2025-09-14T22:42:20-05:00 2024-10-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2023-11-01 141745508 WASHINGTON COUNTY FAIR INC WASH 5186922464 392 OLD SCHUYLERVILLE ROAD GREENWICH NY 12834 FRANK NESTLE TREASURER 5186922464 2025-09-12 1 1 HEATHER R LEWIS CPA P01409255 5187850134 2023 2025-03-06 01:10:19Z FRANK NESTLE 392 OLD SCHUYLERVILLE ROAD GREENWICH NY 12834 2688946 0 X WWW.WASHINGTONCOUNTYFAIR.COM X 1991 NY TO INSTRUCT AND EDUCATE THE GENERAL PUBLIC IN AGRICULTURE AND OTHER AREAS BY (SEE SCHEDULE O) CONDUCTING ANNUAL PUBLIC FAIRS AND EXHIBITIONS. 31 30 173 0 63208 62208 135534 542417 1713022 1837338 11610 13735 197221 126955 2057387 2520445 3500 3500 0 0 540307 630349 0 0 0 1290228 1938951 1834035 2572800 223352 -52355 5099844 5034502 759953 746966 4339891 4287536 TO INSTRUCT AND EDUCATE THE GENERAL PUBLIC IN AGRICULTURE AND OTHER AREAS BY CONDUCTING ANNUAL PUBLIC FAIRS AND EXHIBITIONS. 0 0 2383460 3500 1837338 TO INSTRUCT AND EDUCATE THE GENERAL PUBLIC IN AGRICULTURE AND OTHER AREAS BY CONDUCTING ANNUAL PUBLIC FAIRS AND EXHIBITIONS.NUMBER SERVED: FAIR: 130,000WOOL & ARTS FESTIVAL: 2,600HOLIDAY LIGHTS: 18,650ADIRONDACK HOMESTEADING - 300CATTLE SHOWS - 500 2383460 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 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 0 1 31 0 1 173 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 31 30 1 0 0 0 1 1 0 1 1 0 0 0 1 1 0 1 1 0 0 0 NY X X FAIR OFFICE 5186922464 392 OLD SCHUYLERVILLE ROAD GREENWICH NY 12834 MELISSA MURRAY DIRECTOR 4.50 X 0 0 0 LILLY BERGHORN DIRECTOR 4.50 X 0 0 0 LYNN HORTON DIRECTOR 4.50 X 0 0 0 MARGARET BROWNELL DIRECTOR 4.50 X 0 0 0 MIKE O'KONSKI DIRECTOR 6.00 X 0 0 0 JOEL MCLENITHAN DIRECTOR 4.50 X 0 0 0 RENEE ST JACQUES DIRECTOR 4.50 X 0 0 0 RUTH MCCUIN DIRECTOR 6.00 X 0 0 0 SHERRI SLATER DIRECTOR 4.50 X 0 0 0 DAVE CONKEY DIRECTOR 4.50 X 0 0 0 DIANE SMITH DIRECTOR 4.50 X 0 0 0 ERIN PERKINS DIRECTOR 4.50 X 0 0 0 JENNIFER DEMOY DIRECTOR 4.50 X 0 0 0 TINA DEARSTYNE DIRECTOR 4.50 X 0 0 0 JANET BROWN DIRECTOR 4.50 X 0 0 0 JASON HAMILTON DIRECTOR 4.50 X 0 0 0 JAY SKELLIE DIRECTOR 2.00 X 0 0 0 GEORGE REID DIRECTOR 4.50 X 0 0 0 BILL HERRICK DIRECTOR 2.00 X 0 0 0 ROBIN ANUSZEWSKI DIRECTOR 4.50 X 0 0 0 LORI BENSON DIRECTOR 4.50 X 0 0 0 HARRY BOOTH DIRECTOR 4.50 X 0 0 0 TIM HAVENS SR DIRECTOR 4.50 X 0 0 0 ROBERT MCWHORTER DIRECTOR 4.50 X 0 0 0 PHIL REA DIRECTOR 4.50 X 0 0 0 GREGORY LAPAN DIRECTOR 4.50 X 0 0 0 JEFFREY MURPHY DIRECTOR 4.50 X 0 0 0 BRIAN GILCHRIST PRESIDENT 16.00 X X 2500 0 0 GREG ROWLAND VICE PRESIDENT 4.50 X X 0 0 0 FRANK NESTLE TREASURER 24.00 X X 15000 0 0 JULIA REYNOLDS SECRETARY & ASS'T TREAS 6.00 X X 3500 0 0 21000 0 0 0 0 0 0 0 443281 99136 542417 GATE RECEIPTS 900099 911404 911404 CONCESSIONS, RIDES 900099 541045 541045 HOLIDAY LIGHTS 900099 148117 148117 ADVANCED RIDE TICKETS 900099 80993 80993 FIBER FESTIVAL 900099 37536 37536 118243 118243 1837338 13735 13735 232290 119843 112447 112447 57208 55239 23294 11224 12070 12070 33872 37434 -3562 -3562 ADVERTISING 541900 6000 6000 6000 2520445 1837338 63208 77482 X 3500 3500 21000 21000 547749 509562 38187 61600 57072 4528 32722 32722 156034 156034 74514 74514 43456 43456 93467 93467 44587 44587 81467 81467 54832 54832 REPAIRS AND MAINTENANCE 493800 493800 SPECIAL ATTRACTIONS 319077 319077 RENTALS 147422 147422 RIBBONS AND PRIZES 85964 85964 311609 262162 49447 2572800 2383460 189340 0 94270 62500 664693 737557 43325 46491 6583007 2396053 4296556 4186954 1000 1000 5099844 5034502 1296 59179 758657 687787 759953 746966 X 4255200 4182064 84691 105472 4339891 4287536 5099844 5034502 -52355 0 X X 0 1 X 1 0 X 126909 156125 246013 148626 542417 1220090 42343 1260837 1653707 1713022 1837338 6507247 169252 1416962 1899720 1861648 2379755 7727337 600 600 0 600 600 7726737 67552 71168 124250 98472 68974 430416 67552 71168 124250 98472 68974 430416 40075 94893 74249 80943 63208 353368 28162 23294 51456 276879 1583023 2098219 2069225 2535231 8562577 0.90240 0.89180 0.05030 0.05790 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING - 2022 AMOUNT: $ 28,162. 