2026-08-21T11:42:24-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 402 E YAKIMA AVENUE SUITE 110 YAKIMA WA 98901 990 2025-01-01 910171268 CENTRAL WASHINGTON FAIR ASSOCIATION CENT 5092487160 1301 S FAIR AVENUE YAKIMA WA 989015500 KATHLEEN M KRAMER PRESIDENT/CEO 5092487160 2026-08-20 1 EMINA O CRESSWELL P01217304 5092487750 2026-07-23 2025 2025-03-06 01:10:19Z KATHLEEN M KRAMER 1301 S FAIR AVENUE YAKIMA WA 989015500 5908072 0 X WWW.STATEFAIRPARK.ORG X 1939 WA PRODUCE AN ANNUAL AGRICULTURAL FAIR AND DEVELOP YEAR-AROUND USE OF FACILITIES. (SEE SCHEDULE O)WITH A COMMITMENT TO:- PRESERVE AND DEVELOP OUR HISTORIC GROUNDS AND YEAR-ROUND MULTI-USE FACILITIES;- OFFER QUALITY AND DIVERSITY OF ENTERTAINMENT, SPORTS, AND EDUCATION;- PROVIDE A SAFE, FRIENDLY, AND ENJOYABLE ENVIRONMENT;- ACKNOWLEDGE THE INVOLVEMENT OF DEDICATED PEOPLE AND GROUPS;- BUILD ON THE TRADITION OF OUR FIRST 100 YEARS FOR FUTURE GENERATIONS. 10 10 246 1893 0 0 84516 15660 5894382 5553522 167704 143023 41011 174137 6187613 5886342 0 0 0 0 2155117 2327538 0 0 0 3399016 3907374 5554133 6234912 633480 -348570 7472241 7723960 361305 840840 7110936 6883120 X PRODUCE AN ANNUAL AGRICULTURAL FAIR AND DEVELOP YEAR-AROUND USE OF FACILITIES. (SEE SCHEDULE O)WITH A COMMITMENT TO:- PRESERVE AND DEVELOP OUR HISTORIC GROUNDS AND YEAR-ROUND MULTI-USE FACILITIES; - OFFER QUALITY AND DIVERSITY OF ENTERTAINMENT, SPORTS, AND EDUCATION; - PROVIDE A SAFE, FRIENDLY, AND ENJOYABLE ENVIRONMENT; - ACKNOWLEDGE THE INVOLVEMENT OF DEDICATED PEOPLE AND GROUPS; - BUILD ON THE TRADITION OF OUR FIRST 100 YEARS FOR FUTURE GENERATIONS. 0 0 2340467 3655152 PRODUCE AN ANNUAL AGRICULTURAL FAIR AND DEVELOP YEAR-AROUND USE OF FACILITIES. WITH A COMMITMENT TO:PRESERVE AND DEVELOP OUR HISTORIC GROUNDS AND YEAR-ROUND MULTI-USE FACILITIES; OFFER QUALITY AND DIVERSITY OF ENTERTAINMENT, SPORTS, AND EDUCATION; PROVIDE A SAFE, FRIENDLY, AND ENJOYABLE ENVIRONMENT; ACKNOWLEDGE THE INVOLVEMENT OF DEDICATED PEOPLE AND GROUPS; BUILD ON THE TRADITION OF OUR FIRST 100 YEARS FOR FUTURE GENERATIONS. 1451041 1092083 INTERIM EVENTS-NON SUNDOME & OTHER ACTIVITIES INCLUDE AREAS SUCH AS THE YAKIMA COUNTY STADIUM, THE MODERN LIVING BUILDING, PIONEER HALL, THE DIRT TRACK, AND THE STATE FAIR ROOM. OTHER ACTIVITIES ALSO INCLUDED OUR ANNUAL HOLIDAY LIGHT FEST AND OUR ANNUAL COMMUNITY 4TH OF JULY CELEBRATION. THE UNIQUE CHARACTERISTICS OF THE MANY HISTORICAL BUILDINGS AT STATE FAIR PARK HELP CREATE MEMORABLE EVENTS YEAR-ROUND. 960212 942324 THE YAKIMA VALLEY SUNDOME WHICH HAVE A MAJOR ECONOMIC IMPACT FOR THE YAKIMA VALLEY. SUNDOME EVENTS INCLUDE CONCERTS, TRADESHOWS, WASHINGTON STATE INTERSCHOLASTIC ACTIVITIES ASSOCIATION STATE CHAMPIONSHIP GAMES AND COMPETITIONS, PROFESSIONAL RODEOS, LOCAL GRADUATIONS, AND LARGE GALA DINNERS. 