HomeMy WebLinkAbout2017-021-Forterra2017-021 LT
2017 LODGING TAX SERVICES AGREEMENT
BETWEEN KITTITAS COUNTY AND FORTERRA
This Contract, effective January 1, 2017 is made and entered into by and between KITTITAS
COUNTY ("County"), a subdivision of the State of Washington, and Forterra ("Contractor") for
Flying Bighorn Derailleur 80k.
WHEREAS, the purpose of this Agreement is to provide for activities and expenditures
designed to increase tourism,
NOW THEREFORE, in consideration of the terms and conditions contained herein, or
attached and incorporated and made a part hereof, the County and the Contractor mutually agree
as follows:
Section 1. Scope of Work.
a. Contractor shall provide the services and staff described in its Application for Lodging Tax
Funds submitted to the Lodging Tax Advisory Committee, attached hereto as Exhibit "A"
which is attached hereto and incorporated herein by this reference.
b. Except as otherwise specifically provided in this Agreement, Contractor shall furnish the
following as required to perform the services, described in Paragraph (a) above, in
accordance with this Agreement: Personnel, labor and supervision; technical, professional
and other services. All such services, property and other items furnished or required to be
furnished, together with all other obligations performed, or required to be performed, by
Contractor under this Agreement are collectively referred to herein as "Services."
c. Contractor shall commence, perform and complete such Services in accordance with Exhibit
"B" which is attached hereto and incorporated herein by this reference.
Section 2. Payment.
a. As full compensation for satisfactory performance of the Contractor's Services, the County
agrees to pay Contractor the sum of ten thousand dollars ($10,000.00).
b. Additional payment terms: The County will make payment to the Contractor only on a
reimbursement basis, as receipts/invoices for any items including marketing and/or
advertising are submitted to the County, not to exceed the sum of ten thousand dollars
($10,000.00).
c. Services/Expenses that are reimbursed must be dated during the current year and final date
to submit reimbursements requests is January 15, after this date funds lapse.
d. Requests for reimbursements must be submitted to:
Kittitas County Auditor
Attn: Auditor's Accounting
205 West 5 1 Ave — Suite 105
2017 County Lodging Tax Funding Agreement Page 1
Ellensburg, WA 98926
a udito rsa cco u nti na@co. kittita s.wa. us
e. Reporting requirements of your events will be required on prescribed forms from the
County Auditor.
f. Contractor is eligible to claim reimbursement for the following items only:
• Advertising -social media, print, radio, online, TV
• Logo development
• Operations -event planning & management
g. Contractor is not eligible to claim reimbursement for any items not listed in Section 2 (f) and
is further expressly denied funding for the following items as requested in the application as
defined in Section 1(a): N/A
h. Contractors requesting reimbursement for event -specific expenses shall submit all claims as
no more than two reimbursement requests with supporting documentation.
I. ** Contractors must complete the Lodging Tax Reimbursement online training course
provided by the County Auditor's office prior to filing reimbursement claim. Requests for
reimbursement will not be accepted by the County Auditor prior to the training being
completed. The training may be found online at the Kittitas County Auditor's website at the
following address: http://www.co.kittitas.wa.us/auditor/default.aspx
**new
Section 3. Performance by Contractor.
a. Contractor shall not (by contract, operation of law or otherwise) delegate or subcontract
performance of any Services to any other person or entity without the prior written consent
of the County. Any such delegation or subcontracting without the County's prior written
consent shall be voidable at the County's option.
b. Contractor shall at all times be an independent contractor and not an agent or representa-
tive of the County with regard to performing the Services. Contractor shall not represent
that it is, or hold itself out as, an agent or representative of the County. In no event shall
Contractor be authorized to enter into any Agreement or undertaking for or on behalf of the
County. It is understood that the Contractor and the Contractor's staff and employees are
not employees of the County and are not, therefore, entitled to any benefits provided
employees of the County.
c. Contractor shall comply with all applicable laws, ordinances, rules, regulations, orders,
licenses, permits, and other requirements, now or hereafter in effect, of any governmental
authority (including, but not limited to, such requirements as may be imposed upon the
County and applicable to Services). Contractor shall furnish such documents as may be
required to effect or evidence such compliance. All laws, ordinances, rules, and orders
required to be incorporated into agreements of this character are incorporated into this
Agreement by this reference. Contractor agrees to obtain all required licenses and permits,
and further agrees to keep them in full force and effect during the term of this Agreement.
2017 County Lodging Tax Funding Agreement Page 2
d. The County and the Contractor agree that in fulfilling the terms and conditions of this
Agreement neither shall discriminate on the basis of race, creed, color, national origin, age,
sex, marital status, or the presence of a physical, sensory, or mental handicap.
e. The Services shall at all times be subject to inspection by and approval of the County, but
the County's making (or failure or delay in making) such inspection or approval shall not
relieve Contractor of its responsibility to perform the Services in accord with this
Agreement, notwithstanding the County's knowledge of defective or non -complying
performance, or the substantiality or ease of discovering the same. Contractor shall provide
the County with sufficient, safe, and proper facilities and equipment for such inspection and
free access to such facilities.
f. This contract is subject to review by any Federal or State auditor. Contractor shall promptly
furnish the County or its designee, or such Federal or State auditor with such information
related to the Services as may be requested by the applicable governmental entity.
Contractor shall preserve and maintain all financial records and records relating to
performance of Services under this Agreement for six (6) years after contract termination.
For such duration after the County makes final payment of compensation due hereunder,
Contractor shall provide the County access to (and the County shall have the right to
examine, audit and copy, with or without notice) all of Contractor's books, documents,
papers and records related to the Services or this Agreement.
g. Contractor understands and acknowledges that Contractor is solely responsible for its own
reporting and accounting of all state, federal, social security, and local taxes, of every nature,
arising from Contractor's performance of this Agreement. All compensation received by the
Contractor will be reported to the Internal Revenue Service at the end of the calendar year in
accord with the applicable IRS regulations.
Section 4. Release, I!ndemnity! and Hold Harmless.
The County assumes no liability for the Contractor's actions under this Agreement. Contractor
releases and shall defend, indemnify, and hold harmless the County, its officers and employees,
agents, representatives, attorneys and/or volunteers, from and against all claims, costs, liabilities,
damages, and expenses, (including, but not limited to, reasonable attorney fees) which arise or
may arise or be alleged to arise out of or by reason of this Agreement including:
• Any fault, negligence, strict liability or product liability of Contractor in connection with the
Services for this Agreement;
Any lien asserted upon any property of the County in connection with the Services for this
Agreement;
• Any failure of Contractor, or of the Services, to comply with any applicable law, ordinance,
rule, regulation, order, license, permit and other requirement, now or hereafter in effect, of
any governmental authority; or
• Any breach of or default under this Agreement by Contractor.
2017 County Lodging Tax Funding Agreement Page 3
Section 5. Compliance with Public Records Law.
a. In compliance with Washington's public records law, the County will retain copies of any
documents associated with this Agreement, which may be required by law unless legally
exempt from such retention, for any applicable legally required retention period.
b. In the event a public records request is made to the County for documents created in
relation to this Agreement, should legal uncertainty arise regarding the disclosability of any
documents under federal or state public records laws, the County shall provide notice to
Contractor pursuant to Washington's public records act, chapter 42.56 RCW, to allow
Contractor to seek a court injunction.
c. The County specifically shall not be liable to Contractor for the County's release under public
records laws of any documents not protected by trademark, copyright or other law.
