2025-11-14T13:55:05-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 951660585 Los Angeles County Fair Association LOSA 9096233111 1101 W McKinley Pomona CA 91768 Steve Birdwell CFO & VP Administration 9096233111 2025-11-14 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-11-14 2024 2025-03-06 01:10:19Z Steve Birdwell 1101 W McKinley Pomona CA 91768 73162536 0 X WWW.FAIRPLEX.COM X 1922 CA The Association conducts the annual Los Angeles County Fair and numerous events during the year 13 13 612 177 22862685 0 0 0 35302677 42280558 951614 827415 33115928 30054563 69370219 73162536 0 0 0 0 17579587 18473009 0 0 0 52953335 56533871 70532922 75006880 -1162703 -1844344 105461441 104883347 42808749 40223751 62652692 64659596 The Los Angeles County Fair enriches lives by entertaining and educating our diverse community while creating unique and memorable experiences. 0 0 Los Angeles County Fair: The Los Angeles County Fair is one of the largest county fairs in the United States. Its purpose is to advance and promote the agricultural, horticultural, industrial, and other interests of the Los Angeles County through the exhibition of livestock, poultry, dairy products, household and fine arts, and school and educational exhibits. Approximately 790,000 people attended our 2024 "Stars, Stripes, and Fun" themed county fair. Year-Round Fair-Type Events: LACFA rents its facilities to various outside promotes of events which include equine, home, craft, motor, electronic, and other shows. There were approximately 108 year round events. LACFA hosts community events which include 1) Kaboom, which is our 4th of July exhibition show , promoting history and community involvement. 2) Oktoberfest is our October celebration celebrating the best of culture, art, and Bavarian entertainment 3) Fall in the Farm a celebration of agriculture and wellness and 4) En Memoria, celebration of Dia de los Muertos (Day of the Dead). 0 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 83 0 1 612 1 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 1 1 CA X Steve Birdwell 9096233111 1101 W McKinley Ave Pomona CA 91786 Walter Marquez CEO/President 40.00 X 464609 0 10685 Steve Birdwell CFO/VP Administration 40.00 X 308846 0 16629 Marcus Lawerence Jackson Director of Sales 40.00 X 217500 0 20701 Nena C Hernandez VP of External Affairs 40.00 X 211681 0 18252 Barry Gillies Director of Property Operations 40.00 X 175962 0 21159 Geneva Moody DIrector of Human Resource 40.00 X 175962 0 10409 Juan Soto Controller 40.00 X 151830 0 24086 John Landherr Chair 2.00 X X 0 0 0 Mike Driebe Vice Chair 2.00 X X 0 0 0 Linda Bosserman Secretary 2.00 X X 0 0 0 Devorah Lieberman Director 2.00 X 0 0 0 Heidi Gallegos Director 2.00 X 0 0 0 Gerald Freeny Director 2.00 X 0 0 0 Gilbert Ivey Director 2.00 X 0 0 0 Kiana Webb Director 2.00 X 0 0 0 Heidi Hanson Director 2.00 X 0 0 0 Margarita Luna Director 2.00 X 0 0 0 Peter Hidalgo Director 2.00 X 0 0 0 Tamela Omoto Frias Director 2.00 X 0 0 0 Lupita Sanchez-Corejo Director 2.00 X 0 0 0 1706390 0 121921 13 0 1 0 Staff Pro Inc dba Allied Universal 5455 Garden Grove Blvd Suite 600 Westminster CA 92683 Contracted Security 3031259 Haas & Wilkerson (Corp) P O Box 2946 Shawnee Mission KS 662011346 Insurance 2252973 Revolution Media Inc 21051 Warner Center Lane Suite 250 Woodland Hills CA 91367 Marketing Consultants 1087024 Ovations Food Services LP dba OVG Hosp 1101 W McKinley Avenue Pomona CA 91768 Master Food Concessionaire 1079126 Priority Building Services LLC 1524 W Mable Street Anaheim CA 92802 Cleaning Services 1077702 74 Fair 713110 30068724 30068724 RV Park and Storage 532000 4449291 4449291 Year Round Events 711300 3916668 3267760 648908 Facility Rentals 532000 2192969 1388149 804820 Wagering 713200 1652906 1652906 42280558 827415 827415 501847 0 501847 501847 501847 Hotel Revenue 721110 18137345 18137345 Parking 812930 8890489 7271783 1618706 Sponsorships 900099 1528499 1528499 996383 996383 29552716 73162536 48970589 22862685 1329262 X 800769 11995014 672429 3780875 1223922 835577 1764 12086022 2116304 1230179 415612 4718307 235647 43089 1908887 5584154 2276669 Security 5267489 Equipment Rental 3616724 Repairs and Maintenance 3264361 Donations 2116348 10816738 75006880 26639012 30116486 6470644 3896034 90697 77215 1117164 1287851 188915346 124874175 67859373 64041171 88274 3196277 5464590 105461441 104883347 3717728 2171833 2698645 3231074 30693999 28491292 5698377 6329552 42808749 40223751 X 62652692 64659596 62652692 64659596 105461441 104883347 -1844344 696705 3154543 0 X 0 1 X 1 0 X X 0 368808 368808 157101502 102458975 54642527 31279698 22415200 8864498 165338 165338 64041171 Intercompany Accounts 2310046 Investment in Subsidiaries 3154544 5464590 Accrued Liability 6239423 Liability for Interest Rate Swap 90129 6329552 X Part III, Line 4: LACFA holds various works of art from mostly California artists. This art work is displayed throughout the year, including the annual L. A. County Fair, for public exhibition. Part X, Line 2: The Association has adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain and, accordingly, no accounting adjustment has been made to the financial statements. