2025-11-05T16:10:27-06:00 2025-06-30 480573184 REGIER CARR & MONROE LLP CPA'S 4801 E BROADWAY BLVD SUITE 501 TUCSON AZ 85711 990 2024-07-01 860294014 SOUTHWESTERN FAIR COMMISSION INC SOUT 5207629100 11300 S HOUGHTON ROAD TUCSON AZ 857479755 MARK E COWLEY TREASURER 5207629100 2025-11-04 1 0 SUSAN M VOS CPACFE P01709931 5206248229 2025-11-04 2024 2025-03-06 01:10:19Z MARK E COWLEY 11300 S HOUGHTON ROAD TUCSON AZ 857479755 8501511 0 X WWW.PIMACOUNTYFAIR.COM X 1975 AZ TO MANAGE AND CONDUCT THE OPERATIONS OF THE PIMA COUNTY FAIRGROUNDS,INCLUDES THE ANNUAL FAIR, CONCERTS, SHOWS, AND OTHER EVENTS. 7 7 331 0 773758 0 558798 561329 8175087 6917544 204352 186262 958733 741676 9896970 8406811 0 0 0 0 2541038 2643803 0 0 0 5819741 5988099 8360779 8631902 1536191 -225091 13059500 12622742 607378 395711 12452122 12227031 X TO MANAGE AND CONDUCT THE OPERATIONS OF THE PIMA COUNTY FAIRGROUNDS,INCLUDES THE ANNUAL FAIR, CONCERTS, SHOWS, AND OTHER EVENTS. 0 0 6987215 6146589 PIMA COUNTY FAIR 404573 432898 HORSE & LIVESTOCK EVENTS 393074 576469 RV PARK 290760 503264 INTERIM EVENTS 290760 503264 8075622 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 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 1 0 0 1 117 0 1 331 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X X SOUTHWESTERN FAIR COMMISSION 5207629100 11300 S HOUGHTON TUCSON AZ 85747 GARRETT HAM PRESIDENT 2.00 X 0 0 0 MARK COWLEY TREASURER 2.00 X 0 0 0 JUDITH PATRICK SECRETARY 2.00 X 0 0 0 JIM MURPHY DIRECTOR 2.00 X 0 0 0 ALAN LEVIN DIRECTOR 2.00 X 0 0 0 MARIAN LALONDE DIRECTOR 2.00 X 0 0 0 SHEENA CONNER DIRECTOR 2.00 X 0 0 0 MARVIN SELKE EMERITUS DIRECTOR 2.00 X 0 0 0 JON BAKER EXECUTIVE DIRECTOR 40.00 X 191737 0 9027 COURTNEY DANLOE CFO 40.00 X 110942 0 8955 302679 0 17982 2 0 1 0 0 343885 217444 561329 PIMA COUNTY FAIR 713990 6143786 6143786 RV PARK 713990 420663 420663 OTHER FAIRGROUND EVENT 713990 91074 91074 HORSE/LIVESTOCK SHOWS 722410 87134 87134 HORSE/LIVESTOCK SHOWS 713990 63981 63981 110906 110906 6917544 280962 280962 741676 0 741676 741676 741676 94700 -94700 -94700 -94700 8406811 6143786 773758 927938 358989 114608 244381 1905277 1905277 162504 162127 377 217033 183675 33358 35516 35516 35542 35542 17 17 389854 389854 178557 178557 789811 669376 120435 147163 124544 22619 300 300 855734 846809 8925 94315 94315 FAIR ENTERTAINMENT 1492877 1492877 EVENT SERVICES 594748 594748 COST OF BEVERAGES 318015 318015 EQUIPMENT RENTAL 318012 264027 53985 737638 736813 825 8631902 8075622 556280 0 267596 378257 7691552 6968350 11130 60962 53212 65053 80860 84061 14297636 9378252 4757483 4919384 197667 146675 13059500 12622742 396417 205925 190321 137833 20640 51953 607378 395711 X 12452122 12227031 12452122 12227031 13059500 12622742 -225091 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8346316 4195783 4150533 4644944 3967229 677715 1306376 1215240 91136 4919384 CONTRACT DEPOSITS 30125 OTHER NONCURRENT