Section 6. Industrial Insurance Waiver.
With respect to performance of this Agreement and as to any claims against the County, its Additional
Insureds, officers, agents and employees, the Contractor expressly waives its immunity under Title 51
of the Revised Code of Washington, the Industrial Insurance Act, for injuries to Contractor's employees
and agrees that the obligations to indemnify, defend and hold harmless provided in this Agreement
extend to any claim brought by or on behalf of any employee of the Contractor. This waiver is
mutually negotiated by the parties to this Agreement.
Section 7. Insurance and Endorsements.
a. The County may require through a request in writing that the Contractor provide the County
with a certificate, binder, or policy of liability insurance, acceptable to the County in an
amount specified by the County.
b. Such liability insurance shall be such as will protect Contractor, its employees, agents and
representatives, from all claims, losses, harm, costs, liabilities, damages and expenses
arising out of personal injury (including death) or property damage that may result from
performance of the Services or this Agreement, whether such performance is by Contractor
or any of its employees, agents or representatives.
c. Should the County require such liability insurance, the Contractor agrees to provide proof of
insurance prior to commencing performance of this Agreement.
d. Copies of the County's written request and the insurance documents provided by Contractor
shall be attached to this Agreement and by this reference will be made part hereof.
e. Where insurance is requested by the County, all liability insurance policies shall be endorsed
to include the County as an Additional Insured and shall stipulate that the insurance
afforded by the policies shall be primary insurance, and that any insurance, self-insured
retention, deductibles, or risk retention trusts maintained or participated in by the Parties
shall be excess and not contributory to any other insurance maintained by the County.
2017 County Lodging Tax Funding Agreement Page 4
Contractor shall furnish the County a certificate of insurance with Endorsement as evidence
that the required policies are in full force and effect.
Section B. Termination.
The County may, by written notice thereof to Contractor, terminate this Agreement as to all or any
portion of the Services not yet performed, whether or not Contractor is in breach or default. Upon
receiving such notice of termination, Contractor shall, except as otherwise directed by the County,
immediately stop performing the Services to the extent specified in the notice. In the event the
County terminates the Contractor's Services, the Contractor is obligated and hereby agrees to
refund to the County all monies paid for Services not yet rendered by the Contractor, if any, as of
the date of the notice of termination.
Section 9. Miscellaneous.
a. Contractor shall not (by contract, operation of law or otherwise) assign this Agreement or
any right or interest in this Agreement without the County's prior written consent.
b. This Agreement embodies the entire Agreement between the County and Contractor, and
supersedes any and all prior oral or written communications, proposals, conditions, promises,
representations, or understandings regarding the Services. No change, amendment or
modification of any provision of this Agreement shall be valid unless set forth in a written
amendment to the Agreement signed by both parties.
c. Notice for any purpose under this Agreement, except service of process, shall be given by
the Contractor to the Kittitas County Commissioners and the Kittitas County Auditor, 205 W.
5`h Ave. Ste. 108, Ellensburg, WA 98926. For all purposes under this Agreement, any notice by
the County to the Contractor shall be given to the Contractor's address provided on the
signature page. Notice may be given by delivery or by depositing in the U.S. Mail, first class,
postage prepaid, certified mail, return receipt requested.
d. The section and paragraph headings of this Agreement are for reference convenience only
and are not intended to restrict, affect or be of any weight in interpreting or construing the
provisions of such sections or paragraphs.
v. This Agreement may be executed in one or more counterparts and by facsimile, each of
which will be deemed an original, but all of which together will constitute one and the same
instrument.
f. Contractor warrants to the County that the individual signing on Contractor's behalf has the
requisite power and authority to enter into and to perform Contractor's obligations under
this Agreement. Contractor further warrants to the County that Contractor has made no
misrepresentation or misleading statement in connection with this Agreement, and is not in
violation of any applicable law, ordinance, or regulation the consequence of which will or
may materially affect Contractor's ability to perform its obligations under this Agreement.
g. If any term or condition of this Agreement or the application thereof to any person(s) or
circumstances is held invalid, such invalidity shall not affect the other terms, conditions or
2017 County Lodging Tax Funding Agreement Page 5
applications which can be given effect without the invalid term, condition or application. To
this end, the terms and conditions of this Agreement are declared severable.
h. The exclusive venue for any action brought to enforce this Agreement or any of its terms
shall be in Kittitas County, State of Washington.
KITTITAS COUNTY
BOARD OF COUNTY COMMISSIONERS CONTRACTOR
Chair [Print Name]
Vice Chair
Commissioner [Address]
[Telephone]
ATTEST:
Clerk of the Board
APPROVED AS TO FORM:
Deputy Prosecuting Attorney
2017 County Lodging Tax Funding Agreement Page 6
EXHIBIT "A"
3 0 ?rj?,
Submission Checklist
For office use only
Please mark "yes" or "no" to each criteria below:
Applicant filled out the proper application version for this
grant cycle.
Applicant answered each question.
- -, A budget is attached which includes revenues, expenses
and anticipated profit or loss (plus previous 3 years
actuals for ongoing projects/events). Ne t,v
ee- The applicant has signed and dated the certification
statement required In Item 10 of the application.
The application was submitted on time.
Proof of non-profit status is included (if applicable).
Please date stamp the application and initial.
County -wide Lodging Tax Application For Office Use Only P a g e 1 15
Request for Proposals
2017 Lodging Tax Fund
Submission Deadline: Friday, September 30, 2016
Kittitas County Commissioners
205 W 5t" Avenue, Suite 108, Ellensburg, WA 98926
509-962-7508
2057 Lodging Tax Funds — General Information
Various municipalities within Kittitas County impose a lodging tax assessed on the sale or charge
made for furnishings of lodging according to RCW 67.28.180 and RCW 67.28.181. In accordance
with the tax and Washington State Law, Lodging Tax Advisory Committees may also be
established by various jurisdictions. The committees' purpose is to advise and recommend to
the legislative authority of the city or county how excise taxes on lodging should be allocated to
support tourism which in turn generates revenue.
Uses According to Law:
According to State Statute and the interlocal agreement between the Kittitas County and the
Cities of Cie Elum, Ellensburg, and Roslyn, funds awarded under this process may be used for
the following:
1. Tourism marketing;
2. The marketing and operations of special events and festivals designed to attract
tourists;
3. Supporting the operations of tourism -related facilities owned or operated by
nonprofit organizations described under 26 U.S.0 Sec. 501 (c) (3) and 26 U.S.C.
Sec. 501 (c) (6) of the internal revenue code of 1986, as amended.
Definitions included in state law which should be considered in any application requesting
funding include:
^(1) Tourism means economic activity resulting from tourists, which may include
sales of overnight lodging, meals, tours, gifts, or souvenirs.
