Civic Intelligence

Los Angeles County Fair Association

EIN 95-1660585 • 501(c)5 • Pomona, CA

Profile

The los angeles county fair enriches lives by entertaining and educating our diverse community while creating unique and memorable experiences.

1101 W McKinleyPomona, CA 91768

www.fairplex.com

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.38x

Higher debt load relative to assets than 63% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.55x

Higher debt load relative to revenue than 60% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Net Margin

24th percentile

-2.5%

Higher net margin than 24% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$475,294

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

$100M-$250M nonprofits • Source year 2024

Asset Growth

21st percentile

-0.5%

Faster asset growth than 21% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

5.5%

Faster revenue growth than 41% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Down

$104,883,347

Down $578,094 (-0.5%) from 2023

Liabilities

Down

$40,223,751

Down $2,584,998 (-6.0%) from 2023

Net Assets

Up

$64,659,596

Up $2,006,904 (+3.2%) from 2023

Revenue

Up

$73,162,536

Up $3,792,317 (+5.5%) from 2023

Expenses

Up

$75,006,880

Up $4,473,958 (+6.3%) from 2023

Net Income

Down

-$1,844,344

Down $681,641 (-59%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $127,268,958Liabilities 2010: $63,604,411Net Assets 2010: $63,664,5472010Assets 2011: $128,819,393Liabilities 2011: $73,814,751Net Assets 2011: $55,004,6422011Assets 2012: $128,149,001Liabilities 2012: $73,486,558Net Assets 2012: $54,662,4432012Assets 2013: $126,178,352Liabilities 2013: $67,339,557Net Assets 2013: $58,838,7952013Assets 2014: $120,371,000Liabilities 2014: $70,124,082Net Assets 2014: $50,246,9182014Assets 2015: $120,682,023Liabilities 2015: $72,041,846Net Assets 2015: $48,640,1772015Assets 2016: $118,238,057Liabilities 2016: $71,250,683Net Assets 2016: $46,987,3742016Assets 2017: $113,619,762Liabilities 2017: $68,914,548Net Assets 2017: $44,705,2142017Assets 2018: $111,588,802Liabilities 2018: $65,506,305Net Assets 2018: $46,082,4972018Assets 2019: $109,689,081Liabilities 2019: $72,527,684Net Assets 2019: $37,161,3972019Assets 2020: $96,393,250Liabilities 2020: $71,296,518Net Assets 2020: $25,096,7322020Assets 2021: $119,881,793Liabilities 2021: $73,887,722Net Assets 2021: $45,994,0712021Assets 2022: $105,141,663Liabilities 2022: $41,934,445Net Assets 2022: $63,207,2182022Assets 2023: $105,461,441Liabilities 2023: $42,808,749Net Assets 2023: $62,652,6922023Assets 2024: $104,883,347Liabilities 2024: $40,223,751Net Assets 2024: $64,659,5962024

Highlighted filing

2024

Assets$104,883,347
Liabilities$40,223,751
Net Assets$64,659,596

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $57,764,7552010Expenses 2011: $58,044,5042011Expenses 2012: $65,310,6392012Revenue 2013: $68,417,320Expenses 2013: $71,819,630Net Income 2013: -$3,402,3102013Revenue 2014: $71,625,134Expenses 2014: $75,068,832Net Income 2014: -$3,443,6982014Revenue 2015: $70,844,948Expenses 2015: $72,902,661Net Income 2015: -$2,057,7132015Revenue 2016: $69,959,954Expenses 2016: $71,741,605Net Income 2016: -$1,781,6512016Revenue 2017: $66,326,720Expenses 2017: $70,574,032Net Income 2017: -$4,247,3122017Revenue 2018: $66,477,322Expenses 2018: $67,713,659Net Income 2018: -$1,236,3372018Revenue 2019: $63,753,728Expenses 2019: $70,071,753Net Income 2019: -$6,318,0252019Revenue 2020: $25,487,448Expenses 2020: $34,493,482Net Income 2020: -$9,006,0342020Revenue 2021: $57,689,315Expenses 2021: $34,865,740Net Income 2021: $22,823,5752021Revenue 2022: $74,988,896Expenses 2022: $65,013,539Net Income 2022: $9,975,3572022Revenue 2023: $69,370,219Expenses 2023: $70,532,922Net Income 2023: -$1,162,7032023Revenue 2024: $73,162,536Expenses 2024: $75,006,880Net Income 2024: -$1,844,3442024