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. X X X X 0 0 0 Walter Marquez CEO/President 464609 0 0 0 0 0 9900 0 785 0 475294 0 0 0 Steve Birdwell CFO/VP Administration 308846 0 0 0 0 0 14664 0 1965 0 325475 0 0 0 Marcus Lawerence Jackson Director of Sales 217500 0 0 0 0 0 11517 0 9184 0 238201 0 0 0 Nena C Hernandez VP of External Affairs 211681 0 0 0 0 0 10901 0 7351 0 229933 0 0 0 Barry Gillies Director of Property Operations 175962 0 0 0 0 0 9227 0 11932 0 197121 0 0 0 Geneva Moody DIrector of Human Resource 175962 0 0 0 0 0 9666 0 743 0 186371 0 0 0 Juan Soto Controller 151830 0 0 0 0 0 7951 0 16135 0 175916 0 0 0 Form 990, Part VI, Section A, line 6 There are three classifications of members: Regular Members, Life Members, and Members on Leave. Form 990, Part VI, Section A, line 7a The Regular Members of the Association elect the board members. Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b Each board member was given an opportunity to review a copy of the Form 990 prior to filing. Form 990, Part VI, Section B, line 12c Board disclosures are reviewed peiodically by the Director of Human Resources. When a conflict arises with the Board, the Board Member is asked to recuse himself/herself from all discussions and voting. Form 990, Part VI, Section B, line 15 The Compensation Committee of the Board of Directors meets on an as needed basis to review compensation of the senior management staff. The committee makes it a practice to regularly review compensation of the senior executive teams. In that regard, the committee has engaged in various benchmarking studies of compensation over the last several years through the use of expert consultants. As recently as October 2022, the committee engaged LTC Performance, an IMA Company to do a full review of executive extensive market analysis of base salary, cash compensation, and retirement benefits provided to Fair Association executive staff in comparison to the board eompetitive market. The compensation committee reviewed Korn Ferry's findings and recommendations and has implemented plan adjustments according to these recommendations. Form 990, Part VI, Section C, line 19 The documents are available upon request at the business office during normal business hours. Form 990, Part IX, line 11g Outside Services 6,318,550. Outside Services - Entertainment 3,678,761. Consulting 2,088,711. Form 990, Part IX, line 24e Food Material Supplies 1,748,936. Landscaping 1,700,830. Taxes, Licenses, and Fee 1,504,028. Supplies 1,244,977. Other 920,722. Rent and Property Tax - Hotel 827,396. Administrative 698,153. Guest Relations 546,615. Gas and Oil 391,100. Laundry 268,508. Signs and Banners 238,452. Telephone 207,278. Judging Tropies 198,025. Dues and Memberships 155,918. Uniforms 82,951. China/Flatware 61,176. Employee Relations 21,673. Cornucopia Foods LLC 1101 W McKinley Ave Pomona CA 91768 030537127 Food and Beverage Sales CA 258000 1974009 Los Angeles County Fair Association Fairplex RV and Boat Storage LLC 1101 W McKinley Ave Pomona CA 91768 272164622 Storage Facility CA 1083068 2499805 los Angeles County Fair Association Event Production Solutions LLC 1101 W McKinley Ave Pomona CA 91768 272164467 Event Equipment Rental CA 0 7986 los Angeles County Fair Association The Learning Center 1101 W McKinley Ave Pomona CA 91768 954686764 Education CA 501(C)(3) Line 7 0 Fairplex Child Development Center 1101 W McKinley Ave Pomona CA 91768 954662070 Childcare/Education CA 501(C)(3) Line 7 0 Barretts Equine LLC 1101 W McKinley Pomona CA 91768 330446110 Horse Auction CA N/A 0 0 Fairplex Equine Sales 1101 W McKinley Pomona CA 91768 020629875 Horse Sales CA N/A 0 0 Fairplex Enterprises Inc 1101 W McKinley Pomona CA 91768 330161150 Employee Leasing CA C 218238 1.00000 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 The Learning Centers B 70374 Actual Amount The Learning Centers O 529924 Actual Amount The Learning Centers P 622405 Actual Amount Fairplex Child Development Center B 174452 Actual Amount Part II The Learning Center merged into Fairplex Child Development Center on July 1, 2024.