4751720 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 115 0 1 246 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ERIN RANDALL 5092487160 1301 S FAIR AVE YAKIMA WA 98901 IGNACIO MARQUEZ CHAIR 5.00 X X 0 0 0 SCOTT WAGNER VICE CHAIR 5.00 X X 0 0 0 OSCAR ZAPIEN SECRETARY 5.00 X X 0 0 0 ADAM DOLSEN TREASURER 5.00 X X 0 0 0 LAVONNE ORTH DIRECTOR 5.00 X 0 0 0 VICKI BAKER DIRECTOR 5.00 X 0 0 0 TOM STOKES DIRECTOR 5.00 X 0 0 0 CHRIS CORRY DIRECTOR 5.00 X 0 0 0 KAREN SHEEHAN DIRECTOR 5.00 X 0 0 0 JEFF PERRAULT DIRECTOR 5.00 X 0 0 0 HALLEY NEWHOUSE DIRECTOR (THRU 03/25) 5.00 X 0 0 0 DON WHITEHOUSE DIRECTOR (THRU 03/25) 5.00 X 0 0 0 KATHLEEN M KRAMER PRESIDENT/CEO 40.00 X 227673 0 17208 JENNIFER MCGUIRE VP OF OPERATIONS & AGRICULTURE 40.00 X 113808 0 5367 341481 0 22575 2 0 1 0 STARPLEX CORPORATION 1301 SOUTH FAIR AVE YAKIMA WA 98901 SECURITY & PARKING 588573 ENIGMA INC 3601 WEST WASHINGTON AVENUE 130 YAKIMA WA 98903 ADVERTISING AGENCY & MEDIA BUYS 198850 SPECTRA FOOD SERVICES & HOSPITALITY 1301 SOUTH FAIR AVENUE YAKIMA WA 98901 CATERING & CONCESSION 181679 RUSSELL LANDSCAPING 1414 EAST PIERCE STREET UNION GAP WA 98903 LANDSCAPING 158830 BEAR EVENT SERVICES 907 SOUTH 28TH AVENUE YAKIMA WA 98902 DECORATING 115988 5 14910 750 15660 FAIR 713110 3655152 3655152 YEAR-ROUND EVENTS 532000 956046 956046 SUNDOME 532000 942324 942324 5553522 143023 143023 12600 0 12600 12600 12600 47230 14910 21730 25500 25500 LOAN FORGIVENESS 900099 113981 113981 OTHER INCOME 900099 22056 22056 136037 5886342 5689559 0 181123 X 244881 244881 1740924 1341659 399265 24777 24777 120535 82730 37805 196421 133797 62624 16328 16328 18300 18300 742886 654206 88680 223959 217952 6007 931054 777375 153679 46550 46550 374788 308392 66396 22307 22307 216069 19620 196449 251777 208291 43486 DIRECT PROG EXPENSE 711880 711880 0 SECURITY 141408 141408 0 PARKING 71522 71522 0 FUEL AND OIL 42743 21711 21032 95803 61177 34626 6234912 4751720 1483192 0 10800 10800 3300244 3146504 46219 38471 109764 115989 8243810 5050733 2946589 3193077 1023811 1181275 34814 37844 7472241 7723960 188144 775822 7500 8350 113980 0 51681 56668 361305 840840 X 7110936 6883120 7110936 6883120 7472241 7723960 -348570 120754 0 X 1 X 0 1 0 X 559629 244151 99362 84516 15660 1003318 5494196 6233703 5670176 5894382 5553522 28845979 8600 47230 55830 6053825 6477854 5778138 5978898 5616412 29905127 35000 35000 0 35000 35000 29870127 8069 10009 101462 179806 155623 454969 8069 10009 101462 179806 155623 454969 39031 47343 24122 26421 136037 272954 6100925 6535206 5903722 6185125 5908072 30633050 0.97510 0.96700 0.01490 0.02260 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 39,031. 2022 AMOUNT: $ 47,343. 2023 AMOUNT: $ 24,122. 2024 AMOUNT: $ 26,421. 2025 AMOUNT: $ 22,056. LOAN FORGIVENESS - 2025 AMOUNT: $ 113,981. 