(2) Tourism promotion means activities, operations, and expenditures designed to
increase tourism, including but not limited to advertising, publicizing, or
otherwise distributing information for the purpose of attracting and welcoming
tourists; developing strategies to expand tourism; operating tourism promotion
agencies; and funding marketing or the operation of special events and festivals
designated to attract tourists.
(3) Tourism -related facility means real or tangible personal property with a usable
life of three or more years, or constructed with volunteer labor that is: (a) (i)
Owned by a public entity; (ii) owned by a nonprofit organization described under
section 501(c) (3) of the federal internal revenue code of 1986, as amended; or
(iii) owned by a nonprofit organization described under section 501(c) (6) of the
federal internal revenue code of 1986, as amended, a business organization,
destination marketing organization, main street organization, lodging
association, or chamber of commerce and (b) used to support tourism,
performing arts, or to accommodate tourist activities.
Review Process:
Cie Elum, Roslyn, Ellensburg, and Kittitas County have all agreed to collaborate in review of
grant applications and awarding lodging tax funds for special events and festivals. Each
municipality's committee or designees will review all complete applications, score them based
on the information provided by the application, rank the applications, recommend any funding
County -wide Lodging Tax Application P a g e 1 1
awards, and forward the score sheets, ranking, and funding recommendations to Kittitas
County.
County staff will compile the score sheets, rankings, and funding recommendations for further
consideration by a county -wide Lodging Tax Advisory Committee (LTAC). The county -wide LTAC
will be comprised of an equal number of members from each participating jurisdiction. The
county -wide LTAC will receive the scoring, ranking, and recommendations list and will conduct
a public meeting where each applicant which received a funding recommendation will have the
opportunity to present their application and answer questions. The county -wide LTAC will
publicly deliberate on the applications and the list to produce a final recommendation which
will be forwarded to each participating jurisdiction's legislative authority for final action.
Scoring sheets which determine the overall ranking of applications are included in this packet
for your reference and information. Applications which do not receive an average minimum
score of at least 50 points or who do not follow the submission instructions will not be
eligible for funding.
Local Policy on Disallowed Uses:
The Lodging Tax Advisory Committees have determined that certain types of activities are not
eligible for funding awards even if they may be tourism related. These include anything
affiliated with the following: prizes for contestants, resale items, food and drink, beautification,
fundraising, and membership drives. This list should not be considered comprehensive and all
funding recommendation decisions are at the discretion of the committees and subject to
change by majority opinion.
Application Definitions:
Below is a list of terms and phrases which have specific meaning within this application. It may
be helpful for you to review these as you prepare responses so that you have a better
understanding of the reviewers' expectations.
Date -specific is an event or project which occurs over less than one month.
Matching Funds is the amount of funding your organization is contributing to the
project or event. This includes both direct and indirect fund support. Direct funds can
be in the form of cash funding from your organization or funding secured from
elsewhere but dedicated to the project or event such as other grants, loans, donations,
etc. Indirect funding support includes in-kind support like labor, volunteer support,
supplies, and services which directly relate to the project or event, including those
provided by your organization and others.
New Projects/Events are projects/events which are in the first four years of existence.
For example, a proposal for a barbeque competition which is in its third year would be
defined as a new project/event. Likewise, a project by an existing museum which
expands its current offerings, or a specific new strategy for appealing to a different
target market that is in its first year, would be considered a new project. Ongoing
general marketing and advertising campaigns or general operational support requests
for organizations/event which have existed for longer than four years are not defined as
a new project/event.
County -wide Lodging Tax Application P a g e 12
ongoing Projects/Events are defined as projects/events that have been established for
more than four years. Applications that qualify under this definition may be awarded up
to 10% of the project's/event's expense budget.
Partnerships are agreements between events/organizations/groups which enhance the
overall project/event by providing additional value-added benefits or opportunities for
attendees as well as the participating partners. For instance, as part of your event, you
may have partnered with a local hotel or campground for a special group rate for
overnight attendees. You may have also partnered with a local restaurant to provide a
special meal discount or drink offer. You may have also agreed to refer your attendees
to another event simultaneously occurring in another part of the county.
Project Budget is a written description of the complete budget for your project or event.
It must include anticipated revenues, expenses, and any potential profit or loss.
Seasonal means a project or event which operates at least 1 month and up to 6 months,
and during at least 2 seasons (Spring, Summer, Fall, Winter).
Self -Sustaining is being able to provide for your own needs without the assistance of
grant funds.
Supports County as a Tourism Destination means including strategies within your
proposal which will assist in attracting tourists to our County during times of the year
other than for your project/event alone. This may include cross -promotion agreements
with other projects/events, it may include active marketing of other projects/events at
your project/event, it may include referring attendees directly to other tourist
opportunities in the County, etc.
Year-round means a project or event is ongoing and actively working to attract tourists
for at least 6 months, and at least 3 seasons (Spring, Summer, Fall, Winter).
County -wide Lodging Tax Application P a g e 13
SUBMITTAL INSTRUCTIONS
Please return ONE COPY of the entire original application (including the cover sheet and
instructions sheets) and answers to narrative questions to:
Kittitas County Commissioners
Attn: Lodging Tax Grant Application
205 West 5t"Ave, Suite 108
Ellensburg, WA 98926
Applications must be received no later than 5:00 .m. Friday September 30 2016 or
postmarked no later than September 30, 2016.
Incomplete and/or late applications will not be considered. Applications may not be changed
or amended by the applicant after the deadline for submission.
Electronic Submissions:
Applications may be submitted to the following email address: bocc@co.kittitas.wa.us
Applications may be faxed to: 509-962-7679
Schedule:
■ Applicant Workshops (attendance atone workshop is strongly encouraged)
Ellensburg City Hall Council Chambers 8/18/2016, 5:30 PM & 8/25/2016, 5:30 PM
Upper Kittitas District Court, Cie Elum 8/16/2016, 5:30 PM & 8/23/2016, 5:30 PM
• Application deadline 9/30/2016
• Oral presentations of proposals to county -wide LTAC 11/18/2016
■ Applicant Award Notification and fund availability 1/1/2017
Project Management:
Successful applicants shall be required, as a condition of the funding award, to enter into a
contract. The agreement may include, but not be limited to, the specific amount of the award
and what it may be used for, all reporting requirements associated with this funding, payment
terms, and any and all other appropriate terms of the funding. Kittitas County will be the
contracting agent for all approved projects. A condition of the grant award which includes
funding from the City of Ellensburg may be that the MyEllensburg.com website be named on
any organizational website.
All funds awarded under this program will be available in the form of reimbursable grants. The
funds will be available for reimbursement beginning January 31 and ending December 31 of the
calendar year immediately following award notification. Any unexpended funds will be
returned to the Lodging Tax accounts from where they came and made available for re -
appropriation. All requests for reimbursement shall be made to the Kittitas County Auditor's
office at the following address:
County -wide Lodging Tax Application P a g e 14
Kittitas County Auditor
Attn: Lodging Tax Grant Funds Reimbursement
205 W 5th Ave, Suite 105
Ellensburg, WA 98926
auditorsaccounting@co.kittitas.wa.us
For specific information and requirements regarding the reimbursement process, please
contact the Auditor's office at 509-962-7502.
