Civic Intelligence

Santa Clara County Fairgrounds Mgmnt Corporation

EIN 77-0399864 • 501(c)3 • San Jose, CA

View Organization Page

Profile

To entertain and promote the communities' traditions, talents, diversity, vision, and architectural heritage, in a secure and fiscally responsible way to promote education for the youth of the county through exhibits, volunteering, tours, and fundraising events.

344 Tully RoadSan Jose, CA 95111

www.thefairgrounds.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.17x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.14x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$179,557

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

51st percentile

4.5%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.7%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$6,821,831

Up $296,819 (+4.5%) from 2023

Liabilities

Down

$1,182,395

Down $113,357 (-8.7%) from 2023

Net Assets

Up

$5,639,436

Up $410,176 (+7.8%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin51st percentile

Revenue

Up

$8,732,905

Up $311,842 (+3.7%) from 2023

Expenses

Down

$8,322,729

Down $1,878,238 (-18%) from 2023

Net Income

Up

$410,176

Up $2,190,080 (+123%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $1,805,682Liabilities 2010: $2,019,457Net Assets 2010: -$213,7752010Assets 2011: $1,545,016Liabilities 2011: $1,762,353Net Assets 2011: -$217,3372011Assets 2012: $1,432,565Liabilities 2012: $997,573Net Assets 2012: $434,9922012Assets 2013: $1,710,322Liabilities 2013: $1,583,253Net Assets 2013: $127,0692013Assets 2014: $1,794,302Liabilities 2014: $1,297,475Net Assets 2014: $496,8272014Assets 2015: $2,044,026Liabilities 2015: $1,150,336Net Assets 2015: $893,6902015Assets 2016: $2,599,804Liabilities 2016: $1,252,775Net Assets 2016: $1,347,0292016Assets 2017: $2,410,050Liabilities 2017: $1,104,742Net Assets 2017: $1,305,3082017Assets 2018: $2,723,521Liabilities 2018: $1,406,237Net Assets 2018: $1,317,2842018Assets 2019: $2,701,764Liabilities 2019: $1,355,216Net Assets 2019: $1,346,5482019Assets 2020: $3,801,266Liabilities 2020: $1,880,841Net Assets 2020: $1,920,4252020Assets 2021: $6,944,822Liabilities 2021: $1,695,243Net Assets 2021: $5,249,5792021Assets 2022: $8,265,735Liabilities 2022: $1,256,481Net Assets 2022: $7,009,2542022Assets 2023: $6,525,012Liabilities 2023: $1,295,752Net Assets 2023: $5,229,2602023Assets 2024: $6,821,831Liabilities 2024: $1,182,395Net Assets 2024: $5,639,4362024

Highlighted filing

2024

Assets$6,821,831
Liabilities$1,182,395
Net Assets$5,639,436
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2010: $3,444,668Expenses 2010: $3,151,109Net Income 2010: $293,5592010Revenue 2011: $3,373,376Expenses 2011: $3,376,938Net Income 2011: -$3,5622011Revenue 2012: $3,519,963Expenses 2012: $3,713,324Net Income 2012: -$193,3612012Revenue 2013: $3,453,469Expenses 2013: $3,761,392Net Income 2013: -$307,9232013Revenue 2014: $4,359,237Expenses 2014: $4,154,558Net Income 2014: $204,6792014Revenue 2015: $4,977,394Expenses 2015: $4,791,948Net Income 2015: $185,4462015Revenue 2016: $5,976,887Expenses 2016: $5,523,548Net Income 2016: $453,3392016Revenue 2017: $6,313,566Expenses 2017: $6,355,287Net Income 2017: -$41,7212017Revenue 2018: $6,855,141Expenses 2018: $6,843,165Net Income 2018: $11,9762018Revenue 2019: $7,820,726Expenses 2019: $7,791,462Net Income 2019: $29,2642019Revenue 2020: $4,973,234Expenses 2020: $4,396,541Net Income 2020: $576,6932020Revenue 2021: $8,647,044Expenses 2021: $5,317,890Net Income 2021: $3,329,1542021Revenue 2022: $9,382,698Expenses 2022: $7,623,023Net Income 2022: $1,759,6752022Revenue 2023: $8,421,063Expenses 2023: $10,200,967Net Income 2023: -$1,779,9042023Revenue 2024: $8,732,905Expenses 2024: $8,322,729Net Income 2024: $410,1762024