Highlighted filing

2024

Revenue$73,162,536
Expenses$75,006,880
Net Income-$1,844,344

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$105$40.2$64.7$73.2$75.0$1.84
2023Detailed filing. Detailed filing data is available for this year.$105$42.8$62.7$69.4$70.5$1.16
2022Detailed filing. Detailed filing data is available for this year.$105$41.9$63.2$75.0$65.0$9.98
2021Detailed filing. Detailed filing data is available for this year.$120$73.9$46.0$57.7$34.9$22.8
2020Detailed filing. Detailed filing data is available for this year.$96.4$71.3$25.1$25.5$34.5$9.01
2019Detailed filing. Detailed filing data is available for this year.$110$72.5$37.2$63.8$70.1$6.32
2018Detailed filing. Detailed filing data is available for this year.$112$65.5$46.1$66.5$67.7$1.24
2017Detailed filing. Detailed filing data is available for this year.$114$68.9$44.7$66.3$70.6$4.25
2016Detailed filing. Detailed filing data is available for this year.$118$71.3$47.0$70.0$71.7$1.78
2015Detailed filing. Detailed filing data is available for this year.$121$72.0$48.6$70.8$72.9$2.06
2014Detailed filing. Detailed filing data is available for this year.$120$70.1$50.2$71.6$75.1$3.44
2013Detailed filing. Detailed filing data is available for this year.$126$67.3$58.8$68.4$71.8$3.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$128$73.5$54.7$65.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$129$73.8$55.0$58.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$127$63.6$63.7$57.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$73,162,536
Mission and Program Overview

Mission

The los angeles county fair enriches lives by entertaining and educating our diverse community while creating unique and memorable experiences.

The Association conducts the annual Los Angeles County Fair and numerous events during the year

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$67,859,373$64,041,171▼ $3,818,202
Savings and Temporary Cash Investments$26,639,012$30,116,486▲ $3,477,474
Accounts Receivable$6,470,644$3,896,034▼ $2,574,610
Prepaid Expenses and Deferred Charges$1,117,164$1,287,851▲ $170,687
Investments Other Securities$88,274--
Inventories for Sale or Use$90,697$77,215▼ $13,482
Total Assets$105,461,441$104,883,347▼ $578,094
Other Assets Total$3,196,277$5,464,590▲ $2,268,313
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,693,999$28,491,292▼ $2,202,707
Other Liabilities$5,698,377$6,329,552▲ $631,175
Deferred Revenue$2,698,645$3,231,074▲ $532,429
Accounts Payable and Accrued Expenses$3,717,728$2,171,833▼ $1,545,895
Total Liabilities$42,808,749$40,223,751▼ $2,584,998
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$62,652,692$64,659,596▲ $2,006,904
Total Net Assets Fund Balance$62,652,692$64,659,596▲ $2,006,904
Total Liabilities and Net Assets / Fund Balance$105,461,441$104,883,347▼ $578,094

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,642,527$102,458,975$157,101,502
Equipment$8,864,498$22,415,200$31,279,698
Land$368,808-$368,808
Other Land Buildings$165,338-$165,338
Other Assets Org$3,154,544--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Walter MarquezCEO/PresidentFT$464,609$10,685$475,294
Steve BirdwellCFO/VP AdministrationFT$308,846$16,629$325,475
Marcus Lawerence JacksonDirector of SalesFT$217,500$20,701$238,201
Nena C HernandezVP of External AffairsFT$211,681$18,252$229,933
Barry GilliesDirector of Property OperationsFT$175,962$21,159$197,121
Geneva MoodyDIrector of Human ResourceFT$175,962$10,409$186,371
Juan SotoControllerFT$151,830$24,086$175,916

