HomeMy WebLinkAboutLT-2022-001 (2)LI-2O22-OOI-JAZZ IN THE VALLEY
2022 LODGING TAX SERVICES AGREEMENT
BETWEEN KITTITAS COUNTY AND LAUGHING HORSE ARTS FOUNDATION
D.B.A. JAZZ IN THE VALLEY
This Contract, effective January 1,2022 is made and entered into by and between KITTITAS
coUNTY ("County"), acting as agent for and on behalf of the City of Ellensburg, a Washington
municipal corporation ("City"), a subdivision of the State of Washington, AND LAUGHING HORSE
ARTS FOUNDATION D.B.A. JAZZ lN THE VALLEY ("Contractor") for the 2022 Jazz in the Valley
( " Eve nt" ).
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
"8" which is attached hereto and incorporated herein by this reference.
Section 2.Pavment.
a. As full compensation for satisfactory performance of the Contractor's Services, the County
agrees to pay Contractor the sum of eight thousand five hundred forty five dollars and fifty
cents ($8,545.50) (City of Eilensburg funding).
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 eight thousand five
hundred forty five dollars and fifty cents ($8,545.50) (City of Ellensburg funding).
c. Services/Expenses that are reimbursed must be dated during the current year and final date
to submit reimbursements requests is January L5,2O2g after this date funds lapse.
_2022 County Lodging Tax Funding Agreement Page 7
LT-2O22-OO1.JAZZ IN THE VALLEY
d. Requests for reimbursements must be submitted to:
Kittitas County Auditor
Attn: Auditor's Accounting
205 West 5th Ave - Suite 105
Ellensburg, WA 98926
a uditorsaccounting@co.kittitas.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 and amounts only:
. Speaker and Performance fees
r Artist Expense (used to cover overnight lodging expenses)
r Rent canvas tents to cover the seating areas at the Downtown main venue
.' Rent Porta-potties and wash stations for the Downtown to accommodate our attendees.
e Hire security to police the Downtown Venues Friday and Saturday nights from 8pm until 1
pm
. Help defray the rentals costs of the sound equipment used in Music Production/Sound
Enhancement
o Rent cooling devices/fans for the venues if the temperatures during the festival require
them.
o Purchase radio Ads
o On-line and print advertising focused on our target audience.
o Social media advertising
o Use an on-line exit survey to get feedback from festival attendees
o Collaborate with other music festivals in our State - Sponsorships/advertising
. Send packets of festival brochures to all the Chambers of Commerce in the State.
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 at the conclusion
of the event.
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
fol lowing add ress: http://www.co. kittitas.wa. us/a ud ito r/defa u lt.aspx
_2022 County Lodging Tdx Funding Agreement Page 2
LT-2O22-OO7.JAZZ IN THE VALLEY
Section 3. Performance bv Contractor.
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 and City. Any such delegation or subcontracting without the County's or City's
prior written consent shall be voidable at the County's or City's option.
b. Contractor shall at all times be an independent contractor and not an agent or representative
of the County or City 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 or City. ln no event
shall Contractor be authorized to enter into any Agreement or undertaking for or on behalf
of the County or City. lt is understood that the Contractor and the Contractor's staff and
employees are not employees of the County or City and are not, therefore, entitled to any
benefits provided employees of the County or City.
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.
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, mental disability or any other
protected status recognized under local, state or federal law.
The Services shall at all times be subject to inspection by and approval of the County or City,
but the County's or City'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 or City's knowledge of defective or non-complying
performance, or the substantiality or ease of discovering the same. Contractor shall provide
the County or City 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 City, or their 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 or City makes final payment of compensation due
hereunder, Contractor shall provide the County or City access to (and the County or City 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
a
e
a County Lodging Tax Funding Agreement Poge 3
LT-2O22-OOT-JAZZ IN THE VALLEY
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 lnternal Revenue Service at the end of the calendar year in
accord with the applicable IRS regulations.
Section 4. Release, Indemnitv, and Hold Harmless.
The County or City assumes no liability for the Contractor's actions under this Agreement. Contractor
releases and shall defend, indemnify, and hold harmless the County and the City, their officers and
employees, agents, representatives, attorneys and/orvolunteers, 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 or City in connection with the Services for
this Agreement;
a 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
a Any breach of or default under this Agreement by Contractor
Secti on 5. Comoliance with Publ ic Records Law.
a ln 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. ln the event a public records request is made to the County or City 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 or City 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 or City specifically shall not be liable to Contractor for the County's or City's
release under public records laws of any documents not otherwise exempt from disclosure
by trademark, copyright or other law.
Section 6. lndu lnsurance Waiver.
With respect to performance of this Agreement and as to any claims against the County or City, their
Additional lnsureds, officers, agents and employees, the Contractor expressly waives its immunity under
Title 51 of the Revised Code of Washington, the lndustrial lnsurance Act, for injuries to Contractor's
employees and agrees that the obligations to indemnify, defend and hold harmless provided in this
a
a
_2022 County Lodging Tax Funding Agreement Page 4
LT-2O22-OOL.JAZZ IN THE VALLEY
Agreementextendtoanyclaim broughtbyoron behalf of anyemployeeof theContractor.Thiswaiver
is mutually negotiated by the parties to this Agreement.
Section 7. lnsu rance 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 and City as Additional lnsureds 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 or self-insurance maintained by
the County or City. Contractor shall furnish the County a certificate of insurance with
Endorsement as evidence that the required policies are in full force and effect.
Section 8. 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. ln the event the
County terminates the Contractor's Services, the Contractor is obligated and hereby agrees to refund
to the County all monies paid forServices not yet rendered bythe Contractor, if any, as of the date
of the notice of termination.
Section 9.laneous
The City is not a party to this Agreement but is an intended third-party beneficiary of this
Agreement and to the extent set forth herein certain of its provisions are for the benefit of
the City and are enforceable by City in its own name and capacity as a Washington municipal
corporation.
_2022 County Lodging Tox Funding Agreement Pdge 5
LT-2022-OO1,-JAZZ IN THE VALLEY
b. 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.
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.
d. 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 5th Ave.
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.
e. 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.
f. 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.
g. 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.
h. lf 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
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.
The exclusive venue for any action brought to enforce this Agreement or any of its terms shall
be in Kittitas County, State of Washington.
i. The performance of this Agreement is subject to termination without liability by either party
upon the occurrence, or upon the prediction by the National Oceanic and Atmospheric
Administration, any other agency of the United States Government, or any agency of the
Government of the State of Washington of the occurrence of any circumstance beyond the
control of either party-including, without limitation, acts of God, war, acts of terrorism
within a fifty (50) mile radius of Kittitas County, government regulations, disaster,
pandemic/epidemic illness, strikes or threat of strikes (except that neither party may
_2022 County Lodging Tox Funding Agreement Page 6
LT-2022-OOL-JAZZ IN THE VALLEY
terminate this Agreement for situations involving that party's own employees), civil disorder,
or curtailment of transportation facilities-to the extent that such circumstance makes it
illegal , impossible or economically impracticable for the parties to complete the duties and
mutual obligations agreed upon and imposed upon them herein. The ability to terminate this
Agreement without liability pursuant to this paragraph is conditioned upon delivery of written
notice from one party to the other within 10 days of such occurrence or upon delivery of
written notice from one party to the other within 24 hours of the receipt of notice of the
prediction of any of the above occurrences. To the extent feasible within the constraints
imposed by any event of the type described above, the parties agree that if the triggering
event is of apparently or likely transitory effect, the parties may negotiate such amendments
to the agreement that are mutually satisfactory and not otherwise contrary to law, including
but not limited to a change in the dates for completion of any portion or the entirety of this
agreement.
KITTITAS COUNTY
hair
MMISSIONERS
I
CONTRACTOR
IPrint Name]
LrlA r>
4'( /eo.r.-
.So h<4,s.{,e G V"lto7zz- ttl
$n' R-*" p l q
\dA.
Commissioner lAddressl
[Telephone]
* q 25"-')
v ,2CA h
Clerk of the Board
APPROVED AS TO FORM
Deputy Prosecuting Attorney
_2022 County Lodging Tax Funding Agreement Page 7
TXr br I oftu
CLTAC: Application for Lodging Tax Grant Funding
Grant Application
Workshop - 2A21*
Submittal lnstructions
& General
lnformation r
Organization Address * ;irei:l :t4o:i'it
PO^ B'rx:14
:\r)(ji lSc I riJ,2
il t!
Ellensburg
r, ^,t tl : ;,.., ) i_, :,j....:
98926
Dld yor allctil ihc G.crrl Appliaation i/Vorksitcn . 2i121 iro5r)d b_\r tite l(rttitijS Corillty ajnatrtDer at (lil,Ifeic--"
". Yes
,NO
" Yes.
I rlzi\,e r:r:a! 3tr! .taij,:tStanil SUL)n lllal IrrllfUl:aJn! iiD,l ii({i,)irt lrtto,rritlJo i.r- llrai 2ll',z l -|lirift{ f:l! (lr3r!t .r, t.tir{
You are strongly encouraged to compose your responses to the questions of this form with a desktop text editot
and save your work, then copy and paste the ;nformation into the form. You may also save a draft by selecting the buJton
at the irottom of this page. When you do thi$ you will be logged out and must log back in to continue. ln order to save a
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sent lo you in an email. FoI your convenience we have provided a word document vers;on of the questions. Download it
here.
Organization lnformation
Name of Organization* Laughing Horse Ans Foundation d.b a Jazz in the Valley
Sr.irc ],,.ry'rjs j ii,),rror
WA
r.-',1!Jr rl,y
USA
Organization is a:*, Business
q Ncn-Prolit
lNote: Please subrnit W-3 for business or IRS Designation Letter for non-piofit.)
Click here lo view sample documents (redected).
Upload Proof of
Organization Status*
$.r-l-l_JlV.ltif
5C ic:t.p(!'
