LOAN 3200000 3356970 X PART X, LINE 2: THE SOCIETY IS A NOT-FOR-PROFIT ORGANIZATION, EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. THE SOCIETY IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A). CONTRIBUTIONS TO THE SOCIETY ARE DEDUCTIBLE PER SECTION 170(B) (1) (A) (V1). MANAGEMENT IS UNAWARE OF ANY ACTIONS OR EVENTS THAT WOULD JEOPARDIZE THE SOCIETY'S TAX STATUS 349982 154226 0 349982 154226 154226 195756 OH 1 0 1 0 0.03000 0.97000 0 THOMAS WRIGHT OVERSEES PARIMUTUEL ACTIVITIES DURING FAIR WEEK X 0 FORM 990, PART VI, SECTION A, LINE 2 LINE 2 EXPLANATION - SEVERAL BOARD MEMBERS ARE RELATED TO EACH OTHER. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - INDIVIDUALS WHO ARE RESIDENTS OF DELAWARE COUNTY OHIO MAY PURCHASE MEMBERSHIP IN THE DELAWARE COUNTY AGRICULTURAL SOCIETY FOR $2.OO AT THE OFFICES OF THE SOCIETY FROM DECEMBER 1ST OF EACH YEAR AND SHALL BE ABLE TO EXERCISE RIGHTS OF THE MEMBERSHIP UNTIL NOVEMBER 30 OF THE FOLLOWING YEAR. MEMBERS ARE ENTITLED TO VOTE ON ELECTION OF THE BOARD OF DIRECTORS (ONE THIRD OF THE DIRECTORS ARE ELECTED TO SERVE A THREE YEAR TERM EACH YEAR) AND TO VOTE ON AMENDMENTS TO THE CONSTITUTION OR BY-LAWS OF THE SOCIETY SUBMITTED TO THE MEMBERSHIP PERIODICALLY. MEMBERS DO NOT SHARE IN THE PROFITS OF THE SOCIETY OR THE NET ASSETS OF THE SOCIETY UPON DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - SEE EXPLANATION OF MEMBERSHIP RIGHTS INCLUDED IN ITEM (6) FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S MEMBERS VOTE ON POTENTIAL CHANGES TO THE CONSTITUTION OR BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - COPY OF THE FORM 990 IS GIVEN TO EACH BOARD MEMBER FOR REVIEW AND COMMENT. THE BOARD THEN APPROVES THE FILING OF THE RETURN FORM 990, PART VI, SECTION B, LINE 12C IN SUBMITTING TO THE COUNTY FOR LODGING TAX REVENUES, THE ORGANIZATION MONITORS WHETHER THE EXPENDITURE REQUEST IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 PAYROLL ARRANGEMENTS ARE REVIEWED AND APPROVED BY THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE CONSISTS OF 6 OUT OF THE 21 BOARD MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 ANNUALLY AT FAIR TIME (SEPTEMBER), THE SOCIETY PUBLISHES A MANUAL WHICH INCLUDES A) IDENTIFICATION OF DIRECTORS AND OFFICERS B)SCHEDULE OF EVENTS OF THE ANNUAL FAIR INCLUDING RULES OF ELIGIBILITY, ENTRY, ADMISSION C) COST OF ADMISSION D) RACING SCHEDULE E)COPY OF THE CONSTITUTION AND BY-LAWS OF THE SOCIETY F) EXHIBITION RULES AND REGULATIONS G) CODE OF ETHICS AND CONDUCT FOR EXHIBITORS AND ATTENDEES OF THE FAIR AND H) LIVESTOCK EXHIBITION RULES.THIS INFORMATION IS ALSO PUBLISHED ON THE SOCIETY'S/FAIR'S WEB SITE AND IS ACCESSABLE TO THE PUBLIC.SUMMARY FINANCIAL STATEMENTS ARE PUBLISHED IN THE DELAWARE GAZETTE DAILY NEWSPAPER WHEN COMPLETED. COMPILED FINANCIAL STATEMENTS ARE PROVIDED TO DIRECTORS AND MEMBERS OF THE PUBLIC ATTENDING THE ANNUAL MEETING WHEN THE FINANCIALS ARE REVIEWED. AUDITED FINANCIALS ARE PUBLISHED BY THE AUDITOR OF THE STATE OF OHIO ON A BIENNIAL BASIS. THESE AUDITED FINANCIAL STATEMENTS ARE PUBLISHED ON THE AUDITOR OF STATE WEBSITE. FORM 990, PART IX, LINE 24E 2G-JANITORIAL SUPPLIES: PROGRAM SERVICE EXPENSES 57,942. MANAGEMENT AND GENERAL EXPENSES 13,100. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,042. 1B-BLDG & SITE REPAIRS: PROGRAM SERVICE EXPENSES 70,680. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,680. 