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Staff Pro Inc dba Allied UniversalContracted Security5455 Garden Grove Blvd Suite 600, Westminster, CA 92683$3,031,259
Haas & Wilkerson (Corp)InsuranceP O Box 2946, Shawnee Mission, KS 66201-1346$2,252,973
Revolution Media IncMarketing Consultants21051 Warner Center Lane Suite 250, Woodland Hills, CA 91367$1,087,024
Ovations Food Services LP dba OVG HospMaster Food Concessionaire1101 W McKinley Avenue, Pomona, CA 91768$1,079,126
Priority Building Services LLCCleaning Services1524 W Mable Street, Anaheim, CA 92802$1,077,702
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,280,558
Investment Income
$827,415
Other Revenue
$30,054,563
Change in Net Assets
$-1,844,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,533,871
Salaries, Compensation, and Employee Benefits$18,473,009
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$12,086,022
Other Salaries and Wages---$11,995,014
All Other Expenses---$10,816,738
Depreciation Depletion---$5,584,154
Occupancy---$4,718,307
Other Employee Benefits---$3,780,875
Insurance---$2,276,669
Other Expenses---$2,116,348
Advertising---$2,116,304
Interest---$1,908,887
Office Expenses---$1,230,179
Payroll Taxes---$1,223,922
Fees for Services Legal---$835,577
Current Officers, Directors, Trustees, and Key Employees---$800,769
Pension Plan Contributions---$672,429
Information Technology---$415,612
Travel---$235,647
Conferences and Meetings---$43,089
Fees for Services Accounting---$1,764
Total Functional Expenses$0$0$0$75,006,880
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liability$6,239,423
Liability for Interest Rate Swap$90,129
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

There are three classifications of members: Regular Members, Life Members, and Members on Leave.

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

The Regular Members of the Association elect the board members.

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

There are no committees with the authority to act on behalf of the governing body.

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

Each board member was given an opportunity to review a copy of the Form 990 prior to filing.

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

Board disclosures are reviewed peiodically by the Director of Human Resources. When a conflict arises with the Board, the Board Member is asked to recuse himself/herself from all discussions and voting.

Form 990, Part VI, Section B, line 15

The Compensation Committee of the Board of Directors meets on an as needed basis to review compensation of the senior management staff. The committee makes it a practice to regularly review compensation of the senior executive teams. In that regard, the committee has engaged in various benchmarking studies of compensation over the last several years through the use of expert consultants. As recently as October 2022, the committee engaged LTC Performance, an IMA Company to do a full review of executive extensive market analysis of base salary, cash compensation, and retirement benefits provided to Fair Association executive staff in comparison to the board eompetitive market. The compensation committee reviewed Korn Ferry's findings and recommendations and has implemented plan adjustments according to these recommendations.

Form 990, Part VI, Section C, line 19

The documents are available upon request at the business office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Los Angeles County Fair Association
EIN
95-1660585
Phone
9096233111
Address
1101 W McKinley, Pomona, CA 91768

Signing Officer

Name
Steve Birdwell
Title
CFO & VP Administration
Phone
9096233111
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Birdwell
Formed
1922
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
612
Volunteers
177

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Kim Hunwardsen CPA
Phone
6122536500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Outside Services 6,318,550. Outside Services - Entertainment 3,678,761. Consulting 2,088,711.

Form 990, Part IX, line 24E

Food Material Supplies 1,748,936. Landscaping 1,700,830. Taxes, Licenses, and Fee 1,504,028. Supplies 1,244,977. Other 920,722. Rent and Property Tax - Hotel 827,396. Administrative 698,153. Guest Relations 546,615. Gas and Oil 391,100. Laundry 268,508. Signs and Banners 238,452. Telephone 207,278. Judging Tropies 198,025. Dues and Memberships 155,918. Uniforms 82,951. China/Flatware 61,176. Employee Relations 21,673.