144.84K8
788.28K8
Project Contact I nformation
First Name*
Last Name*
Phone Number*
Email*
Don
SolberE
509-839-5347
J azzi n rheVa lley(O ch a rter. n et
Project or Event lnformalion
ProjecUEvent Name*
Service Categories
.Jazz in the Valley
(llilx)i. rll anfailrie, lt 1i t\ltti'{1r. tl' ; rF,r:i,rt ):
, Tourisrn orcnioiionlmarketincl
r', Operatron sf a spe;ial event de$igned to aftract tounsts
. Operat:on 0f a ioi.rrism related facility
Other
Event Dates
Please provrde any specific dates, or range clf dates, on r,vl,.ich yorjr evenl or proiect wi{l be held. you may adcl as filany
dates o:'date rarrges as necessary.
Event Dates
Start Dates*
712912022
Projec{/Event
Location *
New or Ongoing
ProjecVEvent? *
Amount of Funding
Requested *
Response 1:
ProjecUEveni
Description *
s 88e0,00
ifyduseiected Cr-.qon(P,olscuavelll abovelnrsarnounlniay4o1 exseed1{i%otthetolal e\pensebrxlgeictlh,s
p.oieci.
End Dates
7t31t2D22
Dowt'ttown Ellensburg
. Ongoing ProjectlE.renl {More than iour years rrr existence)
New ProjectiEver:i {Four cr.fewer years in exislence}
Jazz in the Valley is a three-day music feslival originally crealed to celebrate the jazz
genre in ail its varaous forms and to entice visitors lo spend lime irr our downtown
area during the Surrmer Because our nunrbers have decreasecl in the pastfew
years. we have expanded our rnusic repedoire beyond just Jazz (Blues, Funk.
Rhagae, Zidagc. Gospei and even some Rock'n Roll) hoping to attract a larger and
more diverse audience. We have everr approached the icjea of ie-branding to reflect
that diversity. Our core audience rnembers are music lovers of who are looking for a
weekend getaway at an affordable price. The primary attendees will come from ihe
Facific Notlhvrest, bul the fesiival draws from across the United Stales and Canada.
25t0 rlrar;rcier lirnil
Funding Request Max
Tourism Seasons*ijio!'! |ir': !sl irelD:r r:i, ;t :.e1.rrr yr;j /.1tji lr,\et.t -rnl-i.?i.,j !r iirr:? :i':l!.al iilt,./...;;ricir rirl)lr
. \'ear-rcr,rd {:anuary' Decemi:er)
Off Season (November - February)
Shoulder Season (October cr lvlaroh - May)
/ i-lrgh Season (June - Seplembe,)
Application Questions. Paft 1
Please answer each question completely, in the order listed, Please include any supporling data within the
response narrative.
1 | ProjecUEvent Descriptaon
Please provide a description of your orojectieveni.
'l,ir', it?ltiirri r1 ..:tr;,!tlli-t t') tl,;al J it.t l\j. | 1t:
l-'.lp; . 1 .Jittr bd.rl/L:- : (4lri.rs
Video Link
List of lntended Use of Funds*
Speaker and Performance fees
Artist Expense (used to cover overnight lodging
expenses)
Rent canvas tents lo cover the seating areas at the
Downtown main venue
Rent Porta-potties and wash stations for the
Downtown to accommodate our attendees.
Hire security to police the Downtown Venues Friday
and Saturdey nights from 8pm until 1 pm
Help defray the rentals costs of the sound equipment
used in Music Production/Sound Enhancement
Rent cooling devicesifans for the venues if the
temperatures during the festival require them.
Purchase radio Ads
On-line and print advertising focused on our target
audience.
Social media advertising
Use an on-line exit survey io get feedback from
festival attendees
Collaborate with other music festivals in our State -
Sponsorsh ips/advertisin g
Send packets of festival brochures to all the
Chambers of Commerce in the Slate.
2l Supporling Kittitas County as a toLlrism destinatiorr
i. Away ftort their place of lesicience oT iJusiness and stayrng overn:ght rn pard acconrnrocjations,
2, To a nlace lifty n:iles or ntore away irorrt theit place of resirience or bi:siness for ihe day or stayirlq oven,rghl,
3. or:'rclm anothet country or stale oulstde of their place of residence or business
You trust provide the eviderrce utilized in deternrining your projections.
Response 2.1 *\.'4tl ,,Lr:t<t li,riitsi:i:ril\ji'l i{r l\iiLit.l\ {1.),ltly kr !Lir't. i ).olir rVlt'j,':1i:Li,.Ji{i/,:t,tlllr)
-- Vye r:ndenrvrite rariic progranis lhat ptonrole Jazz throughor:l the year anii
purchase ads irr lhe nonth.s pflot to the festival la.get,ng oLr core audienc€ and
blankeiing mosi of the siate
-- ViJe produce 70C0 brochures and 250 posiers that dislribute throughout the Staie
and nrajl information prckets to all of the Chanibers of Conrrrerce in lhe State.
-- Vrle distribule at least 75 oi our poslers to localjcns tilrolqhour the state. 30 cf
lvhich go to wineiies jn \ivaslllnqton (many pariicipate in the W;ne tasiings provided
by Gallery One anC lhe Clynrer lvluseurn dr.rring lhe lesiival weekend).
- We developec an on-line newsleiter targeted io past ailen.,ees, to Keep our
paiions engaged in what ihis year's fesiival ,,vjll be ...:fferinq as well as other.events in
0ui'aret.
-- fhroirgh nrany of the olr-lirre and socialmeciia ads we piaced in past years, rnre
received vaiual;le dernographic informatilri. Combining this with lhe elnail
adoresses irom past ticket sai€s. we hope to dire.{ nrarkel io ihis audience ancl
request feedback olr their festival experiences. iCurrently rhe list numbe.s 865 entail
adsresses)
251111 rir;irra!fl l:fiil
Response 2.2 *
Application Questions: ?arL 2
3l lmpact
Response 3:
Measuring Results*
--il" rlij! iire O .;.ati , ::f,-)l! :'t!f,." 1/lr,,f/.i:tr)il{., j! -rr'r,:, '. r,),. ,r_,
Ttte i;est record for orrr I Sciit;onal f*slivai v.,rits tii :01-.r. Vai irat \/e;)t
-- We have a;rrailing list of over 1750 members, 36r-,6 {634) cilvhich l"lave addresses
o;tsrde of our county aad which span across tite United states and Britrsh Colunrl:ia.
The oLrl of courrty addresses are ail irorl] past attend€es ol the Festival wiro
requested to be on tne list.
-- We have been a lhree-day festival wilh Friday and Saturday nights events gcing
until m'iinight. Most atlendees frorn rnore tharr 50 triiles away choose to stay
.vernighl. be it irr local lodging establishrrrents or i,vith lrienCs that live rn tire area
-- From our besl estrrstes, rn 201 3 {our last ticketed event) 53% or our |ckets sold
1,vere io alrt ol ccuniy residerrts. lSee Exhibit Ai )
-- Oi lhose wilo cornpleled our surue;/ at lhe fasti!.31: 57% were from oul of ccunly
iSee Exhibit A2)
-- Ot thos? who ccrnpleted our srtrvey at ihe fesitval: 57yo $/ere front oLit of courty
(See Exhibi: A2j. Clf lhai rrunrber.
-- Zat; sleyed in an RV Park in Kittitas Coun'ty
-- 6'% siayed 1 rrghi in pard acconrmodations
: 24c.i] staved 2 nighls in paid acccrrrntcdlhons
-- 6% lvrth fiiends or relatrves tn Ktttitas CJunty
-- 62% cidn't repo(
--rA,led:danonlinesurveyin20l9lvithTT.esponsesancS2oluof respor;seswere
fronr out ot c0irnty.
-- ln 20 1L r,rye ran a iic(et ilrscounl promi:tional on social nredia, Out of coiintv
residerrts accounled fcr 65% of the ticl(et sales.
')54. . i:r'rr 1,:iIr itrri
l;rrr:rjirrlrLrrv./ti\:.,ri|ptari '1,.if!...i3rrrrliia{i'/l\/1ii ii; -rlir;r,.,r,ri,-ii't
--As oul surveys have shown. past attendees to oLtrleslival have come fron: ali
overlhecountrysndson1eftomclherllarlsoftltevrorlci Wehaveestablisherja
clalabase of enrarl contacts for these people, By developing an orr-line nevi sle$et
iargeling these past atlendees. vr's hope to keep our patrons engagecl rs happen;ng
with this year's festr,.ral as well expose llrerr other events happefiing in cur area
-- For t:re past 17 years. JiV h:rs provided a sirrvey lor fesiival artendees to fill out
and askeci where they are frorn. how trany nighls they lver. slaylng in lown, and
how tney heard aboui r.rs., (see Exhri:it A'1 ) 'Ihis rs also included jn or:r'oniine exit
survey. (Exl:rbit A2).
-- We know there are some of oul-oltowne.s wno atiend cur fesiival Lrut spenci lheir
overnights with rlerlbers of our comnrunity rather than in lhe trotels. This year out
online exit suivey is desigrreo lo [reasure ihis tlris as well.
-- We are increasing orlr on-iine promotions
-- Our newsletter to past attendees will also provide an opportuntty to share othsr
e\ienls happen,ng in our area
-- lhis year \ire will again send a festrval lrrochure to our niail;rrg list. for which t5%
rs cut of Ktttitas CaLlnty. The brochures also advertise olher events happening tnat
weekend in EllensbLrrg.
.rairil clrai,?ct.r i-.r1ri
Application Questions. Part 3
4l Collaboration
lf your organiration collaborates or has created partnerships with other organizations, group5, or other events,
how is this accomplished?
4.1 Collaboration*J. CHAMEER OF COMMERCe:
-. Served as our sales outlet prior to the festival
-- Provided staff suppof at the Box Olfice during the Festival.
2, CITY OF ELLENSBURG
- Waived noise ordinance for weekend
- Allowed our use of the Rotary Pavrlion for aul nrain venue and the on-site -
briilding as our Box Oflice.
-- Provided fencing iorlhe Rotary Pavilior: {main venue;, no parking signs, harrdicap
signs, hung our banner across 4th between Matn and Pearl streets.
3 CWU
-- Through a conlract arrangement providest Pranos, Music stands Platfonrrs. aqd
Cooling fans for the Rctary Pavilion
-- We partnered to provide nrusic clinics for the Couity high school students.
-- We offereci yearly scholarsirips for Jazz students attending CWU.
-- We oltereci scholarshtps to High school students lo attend JIV-CWU'S srintmei
Jazz ramp. Their canrp T-shirts allowed thefi lo attend the festival for free and their
families were also ailowed to prjrchase festival trckels a l:all price.