Pro'ect Reporting Requirements:
State law requires that all recipients of Lodging Tax revenues must submit a report to the
municipality describing the actual number of people traveling for business or pleasure on a trip:
A. Away from their place of residence or business and staying overnight in paid
accommodations;
B. To a place fifty miles or more one way from their place of residence or business for the
day or staying overnight; or
C. From another country or state outside of their place of residence or their business.
A report form will be provided as part of the contract for receiving funds. We ask that you
provide this information within 60 days after your event is complete once you have critiqued
your event.
In addition, any reports which are produced as a result of a grant award must be submitted
within 60 days of completion as part of your project reporting requirements. This will provide
evidence that the work paid for by the grant has been completed.
Applicant Categories and Eli ibJIit :
Grants from lodging tax funds are provided for two types of applicants, New Projects/Events
and Ongoing Event Support. An organization may apply for funding from one or both
categories. If applying for funding from both categories, the application must clearly identify
the different funding categories requests. The categories are defined as follows:
The New Project/Events category is for applications from events/projects which are
within the first four years of existence. Applications may be considered in this category
from established events (older than four years) which are proposing a new or expanded
project designed to increase tourism as part of an ongoing event.
The Ongoing Project/Event Support category is for applications from established events
(ongoing for more than four years) which may request continuing support. Grant
awards are limited in this category to n o rea ter t h an 10% o f th a even i s
expense_ budget. This category includes project/events which'may be operating
under a new board or organization, moving venues, changing dates, or
implementing other non- substantial changes to a project/event which is ongoing for
more than four years.
Other Information:
Insurance: As part of its contract for performance, a municipality may require contractors to
maintain liability insurance in the amount of $1,000,000 or more and name the municipality as
an additional insured on its liability insurance policy.
County -wide Lodging Tax Application P a g e 15
Application Form: This packet will be available on the website of each participating
municipality as a word document and as a pdf. It can also be obtained directly as a hard copy or
in digital format by contacting the Kittitas County Board of Commissioners office at 509-962-
7508. Website addresses where the application may be found are as follows:
• www.ci.eliensburg,wa.us
■ www.citvofcleelum.corn
■ www.ci.rosl n.wa.us
• www.co.kittitas.wa.us
Grant Preferences:
In the review of applications, the Lodging Tax Advisory Committee or designees will grant
preference to those proposals which (1) increase tourism, and (2) demonstrate ability toward
eventual self -sustainability. Applications from not-for-profit organizations will be given
preference over those from for-profit entities.
Guidelines and Re uirements for Advertising Expenditures of Lodging Tax:
Branding
Contractors who have been approved to utilize grant awards for advertising
expenditures must incorporate Kittitas County and the appropriate City of Cle Elum,
Ellensburg, or Roslyn tourism information as follows:
A. Websites and Social Media Sites must include the County's and appropriate
City's tourism website logo with an operational link to the site(s). The logo must
be displayed on the contractor's home page, it must be sized no smaller than
inch in height, and must be surrounded by appropriate white space to allow easy
recognition and legibility. Contractors shall not change the logo(s) in color or
appearance.
B. Print Advertising and Online Display Advertising of all types ( including but not
limited to newspaper, periodicals, flyers, posters, billboards, direct mail, e -
newsletters, third -party websites, streaming displays, etc.) must include the
County's and appropriate City's tourism website logo. The logo must be sized no
smaller than % inch in height, and must be surrounded by appropriate white
space to allow easy recognition and legibility. Contractors shall not change the
logo(s) in color or appearance.
C. Video Advertising of all types (including but not limited to television, online,
electronic kiosks, motion billboards, etc.) must include the County's and
appropriate City's tourism website logo. The logo must be size no smaller than
inch in height, and must be surrounded by appropriate white space to allow easy
recognition and legibility. Contractors shall not change the logo(s) in color or
appearance.
All logos and website information may be obtained by contacting the Director of
Tourism, Kittitas County Chamber of Commerce.
County -wide Lodging Tax Application P a g e 16
Advertising Reimbursements
Contractors seeking reimbursement from Lodging Tax Funds for advertising
expenditures must adhere to the following guidelines and requirements for each type of
advertising media utilized:
A. Print Advertisinp:
1. Print advertising placed with any media provider which operates exclusively outside
of Kittitas County may be reimbursed at 100% of the cost, including any production
costs. To operate exclusively outside of Kittitas County, the provider must not be
physically located in the County and/or not distribute any media within the County.
2. Print advertising placed with any media provider which operates inside Kittitas
County may be reimbursed as follows:
a. For date -specific events, advertising the day of the event and up to10 days
prior to the event may be reimbursed at 100% of the cost, including any
production costs.
b. For seasonal or year-round events, or for date -specific events outside of the
time -frame in Section 2 A, (2)(a) above, advertising reimbursement requests
must include a statement from the media provider specifying the percentage
distribution to areas outside of Kittitas County. Reimbursements will be allowed
for the amount distributed outside of Kittitas County, including any production
costs.
B. Television Advertisin :
1. Television advertising placed with any media provider outside the Yakima/Kittitas
DMA will be reimbursed at 100% of the cost, including any production cost.
2. Television advertising placed with any media provider inside the Yakima /Kittitas
DMA will be reimbursed as follows:
a. For date -specific events, advertising the day of the event and up to 7 days
prior to the event may be reimbursed at 100% of the cost, including any
production costs.
b. For seasonal or year-round events, or for date -specific events outside of the
time -frame in Section 2 B, 2(a) above, advertising may be reimbursed at the rate
of 70% of the total cost, including any production costs.
C. Online Advertising:
1. Online advertising and promotion may be reimbursed at 100% of the cost, including
any production cost.
2. Streamed media (radio, television, other) requests for reimbursement must include
a statement from the media provider specifying the percentage of recipients which
are outside of Kittitas County. Reimbursements will be allowed for the percentage
distributed outside of Kittitas County, including any production costs.
County -wide Lodging Tax Application P a g e 17
D. Direct Mail:
1. Direct mail advertising may be reimbursed at 100% of the cost, including any
production cost, for each item mailed or shipped to a destination outside of Kittitas
County. In order to receive reimbursement, a list of the addresses and a signed
statement from the contractor that the list is accurate, or other proof of delivery,
must be provided along with other required documentation.
E. FlyerslPosters:
1. Flyers or posters which are placed outside of Kittitas County may be reimbursed at
100% of the cost, including any production cost. In order to receive reimbursement,
a list of the locations where flyers or posters were posted outside of Kittitas County
and a signed statement from the contractor that the list is accurate must be
provided along with other required documentation.
F. Radio Advertisin :
1. Radio advertising placed with any media provider located outside of Kittitas County
may be reimbursed at 100% of the cost, including any production cost.
2. Radio advertising placed with any media provider located inside of Kittitas County
may be reimbursed as follows:
a. For date -specific events, advertising the day of the event and up to 7 days
prior to the event may be reimbursed at 100% of the cost, including any
production cost.
b. For seasonal or year-round events, or for date -specific events outside of the
time -frame in Section 2 F, 2(a) above, advertising may be reimbursed at the rate
of 30% of the total cost, including any production costs.