Financial Statement Notes

Part III, Line 4:

LACFA holds various works of art from mostly California artists. This art work is displayed throughout the year, including the annual L. A. County Fair, for public exhibition.

Part X, Line 2:

The Association has adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain and, accordingly, no accounting adjustment has been made to the financial statements. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt010685
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt116629
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220701
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt318252
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt421159
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt510409
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt624086
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/PersonNm0Walter Marquez
IRS990/Form990PartVIISectionAGrp/PersonNm1Steve Birdwell
IRS990/Form990PartVIISectionAGrp/PersonNm2Marcus Lawerence Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm3Nena C Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm4Barry Gillies
IRS990/Form990PartVIISectionAGrp/PersonNm5Geneva Moody
IRS990/Form990PartVIISectionAGrp/PersonNm6Juan Soto
IRS990/Form990PartVIISectionAGrp/PersonNm7John Landherr
IRS990/Form990PartVIISectionAGrp/PersonNm8Mike Driebe
IRS990/Form990PartVIISectionAGrp/PersonNm9Linda Bosserman
IRS990/Form990PartVIISectionAGrp/PersonNm10Devorah Lieberman
IRS990/Form990PartVIISectionAGrp/PersonNm11Heidi Gallegos
IRS990/Form990PartVIISectionAGrp/PersonNm12Gerald Freeny
IRS990/Form990PartVIISectionAGrp/PersonNm13Gilbert Ivey
IRS990/Form990PartVIISectionAGrp/PersonNm14Kiana Webb
IRS990/Form990PartVIISectionAGrp/PersonNm15Heidi Hanson
IRS990/Form990PartVIISectionAGrp/PersonNm16Margarita Luna
IRS990/Form990PartVIISectionAGrp/PersonNm17Peter Hidalgo
IRS990/Form990PartVIISectionAGrp/PersonNm18Tamela Omoto Frias
IRS990/Form990PartVIISectionAGrp/PersonNm19Lupita Sanchez-Corejo
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1308846
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2217500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3211681
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4175962
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO/President
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO/VP Administration
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director of Sales
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP of External Affairs
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director of Property Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIrector of Human Resource
IRS990/Form990PartVIISectionAGrp/TitleTxt6Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
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IRS990/InformationTechnologyGrp/TotalAmt0415612
IRS990/InsuranceGrp/TotalAmt02276669
IRS990/InterestGrp/TotalAmt01908887
IRS990/InventoriesForSaleOrUseGrp/BOYAmt090697
IRS990/InventoriesForSaleOrUseGrp/EOYAmt077215
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IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0996383
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IRS990/MissionDesc0The Los Angeles County Fair enriches lives by entertaining and educating our diverse community while creating unique and memorable experiences.
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IRS990/OfficeExpensesGrp/TotalAmt01230179
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IRS990/OtherExpensesGrp/Desc0Security
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IRS990/OtherExpensesGrp/TotalAmt13616724
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IRS990/PrincipalOfficerNm0Steve Birdwell
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IRS990/ProgramServiceRevenueGrp/Desc0Fair
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41652906
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1804820
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt21652906
IRS990/ProgSrvcAccomActy2Grp/Desc0Year-Round Fair-Type Events: LACFA rents its facilities to various outside promotes of events which include equine, home, craft, motor, electronic, and other shows. There were approximately 108 year round events.
IRS990/ProgSrvcAccomActy3Grp/Desc0LACFA hosts community events which include 1) Kaboom, which is our 4th of July exhibition show , promoting history and community involvement. 2) Oktoberfest is our October celebration celebrating the best of culture, art, and Bavarian entertainment 3) Fall in the Farm a celebration of agriculture and wellness and 4) En Memoria, celebration of Dia de los Muertos (Day of the Dead).
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