4. RODEO BOARD. Provides usage of approximately 750 charrs for the lesirval
5. 509 FACILITIES donated $t000 in-kind services lo clean anct nrarntain the Rotary
Favillon during lhe leslival.
6, GALLERY ONE & CLYMER MUSEUM:
-- They serverj ss music venues during the fesiival
* Prov:ded a tastlng of prerririnr Washington State lvrnes on the Sat. afternoon of
the festival.
7. FARMER'S MARKET: ren extended hours that'weekend
8 PUBLIC LIBP.ARY:
- Decotated therr lobby rr,rith Fesiival nremorabilia
-- They alsr: have an archrve of all our past feslivals.
9. KVH.
-- DispJayed all 22 years of pcsters in lheir lobby throughout July.
-- Was a Majoi Festival Sponsor rn 2019 and provided a free Sunday conce( lor our
comnrunity- We handed out 468 wristbands to all those that ciidn't have a festival
bedge.
10. HOTEL WINDROW. We were in discussicrrs tnis year about offering cjiscounletJ
tickets to pairons of lhe hotel: but this became mute issue when lve decided to go
with a non-ticketed ifree) event.
11. Ellensburg Downtown Associaticn We have ongoing cclmmunications thern for
our lrrutual benefit.
25tld ch.rraii€r i{nil
4.2 Promoting Local
Business*
D+sttilitl i'r\! yrlr vrl p,sr r:ltr lDd{irrq i}staltrslIrrenls ] a)st,,,]tanls itto 0r'5lIe-is lo.al3'1 r!i l,,llllir5 L,)rinly
- Feedback lron part;crpatirlq venues in 2021 suggested that it was very beneficial
for their tlus{ness to have alcohol. general beverages. and food sales at the ven|les.
and ihus not to have us cornpete rvith therr at the Rotsry Paviljon.iMain Stage area.
tAte will be discussing this result as a boald and will iniegrate this information into
olrr new lestlval plan. and these chanlles are reflected in our proposeci budgei for
2022 With this clear benefit to the venues rn mrnd, ure would decrease some
income. bul also srgnificantly redlrce our board and volunleer effort and expenses.
Our new collabotation vrith the Dnwlrlown associalic[ wil' benefit this plannirrg and
discussicn greatly.
-- We pian on using social medja nrarketing. radio ads. sending brochures
throughout Washington State, tourisnt ads, newspaper ads. online adverllsinq.
discounled iicket prornolions and cross prom0tions wiln lodging estabiishnrents,
--By developing our on-line nelvslettertargeting pasl attendees. we can keep our
palrons engaged tn what thts year's festival will be offering as well as connecting
them wilh othe, events i|r oi..:r area. The altenriee list is derived from our pOS sales
during the festival as weli as what lhe Chantber sells Showclix sales ancl our
maritng list that lnclucles Emaii ac'dresses.
--ln2Ol9.\,vesen!851 donaliofr{etters{5360[65%wereoutof KrttitasCountvand
35% were out of Washtngton State). The mailing included or.rr brr:chure advedisingt
our festival and outlining other local events haopening that weekend.
- \ le will contirrue lo explore with lodging establishments the possib,lity cf creating
value pack.ages for lhose who atterd the testival, At least four of them ;ndicalecJ
rnterest iil a polenti3l partnership,
-- We are also considering oftering swag bags iin collaborallon ruith EDA) or other
incenlives tied to a survey oppodunily to the lodging establashnrents forthose
attending the festival. This should help us have a better count on fesiival a[endees
s'laying in town.
250L1 .har 4-;ler lr!tif
4.3 Host Hotel*.s:1rfj,r I '),J.1i l':.:,1'tt i,.: 1 .lr; l.rt :tr-.ilt i:r.riai-,ii i.rj ijr{ !1. .j,_1,..1
No
*, Yes. Hotel Windrow & Econolodge {for the arlists)
5l Future Plans
Pleaseexplainwhatplansexisttoallowthigproiecttobecomeself-sustaining. lncludeanypiansforticketsales,
event sponsors, and other cost-recovery models.
Future Plans*- From its initial conception Jazzia the Valleywas designed as an eventto promote
and benelit do$rniowtl Ellensburg. Any profits from prevtous festivals have been
dedicaled to inrproving the ieslival experietlce the following yea. snd helping suppott
the Jazz Studies program at CWU.
-- We lecognize that festivals around tlre Uniled States are undergoing
lranslormational changes, due to both COVID and the shifttng demographics and
financial practices irr lhe music industry We have survrved for 20+ yeats on
donaiions, grants, and vo|"rnleer labor to hold ticket prices to one of the most
affordable festivals in the ent,te Pacifrc Nortnwest. We are focused on redesignirlg
ourselves to stay both viai:le and relevant.
--lf we are io stay a non-orofit operalion dedicated to ourcommunity's benefit,
cor:tinued ccmnrunity-based support is essential. This must extend lo the previously
promised (but so far not executed) changes in the downtown Main Siage area {i-e.
Rotarl Pavilion area). Hopefuliy these changes wili allo\,v us to simplify ollr selup
and reduce operational costs by providrng:
-- a new stage area
'- shading
- possible enlargement, to include usage of some portions ot 4th Ave andior Pearl
Street as pafi of tire festival grourrds.
-- We are engaged in discussions rr;ith the new City adn),nistration antJ others,
including potential suppcrl of a Crealrve Center Desigriatron by the State of
Washington.
:5i10 {Jrl :1rJer lirnit
Application Questions. Part 4
6l Additional lnformation
Provida any additional information which will assist the Lodging Tax Advisory Committee in evaluating your
proiect and its benefit to tourism.
.ji:airr:l.rS irIi' .r rlltlrt(!.t,lCr. i'1t)er ji :ar,
We were iotced to c,lncel Jazz ir lhe Vailey in 2020 due to COVlll. ln piannirq for
2021 we drd extensive research into possibilittes of a vinual event or a live-
streatlted event. Despile tenl3tive agreements irorn prodrrctiDn companie s lc ireip
prcduce such a. event, ihe follolving lactors sicpped irs
-- Ccsls
-- Uncertain tsvenue sttealrs ircnt onlirre Jttendance
-- Lack oi itoard expefiise in prcductnq sr,ch events
-- The May 2021 Covrd Surge with unc3nainty cf the goveinment allowil':g in-person
attendees in nurnbers ad€quaie io s'ipport lne festival.
-- UIcerlain safety for orr: vol.rnteers
i-l--e Board alnrcst canrelled the lestival agair,. irr 20:11 lrut at the lasl minuie. we
elected to fy a srmpler. srr:aller festival. 'rlle ccose Io limit it io ihree venues (all tn
exisling reslarrran|s and a hctel {wo olthern outdoots) We onlV adve*ised oritne.
sold no lrckels and onlV periermeti Fnday and SatL;r'clay {i.e. ihrs was a free" e,rent
with donatons acceiJted al lhe event). Tiles,e char-rges reduced cui volunteers tc a
few Board nrernbers, requrred no extens:ve seiiip ancl leardown c.ews Th:s
rn,rir:rrzed pclentr3l COVID exposures. and gteatly reciuced our costs
Out qr:al itr 202 1 was lo give oack to the conrntunily ir:r 20+ years of supporl. Our
specilic results are coc.tmeniecl elsewhere ir this aoplicalion: an,j a srgnificant
finan;ial loss uras p;-evented cnly by LIAC s acaepaance of conlracilrodi{tcations
allolving rellrbursement lcr performerlariist exnenses, a}'1d an additional fujniing
allocaticn fronr unused grirnis. We {eel proaluciion cl an evert in lhese conclilions
acc{)mplished oiir st:ited goal and gave no evirlence of lrrgger;ng a s.uper-spieade."
COVID event iaccor'rirrrr'; lo lhe K:tirias Co;niv PHDt
Vlle also feel ii reaffirrreo lhai the corlnrunity is hungry to atteno dcwnio\rl-t ntusic
festl\"tai eve nts nrcre in the fasirron of previous years when this beconres possii-le
2':qtj ' *.t, . .tt! |'t i
Additional lnformation At the tinre cf th;s subrrrission. Jazz in the \iailey is tn the rlrddle of ;iuli;ple fliriri anti
signiiicaiti infliiet:ces, Tlt*se ii:clude unrescli,erj Covid-19 issues, charrg ng Festival
oemographics an{j iinancial silppdri bolh n:tionally anJ regionaily a sriraller bcard
wilh fewer rnternai volunteet resotrrr)es 11r''y -rppori.trtrtres ior deeper bsi altererj
pa'inersi'ips witir tracj:tional coilaborato;'s ilil.e Ellensburg Downtown Associat;or
The Crty of Ellensbu;'g, CWU with several n:w Boards or fulrnagers.)
Given ihe racicily chang:ng tlalitre of th:s envirorrrlerrl, but recognr:rng the siatutory
and iinlrnlj linrit3ljons of the LTAC process, we ofier this applicalion as ouf t|ue best
etfoat at planrling for a festival al the end ol .ttrly. 2C22.
2li:lil ri.:.r jl,l liil:il
t:x*ttttl l\-2{).f i.ntJf 2i 3.il:Kll
,, jtt'):1r.':rjtr,,rrr;i,r, .:t:tt :)j,;it,t..,.. ., arj.ir'j'1r.fi:rrt.i j.tii,, t'i'., i.tljii:.,1,.:t.
Previous Years
Awarded Lodging Tax
Grants*
7l Previous Lodging Tax Grant lnformation
1,aa yorI a:u,'ll taii)€ .rir.i i a!rr. ii(j 'lt,iJit,j1 rri iji!V,arr,1;:(ltr!;/
Nc, thi.s event/project has not prev;ously received l..r:clging fax Funding
Yes. 1 year ptevrous
Yes. 2 years privious
r Ycs 3 o, lnord ipirs previous
Overall Attendnace
Number of people travelling more than 50 miles for your event?
Past Actual* Projected *
'1 ,'1 88 880
Number of people traveling from outside WA State for your event?
Past Actual* Projected*
4s 47
The number of overnight guests who stay in paid accommodations in Kittitas County
for your event
Past Actual* pro.jected*
44a s00
Number of paid lodging room nights resulting from you event/activity/facility?
