Pine Valley Fair Association

Not tax-deductible

Halfway, OR501(c)(6)Recreation & SportsEIN 93-6033814

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PINE VALLEY FAIR ASSOCIATION HOLDS AN ANNUAL FAIR AND RODEO FOR THE ENJOYMENT OF THE PINE VALLEY COMMUNITY. tHE ASSOCIATION ALSO PROVIDES CONCESSIONS AND DANCES DURING THESE EVENTS.

91¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 8.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$223K
40% of total assets
Looks good: liabilities are 40% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$421K
Spent
$354K
To programs
91%
Net assets
$334K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Revoked May 2020, reinstated. IRS ruling Feb 2025, per the IRS master file. Latest filing on record: FY2024. IRS ruling in Feb 2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $322K Management & general 9% · $33K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President & CEO
$0Pt VII · Sec A
$0Pt VII · Sec A
See Pine Valley Fair Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Hosts an annual fair and rodeo with concessions and dances for community enjoyment.

Provided by the organization

This section is blank until Pine Valley Fair Association claims this page.

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1 program service account for $322K of program spending, described in the organization's own filed words · FY2024.
01

Sales of livestock of COMMUNITY/4H/FAIR livestock

$322Kprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$421K
Ln 12
Fees for servicesLn 2g$368K
Gifts and grantsLn 1h$37K
Other incomeLn 4–11$13K
Money outPt IX
$354K
Ln 25
Programscol B$322K
Managementcol C$33K
Owns and owesPt X
$334K
net assets · Ln 32
Cash and savingsLn 1–2$257K
Total assetsLn 16$557K
LiabilitiesLn 26$223K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$37K
Government grantsLn 1e$8K
Fees for servicesLn 2g$368K
Investment incomeLn 3$4K
Other incomeLn 4–11$13K
Gains on assetsLn 7$0
Total revenueLn 12$421K
Assets in detailPt X, end of year
CashLn 1$257K
SavingsLn 2$0
Cash and savings togetherLn 1–2$257K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$300K
Other assetsLn 15$0
Total assetsLn 16$557K
LiabilitiesLn 26$223K
Net assetsLn 32$334K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$294K$257K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$322K$300K
Total assetsLn 16$616K$557K
LiabilitiesLn 26$229K$223K
Net assetsLn 32$387K$334K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$22K$13K$9K
InsuranceLn 23$8K$5K$3K
Other expenses (24a–d)Ln 24$321K$304K$17K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$354K$322K$33K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $421K$354K$67K$334K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $420,783 across 12 lines filed
Lines not itemized here account for $1,406 of total revenue; see the IRS return.
VIII-1b Membership dues$650
VIII-1e Government grants$7,500
VIII-1f All other contributions, gifts and grants$28,380
VIII-1h Total contributions, gifts and grants$36,530
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $366,155$366,155
VIII-3 Investment incomeRelated to mission $3,795$3,795
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $9,615$9,615
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,282$3,282
VIII-12 Total revenueRelated to mission $384,253$420,783
Part IX · Statement of functional expenses $354,149 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $2,017$2,017
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $13,198 · Management $8,799$21,997
IX-23 InsurancePrograms $4,842 · Management $3,228$8,070
IX-24 Other expenses (24a–d)Programs $303,521 · Management $17,487$321,008
IX-24e All other expensesManagement $1,057$1,057
IX-25 Total functional expensesPrograms $321,561 · Management $32,588 · Fundraising $0$354,149
Part X · Balance sheet $556,600 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $294,134$256,900
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $321,697$299,700
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $615,831$556,600
X-19 Deferred revenueStart of year $191,266$191,266
X-25 Other liabilities$1
X-26 Total liabilitiesStart of year $228,657$222,978
X-27 Net assets without donor restrictionsStart of year $387,174$333,622
X-32 Total net assets or fund balancesStart of year $387,174$333,622
X-33 Total liabilities and net assetsStart of year $615,831$556,600
Part XI · Reconciliation of net assets $333,622 net assets at year end
XI-1 Total revenue$420,783
XI-2 Total expenses$354,149
XI-3 Revenue less expenses$66,634
XI-4 Net assets at start of year$387,174
XI-8 Prior period adjustments−$120,186
XI-10 Net assets at end of year$333,622

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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