2023 AMOUNT: $ 23,294. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1982480 1982480 3091089 1192309 1898780 824797 664496 160301 684641 539248 145393 4186954 X 2651512 131067 131067 2520445 0 2520445 2703867 131067 131067 2572800 0 2572800 PART X, LINE 2: UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE, SECTION 501(C)(3), THE WASHINGTON COUNTY FAIR, INC. IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME (SEE NOTE 13). THE FAIR EVALUATES ITS TAX POSITIONS AND INTERPRETATIONS AND BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE FAIR'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES FOR THE OPEN AUDIT PERIODS FOR THE CURRENT YEAR AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNRELATED BUSINESS INCOME EXPENSES 119,843. FUNDRAISING EXPENSE 11,224. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNRELATED BUSINESS INCOME EXPENSES 119,843. FUNDRAISING EXPENSE 11,224. BLUE JEAN BALL 11454 11454 11224 RAFFLE 11840 11840 23294 23294 11224 11224 12070 FORM 990, PART VI, SECTION A, LINE 2 RELATED PARTY INFORMATION AMONG OFFICERS - VARIOUS DIRECTORS ARE HUSBAND AND WIFE OR PARENT AND CHILD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO ELECT DIRECTORS IN ACCORDANCE WITH THE ORGANIZATIONS BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS - THE BOARD OF DIRECTORS VOTES ON THE ACCEPTANCE OF NEW MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 - THE TREASURER AND PRESIDENT OF THE ORGANIZATION REVIEW THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AFTER BOARD APPROVAL. FORM 990, PART IX, LINE 24E SUPPLIES: PROGRAM SERVICE EXPENSES 61,056. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,056. PREMIUMS: PROGRAM SERVICE EXPENSES 57,220. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,220. ADVANCE RIDES COMMISSION: PROGRAM SERVICE EXPENSES 54,244. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,244. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 34,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,945. DIRECTORS' EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 26,046. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,046. TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,319. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,319. WOOL AND ARTS FESTIVAL: PROGRAM SERVICE EXPENSES 15,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,912. S ADK HOMESTEADING EXP: PROGRAM SERVICE EXPENSES 14,431. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,431. FEES: PROGRAM SERVICE EXPENSES 12,287. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,287. RUBBISH REMOVAL: PROGRAM SERVICE EXPENSES 12,067. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,067. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,082. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,082. FORM 990, PART XII, LINE 1: THE FINANCIAL STATEMENTS OF WASHINGTON COUNTY FAIR, INC. HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING; CONSEQUENTLY, CERTAIN REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND CERTAIN EXPENSES AND PURCHASES OF ASSETS ARE RECOGNIZED WHEN CASH IS DISBURSED RATHER THAN WHEN THE OBLIGATION IS INCURRED.