2D-RENT TENTS/TOILET/ GOLF: PROGRAM SERVICE EXPENSES 69,998. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,998. 1M-ENTERTAINMENT EXP-FAIR: PROGRAM SERVICE EXPENSES 43,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,875. 3D-TRUCK & TRACTOR REPAIR: PROGRAM SERVICE EXPENSES 43,736. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,736. 1Y-LANDSCAPING SERVICES: PROGRAM SERVICE EXPENSES 42,178. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,178. 2B-EQUIP REPAIRS: PROGRAM SERVICE EXPENSES 39,670. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,670. 2R-JR FAIR PRM/TROPH/RIBBO: PROGRAM SERVICE EXPENSES 34,627. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,627. 1J-OTHER RACE EXPENSES: PROGRAM SERVICE EXPENSES 33,029. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,029. 2N-HOSPITALITY TENT EXP: PROGRAM SERVICE EXPENSES 31,323. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,323. 2K-BANK FEES: PROGRAM SERVICE EXPENSES 3,483. MANAGEMENT AND GENERAL EXPENSES 25,256. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,739. 1S-RENT/LEASE EQUIP/SUPP FA: PROGRAM SERVICE EXPENSES 28,519. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,519. 1P-MISC FAIR EXP: PROGRAM SERVICE EXPENSES 27,615. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,615. 2P-RACE TROPHIES: PROGRAM SERVICE EXPENSES 26,031. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,031. 3N-TV PRODUCTION: PROGRAM SERVICE EXPENSES 23,635. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,635. 1G-GROUNDS SUPPLIES &MATERI: PROGRAM SERVICE EXPENSES 23,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,050. 2X-OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 20,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,966. 1V-TRACK MATERIALS: PROGRAM SERVICE EXPENSES 20,903. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,903. 2J-ELECTRICAL SERVICES-FAIR: PROGRAM SERVICE EXPENSES 20,016. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,016. 2T-RENT SOUND SYSTEM & RADI: PROGRAM SERVICE EXPENSES 20,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,000. 3B-TOP OF THE STRETCH EXP: PROGRAM SERVICE EXPENSES 19,946. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,946. 2E-BACKSTRETCH TENT EXP: PROGRAM SERVICE EXPENSES 19,483. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,483. 3T-BROADCASTING EXPENSE: PROGRAM SERVICE EXPENSES 17,634. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,634. 1H-OTHER REPAIRS: PROGRAM SERVICE EXPENSES 17,463. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,463. 3H-PLUMBING SERVICE-FAIR: PROGRAM SERVICE EXPENSES 16,670. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,670. 3R-RODEO: PROGRAM SERVICE EXPENSES 15,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,500. 1E-ALL HORSE PARADE EXP: PROGRAM SERVICE EXPENSES 13,198. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,198. 2Z-OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 7,286. MANAGEMENT AND GENERAL EXPENSES 4,880. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,166. 1N-JR FAIR JUDGE EXP: PROGRAM SERVICE EXPENSES 10,753. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,753. 3J-AG MUSEUM: PROGRAM SERVICE EXPENSES 9,370. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,370. 1K-TRACK MAINT CONTRACTS: PROGRAM SERVICE EXPENSES 9,330. MANAGEMENT AND GENERAL E