2026-08-13T11:12:18-07:00 2025-09-30 251065143 Walter Hopkins & Company LLP 1107 Linden Street / PO Box 910-A Clearfield PA 16830 990 2024-10-01 251100887 CLEARFIELD VOL FIRE DEPT FAIR & PARK BD CLEA 8147654629 P O BOX 712 5615 PARK STREET CLEARFIELD PA 16830 DAVID E FRANSON II President 2026-08-13 true true ERIK J ELENSKY CPA P01230476 8147657876 X 2024 2025-03-06 01:10:19Z DAVID E FRANSON II 300 STATE STREET CURWENSVILLE PA 16833 1731030 false 3707 X CLEARFIELDCOUNTYFAIR.COM X 1960 PA INSTRUCT THE PUBLIC ON AGRICULTURAL MATTERS BY CONDUCTING ANNUAL PUBLIC FAIRS AND EXHIBITIONS OF LIVESTOCK, POULTRY, AND FARM PRODUCTS. 10 0 164 -155592 115883 1286086 -18092 -49080 1334797 0 0 103810 0 0 1182877 1286687 48110 963556 1045269 120864 165250 842692 880019 INSTRUCT THE PUBLIC ON AGRICULTURAL MATTERS BY CONDUCTING ANNUAL PUBLIC FAIRS AND EXHIBITIONS OF LIVESTOCK, POULTRY, AND FARM PRODUCTS. false false 1241732 TO INSTRUCT THE PUBLIC ON AGRICULTURAL MATTERS BY CONDUCTING AN ANNUAL PUBLIC FAIR. 1241732 true false false false false false false false false false true true false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 46 0 false 164 true true true false false false false false false 0 false false false false false false false X 10 0 true false false false false false false true true false false true true false false true false true true false X OFFICE 8147654629 5615 PARK STREET CLEARFIELD PA 16830 GREGORY J HALLSTROM MANAGER 40.00 0.00 X X 4875 0 0 RACHEL DAVIDSON Secretary 40.00 0.00 X X 350 0 0 JEFFERY L FINK Director 60.00 0.00 X 0 0 0 STEVE FLANAGAN Vice President 46.00 0.00 X X 0 0 0 RANDY WEIR Director 40.00 0.00 X 0 0 0 WILLIAM HOOVER Director 65.00 0.00 X 0 0 0 ALLEN R ROSEBERRY Director 40.00 0.00 X 0 0 0 GREG J HALLSTROM JR Director 102.00 0.00 X 0 0 0 STEVE LIVERGOOD Director 126.50 0.00 X 0 0 0 DAVID L HALLSTROM TREASURER 40.00 0.00 X X 0 0 0 GEORGE PROUD Director 70.00 0.00 X 0 0 0 DAVID E FRANSON II President 40.00 0.00 X X 0 0 0 DAVID PITTMAN Director 40.00 0.00 X 0 0 0 ANNJANE ROSS Director 40.00 0.00 X 0 0 0 MIKE KERR Director 40.00 0.00 X 0 0 0 KENDRIA NEEPER Director 40.00 0.00 X 0 0 0 SUE SWALES VITULLO Director 40.00 0.00 X 0 0 0 RICK STEWART Director 40.00 0.00 X 0 0 0 ROBERT A MOORE FORMER DIRECTOR 0.00 0.00 0 0 0 RONALD L NEEPER FORMER DIRECTOR 0.00 0.00 0 0 0 5225 0 true false false 0 113783 2100 115883 CLEARFIELD COUNTY FAIR 1286086 1286086 1286086 25453 25453 0 0 81948 237540 -155592 -155592 -155592 115148 158693 -43545 -43545 -43545 0 0 0 ATM COMMISSIONS CASH OVER/SHORT INSURANCE PROCEEDS 106512 106512 106512 1334797 1286086 -155592 88420 X 0 0 0 0 5225 350 4875 0 89924 76435 13489 0 0 8661 7362 1299 0 0 0 0 0 766 766 15543 15543 39362 39362 7501 7501 0 0 0 0 0 -1785 -1785 5218 5218 0 6792 6656 136 51493 51493 ATTRACTIONS 619039 619039 HORSE RACING EXPENSES 127684 127684 SOUND & LIGHTS 83950 83950 UTILITIES 42731 42731 184583 183237 1346 1286687 1241732 44955 0 27 31 68871 63453 0 26356 0 0 136527 136527 0 0 2912457 2283603 537163 628854 0 217173 186253 0 0 3795 3795 963556 1045269 13217 73243 68675 68678 38972 23329 120864 165250 X 842692 880019 842692 880019 963556 1045269 48110 -10783 X true X false true false X 158901 224243 427126 192786 191233 1194289 0 0 158901 224243 427126 192786 191233 1194289 0 1194289 16092 22403 24448 25401 -19824 68520 0 6947 15510 125544 38958 109528 296487 1559296 0.76590 X 2425264 1818144 607120 117974 104018 13956 360319 352541 7778 8900 8900 628854 186253 ACCRUED PAYROLL LIABILITIES 1856 ACCRUED PAYROLL TAXES 1556 ADVANCED CAMPING 50 ADVANCED CONCESSIONS 26090 ADVANCED COOLERS 200 AMUSEMENT TAX -6425 Rounding 2 23329 X Part X : FIN48 Footnote THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE THAN LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUED THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT. THE TAX BENEFITS RECONGIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED SEPTEMBER 30, 2017 AND 2016.THE ORGANIZATION'S FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE FISCAL YEARS ENDING 2015,2016, AND 2017 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X false false false false false false false false false GREG HALLSTROM DBA BUSTER DIRECTOR CATERING CONTRACT false Schedule L, Part V Supplemental Information GREG HALLSTROM IS A 100% SHAREHOLDER OF BUSTERS INC WHO HAD THE CATERING CONTRACT FOR