0 0 0 6234912 6234912 461746 115437 0 0 428395 415820 427707 461746 1733668 2600502 107099 103955 106927 115437 433418 650127 350683 350683 5548938 3117692 2431246 2267116 1855968 411148 77073 77073 0 3193077 DAMAGE DEPOSITS 56668 56668 X PART X, LINE 2: THE FAIR ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 514. IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES, THE FAIR ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025 AND 2024. DAVE HARGREAVES 62140 14910 47230 11914 1500 8316 62140 14910 47230 11914 1500 8316 21730 25500 X X X X 0 0 0 0 0 0 0 1 0 KATHLEEN M KRAMER PRESIDENT/CEO 214638 0 13035 0 0 0 9211 0 7997 0 244881 0 0 0 PART I, LINE 7 THE BONUS FOR THE PRESIDENT/CEO IS DETERMINED BY THE BOARD OF DIRECTORS AND IS BASED ON SEVERAL FACTORS INCLUDING THE OVERALL FINANCIAL PERFORMANCE OF THE ORGANIZATION, KEY METRICS, AND LEADERSHIP THROUGH DEVELOPING, TRAINING, AND MENTORING STAFF. FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL MAY PURCHASE A LIFETIME MEMBERSHIP, WHICH GIVES THEM VOTING RIGHTS TO ELECT THE BOARD OF DIRECTORS. THE ORGANIZATION HAS MEMBERS WHO MAY ELECT A MEMBER OF THE BOARD ON AN ANNUAL BASIS. AT THE ANNUAL MEMBERSHIP MEETING, THE MEMBERS VOTE IN PERSON OR BY PROXY TO ELECT THE BOARD MEMBER. PROSPECTIVE BOARD MEMBERS ARE RECOMMENDED BY THE NOMINATING COMMITTEE OF THE BOARD TO THE FULL BOARD, WHO IN TURN SUBMITS THE CANDIDATES TO THE MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7A SEE THE EXPLANATION FOR LINE 6 FOR A DESCRIPTION OF MEMBER RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT AND CWFA STAFF. THE FORM IS THEN MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSED AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL DIRECTORS RETREAT THE CONFLICT OF INTEREST POLICY IS REVIEWED AND ANY CONFLICTS ARE DISCLOSED. DURING REGULAR BOARD MEETINGS IF THERE IS A CONFLICT OF INTEREST WITH RESPECT TO A PROPOSED TRANSACTION, THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD DETERMINES THE COMPENSATION FOR THE PRESIDENT BY THE REVIEW OF WHAT REASONABLE COMPENSATION IS AND WHAT THE BUDGET FOR THE YEAR IS. REASONABLE COMPENSATION IS BASED ON COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY SITUATED POSITIONS AT SIMILAR ORGANIZATIONS, OTHER 990 OF SIMILAR ORGANIZATIONS, COMPENSATION STUDIES AND COMMUNICATIONS WITH OTHER FAIRS. THE BOARD THEN APPROVES THE PRESIDENT'S SALARY AND THE SALARY IS DOCUMENTED WITHIN THE BOARD MINUTES FOR THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 CENTRAL WASHINGTON FAIR ASSOCIATION MAKES THEIR REVIEWED FINANCIAL STATEMENTS AVAILABLE AT THEIR ANNUAL MEETING, ITS GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 259,912. MANAGEMENT AND GENERAL EXPENSES 88,680. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 348,592. ARTIST FEES: PROGRAM SERVICE EXPENSES 394,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 394,294.