Order of Documents Re uirements:
Complete applications must be submitted with documents in the following order to receive
consideration for funding:
1. Submission Checklist;
2. Application form;
3. Answers to application form questions;
4. Grant application rating form;
5. Applicant checklist;
6. Budget documents;
7. Additional information (limited to 3 pages);
8. Proof of non-profit status (if any).
County -wide Lodging Tax Application P a g e 18
APPLICATION FOR 2017 LODGING TAX GRANT FUNDING
Name of Organization: Forterra
Organization mailing address: 409 North Pine Street Ellensburg, WA 98926
Headquarters: 9015`h, Ste #2200, Seattle, WA 98164
Organization contact person & title: Jill Scheffer — Senior Conservation Director
Organization/contact phone
Email:
Organization Website:
509-551-8807
'scheffer forterra.or
www,forterra
Federal Tax ID Number: 94-3112461 UBI Number: 601185304
Organization is a (select one): Government Entity
X 501(c)3
501(c)6
Other
(Note: you must submit 501(c)3, 501(c)4, or 501(c)6 approval documentation —see sample document)
Project/Event Name: Flying Bighorn Derailleur 80k
Project/Event Date: .September 8-10, 2017
Project/Event Location: Yakima River Canyon Scenic Byway
Amount of Funding Requested: 21000.00
For which funding category (ies) do you qualify (see instructions for definitions):
X New Project/Event
_Ongoing Project/Event Support
Estimated # of overnight stays: 150
Tourism Seasons: From the list below, in what season will your project enhance tourism?
Please indicate the appropriate season.
Season:
Year-round
Off season
Shoulder season
X High season
Months:
January— December
November— February
October or March — May
June — September
County -wide Lodging Tax Application P a g e 19
APPLICATION QUESTIONS
Please answer each question completely, in the order listed, on a separate sheet attached to
this application. Please include any supporting data within the response narrative.
1. Please provide a description of your project/event and identify the specific tourism
audience/market that your organization will target with these funds. You must include an
itemized list of exactly how any grant funds awarded will be utilized.
Flying Bighorn Derailleur 80k
Come ride the road with Forterra for 2 -days during the second weekend of September and
discover the natural beauty of Central Washington State! Kittitas County features diverse and
spectacular habitats ranging from snow-capped mountains, thousands of acres of public forest,
lush riparian corridors and endangered shrub -steppe open space. The Yakima River Canyon is
winding, scenic and challenging cycling course that covers 80k (50 miles) return.
The Flying Bighorn Derailleur 80k will offer challenging on -road and off-road rides, vendors,
keynote speakers, local wine & beer tasting, and social events! The Flying Bighorn Derailleur 80k
occurs in the fall to ensure truck traffic is not on the road at the same time as cyclists, and shows
off the most beautiful time of the year in the Canyon.
The Yakima River Canyon is a deep gorge cut into Columbia Basin basalt by the ancient Yakima
River. A popular destination for cyclists, though underappreciated for its technical challenges, it
is the oldest scenic byway in Washington State, established in 1968 and protected mostly in
public ownership. The Canyon boasts attractions for both an on -road course (SR821), and an off-
road mountain bike course (Skyline Trail).
With over 1.1 million annual drivers and thousands of cyclists visiting the Canyon annually, the
Flying Bighorn Derailleur 80k is sure to be a very well attended event. Forterra anticipates
between 150-250 attendees in our first year. We estimated attendance numbers based on:
+ similar bike events in the state that regularly attract hundreds of attendees
a survey the Yakima River Canyon Scenic Byway partnership conducted in 2014 (100% of
respondents will travel away from home for a cycling event; travel an average of 100-200
miles for a cycling event; 70% stay overnight and stay an average of 2 nights)
• the Kittitas County Tourism and Recreation Plan that identifies cycling as the very popular
activity (54% of survey respondents definitely planned on visiting the Yakima River
Canyon; 69% of survey respondents definitely planned on participating in recreation
including biking), and
WA State SCORP with nearly 37% of tourists engaging in bicycling activities.
Flying Bighorn Derailleur 80k will be a registration -fee based event targeting cyclists throughout
the Pacific Northwest. Flying Bighorn Derailleur 80k will feature Friday afternoon registration at
headquarters based in Helen McCabe Park. Most attendees will camp on site at Helen McCabe
Park, in the Canyon or at the Yakima River RV Camp. In addition, we will secure partnerships with
Canyon River Ranch Lodge and other local hotels to provide reduced and/or group rates for
event attendees. Friday evening activities will include music and drinks at a local venue to be
determined. Saturday morning will begin with an early road ride (the 80k should take between 3
County -wide Lodging Tax Application P a g e 1 10
and 5 hours for most riders). The trail ride will depart later in the day and there will be multiple
length options. During the day vendors will be open and options for wine tasting, shopping in
town, brewery tour will continue throughout the day capping off the evening with our keynote
speaker and live music. An optional Sunday activity will be 'on their own' rides around the valley
and the event will wrap up at noon on Sunday. This schedule will ensure our attendees will stay
over both Friday and Saturday nights.
Flying Bighorn Derailleur 80k will be funded primarily through registration fees, sponsorships,
grants, in-kind donations, and vendor fees. Forterra and our partners will offer various
sponsorship levels to cycling related companies and vendors. We will use a customized
Eventbase App to ensure our attendees can find their way around to venues, track their
attendance at activities, and provide an additional opportunity to highlight our sponsor's logos
and websites.
Kittitas County Lodging Tax funding will cover the following expenses as detailed in our attached
budget:
a. Advertising ($10,000) — possible advertising venues may include but is not limited to:
a. Facebook and Instagram ads
b. Radio ads
c. Cycling websites and publications
d. Ad buy partnership with Kittitas County Chamber of Commerce as part of their
Yakima River Canyon Scenic Byway promotions
b. Contracted Services ($2,500) — logo design
a. Hire a designer on contract to create the Flying Bighorn Derailleur 80k logo to be
used in future years (one time cost)
c. Operations ($8,500) —event management and planning may include but is not limited
to:
a. Event planning, preparation, management and staffing costs
b. Fiscal oversight and tracking
c. Volunteer management
2. Please provide the following estimates of how any money received will result in
increases in the number of people traveling for business or pleasure on a trip:
I. Away from their place of residence or business and staying overnight in
paid accommodations;
II. To a place fifty miles or more away from their place of residence or
business for the day or staying overnight; or
III. From another country or state outside of their place of residence or
business.
You must provide the evidence utilized in determining your projections.
We estimate that more than 90% of our attendees will be tourists coming from more than 50 miles
away and that 90% of them will stay in overnight paid accommodations (mostly campgrounds and
County -wide Lodging Tax Application P a g e 111
RV parks in the Canyon). We estimate that of those tourists at least 10% of them will be from out of
state or Country.
The evidence we use for these estimates is from a survey of cyclists visiting the Yakima River
Canyon Scenic Byway we conducted in 2014.
Because of that survey, we know that there were slightly more male cyclists than females, 51 to 60
years old living in King County with an income ranging between $100,000'and $149,999.