LIABILITIES 21828 51953 X 9414881 913370 913370 8501511 -94700 -94700 8406811 9334280 913370 80391 993761 8340519 291383 291383 8631902 PART X, LINE 2: INCOME TAXES BASED UPON INFORMATION SUPPLIED TO THE INTERNAL REVENUE SERVICE, THE COMMISSION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. CERTAIN UNRELATED BUSINESS INCOME MAY BE SUBJECT TO INCOME TAX. THE COMMISSION HAS ADOPTED STANDARDS UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES THAT SET A "MORE LIKELY THAN NOT" CRITERION FOR RECOGNIZING TAX BENEFITS OF UNCERTAIN TAX POSITIONS, ESTABLISHED MEASUREMENT CRITERIA FOR TAX BENEFITS, AND ESTABLISHED CERTAIN NEW DISCLOSURE REQUIREMENTS. THE COMMISSION BELIEVES THAT THEIR INCOME TAX FILING POSITIONS AND DEDUCTIONS WILL BE SUSTAINED UPON EXAMINATION AND, ACCORDINGLY, HAVE NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES AT JUNE 30, 2025 FOR UNCERTAIN INCOME TAX POSITIONS PURSUANT TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. INCOME TAX RELATED INTEREST AND PENALTIES, IF ANY, ARE REPORTED IN GENERAL AND ADMINISTRATIVE EXPENSES WHEN INCURRED. THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY INTEREST OR PENALTIES RELATED TO INCOME TAXES. NO INCOME TAX EXAMINATIONS ARE CURRENTLY UNDERWAY OR ANTICIPATED. THE STATUTE OF LIMITATIONS IS THREE YEARS FOR FEDERAL INCOME TAX PURPOSES AND FOUR YEARS FOR THE STATE OF ARIZONA. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS FROM DISPOSITION OF ASSETS -94,700. PART XII, LINE 2D - OTHER ADJUSTMENTS: CURRENT YEAR ACCRUED SICK/VACATION 58,813. LOSS FROM DISPOSITION OF ASSETS 21,578. PART XII, LINE 4B - OTHER ADJUSTMENTS: PRIOR YEAR ACCRUED SICK/VACATION 49,533. BOOK-TO-TAX DEPRECIATION ADJUSTMENT 142,535. WAGE ADJUSTMENT 99,315. X X X 0 0 0 0 0 0 0 0 0 JON BAKER EXECUTIVE DIRECTOR 191737 0 0 0 0 0 0 0 9027 0 200764 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE SOUTHWESTERN FAIR COMMISSION, INC. IS A COMPONENT UNIT OF PIMA COUNTY, ARIZONA. THE PIMA COUNTY BOARD OF SUPERVISORS APPOINTS 100% OF THE BOARD OF COMMISSIONERS. FORM 990, PART VI, SECTION B, LINE 11B OUTSIDE CPA FIRM PREPARES THE FORM, WITH INFORMATION PROVIDED BY STAFF. THE FORM IS REVIEWED BY STAFF, THE TREASURER, AND BY THE BOARD OF DIRECTORS AT A BOARD MEETING, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS INCLUDED IN THE COMPANY POLICY MANUAL. EVERY BOARD OF DIRECTOR AND OFFICER IS REQUIRED TO UPDATE AND SIGN THE DISCLOSURE FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR HAS AN ANNUAL REVIEW ON PERFORMANCE PARAMETERS. SALARY IS SET BASED ON PERFORMANCE AND SIMILAR SALARIES FOR LIKE-KIND POSITIONS. THE EXECUTIVE DIRECTOR IS IN CHARGE OF ALL OTHER EMPLOYEE REVIEWS AND SALARIES. AMOUNTS ARE REPORTED TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVALIABLE TO PUBLIC AT THIS TIME. PIMA COUNTY PO BOX 3145 TUCSON AZ 85702 866000543 GOVERNMENTAL SERVICE AZ 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0