Erie County Agricultural Society in Hamburg, New York (NY)

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Erie County Agricultural Society
Employer Identification Number (EIN)160790021
Name of OrganizationErie County Agricultural Society
In Care of NameErie Co Fairgrounds
Address5600 Mckinley Pkwy, Hamburg, NY 14075-3933
ActivitiesFair, Industry trade shows, Other school related activities
SubsectionEducational Organization
Ruling Date11/1969
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period11/2011
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$53,710,074
Amount of Income$13,790,867
Form 990 Revenue Amount$6,249,090
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Fairs, County and Other


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Amount of income in 2011: $13,790,867
Erie County Agricultural Society: 

 $13,790,867
Other organizations performing similar types of work: 

 $295,651

Assets in 2011: $53,710,074
Erie County Agricultural Society: 

 $53,710,074
Other organizations performing similar types of work: 

 $467,933

Expenses in 2007: $5,418,732
This organization: 

 $5,418,732
Other organizations performing similar types of work: 

 $815,299

Income to expenses ratio in 2007: 1.0
Erie County Agricultural Society: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 98.1%
This organization: 

 98.1%
Other organizations performing similar types of work: 

 67.7%

Number of employees in 2007: 110
Erie County Agricultural Society: 

 110
Other organizations performing similar types of work: 

 9

Employees paid over $50,000 in 2007: 1.8%
Erie County Agricultural Society: 

 1.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 0.2%
Erie County Agricultural Society: 

 0.2%
Other organizations performing similar types of work: 