THE CURRENT YEAR'S FAIR. GREG'S FATHER DAVID HALLSTROM AND HIS SON GREG HALLSTROM JR ARE ALSO DIRECTORS OF THE ORGANIZATION. NONE OF THE ABOVE MEMBERS VOTED WHEN THE BOARD AWARDED THE CONTRACT. Form 990, Part VI, Section A, Line 2 DAVID HALLSTROMFATHER OF GREG HALLSTROMJEFFREY FINKSTEPFATHER OF STEVE FLANAGANDAVID HALLSTROMGRANDFATHER OF GREG HALLSTROM JRGREG HALLSTROMFATHER OF GREG HALLSTROM JR Form 990, Part VI, Section B, Line 11b THE 990 WAS GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE ITS MONTHLY MEETING. AT THE MONTHLY MEETING THE RETURN WAS GIVEN TO ALL BOARD MEMBERS TO REVIEW AND ASK ANY QUESTIONS. THE BOARD'S PRESIDENT THEN ASKED FOR A MOTION TO ACCEPT THE 990 AS PRESENTED. THE MOTION WAS MADE AND PROPERLY SECONDED AND APPROVED BY THE FULL BOARD. THE PRESIDENT THEN SIGN THE RETURN AND IT WAS FILED. Form 990, Part VI, Section B, Line 15a COMPENSATION FOR THE BOARD'S PRESIDENT AND THE FAIR MANAGER IS REVIEWED ANNUALLY BY THE WAGE COMMITTEE WHO MAKES THEIR RECOMMENDATIONS TO THE FULL BOARD WHO THEM VOTES TO EITHER APPROVE OR REJECT THEM. Form 990, Part VI, Section B, Line 15b THE SALARY OF ALL OTHER OFFICERS AND KEY EMPLOYEES IS ALSO REVIEWED ANNUALLY BY THE WAGE COMMITTEE WHO THEN MAKES THEIR RECOMMENDATIONS TO THE FULL BOARD WHO EITHER ACCEPTS OR REJECTS THEM. Form 990, Part VI, Section C, Line 19 THE CLEARFIELD VOLUNTEER FIRE DEPARTMENT FAIR & PARK BOARD HAS ALL OF IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AT IT'S OFFICE LOCATED AT 5615 PARK STREET, CLEARFIELD, PA 16830, AND THEY ARE AVAILABLE TO THE PUBLIC FOR INSPECTION UPON THEIR REQUEST. Form 990, Part IX, Line 24e BANK AND CREDIT CARD FEES: Column (A) - Total = $2366; Column (B) - Program Services = $2366; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONCESSION EXPENSE: Column (A) - Total = $16917; Column (B) - Program Services = $16917; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONTRACTED SERVICES: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONTRIBUTIONS: Column (A) - Total = $1346; Column (B) - Program Services = $0; Column (C) - Management & General = $1346; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS: Column (A) - Total = $2780; Column (B) - Program Services = $2780; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e E-TICKET CHARGES: Column (A) - Total = $29347; Column (B) - Program Services = $29347; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GRANDSTAND & STAGE EXPENSE: Column (A) - Total = $26856; Column (B) - Program Services = $26856; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ICE EXPENSE: Column (A) - Total = $2102; Column (B) - Program Services = $2102; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e JUDGES: Column (A) - Total = $4650; Column (B) - Program Services = $4650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LITZ STAGE EXPENSE: Column (A) - Total = $20200; Column (B) - Program Services = $20200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEALS & MILEAGE: Column (A) - Total = $274; Column (B) - Program Services = $274; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $1133; Column (B) - Program Services = $1133; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER SUPPLIES & EXPENSES: Column (A) - Total = $15725; Column (B) - Program Services = $15725; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $412; Column (B) - Program Services = $412; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PREMIUMS & PRIZES: Column (A) - Total = $27456; Column (B) - Program Services = $27456; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $4546; Column (B) - Program Services = $4546; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e QUEEN CONTEST: Column (A) - Total = $1811; Column (B) - Program Services = $1811; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e REPAIRS & MAINTENANCE: Column (A) - Total = $18793; Column (B) - Program Services = $18793; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE: Column (A) - Total = $2438; Column (B) - Program Services = $2438; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TROPHY EXPENSE: Column (A) - Total = $3289; Column (B) - Program Services = $3289; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e VEHICLE EXPENSE: Column (A) - Total = $1642; Column (B) - Program Services = $1642; Column (C) - Management & General = $0; Column (D) - Fundraising = $0