Past Aclual* Projected*
1,361 t,091
Past Actual*
2,241
Prior Year Paid
Overnight Stay Data
Past Methodology*
Projected
Methodology*
Projected*
2,200
f'ih1{ rn?liri}(iirl,rlly drii.la{, (.i,: tt\ riilttia,a. tt1t 2.!fia a..\ral rit t),r|;i
1 Di.ect Counl (p.efefred)
,l lnclirect Ccunt
: Repr-esenlative Survey
lnfcrrr.:al $urrey {prelerred)
Structure{1 Esttmale
Other
r,r,4rj:l,n'-iIlri(lriaq!- will Tarr !so lu !:jlj|!attj i1t.l ujr(;oltrlj{ :utrlx:r:,3
{' Direci Couni ipreferred)
r' lndirect Counl
Represenlative Suruey
' lnformal Survey ipreterreo)
' Struciured Estima:e
, Olher
r.i:t\." l..it t,::):.../, .,t,.ir.iti,.;t\ -...:,)a.1..,t.)t::),,:l:,,::.1,,,a:l:.a.-r.. -jt.,1,^, -,::
i,3j:t1ng.*ir.iji"'i _2(]""a.pt1{ 1t {1.:iKll
Methodology
Narrative *
r-i.::r.i:t i\Ol;t r:
--We ira,re attempied multiple trr.rres lo ha':e iocal hotels tiil in slleeL counts of
lodgers that came to attend the feslival. lnJe have found conrpltance with lhese
measures sootty at best. ln 2C19 'rre relied on count estintates fion the lrotel
establishnrents after the fesltval.
--ln?C2a we rjid rrot have slaft or resources to corn!riete eithertype of survey.
-- \,11e ars exploring prcvicillg swag bags to iire lcdging estabiishileitts io ofierto
patro,rs who aae atleilding the fest;vai, as a lvay to encourage mote acauraie cotlnts
il'-rll 'iiji :t'.rt; I t: I
Application Questions: Part 5
8l Funding
Does yot:r'ol-ganizaticn har.ie. or have you applieci fr:t'. grani firnding fronr clher soilrtes? li not. why not? 1," ves. please llst
llre iunaing yoLr have for the prcleci. including any volunieer ar':cJ in-kinct so,.:rces in euestion 9l pro.iect Budget
0verview.
Funding sourcgs and arncunts which have not iret been secured v,;ill he iisled separateiy, in lhe field{st drrectly beloiv.
Finally. wliat changes ltrouid occut tl lhe p,ojeci coukjn't be fundecl?
Other Funding*
" j\r,:
*Explanation
Funding Shortfalls*
Matching Funds
Percentage
Verification of ln-kind
Contributions
Ottr prior applicaticn anlri grarll frorri Ellensburg Arls Com|nission was to hekl p|l on
a i:and carrrp. $Jilh the ietir?ment of Chrs Bruya frorn CWU, this projeci has noi yet
been pjcked up by ihe rie!v- diiector of Jazz Studles al CWU We are in the pr,rcess
of aUanqirrq a nreelinii with lhe new dlrector, but wlll noi be al:le lo acoornltlish this
pfior to this opplication needing sLlbmrssio;i.
9l Project Budget Overview
Please conrplete bLldget for this ptoieetlptoposal. lf yr:ur agency operates independenily cl lhis proiect applicaiion it rnay
not be necessaty to suhnr:t the entir'e agency budget. You rrrust submit a budget which specifically pertains to the
projectlevent for which you are requesting furld,ng arrd adheres to tlre basic budget format shown below.
The budget trrust incltlde anlicipated revenues. experrditures. and any potential prolit or ioss Fo; projectsleve*ts which are
ongoing for nlore llran one il) year. please also suhinrt aatua,s fro|rr iire previous three {-r) years of operatrons ineed rrot
be r:onsecutivei for tlre prcrjecl/proposal if applicabie
For any claitrred irr-kind corrtributions valued ai $500 or rnore arrd related to marketingladvertising, you tnatst
submit verifyitlg doculnentatiotr which assures ihe contr,bution will be provided. l.or instance. iiyou are clainui,g lr-
kind ccntributiot:s in the form of advertisrng
'r')aloh,
e bindinq contract itemizing the rnaiching value and oblig:linq each
pany musl be provided,
ATTENTION: ln an efforl to allow an adequate level of flexibility for all applicants, not all fields in the budget porlion are
required to be filied before this fonr is submitted. Providing all applicable data is your responsibility, failure to do so
will potentially jeopardize your application's chance for review.
:_':r lil , lrtr.tr t,', ilt-.1
l, tt.i| .,:. , . t): t. a:. 'l :... .ii I i ",
''4lr: t'li;irij i:e il:,:*ij lo,j.,j,r {jo$jn i-r,- tf:iet,/es trlanijriat lttt'aras:li: :r:nts,t.2l.::-n ::r-l
a1 t;; J ai t:r t a, i:i)\.t {: i \l t.ai f '. :1 :J ; r: y s.t c tif ltll.
i!,\.'i.,
'it, | : !)
'.'; ,t ir' . '.',i,..ll .i) ), ... ttt.,. :ji,\. r.:itr,: r, ,,,tj
Budget Year
Edit if necessary 2019 2020 2021
Revenues From Consolidated Lodging Tax Grarrt
Past Actual 2
$ 0.00
Past Actual 2
$ 0.00
$ o.oo
$ 10.00
$ 0.00
$ 0.00
$ 0.00
Past Actual 1
$ 14,099.32
2022
Projected
$ 8,890.00
Projected
$ 22200.00
$ 57000.00
$ 10,00
$ 20.00
$ 0.00
$ 3200.00
Projected
$ 6000.00
Projected
'1,896
Proiected
$ 141989.76
Projected
$ 500.00
$ 16100.00
$ 6000.00
Past Actual 3
LTAC Grant Funding $ 10,000.00
All Other Revenues
Account Name PastActual 3
Total Contributions $ 27681.00
Event Sales $ 58071.00
lntereslearned $ 101.00
misc lncome $ 15.00
Concession Sales $ 5980.00
Souvenir Sales $ 5980,00
Account Name
lnkind Contributions
Past Actual 3
$ 6150.00
Evidence of Volunteer
Contributions*
Calculated Value of
Projected Volunteer
Time
Past Actual 3
RevenueTotals $ 113978.00
Past Actual 1
$ 4851.00
$ 0.00
$ 8.oo
$ 0.00
$ 0.00
$ 0.00
ln-Kind Contributions (except volunteerism)
Past Actual 2
$ 0.00
Contributions of Volunteer Time
Past Actual 3 Past Actual 2
Number of Hours 2,748 940
Past Actual 2
$ 10.00
Past Actual 1
1,135
Past Actual 1
$ '18958.32
PastActual 1
$ o.oo
Past Actual 1
$ 0.00
$ 1416.00
$ 0.00
).:it \fii;,a1 ,t.i1(;.t11.:.,,'::t:|tt)ll.:),:),:\jt,,,(?ti:,.rrl,:tt:iir..lrrr,r r:tlrlilr,,ri:r;lru,r.t
8oar.1-Vol.,nteer Hr 2C'2.,?Z.pdt 37 3KB
$ 4.1 6i19.76
Expenses
Account Name
Education Grants
Facilities
Fundraising
Past Actual 3
$ 5040,00
$ 17448.00
$ 4999.00
Past Actual 2
$ 0.00
$ 0.00
$ 0.00
General
Musician/Ahist exp
Artist Lodging
Promotion:
Electronic
Promo: Prini Ads
Promo:
Poster/Handbill/etc
Tickets/Sales
Volunteers
Cost of goods Sold
$ 8160.00
$ 46757.00
$ 7749.00
$ 4297.00
$ 7605.00
$ 2744,00
$ 1632.00
$ 356.00
$ 4063.00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
$ 0,00
$ 0.00
$ 0.00
$ 0.00
$ 0.00
Past Aciual 2
$ 0.00
Past Actual 2
$ 10.00
$ 496.00
$ 11750.00
$ 944.00
$ 329.00
$ 8420.00
$ 36300.00
$ 6000.00
$ 4600.00
Past Actual 3
Expense Totals $ 110850.00
Profit & Loss
Past Actual 3
$ 3128.00
Application Certification
$ 0.00
$ 0.00
$ 0,00
$ 0.00
$ 0.00
Past Actual 1
$ 14935.00
Past Actual 1
$ 4023.32
$ 4s00.00
$ 3250.00
$ 2050.00
$ 400.00
$ 850,00
Projected
$ 88370.00
Projected
$ 53019.76
The applicant here certifies and affirnrs: 1. That it does not now, nor will it dur,ng lhe pedormance of any contract alsing
kcrnl this application, unlawL:lly discrirninate against any employee, applicani for enrployment, client. custornet or olher
person who might beneiit frorn said contract. by reasor.. of age, race. color. elhnicity, sex, religion, rnilitary stalits. sexual
orientaiion, creed. place of birth, or disabiliiy: 2. That it will abide by atl relevant local, siate and lederal laws and
regulations and 3 Th.at it has read the information contained rn the lnstructiotis on pages '1 ancl Z anci understancjs and
will comply with all provisrons therecf-
Certified by:Sign
Don A. Solberg
Treasurer. Ja:z in the Valley/Lar-rghing Horse
Arts
Namer
Applicant's Title*
w-g Request for Taxpayer
ldentification Number and Certification
> Go to www.irc.govlFofmwg lor instructions and the latest information.
Form
(Rev. Octobsr 2018)
Department of the Treasury
lnternal Fevenue Service
Here
Give Form to the
requester, Do not
send to the lRS.
I Name(asshownonyour tax Name ls on this line blank.