Highlighted filing

2024

Revenue$8,732,905
Expenses$8,322,729
Net Income$410,176
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,821,831
Liabilities
$1,182,395
Net assets
$5,639,436
Revenue
$8,732,905
Expenses
$8,322,729
Net income
$410,176
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$1.18$5.64$8.73$8.32$0.41
2023Detailed filing. Detailed filing data is available for this year.$6.53$1.30$5.23$8.42$10.2$1.78
2022Detailed filing. Detailed filing data is available for this year.$8.27$1.26$7.01$9.38$7.62$1.76
2021Detailed filing. Detailed filing data is available for this year.$6.94$1.70$5.25$8.65$5.32$3.33
2020Detailed filing. Detailed filing data is available for this year.$3.80$1.88$1.92$4.97$4.40$0.58
2019Detailed filing. Detailed filing data is available for this year.$2.70$1.36$1.35$7.82$7.79$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.72$1.41$1.32$6.86$6.84$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.41$1.10$1.31$6.31$6.36$0.04
2016Summary only. Only limited summary data is available for this year.$2.60$1.25$1.35$5.98$5.52$0.45
2015Detailed filing. Detailed filing data is available for this year.$2.04$1.15$0.89$4.98$4.79$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.79$1.30$0.50$4.36$4.15$0.20
2013Detailed filing. Detailed filing data is available for this year.$1.71$1.58$0.13$3.45$3.76$0.31
2012Summary only. Only limited summary data is available for this year.$1.43$1.00$0.43$3.52$3.71$0.19
2011Summary only. Only limited summary data is available for this year.$1.55$1.76$0.22$3.37$3.38$0.00
2010Summary only. Only limited summary data is available for this year.$1.81$2.02$0.21$3.44$3.15$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 27, 2025
Return Version
2024v5.2
Gross Receipts
$9,683,488
Mission and Program Overview

Mission

To entertain and promote the communities' traditions, talents, diversity, vision and agricultural heritage, in a secure and fiscally responsible way to promote education for the youth of the county through exhibits, tours and the funding of scholarships and grants.

Organization and operation of santa clara county fair and grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,119,439$3,530,071▲ $1,410,632
Land, Buildings, and Equipment, Net$3,378,257$3,005,680▼ $372,577
Accounts Receivable$914,624$232,229▼ $682,395
Prepaid Expenses and Deferred Charges$90,577$31,736▼ $58,841
Total Assets$6,525,012$6,821,831▲ $296,819
Other Assets Total$22,115$22,115→ $0
Liabilities
Accounts Payable and Accrued Expenses$595,889$546,828▼ $49,061
Other Liabilities$553,384$492,798▼ $60,586
Mortgage Notes Payable Secured by Investment Property$146,479$142,769▼ $3,710
Total Liabilities$1,295,752$1,182,395▼ $113,357
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,229,260$5,639,436▲ $410,176
Total Net Assets Fund Balance$5,229,260$5,639,436▲ $410,176
Total Liabilities and Net Assets / Fund Balance$6,525,012$6,821,831▲ $296,819

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,988,154$897,654$3,885,808
Equipment$17,526$1,975,065$1,992,591
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Armando Carlos - Fr 070124Interim Executive DirectorFT$131,770$47,787$179,557
Sandy ShayestehDirector of It, Hr, & FinanceFT$126,508$31,353$157,861
Abraham Andrade - to 060424Executive DirectorFT$118,978$28,640$147,618
Debbie AbadAccounting ManagerFT$117,521$29,128$146,649
Salene Duarte - Fr 070124Interim Executive DirectorFT$95,369$11,046$106,415

Board Members and Trustees

NameTitle
Vicky BosworthChair
Martin UcovichVice Chair
David BiniDirector
Jean CohenDirector
Orin MahoneyDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Halcon Protection AgencySecurity621 TULLY RD STE 188, San Jose, CA 95111$1,297,411
Unique Cleaning Services LLCRepair & Maintenance992 S KING RD, San Jose, CA 95116$480,486
Imperial Financial Service LLCAccounting Consultants4912 WINDSOR VILLAGE LANE, Fair Oaks, CA 95628$155,596
Fastest Cleaning ServicesRepair & Maintenance992 S KING RD, San Jose, CA 95116$138,377
PrxdigitalAdvertising991 W HEDDING STREET SUITE 201, San Jose, CA 95126$129,141
Revenue and Support