Nearly 100% of cyclists said that they travel away from home for cycling destinations that have
beautiful scenery that has safe, bicycle friendly roads. Most cyclists travel between 100 and 200
miles to a cycling destination. Some mentioned that they travel to other States or out of the
Country as well. When traveling away from home most said that they stay between 1 and 2 nights
at either a hotel/motel, many also indicated that they stay at campgrounds.
When looking for cycling opportunities or events cyclists use a'wide variety of resources: internet,
magazines, word of mouth, and social media. Some of the most common sources include Cascade
Bicycle Club, Outdoors NW magazine, and Cycling NW.
We also base our projections on use statistics that we receive from the Bureau of Land
Management about their recreation sites in the Yakima River Canyon Scenic Byway. Recently
released use survey numbers show a steady and significant use pattern in the Canyon (see chart
below).
a�
150,000
N
M
100,000
50,000
0
Z 0
Yakima River Canyon Scenic Byway
BLM Site Use Oct 2015 -Sept 2016
Big Pines
■ Camping 36,400
■ Day Use 33,600
Total Use: 350,093
."Mr- _' ,�4
Lmuma Ringer
Creek Loop Road
21,000 0
39,000 12,000
Roza
Umtanum
12,189
110,304
3,400
82,200
County -wide Lodging Tax Application P a g e 112
What tools will you use to measure your event's impact on tourism? Please be specific
and provide examples. Include the following information:
I. Is your project/event year-round or is it seasonal or date -specific?
II. What strategies will you employ to assure you are attracting tourists from
at least 50 miles away?
III. What strategies will you use to assist in marketing all of Kittitas County as
a tourist destination with your event/project funding request?
Flying Bighorn Derailleur 80k is a date specific late high -season event. We scheduled it for this date
due to the restrictions on truck traffic on SR821 (trucks are restricted from May 15 -Sept 15). In this
way, we can ensure the safety of our riders without having to close the road, which inconveniences
residents and businesses alike. We will advertise on cycling web sites and through Facebook ads
with a targeted audience identified as bike enthusiasts from around the Pacific Northwest. Paid
pre -registration will be required for the event. In addition, Flying Bighorn Derailleur 80k
headquarters will be located at Helen McCabe Park, everyone attending the event will be required
to check in, receive their event materials, and in this way, we will be able to track attendees'
destinations and overnight stay statistics. All our advertising will follow the required guidelines for
branding as specified in the grant. Forterra's website and FB pages will identify funders and
sponsors with appropriate recognition. Further, we will identify affinity events happening during
the same time of year in Kittitas County as a way to identify opportunities to extend stays before
and after the event, and our evening activities will take place at venues in town.
4. Does your organization have, or have you applied for, grant funding from other sources?
If not, why not? If yes, please list the available funding you have for the project,
including any volunteer and in-kind sources, and/or the sources and amounts for which
you have applied. Please note which funding sources are secured and in hand so a true
matching fund determination maybe determined. What changes would occur if the
project couldn't be funded?
At this time, we have not identified any other grant programs that would support an event like
the Flying Bighorn Derailleur 80k. However, we will work to identify grant sources between now
and the event and apply if they are available. If the project does not receive funding from Kittitas
County Lodging Tax program, it will be a challenge to complete this event. Asking for additional
funds from external organizations when there is little to no local support becomes a difficult
proposition.
Forterra has already, or will, secure the following in-kind/volunteer sources in support of this
event:
a. Volunteer assistance —up to 20 individuals will volunteer their time and expertise to make
the event a success
b. Site preparation volunteers and equipment
Forterra has identified the following companies as potential sources for sponsorship support
and/or event vendors.
a. Washington Bikes
a. Yakima River Canyon Scenic Byway partner members (40 member organizations)
_ b. The Recycle Shop
County -wide Lodging Tax Application Page 113
c. Local breweries and wineries
d. Mountain High Sports
e. Bicycle companies based in WA State
5. If your organization collaborates or has created partnerships with other organizations,
groups, or other events to cross -promote in an effort to encourage county -wide
tourism, how is this accomplished?
Yes, Forterra collaborates with several groups in Kittitas County and across the state to
promote and encourage tourism. In particular, we collaborate with the following groups:
a. Kittitas County Chamber of Commerce
b. Ellensburg Downtown Association
c. Mid -Columbia Fisheries Enhancement Group
d. WA Department of Fish and Wildlife, Bureau of Land Management, WA
Department of Transportation, WA State Parks, WA Department of Ecology
e. Red's Fly Shop and Canyon River Ranch Lodge
f. Central Washington University
g. Kittitas Environmental Education Network
h. Trout Unlimited
i. Yakima Greenway
j. Washington Trails Association
k. Cowiche Canyon Conservancy
I. Yakima River RV Park
m. Ellensburg Canyon Winery
n. Kittitas County Sheriff
6. Please explain what plans exist to allow this project to become self-sustaining. Include
any plans for ticket sales, event sponsors, and other cost -recovery models.
Forterra already has plans for sponsorship levels, vendor's fees, and cost -covering registration
fees for participation. As the event grows and becomes an annual event, we believe that our
registration fees, sponsorship levels will increase and we will attract more vendors over time,
which will reduce our need for additional grant funds.
7. Additional information: Provide any additional information which will assist the Lodging
Tax Advisory Committee in evaluating your project and its benefit to tourism. Please
limit any additional written information to one page and any other additional
attachments to 3 pages. Regardless of how much additional information is included, only
the first 3 pages will be provided to reviewers.
a. Map of temporary camping plan at Helen McCabe Park
8. Project Budget: Please attach a copy of the complete budget for this project/proposal.
If your agency operates independently of this project application it may not be necessary
to submit the entire agency budget. You must submit_a budget which specifically pertains_
to the uroiectlevent for which you are requesting funding and adheres to the basic budget
format shown below.
County -wide Lodging Tax Application P a g e 1 14
The budget must include anticipated revenues, expenditures, and any potential profit or
loss. For projects/events which are ongoing for more than one (1) year, please also
submit actuals from the previous three (3) years of operations for the project/proposal
if applicable. Also, please supply any narratives necessary to understand the budget
being submitted and list separately any in-kind or volunteer contributions. 1f awl iin. ,
f o r f un d in P. fo r b o th "N ew Pr o ie ct/ Event" an d "On goin g Pr o ject Even
t Sup p o rt "You must clearly identify the different requests. This may be most
easily accomplished by submitting separate budgets for each request category.
For any claimed in-kind contributions valued at $500 or more and related to
marketing/advertising, you must submit verifying documentation which assures the
contribution will be provided. For instance, if you are claiming in-kind contributions in
the form of advertising match, a binding contract itemizing the matching value and
obligating each party must be provided.
Q Budget attached in correct format
9. Has your event received Lodging Tax funds in previous years?
Yes _ No X
If yes, please list each year and the amount received for that year.
All applicants must also provide the following information regarding the event/project:
Prior Year Projected
A. How many participants and spectators
attended last year's activity and/or will
n/a 150-250
attend this year?
B. How many days did/will your event occur? n/a 3 days
..........
C. How many room nights were and /or will be
booked as a result of your project/event?
(You must provide a verifiable source of information as
evidence for your response to item C. Failure to do so n/a 150
will disqualify your application.