4 Exemptions {codes apply only to
certain snlities, not individuals; see
instructions on page 3):
Exempt paye€ code (if any) _
Exemplion {rom FATCA reporting
code {if any)
(Appfies to accounts mintainod outsida tne U.S)
Requester's namo and address (optional)
Kittitas County Auditor
205 West Sth Ave . Suite105
line 1 to avoid
However, for a
For other
How to get a
Date )
. Form 1099-DlV (dividends, including those from siocks or mutual
funds)
r Form 1099-MISC (various types of Income, prizes, awards, or gross
proceeds)
. Form 1099-8 (stock or mutual fund sales and certain other
transactions by brokers)
r Form 1 099-5 {proceeds from real estate transactions)
. Form .1099-K {merchant card and third party network transactions)
r Form 1 098 (home morigage interest), 1098-E (student loan interest),
1098-T (tuition)
. Form '1099-C (canceled debt)
. Form 1099-A (acquisition or abandonment of secured property)
Use Form W-9 only if you are a U.S, person (including a resident
alien), to provide your correct TlN.
lf you do not return Form W-9 to the requester with a TlN, you might
be subiect to backup withholding. See What is backup withholding,
later.
La
2 entity name, if
dba Jazzin
7 List account numb6r(s) here {optlonat}
Signature ol
U,S, person )
above
c)E)(!o
c
ttco
.J5
o
E
.9:E(,
ll,ao
ooa
OJo
oz.E
o.
Enter your TIN in the appropriate box. The TIN provided must match the name given on
backup withholding. For individuals, this is generally your social security numoer lsstrt;.resident alien, sole proprietor, or disregarded entity, see the instructioni for part l, later.
entities, it is your employer identification number (ElN). lf you do not have a number, seeIlN, later.or
Note: lf the account is in more than one name, see the instructions for line 1. Also see What Name and
Number To Give the Requester for guidelines on whose number to enter.
Under penalties of perjury, I certify that
l The number shown on this form is my correct taxpayer identification number {or I am waiting for a number to be issued to me); and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the lnternal Revenue
Service {lRS) that I am subject to backup withholding as a resuit of a failure to report all inleresi or dividends, or (c) the IRS iras notified me that I amno longer subject to backup withholding; and
3. I am a U.S. citizen or other U.S. person (defined below); and
4 The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to baokup withholding becauseyou have failed to report all interest and dividends on your tax return. For teal estate transactions, item2 does not appiy. For mortgage interost paid,
acquisiiion or abandonment of secured property, cancellation of debt, conkibutions to an individual retirement arrangement 1tnn;,-anid generally, payments
other than interest and dividends, you are not required to sign the certification, bul you musi provide your conect Tlli. See the initructi6ns for Fart ti, tat"r.
General lnstructions
Section references are to the lnternal Revenue Code unless otherwise
noted,
Future developments. For the latest information about developments
related to Form W-9 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/FormW9.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an
information return with the IRS must obtain your correct taxpayer
identification number [IlN) whlch may be your social security number
{SSN), individual taxpayer identification number (lTlN), adopiion
taxpayer identification number (ATIN), or employer ldentification number
(ElN), to repod on an information return the amount paid to you, or other
amount reportable on an information return. Examples of information
returns include, but are not limited to, the following.
r Form 1099-lNT (interest earned or paid)
3 Cheok appropriate box for f€deral tax classification of the person whose name is entered on ljne 1 . Check only one of the
following seven boxes.
I lndividual/sole proprietor or Z c Corporation n s corporation f] Partnership n Trusyestate
single-member LLC
fJ LimiteO liability company- Enter the tax classitication (C=C co.poration, S=S corporation, p=partnershiF) )
-*,.*Note: Check the appropriate box in the line above for the tax classificalion of the singl€-membet owner, Do not check
LLC if the LLC is classitied as a single-member LLC that is disregarded from tho owner unless tho owner of lhe LLC is
another LLC that is not disregarded from the owner lor U.S. federal tax purposes^ Otherwiss, a single-member LLC
is disregarded from the owner should check the appropriate box for the tax classificaiion ol ils owner.
Olher instructions) >
, slreot, and apt. or
P.O. Box
no instruclions
EI
state, and ZIP code
98926
number
Part I
identification number
Part 1l
Cat. No. 10231X Form W-9 (Rev. I 0-201s)
Form W-9 (Rev. 10-2018)Pa1e2
By signing the filled-out form, you:
l..Certify that the TIN you are giving is correct (or you are waiting for a
number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S. exempt
payee. lf applicable, you are also certifyjng that as a U.S. person, your
allocable share ol any partnership income from a U.S. trade or buiiness
is not subject to the withholding tax on foreign partners, share of
etfectively connected income, and
4. Certify that FATCA code(s) entered on this form (if any) indicating
that you are exempt from the FATCA reporting, is correct. See Whaf r's
FATCA reporting, later, for further information.
Note: lf you are a U.S. person and a requester gives you a form other
than Form W-9 to request your TlN, you must use the requester's iorm if
it is substantially similar to this Form W-9.
Definition of a U.S. person. For federal tax purposes, you are
considered a U.S. person if you are:
r An individual who is a U.S. citizen or U.S. resident alien;
. A partnership, corporation, company, or association created or
organized in lhe United States or under the iaws of the United States;
. An estale (other than a foreign estate); or
. A domestic trust (as defined in Regulations section 301 .7701-7),
Special rules for partnerships. Pafinerships that conduct a trade or
business in the United States are generally required to pay a withhoiding
tax under section 1446 on any tore,gn padners' share of effectively
connected taxable income from such business. Further, in cerlain cases
where a Form W-9 has not been received, the rules under section .1446
require a partnership to presume that a partner is a foreign person, and
pay ihe section 1446 withholding tax. Therefore, if you are a U.S. person
that is a partner in a partnership conducting a trade or business in the
United States, provide Form W-9 to the par.tnership to establish your
U.S. status and avoid section 1446 withholding on your share of
partnership income.
ln the cases below, the following person must give Form W-9 to the
partnership for purposes of establishing its U.S, status and avoiding
withholding on its allocable share of net income from the partnership
conducting a trade or business in the United States.
. ln the cass of a disregarded entity with a U.S. owner, the U.S. owner
of the disregarded entity and not the entity:
r ln the case of a grantor trust with a U.S. grantor or other U.S. owner,
generally, the U.S. grantor or other U.S. owner of the grantor trust and
not the trust; and
r ln the case of a U.S. trust (other than a grantor trust), the U.S. trust
(other than a grantor trust) and not the beneficiaries of the trust.
Foreign person, lf you are a foreign person or the U.S. branch of a
ioreign bank that has elected to be treated as a U.S. person, do not use
Form W 9. lnstead, use the appropriate Form W-B or Form 8233 (see
Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign
Entities).
Nonresident alien who becomes a resident alien. Generaily, only a
nonresident alien individual may use the terms ol a tax treaty to reduce
or eliminate U.S. tax on certain types of income. However, most tax
treaties contain a provision known as a "saving clause." Exceptions
specified in the saving clause may permit an exemption from tax to
continue for certain types of income even after the payee has otherwise
become a U.S. resident alien for tax purposes.
lf .you are a.U.$. resident alien who rs relying on an exception
contained in lhe saving claus€ of a tax lrealy [o ctaim an ei(emptionfrom U.S. tax on certain types ot income, you must attach a stitomentto Form W-9 that specilieC the followlng fiire llerns.
.1 . The treaty country. Generally, this must be the same iroaty under
which you claimed exemption frdm tax as a nonresident ali6n.'
2. The keaty article addressing the income.
3- The, arlicle number (or location) in the tax treaty that contains the
saving clause and its exceptions.
. 4. The type and amount of income that qualifies for the exemption
from tax.
5. Sulficient facts to justify the exemption from tax under the terms ofthe treaty artlcle.
Example. Article 20 of the U.S.-China income tax treaty allows an
exemption from tax for scholarshlp income received by a Chinese
student temporarily present in the United States. Under U.S. law, this
student will become a resident alien for tax purposes if his or her stay in
the United States exceeds 5 calendaryears. However, paragraph 2 of
the first Protocol to the U.S.-China keaty (dated April 30, 1984) allows
the provisions of Article 20 to continu€ to apply even after the Chinese
student becomes a resident alien of the United States. A Chinese
student who qualifies for this exception (under paragraph 2 of the first
protocol) and is relying on this exception to claim an exemption from tax
on his or her scholarship or fellowship income would attach to Form
W-9 a slatement that includes the information described above to
support that exemption.
lf you are a nonresident alien or a foreign entity, give the requester the
appropriate completed Form W-8 or Form 8233.
Backup Withholding
What is backup withholding? Persons making certain payments to you
must under certain conditions withhold and pay to the IRS 24o/o ol such
paymenis. This is called "backup withholding." Payments that may be
subject to backup withholding include interest, tax-exempt interest,
dividends, broker and barter exchange transactions, rents, royalties,
nonemployee pay, payments made in settlement of payment card and
third party network transactions, and certain payments from fishing boat
operators. Real estate transactions are not subject to backup
withholding.
You will not be subject to backup withholding on payments you
receive if you give the requester your correct TlN, make the proper
certifications, and report all your taxable jnterest and dividends on your
tax return.
Payments you receive will be subjeci to backup withholding if:
1. You do not furnish your TIN to the requester,
2. You do not certify your TIN when required (see the instructions for
Part ll for details),
3. The IRS tells the requesier that you furnished an incorrect TlN,
4. The IRS tells you that you are subject to backup withholding
because you did not report all your interest and dividends on your tax
return (for reportable interest and dividends only), or
5. You do not certify io the requester that you are not subject to
backup withholding under 4 above (for reportable interest and dividend
accounts opened after.l983 only).
, Certain payees and payments are exempt from backup withholding.
See Exempt payee code, late(, and the separate lnstructions for the
Requester of Form W-9 for more information.
Also see Special rules for partnerships, earlier.
What is FATGA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a
participating foreign financial institution to report all United States
account holders that are specified United States persons. Certain
payees are exempt from FATCA reporting. See Exemption from FAT1A
reporting code, laier, and the lnstructions for the Requester of Form
W-9 for more information.
Updating Your lnformation
You must provide updated information to any person to whom you
claimed to be an exempt payee if you are no longer an exempt payee
and anticipate receiving reportable payments in the future from this
person. For example, you may need to provide updated information if
you are a C corporation that elects to be an S corporation, or if you no
longer are tax exempt. ln addition, you must furnish a new Form W-9 if
the name or TIN changes for the account; for example, if the grantor of a
grantor trust dies.
Penalties
Failure to furnish TlN. lf you fail to furnish your correct TIN to a
requester, you are subject to a penalty of $50 for each such failure
unless your failure is due to reasonable cause and not to willful neglect.