Revenue Composition

Contributions and Grants
$323,551
Program Service Revenue
$8,283,522
Investment Income
$0
Other Revenue
$125,832
All Other Contributions
$23,551
Change in Net Assets
$410,176

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,732,905
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$964,078
Total Revenue per Audited Statements
$9,696,983
Total Revenue per Form 990
$8,732,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,285,339
Salaries, Compensation, and Employee Benefits$2,037,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,548,141$13,527-$1,561,668
Other Salaries and Wages$963,046$19,406-$982,452
Current Officers, Directors, Trustees, and Key Employees-$591,451-$591,451
Fees for Services Other$351,566$228,904-$580,470
Depreciation Depletion$210,036$343,898-$553,934
Advertising$236,218$66,865-$303,083
Other Employee Benefits$219,794$75,275-$295,069
Travel$272,364$2,513-$274,877
Insurance$200,648$6,410-$207,058
Other Expenses$97,063$100,797-$197,860
All Other Expenses$160,369$16,865-$177,234
Fees for Services Legal-$143,520-$143,520
Office Expenses$119,428$1,733-$121,161
Payroll Taxes$62,786$35,781-$98,567
Pension Plan Contributions$68,269$1,582-$69,851
Conferences and Meetings$25,115$5,511-$30,626
Fees for Services Accounting-$6,771-$6,771
Total Functional Expenses$6,623,454$1,699,275$0$8,322,729

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,286,807
Expenses per Audited Statements$8,322,729
Total Expenses per Form 990$8,322,729
Expenses Not Reported on Form 990$964,078
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$997,827
Gaming Direct Expenses$950,583
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$429,390
Finance Purchase Obligations$62,408
Customer Deposits$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The board directors shall be appointed by the board of supervisors of the county of santa clara.”

Form 990, Part VI, Section A, Line 8B

“The by-law subcommittee meetings are documented. But the meetings of the sub-committee that reviews the financial statements are not documented.”

Form 990, Part VI, Section B, Line 11B

“The return is reviewed by the executive director, deputy executive director and the accounting manager and any questions are resolved proir to filing.”

Form 990, Part VI, Section B, Line 12C

“Santa clara county fairgrounds management corp (sccfmc) is a small organization where situations of conflict of interest will be minor. The conflict of interest policy states that situations of actual or potential conflict of interest are to be avoided by all employees. An employee involved in any of the types of relationships or situations described in the policy should immediately and fully disclose the relevant circumstances to his/her immediate supervisor, or any other appropriate supervisor, for a determination as to whether a potential or actual conflict exists. If an actual or potential conflict is determined, the corporation may take whatever corrective action appears appropriate according to the circumstances. Failure to disclose facts shall constitute grounds for disciplinary action. Board members are appointed by a member of the santa clara county board of supervisors. The board of supervisors therefore effectively controls sccfmc, even though sccfmc is technically a separate, free-standing non-profit organization. Sccfmc provides all financial and other reports to the county of santa clara, whose staff members are constantly over-seeing what sccfmc is doing. Management staff are required to annually complete and disclose on form 700 - statement of economic interests, any conflicts of interest. Form 700 is a public document.”

Form 990, Part VI, Section B, Line 15

“Compensation levels are determined according to a wage and salary scale that is approved by the board of directors. Wage and salary levels are determined according to prevailing rates for similar positions in other bay area organizations.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and the financial statements are available to the public upon request. Financial statements are also provided to the county of santa clara and placed on its website available to the general public.”

Filing and Contact Details

Filer

Filer Name
Santa Clara County Fairgrounds Mgmnt
EIN
77-0399864
Phone
4084943131
Address
344 TULLY ROAD, SAN JOSE, CA 95111

Signing Officer

Name
Salene Duarte
Title
Executive Director
Phone
4084943131
Signed
2025-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Salene Duarte
Formed
1995
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
19
Volunteers
40

Preparer

Firm
Armanino Advisory LLC
Address
50 W SAN FERNANDO ST STE 500, SAN JOSE, CA 95113
Preparer
Wanwan Zhang
Phone
4082006400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“U.s. Gaap provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the corporation in its federal and state exempt corporation tax returns are more likely than not to be sustained upon examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“BINGO EXPENSES 950,583.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“BINGO EXPENSES 950,583.”