County -wide Lodging Tax Application P a g e 1 25
10. Application Certification:
The applicant here certifies and affirms: 1. That it does not now, nor will it during the
performance of any contract arising from this application, unlawfully discriminate
against any employee, applicant for employment, client, customer, or other person who
might benefit from said contract, by reason of age, race, color, ethnicity, sex, religion,
military status, sexual orientation, creed, place of birth, or disability; 2. That it will abide
by all relevant local, state and federal laws and regulations and; 3. That it has read the
information contained in the Instructions on pages 1 and 2 and understands and will
comply with all provisio% th
Certified by: (signature)
(print name) AI�CT
Title: Senior
Date: "1 127 0
rvatio
County -wide Lodging Tax Application P a g e 1 16
Criteria
Lodging Tax
Grant Application Rating Form
Points Possible Avolication Questions Points Awarded
Supports County 15
as Tourism yes = up to 15
Destination No = 0
Length of Impact
Attracts Tourists
from at least 50 miles
away
Applicant's
Matching Funds
Partnerships
Sustainable Future
Funding Identified
15
Date specific = 5
Seasonal = 10
Year Round = 15
15
yes= up to 15
No=O
20
Less than 5% = 0
5% - 25% = 5
25% - 49% = 10
50% - 99% = 15
100% or more = 20
5
Yes =5
No=O
10 yes =
10
No=O
Question 2, 3, 5, 7
Question 3
Question 3
Question 4, 8
Question 5
Question 6
20
0=0
Attributable 1-30 = 5
i
Lodging Stays 31-100 = 10 Question 9
101-250 = 15
More than 250 = 20
Total Points: _� 100
County -wide Lodging Tax Application P a g e 1 17
Applicant Checklist
For applicant use prior to submission
X My application title page states: Request for Proposals, 2017 Lodging Tax Fund.
X My application is for a new project/event and/or for an ongoing project/event as
defined on page 2 of the application packet.
X I have attached proof of non-profit status if applicable which matches the
sample document provided.
X I have included an itemized list in response to item 1 in the application of how any grant
funds awarded will be utilized.
X I have attached additional information in response to item 7 in the application, if
needed, which includes written information limited to one page and other attachments
limited to three pages.
X I have attached a project budget, properly formatted according to item 8 in the
application.
n a If this event is ongoing for more than one year, I have also submitted actual financial
data from the previous three years if applicable, formatted properly according to item 8
in the application.
X The application certification in item 10 is signed and dated by the proper authority.
X I have included one copy of the entire original application according the submittal
instructions on page 4.
X My application is being sent on or prior to September 30, 2016 and will be delivered by
5:00 PM either in person or electronically (email or fax) or postmarked on that date.
X My application is being delivered to:
Kittitas County Commissioners
Attn: Lodging Tax Grant Application
205 W 5th Avenue, Suite 108
Ellensburg, WA 98926
Or, is being emailed to: b. c .&�Lo:kittitas.wa.us
Or, is being faxed to: 509-962-7679
County -wide Lodging Tax Application P a g e 118
x
G0
m
m
V
tin
O_
G
�.
m
fDn
H
o
fD
<
O
3
IA
�
:3
rD
m
rr
(mD
m
(D
0
O�
O
a
O
O.
<
0
-
h
O
O
Q
�
e�-t
c
m
<
T
O
chi
CL
-N
<
D
�
ID
a
0
ohi
((DD
O-
rho
O
70
(D
3
3
r+
M
<
-•
O
m
CL
rip
N
�
Q-
N
Q
d
rt.
_-
7
rr
C
V1
ry
Gi
O
Oon
�•
m
(D
p
�
(D
n
7
c
T
T
ci
s
vii
rmo
v
D
�'
�•
(D
(o
m
aq
�°
X -(n
'^
a
opo
v�
m
vii
Q
V)
o
Ln
V,(n
�.
4j)-
V).
t
vi-
D
0
l0
V
A
l!7
In
IO
N
N
I--'
00
C
N
W
Ul
01
A
Ln
~'
U'I
O
O
O
in
In
lrn
O
O
O
O
O
cn
O
in
"
In
ul
0
0
0
0
0
LqLq
0
0
O
O
O
O
O
O
O
O
O
O
O
O
O
OO
O
00
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
3
'+
T
Vrl
�
W
h
Q
rr
OVy
<
r
-p
0'
_
<
(D
'D
a�0
3
Q
3
O
C
7C<
d
7
O
O
O
3
rr
GN
m
0
O
c C
O
-h
ao
r+
(D
N
3
r+
h
rD
6
rD
a.
N
m
�
fD
S
rF
rD
N
3
0
O
(D
(D
�_
V1
rr
=
(D
N
a
j
T
7C
-0
fD
3+
N
:3
U1
7C
3
h
--h
0
Qr+
(D
-6
N
=3r•r
r
S
(D
O
r•F
7
•<
0
` r
6<` s
a�q
Q
phj
N
cu
<
Q
N
Ln
c
a
°'
m
`r*D
oWo
n
°1
(D
O
n
n
M
°-�°
�
(D
o
°c
o
c
Q
((D
1+
(D
O
--a
11
=r.
O
h
Qj
(D
Vl
O
h
_s
Q
7
0<
r3•h
<
N
—
Vf
3
fD
Ul
r�•F
cu
<
7
c
V
X
lin
m
�,
a4
Ln
h
o,
m
—
cn
cu
<
O
fD
-
'+
Oo
D
�
D
-a
-<�
=
n
=
0
v
�
c
d
m
c
O
'^
Q
°°
rs
c
�'
cn
Q
<
<+
�
rD
rD
-a
fD
ao
n
rD
O
y
rp
-p
ul
,,,
r+
(D
rD
p�
O
(n
hO
-
=
h
�
O
w
d
Q
Q
�.
O
N
V)
6
-h
m
O
rD
rhr
O
Q
_h
3
d
�
rro
oU
rr+
6
<
O
n
N
N'
Oh
h
f�D
O0
C
Q
Q
3
o,
fh1
�
3
rte+
,O•r
(`Dn
0
rD
3
(D
cu
rD
"6
O_
nO
3
r
<
c
,,,�,
c,
(o
•
vi
M
N
(D
'
O
n
h
aq
v
v
(D
rD
ro
(D
r+t
r+
a
r+
`D
3
n
r
v+
1+
:rfD
(D
fh1
N
� r
delineated April 20t Q
[approximate bo,u
a
p
�s / ■i �1
t 1V1. I 41D
- c
Temporary {
4 1. .
Campground
I
- Helen McCabe Park
is a 64 -acre park.
�41 Forterra will work
with partners at WA
State Parks to layout
temporary
campgrounds for the
event and ensure
adequate facilities
are provided.
Internal Revenue Service
Date: June 10, 2004
Cascade Land Conservancy
615 Second Avenue Suite 525
Seattle, WA 98104-2265
Dear Sir or Madam:
Department of the Treasury
P. O. Box 2508
Cincinnati, OH 45201
Person to Contact:
Ronnie Clemons 31-04020
Customer Service Representative
Toil Free Telephone Number:
8:00 a.m. to 6:30 p.m. EST
877-829-5500
Fax Number:
513-263-3756
Federal Identification Number:
943112461
This is in response to your request of February 23, 2004, regarding your organization's tax-exempt status.