Civil penalty for lalse inlormation with respect to withholding. lf you
make a false statement with no reasonable basis that results in no
backup withholding, you are subject to a $500 penalty.
Form W-9 (Rev- 10-201 8)eaga 3
Criminal ponalty lor falsifying information. Willfully falsifying
certifications or affirmations may subject you to criminal penalties
including fines and/or imprisonment.
Misuse of TlNs. It the requester discloses or uses TlNs in violation of
federal law, the requester may be subject to civil and criminal penalties.
Specific lnstructions
Line 1
You must enter one of the following on this line; do not leave this line
blank. The name should match the name on your tax return.
lf this Form W-9 is for a joint account (other than an account
maintained by a foreign financial institution (FFl)), list first, and then
circle, the name of the person or entity whose number you entered in
Part I of Form W-9. lf you are providing Form W-g to an FFI to document
a joint account, each holder of the account that is a U.S. person must
provide a Form W-9.
a, lndividual. Generally, enter the name shown on your tax return. lf
you have changed your last name without informing the Social Security
Administration (SSA) of the name change, enter your tirst name, the lait
name as shown on your social security card, and your new last name.
Note: lTlN applicant: Enter your individual name as it was entered on
your Form W-7 application, line 1a. This should also be the same as the
name you entered on the Form 104O/1O4ON1040EZyou filed with your
application.
b, Sole proprietor or single-member LLC. Enter your individual
name as shown on your 1040/104ON1040E2 on line 1. you may enter
your business, trade, or "doing business as', {DBA) name on line 2.
c. Partnership, LLC that is not a single-member LLC, C
corporation, or S corporation. Enter the entiiy's name as shown on the
entiiy's tax return on line'1 and any business, trade, or DBA name on
Iine 2.
d. Other entities. Enier your name as shown on required U.S. lederal
tax documents on line 1. This name should match the name shown on the
charter or other iegal document creating the entity. you may enter any
business, trade, or DBA name on line 2.
e. Disregarded entity. For U.S. federal tax purposes, an entlty that is
disregarded as an entity separate from its owner is treated as a
'?isregarded entity." See Regulations section 301 .7201-2(c)(2){iii). Enter
the owner's name on line 1. The name of the entity entered on line 1
should never be a disregarded entity. The name on line 1 should be the
name shown on the income tax return on which the income should be
reported. For example, if a foreign LLC that is treated as a disregarded
entity for U.S. federal tax purposes has a single owner that is a U.S.
person, the U.S. owner's name is required to be provided on line 1. lf
the dlrect owner of the enlity is also a disregarded entity, enter the first
owner that is not disregarded for federal tax purposes. Enter the
disregarded entity's name on line 2, "Business name/disregarded entity
name." lf the owner of the disregarded entity is a foreign person, the
owner must complete an appropriate Form W-8 instead of a Form W-9.
This is the case even if the foreign person has a U.S. TlN.
Line 2
lf you have a business name, trade name, DBA name, or disregarded
entity name, you may enter it on line 2.
Line 3
Check the appropriate box on line 3 for the U.S. federal tax
classification of the person whose name is entered on line 1. Check only
one box on line 3.
Line 4, Exemptions
lf you are exempt lrom backup withholding and/or FATCA reporting,
enter in the appropriate space on line 4 any code(s) that may apply to
you.
Exernpt payee code.
o Generally, individuals (including sole proprietors) are not exempt from
backup withholding.
r Except as provided below, corporations are exempt from backup
withholding for certain payments, including interest and dividends.
o Corporations are not exempt from backup withholding for payments
made in settlement of payment card or third party network transactions.
. Corporations are not exempt from backup withholding with respect to
attorneys' fees or gross proceeds paid to attorneys, and corporations
that provide medical or health care services are not exempt with respect
to payments reportable on Form 1099-M|SC.
The following codes identify payees that are exempt from backup
withholding. Enter the appropriate code in the space in line 4.
1 -An organization exempt from tax under section 501(a), any lRA, or
a custodial account under section 403(bX7) if the account satisiies the
requirements of section 401(D(2)
2-The United States or any of its agencies or instrumentalities
3-A state, the Diskict of Columbia, a U.S. commonwealth or
possession, or any of their political subdivisions or instrumentalities
4-A foreign government or any of its political subdivisions, agencies,
or instrumentalities
5-A corporation
6-A dealer in securities or commodities required to register in the
United States, the District of Columbia, or a U.S. commonwealth or
possession
7-A fuiures commission merchant registered with the Commodity
Futures Trading Commission
8-A real estate investment trust
9-An entity registered at all times during the tax year under the
lnvestment Company Act of 1940
1 0 -A common trust fund operated by a bank under section SB4(a)
1 1 -A financial institution
12-A middleman known in the investment community as a nominee or
custodian
13-A trust exempt from iax under section 664 or described in section
4947
lF the sntity/person on line 1 is
a(n)...
THEN check the box lor . . .
. Corporation Corporation
. lndividual
. Sole proprietorship, or. Single-member limited liability
company (LLC) owned by an
individual and disregarded for U,S
federal tax purposes.
lnd ividual/sole proprietor or single-
member LLC
. LLC treated as a partnership for
U.S" federal tax purposes,
. LLC that has iiled Form 8832 or
2553 to be taxed as a corporation,
or
. LLC that is disregarded as an
entity separate from its owner but
the owner is another LLC that is
not disregarded for U.S. federal tax
purposes.
Limited liability company and enter
the appropriate tax classif ication.
(P= Partnership; C= C corporation;
or S= S corporation)
e Partnership Partnership
. Trusuestate TrusVestate
Form W-9 (Rev. 10-2018)Page 4
The following chart shows types of payments that may be exempt
from backup withholding. The chart applies to the exempt payees listed
above, 1 through 13.
Payments made in settlement of Exempt payees 1 through 4
payment card or third party
transactions
1 See Form 1099-M|SC, Mlscellaneous lncome, and its instructions.
'However, the following payments made to a corpotation andreportable on Form 1099-MISC are not exernpt fiom backup
withholding: medical and health care payments, attorneys'fees, gross
proceeds paid to an attorney reportable under section 6045(f), and
payments for services paid by a federal executive agency.
Exemption from FATGA reporting code. The foliowing codes identify
payees that are exempt from reporting under FATCA. These codes
apply to persons submitting this form for accounts maintained outside
of the United States by certain foreign financial institutions. Therefore, if
you are only submitting this form for an account you hold in the United
States, you may leave this field blank. Consult with the person
requesting this form if you are uncertain if the financial jnstitution is
subject to these requirements. A requester may indicate that a code is
not required by providing you with a Form W-9 with .,Not Applicable" (or
any similar indication) written or printed on the line for a FATCA
exemption code.
A-An organization exempt from tax under section S01(a) or any
individual retirement plan as defined in section 7701(a)(S7)
B-The United States or any of its agencies or instrumentalities
C-A siate, the District oi Columbia, a U.S. commonwealth or
possession, or any of their political subdivisions or jnstrumentalities
D-A corporation the stock of which is regularly traded on one or
more established securities markets, as described in Regulations
section 1.1472-t(cXtXi)
E-A corporation that is a member of the same expanded affiliated
group as a corporation described in Regulations section 1 .1 472-1(cX1Xi)
F-A dealer in securities, commodities, or derivative financial
instruments (lncluding notional principal contracts, futures, forwards,
and options) that is registered as such under the laws of the United
States or any state
G-A real estate investment trust
H-A regulated investment company as defined in section g51 or an
entity registered at all times during the tax year under the lnvestment
Company Act of 1940
l-A common trust fund as defined in seciion SB4(a)
J-A bank as defined in section 581
K-A broker
L-A trust exempt from tax under section 664 or described in section
aeaT(a)(1 )
M A tax exempt lrust under a section 403{b) plan or section 457{9)
plan
Not€: You may wish to consult with the financial institution requesting
this form to deiermine whether the FATCA code and/or exempt payee
code should be completed.
Line 5
Enter your address {number, slreet, and apartment or suite number).
This is where the requester of this Form W-9 will mail your inlormation
returns. lt this address differs from the one the requester already has on
file, write NEW at the top. lf a new address is provided, there is stlll a
chance the old address will be used until the payor changes your
address in their records.
Line 6
Enter your city, state, and ZIP code.
Part l. Taxpayer ldentification Number (TlN)
Enter your TIN in the appropriate box. lf you are a resident alien and
you do not have and are not eligible to get an SSN, your TIN is your IRS
individual taxpayer identification number (lTlN). Enter it in the social
security number box. lf you do not have an lTlN, see How to get a TIN
below,
lf you are a sole proprietor and you have an ElN, you may enter either
your SSN or ElN"
lf you are a single-member LLC that is disregarded as an entity
separate from its owner, enter the owner's SSN (or ElN, if the owner has
one). Do not enter the disregarded entity's ElN, lf the LLC is classified as
a corporation or partnership, enter the entity's ElN.
Note: See What Name and Number To Give the Requester, later, for
further clarrfication of name and TIN combinations,
How to get a TlN. lf you do not have a TlN, apply for one immediately.
To apply for an SSN, get Form SS-5, Application for a Social Security
Card, from your local SSA office or get this form online at
www.SSA.gov. You may also get this form by calling 1-BOO-772-1219.
Use Form W-7, Application for IRS lndividual Taxpayer ldentification
Number, to apply for an lTlN, or Form SS-4, Application for Employer
ldentification Number, to apply for an ElN, You can apply for an EIN
online by accessing the IRS website at www.irs.govlBusrnesses and
clicking on Employer ldentification Number {ElN) under Starting a
Business. Golowww.irs.govlForms to view, download, or print Form
W-7 and/or Form SS-4. Or, you can go to www.irs.gav/OrderForms to
place an order and have Form W-7 and/or SS-4 mailed to you within 10
business days.
lf you are asked to complete Form W-9 but do not have a TlN, apply
for a TIN and write "Applied For" in the space for the TlN, sign and date
the form, and give it to the requester. For interest and dividend
payments, and certain payments made with respect to readily kadable
instruments, generally you will have 60 days to get a TIN and give it to
the requester before you are subjecl to backup withholding on
payments. The 60-day rule does not apply to other types of payments.