Part VI - Right-of-use Assets

“In accordance with the terms of the management agreement with the county of santa clara, all improvements become the property of the county of santa clara upon purchase, however, the organization has the beneficial use of all assets purchased. In the event that the agreement is canceled or otherwise terminated in any manner, title to the improvements shall be and remain in the name of the county of santa clara. Since the county of santa clara owns the improvements, these "right-of-use assets" are amortized rather than depreciated by the organization over their estimated useful lives. The organization is responsible for maintaining insurance coverage on all improvements. At december 31, 2024, total cost basis of right-of-use assets was $3,885,808 accumulated amortization was $897,654, with a net book value of $2,988,154.”

Raw XML AppendixShowing 400 of 658 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6INTERIM EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7INTERIM EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR OF IT, HR, & FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt9ACCOUNTING MANAGER
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IRS990/MissionDesc0TO ENTERTAIN AND PROMOTE THE COMMUNITIES' TRADITIONS, TALENTS, DIVERSITY, VISION, AND ARCHITECTURAL HERITAGE, IN A SECURE AND FISCALLY RESPONSIBLE WAY TO PROMOTE EDUCATION FOR THE YOUTH OF THE COUNTY THROUGH EXHIBITS, VOLUNTEERING, TOURS, AND FUNDRAISING EVENTS.
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IRS990/ProgramServiceRevenueGrp/Desc0VENUE SALES & EVENT SE
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IRS990/ProgramServiceRevenueGrp/Desc3ANNUAL COUNTY FAIR
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IRS990/ProgSrvcAccomActy2Grp/Desc0COUNTY FAIR - THE SANTA CLARA COUNTY FAIR BRINGS TOGETHER THE BEST OF THE PAST AND THE EXCITEMENT OF TODAY'S TECHNOLOGY IN PRESENTING ITS ANNUAL FAIR PROGRAMMING. THE 4H AND FFA ANIMAL EXHIBITS ALONG WITH MULTIPLE STILL EXHIBITS PROVIDES MUCH TO SEE BY YOUNG AND OLD ALIKE. IN ADDITION TO THE ABUNDANCE OF ENTERTAINMENT, THE CARNIVAL AND THE PRESENTATION OF AN INTERNATIONAL CUISINE OF FOODS PROVIDES SOMETHING FOR ALL INTEREST TO ENJOY AND SHARE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0VENUE SALES & EVENTS - THE FAIRGROUNDS OFFERS A VARIETY OF BUILDING VENUES AND AN ABUNDANCE OF ACRES OF LAND FOR CULTURAL AND COMMUNITY EVENTS THROUGHOUT THE YEAR. OFFERINGS INCLUDE CONCERTS, FAMILY FUN RUNS, TOY AND REPTILE SHOWS, FIREWORKS AND PET FRIENDLY ACTIVITIES. BUSINESSES HAVE FOUND THE FAIRGROUNDS AS THE PLACE TO HOST THEIR ALL-EMPLOYEE PARTIES WHILE THE FARMERS MARKET AND CAR SHOWS ARE ADDITIONAL ATTRACTIONS TO THE USE OF THE OFFERINGS OUTDOORS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0FACILITIES (SHOULD BE ALLOCATED TO EACH PROGRAMS) - INCLUDE COUNTY REIMBURSEMENT AND MISC REVENUE
IRS990/ProgSrvcAccomActyOtherGrp/Desc1OFF TRACK BETTING - SAN JOSE FAIRGROUNDS BRINGS THE EXCITEMENT OF LIVE HORSERACING VIA SATELLITE ON MULTIPLE VIDEO SCREENS, INCLUDING A FUN FILLED ENVIRONMENT FOR WAGERING ON YOUR FAVORITE HORSE WHILE ENJOYING DELICIOUS FOOD AND YOUR FAVORITE DRINK.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2HOSTED EVENTS - IN ADDITION TO THE ANNUAL COUNTY FAIR, THE CORPORATION TYPICALLY PRODUCES FOUR (4) EVENTS DURING THE YEAR: HOP 'N VINE FESTIVAL & MARKET, FOURTH OF JULY CELEBRATION, PUPTOBERFEST, AND THE WEDNESDAY NIGHT MUSIC SERIES (WNMS). REVENUES ARE GENERATED FROM ADMISSION FEES, PARKING FEES, FOOD AND BEVERAGE SALES, SPONSORSHIPS, AND VENDOR REVENUE SHARING.
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