 4.3%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$6,343,963$6,419,048$7,187,702$6,138,876$6,922,582$8,006,702$8,256,741$5,533,646
Contributions, gifts, grants, and similar amounts received$26,447$26,602$53,272$100,937$15,179$16,199$8,946$11,945
Contributions to donor advised funds$0$0
Direct public support$0$0$26,659$72,143$15,179$16,199$8,946$11,945
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$26,447$26,602$26,613$28,794$0$0$0$0
Program service revenue including government fees and contracts$6,218,299$6,308,056$7,052,542$6,123,209$6,992,135$7,292,738$7,843,010$6,233,653
Membership dues and assessments$24,360$23,975$24,150$24,745$30,445$26,599$22,500$21,100
Interest on savings and temporary cash investments$74,857$60,415$56,568$23,164$21,728$3,323$491$1,094
Dividends and interest from securities$0$0$1,170$97$262$43,339$0$0
Net rental income or (loss)$0$0$0$-133,276$-137,167$624,504$370,095$-735,143
Gross rents$0$0$0$860,800$570,000$1,314,975$900,000$2,846,841
Less: rental expenses$0$0$0$994,076$707,167$690,471$529,905$3,581,984
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$11,202$0
Gross amount from sales of assets other than inventory$0$0$0$0$9,750$0$11,202$0
Less: cost or other basis and sales expenses$0$0$0$0$9,750$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$497$997
Total expenses$5,852,975$6,005,370$6,216,198$5,847,774$6,719,773$7,508,022$8,408,494$5,418,732
Program services$5,776,299$5,942,366$6,152,637$5,783,450$6,639,745$7,420,539$8,316,102$5,313,188
Management and general$76,676$63,004$63,561$64,324$80,028$87,483$92,392$105,544
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$15,912,454$16,326,132$17,297,636$20,588,738$20,791,547$21,290,227$21,394,379$21,718,405
Excess or (deficit) for the year$490,988$413,678$971,504$291,102$202,809$498,680$-151,753$114,914
Net assets or fund balances at beginning of year$20,463,906$15,912,454$16,326,132$17,297,636$20,588,738$20,791,547$21,290,227$21,394,379
Other changes in net assets or fund balances$-5,042,440$0$0$3,000,000$0$0$255,905$209,112
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$5,418,732$5,313,188$105,544$0
Grants paid from donor advised funds$0
Other grants and allocations$14,275
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$91,269$91,269$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$951,554$951,554$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$198,713$198,713$0$0
Payroll taxes$169,673$169,673$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$15,621$0$15,621$0
Legal fees$5,072$0$5,072$0
Supplies$0$0$0$0
Telephone$44,509$44,509$0$0
Postage and shipping$28,144$28,144$0$0
Occupancy$104,410$104,410$0$0
Equipment rental and maintenance$175,448$175,448$0$0
Printing and publications$54,558$54,558$0$0
Travel$12,556$12,556$0$0
Conferences, conventions, and meetings$66,015$66,015$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$3,486,915$3,402,064$84,851$0
Balance Sheets
20002001200220032004200520062007
Total assets$19,598,187$20,285,510$21,265,503$28,912,362$29,181,767$29,941,508$28,632,521$27,792,135
Cash - non-interest-bearing$107,721$72,317$41,032$62,692$121,632$115,470$88,439$56,286
Savings and temporary cash investments$162,625$303,823$206,044$248,741$52,675$188,760$193,309$123,170
Accounts receivable less allowance for doubtful accounts$786,361$819,753$1,843,300$1,399,826$960,353$1,294,916$335,274$410,967
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$3,688$27,580$34,907$26,665$30,572$79,847$57,840$68,664
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$88,425$82,105$35,855$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$27,122,548
Investments - other$114,266$80,720$49,234$29,050$17,329$10,500$11,500$10,500
Land, buildings, and equipment less accumulated depreciation$18,423,526$18,981,317$19,090,986$27,056,963$27,917,101$28,216,160$27,946,159$0
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$3,685,733$3,959,378$3,967,867$8,323,624$8,390,220$8,651,281$7,238,142$6,073,730
Accounts payable and accrued expenses$99,349$92,058$224,562$127,537$122,738$46,157$21,325$63,568
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$83,120$106,276$37,825$33,250$37,051
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$190,170$448,482$373,257$4,711,877$4,787,741$4,102,785$3,295,187$2,288,543
Other liabilities$3,396,214$3,418,838$3,370,048$3,401,090$3,373,465$4,464,514$3,888,380$3,684,568
Total liabilities and net assets/fund balances$19,598,187$20,285,510$21,265,503$28,912,362$29,181,767$29,941,508$28,632,521$27,792,135
Total net assets or fund balances$15,912,454$16,326,132$17,297,636$20,588,738$20,791,547$21,290,227$21,394,379$21,718,405
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$0$0$6,138,876$6,922,582$8,006,702$8,256,741$0
Total revenue, gains, and other support per audited financial statements$0$0$0$6,138,876$6,922,582$8,006,702$8,256,741$0
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$0$0$0$5,847,774$6,719,773$7,508,022$8,408,494$0
Total expenses and losses per audited financial statements$0$0$0$5,847,774$6,719,773$7,508,022$8,408,494$0
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
60$91,269$16,887$13,317
12$0$0$20,556
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings13
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006110
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$-735,143$0$6,256,844
Program service revenue
Program service revenue 1000000$000$0$6,233,653
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$21,100
Interest on savings and temporary cash investments000000$000$0$1,094
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed propertyLessors of other real estate property$-735,14300$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$997
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
160368495100%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$91,269$10,223$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$5,262,953$6,343,963$6,419,048$7,161,089$6,822,453$7,059,749$7,382,198$7,874,947
Gifts, grants, and contributions received$8,891$26,447$26,602$26,659$72,143$15,179$16,199$8,946
Membership fees received$23,905$24,360$23,975$24,150$24,745$30,445$26,599$22,500
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$5,192,023$6,218,299$6,308,056$7,052,542$6,702,304$6,992,135$7,292,738$7,843,010
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$38,134$74,857$60,415$57,738$23,261$21,990$46,662$491
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$6,249,090
Contributions, Gifts, Grants and Other Similar Amounts$36,542
Program Service Revenue$6,118,605
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$73
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$66,727
Gross rents (Real / Personal)$7,608,504 / $0
Less: rental expenses (Real / Personal)$7,541,777 / $0
Rental income or (loss) (Real / Personal)$66,727 / $0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$27,143
Statement of Functional Expenses (for 2011)
Total functional expenses$3,789,164
Compensation of current officers, directors, trustees, and key employees$253,988
Other salaries and wages$406,558
Payroll taxes$52,425
Professional fundraising services$0
Other$3,076,193
Balance Sheet (for 2011)
Total assets$53,710,074
Total liabilities$21,952,585
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$21,417,892
Unsecured notes and loans payable to unrelated third parties$0
Other$534,693
Total net assets or fund balances$31,757,489
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$32,641,646
Gifts, grants, contributions, and membership fees received$269,468
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$31,763,159
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$13,532
Other$595,487
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17Chenango County Agricultural SocietyPO BOX 622, Norwich, NY 13815-0622NY1967-10$251,685
18Ontario Beach Park Program Comm IncPO BOX 12759, Rochester, NY 14612-0759NY1990-11$203,516
19Lilac Festival Inc45 East Ave Ste 400, Rochester, NY 14604-2225NY1992-09$115,393
20Dansville Festival Of Balloons LtdPO BOX 427, Dansville, NY 14437-0427NY2000-11$90,759
Number of organizations performing similar types of work
Alaska2
Alabama6
Arkansas14
Arizona2
California14
Colorado4
Connecticut7
Delaware1
Florida37
Georgia5
Iowa17
Idaho1
Illinois17
Indiana11
Kansas5
Kentucky12
Louisiana6
Massachusetts9
Maryland8
Maine5
Michigan16
Minnesota4
Missouri13
Mississippi2
North Carolina5
North Dakota5
Nebraska6
New Hampshire4
New Jersey5
New Mexico1
Nevada1
New York14
Ohio10
Oklahoma3
Pennsylvania14
South Carolina8
South Dakota1
Tennessee5
Texas31
Utah2
Virginia16
Vermont4
Washington5
Wisconsin20
West Virginia7
Wyoming1
Total386

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