You will be subject to backup withholding on all such payments until
you provide your TIN to the requester.
Note: Entering "Applied Fof' means that you have atready applied for a
TIN or that you intend to apply for one soon.
Caution: A disregarded U.S. entity that has a foreign owner must use
the appropriate Form W-8.
Part ll. Certification
To establish to the withholding agent that you are a U.S. person, or
resident alien, sign Form W-9. You may be requested to sign by the
withholding agent even if item 1, 4, or 5 below indicates otheruise.
For a,joint account, only the person whose TIN is shown in Part I
should sign (when required). ln the case of a disregarded entity, the
person identified on line 't must sign. Exempt payees, see Exempt payee
code, earliet.
Signature requirements. Complete the certification as indicated in
itemslthrough5below.
lF the payment is for. ,
lnterest and dividend payments
Broker transactions
Barter exchange transactions and
patronage dividends
Payments over $600 required to be
reported and direct sales over
$5,0001
THEN the payment is exemptfor...
All exempt payees except
lor 7
Exempt payees 1 through 4 and 6
through 11 and all C corporations.
S corporations must not enter an
exempt payee code because they
are exempt only for sales of
noncovered securities acquired
prior to 2012.
Exempt payees 1 through 4
Generally, exempt payees
1 through 52
Form W-9 (Rev. 10-2018)Page 5
1. lnterest, dividend, and barter exchange accounts opened
before 1984 and broker accounts considered activ€ during lg8it.
You must give your correct TlN, but you do not have to sign the
certification.
2- lnterest, dividend, broker, and barter exchange accounts
opened after 1983 and broker accounts considered inactive during
'1983. You must sign the certification or backup withholding will apply. lf
you are subject to backup withholding and you are merely providing
your correct TIN to the tequester, you must cross out item 2 in the
certification before signing the form.
3. Real estate transactions. You must sign the certification. you may
cross out item 2 of the certification.
4. Other payments, You must give your correct TlN, but you do not
have to sign the certification unless you have been notified that you
have previously given an incorrect TIN. "Other payments" include
payments made in the course of the requester's trade or business for
rents, royalties, goods (other than bills for merchandise), medical and
health care services (including payments to corporations), payments to
a nonemployee for services, payments made in settlement of payment
card and third party network transactions, payments to certain fishing
boat crew members and fishermen, and gross proceeds paid to
attorneys (including payments to corporations).
5. Mortgage interest paid by you, acquisition or abandonment of
secured propeny, cancellation of debt, qualitied tuition program
payments (under section 5291, ABLE accounts (under section 529A),
lRA, Coverdell ESA, Archer MSA or HSA contributions or
distributions, and pension distributions- You must give your correct
TlN, but you do not have to sign the certification.
What Name and Number To Give the Reguester
For this of account:Give name and SSN ol:
For this type of account:Give name and EIN of:
14. Accounl with tho The entity
Agriculture in the name ol a public
entity (such as a state or local
government, school district, or
prison) that recejves agricultural
program paymentB
1 5. Grantor hust filing under the Form
104,l Filing l\4ethod or the Optional
Forn 1099 Filing Method 2 (see
Regulations section 1,671 -a(bXZ)(i)(B))
The trusl
1 List first and circle the name of the person whose number you furnish.
lf only one person on a joint account has an SSN, that person's number
must be furnished.
2 Circle the minor's name and furnish the minor's SSN.
3 You must show your individual name and you may also enter your
business or DBA name on the "Business name/disregarded entity"
name line. You may use either your SSN or EIN (if you have one), but the
IRS encourages you to use your SSN.
a List first and circle the name of the trust, estate, or pension trust. (Do
not furnish the TIN of the personal representative or trustee unless the
legal entity itself is not designated in the account title.) Also see Specral
rules for partnerships, earlier.
*Note: The grantor also must provide a Form W-9 to trustee of trust.
Note: lf no name is circled when more than one name is listed, the
number will be considered to be that ot the first name listed.
Secure Your Tax Records From ldentity Theft
ldentity theft occurs when someone uses your personal information
such as your name, SSN, or other identifying information, without your
permission, to commit fraud or other crimes. An identity thief may use
your SSN to get a job or may file a tax return using your SSN to receive
a refund.
To reduce your risk:
. Protect your SSN,
r Ensure your employer is protecting your SSN, and
. Be careful when choosing a tax preparer.
lf your tax records are affected by identity theft and you receive a
notice from the lRS, respond right away to the name and phone number
printed on the IRS notice or letter.
lf your tax records are not currently affected by identity theft but you
think you are at risk due to a lost or siolen purse or wallet, questionable
credit card activity or credii report, contact the IRS ldentity Theft Hotline
at 1-800-908-4490 or submit Form 14039.
For more information, see Pub. 5027, ldentity Theft lnformation for
Taxpayers.
Victims of identity theft who are experiencing economic harm or a
systemic problem, or are seeking help in resolving tax problems that
have not been resolved through normal channels, may be eligible for
Taxpayer Advocate Service |IAS) assistance. You can reach TAS by
calling the TAS toll-free case intake line al 1-877-777-4778 or TlY/f DD
1 -800-829-4059.
Protect yourself from suspicious emails or phishing schemes.
Phishing is the creation and use of email and websites designed to
mimic legitimate business emails and websites. The most common act
is sending an email to a user falsely claiming to be an established
legitimate enterprise in an attempt to scam the user into surrendering
privaie information that will be used for identity theft.
1. lndividual
2. Two or more jndividuals 0oint
account) other than an account
maintained by an FFI
3. Two or morg U.S" persons
toint account mainiained by an FFI)
4. Custodial account o1 a minor
(Uni{orm Gifi to Minors Act)
5. a. Ths usual revocable savings trust
{grantor is also trustee)
b. So-called irust account lhat is not
a legal or valid trust under state law
6. Sole proprielorship or disregarded
entity owned by an individual
7. Grantor trust filing under Optional
Form 1099 Filing Method 1 (see
Begulations section 1.6/1 -4(bX2Xi)
The individual
Tho actual owner oi the account or, if
combined funds, the first individual on
the accountl
Each holder of the account
The minor2
The grantor-lrusteel
The actual ownerl
The ownsr3
The grantor'
Give name and EIN of:
Legal enlitya
The corporation
The organization
The partnership
8.
For this type of accountr
not owned by an The owner
individual
9. A valid trust, eslate, or pension lrust
10, Corporation or LLC electing
corporate status on Form 8832 or
Form 2553
11. Association, club, religious,
charitable, educational. or other 1ax-
exempt organization
12, Partnership or mulli-member LLC
13. A broker or registered nominee The broker or nominee
Form W-9 (Flev, 10-2018)eage 6
The IRS does not initiate contacts with taxpayers via emails. Also, the
IRS does not request personal detailed information through email or ask
taxpayers for the PIN numbers, passwords, or similar secret access
information for their credit card, bank, or other financial accounts.
lf you receive an unsolicited emaii claiming to be from the lRS,
foruard this message to phishing@irs.gov. You may also report misuse
of the IRS name, logo, or other IRS property to the Treasury lnspector
General for Tax Administration IIGTA) at 1-800-366-4484. You can
forward suspicious emails to the Federal Trade Commission at
spam@uce.gov or repod them at www.ftc.govlcomplaint. you can
contact the FTC at www.ftc.govlidtheft or 877-IDTHEFT (877-4g8-4038).
lf you have been the victim of ideniity theft, see www.ldentityTheft.gov
and Pub. 5027.
Visil www.irs.gov/ldentityTheft to learn more about identity theft and
how to reduce your risk.
Privacy Act Notice
Section 61 09 of the lnternal Revenue Code requires you to provide your
correct TIN to persons (including federal agencies) who are required to
file information returns with the IRS to report interest, dividends, or
ceftain other income paid to you; mortgage interest you paid; the
acquisition or abandonment of secured property; the cancellation of
debt; or contributions you made to an lRA, Archer MSA, or HSA. The
person collecting this lorm uses the information on the form to {ile
information returns with the lRS, reporting the above information.
Routine uses of this information include giving it to the Department of
Justice for civil and criminal litigation and to cities, states, the District of
Columbia, and U,S. commonwealths and possessions for use in
administering their laws, The information also may be disclosed to other
countries under a treaty, to federal and state agencies to enforce civil
and criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism. You must provide your TIN whether or
not you are required to file a tax return. Under section 3406, payers
must generally withhold a peroentage of taxable interest, dividend, and
certain other payments to a payee who does not give a TIN to the payer
Certain penalties may also apply for providing false or fraudulent
information.
lntemal Revenue Servise
Date: April 12, 2003
Laughing Horse Arts Foundation
P.O. Box 214
Ellensburg, WA 98926-0214
Departrnent of the Treasury
P.0. Box 25O8
Clncinnati, OH 4S301
Person to Gontact:
Ronnie Clemons
Customer Service Representative
Tolt Free Telephone Number:
ll:00 a*n. to 6:30 pm. EST
877-829-5500
Fax Numher:
513-263*3756
Federal ldentification Nurnber:
91-'t211 173
Dear Sir:
This is in response to your Certificate Of Amendment, filed July 6, 1999, in the State of Washington,
changing the organization's name from Ellensburg Summer Theater Foundation, to the above as listed
Our records indicate that a determination letter issued in July 1984, granted your organizalion exemption
frorn federal income tax under section 501(cX3) of the lntemal Revenue Code. That letter is still in effect.
Based on information subsequently submitted, we classified your otganization as one that is not a private
foundation within the meaning of section 509(a) of the Code because it is an organization descrlbed in
sectlons 5o9(a)(1) and 1 7o(b){1XAXvD,
This classification was based on the assumption that your organization's operations would continue as stdted
in the application. lf your organization's seurces of support, or its character, method of operations, or
purposes have changed, please let us know so we can considerthe effect of the change on the exempt
status and foundation status of your organization.
Your organization is required to file Form gg0, Return of Organizatton Exemptfrom lncome Tax, only if its
gross receipts eadr year are normally more than $25,000. lf a retum is required, it must be filed by the 15th
day of the fif.tfi month after the end of the organization's annual accounting period. The law imposes a
psnalty of $20 a day, up to a maxirnum of S10,000, when a retum is filed late, unless there is reasonable
cause for the delay,
All exempt organizations (unless specifically excluded) are liable for taxes under the Federal lnsurance
Conffibutions Act (social security taxes) on remuneration of $100 or more paid to each emptoyee during a
calendar year- Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act
(FUrA),
Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the
Code. However, these organizalions are not automatically exempt from other federal excise taxes.