In January 1994, we issued a determination letter that recognized your organization as exempt from federal
income tax. Our records indicate that your organization is currently exempt under section 501(c)(3) of the
Internal Revenue Code.
Based on information subsequently submitted, we classified` your organization as one that is not a private
foundation within the meaning of section 509(a) of the Code because it is an organization described in
sections 509(a)(1) and 170(b)(1 XA)(vi).
This classification was based on the assumption that your organization's operations would continue as stated
in the application. If your organization's sources of support, or its character, method of operations, or purposes
have changed, please let us know so we can consider the effect of the change on the exempt status and
foundation status of your organization.
Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its
gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th
day of the fifth month after the end of the organization's annual accounting period. The law imposes a penalty
of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the
delay.
All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance
Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a
calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act
(FUTA).
Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the
Code. However, these organizations are not automatically exempt from other federal excise taxes.
Donors may deduct contributions to your -organization as provided in section 170 of the Code. Bequests,
legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift
tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code:
-2 -
Cascade Land Conservancy
94-3112461
Your organization is not required to file federal income tax returns unless it is subject to the tax on unrelated
business income under section 511 of the Code. If your organization is subject to this tax, it must file an
income tax return on the Form 990-T, Exempt Organization Business Income Tax Return. In this letter, we are
not determining whether any of your organization's present or proposed activities are unrelated trade or
business as defined in section 513 of the Code.
Section 6104 of -the Intemal'Revenue Code.requires you -to make your organization's annual return available
for public inspection without charge forthree years after the due date of the return. The law also requires
organizations that received recognition of exemption on July 15, 1987, or later, to make available for public
Inspection a copy of the exemption application, any supporting documents and the exemption letter to any
individual who requests such documents in person or In writing. Organizations that received recognition of
exemption before July 15, 1987, and had a copy of their exemption application on July 15, 1987, are also
required to make available for public inspection a copy of the exemption application, any supporting documents
and the exemption letter to any individual who requests such documents in person or in writing.
For additional information on disclosure requirements, please refer to Internal Revenue Bulletin 1999 - 17.
Because this letter could help resolve any questions about your organization's exempt status and foundation
status, you should keep it with the organization's permanent records.
If you have any questions, please call us at the telephone number shown in the heading of this letter,
Sincerely,
Janna K. Skufca, Director, TE/GE
Customer Account Services
Exhibit "B"
Guidelines and Requirements for
Advertising Expenditures of Lodging Tax
Section 1. Branding
EXHIBIT "B"
Contractors who have been approved to utilize grant awards for advertising expenditures must
incorporate Kittitas County and the appropriate City of Cle Elum, Ellensburg, or Roslyn tourism
information as follows:
A. Websites and Social Media Sites must include the County's and appropriate City's tourism
website logo with an operational link to the site(s). The logo must be displayed on the
contractor's home page; it must be sized no smaller than %2 inch in height, and must be
surrounded by appropriate white space to allow easy recognition and legibility. Contractors
shall not change the logo(s) in color or appearance.
B. Print Advertising and Online Dis piay Advertising of all types( including but not limited to
newspaper, periodicals, flyers, posters, billboards, direct mail, e -newsletters, third -party
websites, streaming displays, etc.) must include the County's and appropriate City's tourism
website logo. The logo must be sized no smaller than % inch in height, and must be surrounded
by appropriate white space to allow easy recognition and legibility. Contractors shall not change
the logo(s) in color or appearance.
C. Video_Advertisinof all types (including but not limited to television, online, electronic kiosks,
motion billboards, etc.) must include the County's and appropriate City's tourism website logo.
The logo must be sized no smaller than %2 inch in height, and must be surrounded by appropriate
white space to allow easy recognition and legibility. Contractors shall not change the logo(s) in
color or appearance.
All logos and website information may be obtained by contacting the Director of Tourism, Kittitas
County Chamber of Commerce.
Section Z. Advertising Reimbursements
Contractors seeking reimbursement from Lodging Tax Funds for advertising expenditures must adhere
to the following guidelines and requirements for each type of advertising media utilized.
A. Print Advertisin:
1. Print advertising placed with any media provider which operates exclusively outside of
Kittitas County may be reimbursed at 100% of the cost, including any production costs. To
operate exclusively outside of Kittitas County, the provider must not be physically located in
the County and/or not distribute any media within the County.
Print advertising placed with any media provider which operates inside Kittitas County may
be reimbursed as follows:
a. For date -specific events, advertising the day of the event and up to 10 days prior to
the event may be reimbursed at 100% of the cost, including any production costs.
b. For seasonal or year-round events, or for date -specific events outside of the time-
frame in Section 2 A, (2)(a) above, advertising reimbursement requests must include a
statement from the media provider specifying the percentage distribution to areas
outside of Kittitas County. Reimbursements will be allowed for the amount distributed
outside of Kittitas County, including any production costs.
B. Television Advertising:
1. Television advertising placed with any media provider outside the Yakima/Kittitas DMA will
be reimbursed at 100% of the cost, including any production cost.
2. Television advertising placed with any media provider inside the Yakima /Kittitas DMA will
be reimbursed as follows:
a. For date -specific events, advertising the day of the event and up to 7 days prior to
the event may be reimbursed at 100% of the cost, including any production costs.
b. For seasonal or year-round events, or for date -specific events outside of the time-
frame in Section 2 B, 2(a) above, advertising may be reimbursed at the rate of 70% of
the total cost, including any production costs.
C. Online Advertising:
1. Online advertising and promotion may be reimbursed at 100% of the cost, including any
production cost.
2. Streamed media (radio, television, other) requests for reimbursement must include a
statement from the media provider specifying the percentage of recipients which are
outside of Kittitas County. Reimbursements will be allowed for the percentage distributed
outside of Kittitas County, including any production costs.
D. Direct Mail:
Direct mail advertising may be reimbursed at 100% of the cost, including any production
cost, for each item mailed or shipped to a destination outside of Kittitas County. In order to
receive reimbursement, a list of the addresses and a signed statement from the contractor
that the list is accurate, or other proof of delivery, must be provided along with other
required documentation.
E. Flyers/Posters:
1. Flyers or posters which are placed outside of Kittitas County may be reimbursed at 100% of
the cost, including any production cost. In order to receive reimbursement, a list of the
locations where flyers or posters were posted outside of Kittitas County, a signed statement
from the contractor that the list is accurate and a copy of the poster/flyer must be provided
along with other required documentation.
F. Radio Advertisi
1. Radio advertising placed with any media provider located outside of Kittitas County may be
reimbursed at 100% of the cost, including any production cost.
2. Radio advertising placed with any media provider located inside of Kittitas County may be
reimbursed as follows:
a. For date -specific events, advertising the day of the event and up to 7 days prior to
the event may be reimbursed at 100% of the cost, including any production cost.
b. For seasonal or year-round events, or for date -specific events outside of the time-
frame in Section 2 F, 2(a) above, advertising may be reimbursed at the rate of 30% of
the total cost, including any production costs.