Donors may deduct contributions to your organization as provided in section '170 of the Code. Bequests,
legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and
gift tax purposes if they meet the applicable pmvisions of sections 2055. 2106, and 2522 ot tho Code.
2
Laughing Horse Arts Foundation
91-12't1173
Your organizabon is not required to file federal income tax returns unless it is subject to the tax on unrelated
business income under section 511 of the Code. lf your organization is subject to this tax, it must file an
income tax retum on the Form 990-T, ExemptOrganization Business lncomeTax Retum, ln this letter, we
are not determining whether any of your organization's present or proposed activities are unrelated trade or
business as defined in section 513 of the Code.
The law requires you to make your organizetion's annual return available for public inspection wlthout charge
for three years after the due date of lhe refum. lf your organization had a copy of its application for
recognition of exemption on July 15, 1987, it is also rcquired to make available for public inspection a copy of
the exemption applicatisn, any supporting documents and the exemption le$er to any individual who requests
such documents in person or in writing. You can charge only a reasonable fee for reproduction and astual
postage costs for the-copied materials. The law does not require you to provide copies of public inspeclion
documents that are widely available, such as by posting them on the lntemat (Wortd Wde Web), You may
be liable for a penalty of $20 a day for eadr day you do not make these documents available fior public
inspec*irrn (up-to a rnaxirnum of $1l},000-i* the eass af an annual retr:nr|,
Because this letter could help resolve any questions about your organization's exempt statris and foundation
status, you should keep it with lhe organization's permanent records.
lf you have any questions, please call us at the telephone number shown in the heading of this letter.
This letter affirms your organization's exempt stiatus.
Sincerbly,
John E. Ricketts, Director, TE/GE
Customer Account Servlces
925-7037
933-1 500
925-9844
933-1600
925-9800
962-6888
925-931 9
925-4734
933-1 500
9254244
962-9400
962-5585
Exhibil C
Lodging Worksheet - 2019
Online survey
Air B&B / Vacation homes z 2 4
Total - Short Term Vacation Rentals (STVR)4
Stayed - Friends / Relatives 12
KOA 31 31 62
Lodging Friday Saturday Totals
Comfort lnn - Amanda *52 52 104
rays lnn 25 25 50
Econolodge 38 39 77
Hampton lnn - Christine 3 3 6
Red Lion lnn 15 30 45
uper I 40 40 80
Total H/M 352
Yakima River RV Park 0 0 0
Total Gamp/RV 62
Total Lodging 440
No Discrimination
E&JRV Park 13 13 26
ilotel 6 full both davs 72
Holiday lnn Express 66
Lincoln Suites full both days 110
274
Exhibit Ar
Tickets 20L9
Ticket Sales with recorded zipcodes Kiftias
Gountv
Out of
Countv Totals Unknown
U nrestricted Contribution Tickets 142 142
Ghamber Ticket Sales 43 43 5
ShowClix 284 383 667 23
Recorded during the Festival 48 42 90 374
Totals 517 425 942 442
55%45o/o 100o/o
Comp Tickets
Band Member Tickets 74 181 255
Jazz Camp Friday Night 14 94 108
Donated Tickets to non-profits 8 16 24
Sunday - Free Sponsored Concert 468
Volunteers 10+ hrs
Totals
34
130 299
8
429
42
-30o/o 70o/o 100%
-Total Tickets 647 724 1371 870
47%53o/o 100%
Total tickets 2018 Festival 2241
Jazzin the Valley Festival Survey Results
Of the surveys that reported resident locations:
Kittitas County:43o/o
Out of County 57%
Exhibit A2
77To reported staying at least one night
59% reported two or more nights
Jazzin the Valley On-Line Suruey Results
Of the surveys that reported resident locations:
Kittitas Co 38o/o
Out of County 620/o
Exhibit A3
Volunteer Hours - 2018
2021Volunteer Hours
Board Members Board Meetings Committee
Meetings
lndividual
Reponsibilites Festival Total
Brunner Micah 16 30 54 8 108
Burke Amv 16 12 50 12 90
Smith Joel 10 0 0 36 46
Smith Marie 10 15 16 10 51
;olberg Jov 12 6 240 '10 268
Solberg Don 20 30 110 30 190
Stanlev Laura 18 15 37 19 89
Swartz Tonv 25 30 100 35 190
Warren Linda 20 20 25
Wallen Norm 10 I 10 28
Estimated 2020 Hours
with no Festival 157 165 617
1060
total prefestival hours 940
Music 50
Facitlities 50
y'olunteers 20
Promotions 15
135 Total Volunteer Hours I 195
Volunteer Hours - 2018
2019 Volunteer Hours
Past Board
Members
Board Members Board Meetings Committee
Meetinqs
lndividual
Reponsibilites Festival Total
Beck Dan 6 2 27 35
Brotherton John 16 8 51 60 135
Brunner Micah 16 30 54 50 150
,ruva Chris 8 20 60 10 98
Burke Amv 16 12 70 12 110
Fraser Rob 12 15 52 15 94
Korte Viroinia 16 30 160 206
Smith Joel 10 16 110 36 172
Smith Marie 10 8 100 10 128
Solbero Jov 12 6 240 10 268
Solberg Don 20 30 110 20 '180
olberg Ona 18 12 25 32 87
,tanley Laura 18 28 37 19 102
Swartz Tonv 25 30 100 35 190
Wallen Norm 10 8 10 2A
Wineqar Kori 16 30 100 146
Debbie 28 28
Svdnev 50 50
Sharoe Larry 20 12 32
2129
Committees
lVlusic 203
Facitlities 121
Volunteers 200
Promotions 95
6't 9
Volunteer Hours - 2018
Projected Volunteers 2022:
Based on the last 3 years of calculated hours, and the alterations in this years planned festival
specifically designed to reduce dependence on a large board and many volunteers, we esfimate
that similar will fall between 2019 and the limited 2021 Festivals
Board Members Board Meetings Committee
Meetinqs
lndividual
Reoonsibilites Festival Total
Brunner nicah 16 30 54 20 120
Burke Amv 16 12 50 12 90
Smith Marie 10 10 16 10 46
rolberq Jov 12 6 200 10 228
Solberq Don 20 30 240 30 320
Stanley Laura 18 15 37 19 89
Tony 25 30 24A 35 330
Linda 20 20 20 25 85
Wallen Norm 10 B 10 20 48
1 356
Commiftees
Music 200
Facitlities 100
Volunteers 150
Promotions 90
540 Total Volunteer Hours 1896
Exhibit "8"
Guidelines and Requirements for
Expenditure Reimbursements from Lodging Tax
Section 1. Brandlne
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 Siles must include the County's and appropriate City's tourism
website logo or URL with an operational link to the site(s). The URL landing page must use the
correct logos and have a link to centralwashingtonoutdoor.com. Contractors must either keep
the landing page active until time of reimbursement or use a screen capture for full
reimbursement. (lf you are using a live logo as the link to CWO, please ensure the hyperlink is
shown in the screen capture). 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
appea rance.
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, social media etc.) must include the County's and appropriate
City's tourism website logo (or URL with a one-click away operational hyperlink). The URL
landing page must use the correct logos and have a link to centralwashingtonoutdoor.com.
Contractors must either keep the landing page active until time of reimbursement or use a
screen capture for full reimbursement. (lf you are using a live logo as the link to CWO, please
ensure the hyperlink is shown in the screen capture). 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 Advertisinf, 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 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.
All logos and website information may be obtained by contacting the Director of Tourism, Kittitas
County Chamber of Commerce.
Section 2. Advertisins 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 AdvertisinR:
1' Print advertising placed with any media provider which operates exclusively outside of
Kittitas County may be reimbursed al TOOo/o 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 to 1"0 days prior to
the event may be reimbursed atL}oo/o 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 specifliing 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. Tel sron ising:
1'. Television advertising placed with any media provider outside the YakimalKittitas 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 att}O%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 8,2(al above, advertising may be reimbursed at the rate of 70% of
the total cost, including any production costs.
C. Online Advertisine:
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 specifuing 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:
1' Direct mail advertising may be reimbursed at LOO% of the cost, including any production
cost, for each item mailed or shipped to a destination outside of Kittitas County. tn 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. FlveLslPosl_ers:
1. Flyers or posters which are placed outside of Kittitas County may be reimbursed aL LOO% of
the cost, including any production cost. ln orderto 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 poste r/flyer must be provided
along with other required documentation.
2. Banners which are placed inside of Kittitas County may be reimbursed at I00% of the cost,
including any production costs. ln order to receive reimbursement, the banner cannot list a
specified date or location. Request can only be made one time,3. Signage (site layout use only) which are placed inside of the venue/facility of the event may
be reimbursed at 100% of the cost, including any production costs. ln order to receive
reimbursement, the signage cannot list specified date or location. Request can only be
made one time, (i.e. ADA Parking/Parking, Loading Zone, Evacuation Route, Bathrooms, and
Stage locations)
[. Radio-Adverlisine:
t. Radio advertising placed with any media provider located outside of Kittitas County may be
reimbursed at LOO% 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 ofthe event and up to 7 days prior to
the event may be reimbursed at lOOo/o 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,Z(al above, advertising may be reimbursed at the rate of 30% of
the total cost, including any production costs.
G. Operation Reimbursement:
L. operation costs may be reimbursed IOo% of the paid invoice cost. ln order to receive
reimbursement operations invoice must an approved cost from the Consolidated Lodging
Tax committee members list. lnvoice provided must include notation of payment with proof
of payment.
2. Mileage reimbursements that are outside of 50 miles of Kittitas County may be reimbursed
al 7O0% of cost. ln order to receive reimbursement, a signed statement from the receiver
along with other required documentation. Mileage reimbursement subject to IRS mileage
reimbursement rates which may change annually.
3. ltems not eligible for reimbursement:
a. Salaries of employees
b. Capitol purchases- any item with 3+ years life and over S5,0OO.c. Licenses, permits, insurance, or credit card fees