Macon County Fair Association

Tax-deductible

Decatur, IL501(c)(3)Recreation & SportsEIN 37-6047617Revenue $647K in FY2024

On file with the IRSmaconcountyfair.org/index.html3700 N Westlawn Ave, 62526-9291 · Decatur, ILTax-exempt since Jan 1955Publicly supported — 509(a)(2)

This page gets seen. Tell your story. Claim this org.

County Fair Association

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Run by 8 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $21K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$31K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$647K
+20% vs prior year
Spent
$740K
To programs
98%
Net assets
$538K
By yearFY2019–FY2024
Revenue
$647K
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2019$281K
FY2020$89K
FY2021$354K
FY2022$456K
FY2023$541K
FY2024$647K
Expenses
$740K
FY2024▲ +53%
Tap a bar for its year
Expenses by fiscal year
FY2019$260K
FY2020$97K
FY2021$271K
FY2022$384K
FY2023$485K
FY2024$740K
Net assets
$538K
FY2024▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2019$412K
FY2020$404K
FY2021$502K
FY2022$574K
FY2023$629K
FY2024$538K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1955.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $725K Management & general 2% · $15K

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Macon County Fair Association executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

Questions the 990 asks

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

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

Programs and updates

Macon County Fair Association is a recreation and sports nonprofit based in Decatur, IL.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $725K · in their own filed words · FY2024
01

County fair

$725Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$647K
Ln 12
Other incomeLn 4–11$334K
Fees for servicesLn 2g$258K
Gifts and grantsLn 1h$47K
Money outPt IX
$740K
Ln 25
Programscol B$725K
Managementcol C$15K
Owns and owesPt X
$538K
net assets · Ln 32
Cash and savingsLn 1–2$290K
Total assetsLn 16$569K
LiabilitiesLn 26$31K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$47K
Government grantsLn 1e$47K
Fees for servicesLn 2g$258K
Investment incomeLn 3$7K
Other incomeLn 4–11$334K
Total revenueLn 12$647K
Assets in detailPt X, end of year
CashLn 1$290K
Cash and savings togetherLn 1–2$290K
Land, buildings, equipmentLn 10c$273K
Other assetsLn 15$6K
Total assetsLn 16$569K
LiabilitiesLn 26$31K
Net assetsLn 32$538K
OperationsPt I, VI
EmployeesI 56
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$379K$290K
Land, buildings, equipmentLn 10c$290K$273K
Total assetsLn 16$700K$569K
LiabilitiesLn 26$69K$31K
Net assetsLn 32$631K$538K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$103K$103K
Pension plan contributionsLn 8$1K$1K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$9K$9K
Legal feesLn 11b$450$153$297
Accounting feesLn 11c$18K$6K$12K
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$1K$322$770
OccupancyLn 16$29K$29K
InterestLn 20$897$897
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$504K$502K$2K
All other expensesLn 24e$3K$3K$623
Total functional expensesLn 25$740K$725K$15K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $647K$740K−$93K$538K 990 PDF
FY2023 $541K$485K$55K$629K 990 PDF
FY2022 $456K$384K$72K$574K 990 PDF
FY2021 $354K$271K$83K$502K 990 PDF
FY2020 $89K$97K−$8K$404K 990 PDF
FY2019 $281K$260K$20K$412K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $646,934 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $31,150$46,596
I-9 Program service revenuePrior year $244,361$258,470
I-10 Investment incomePrior year $7,989$7,475
I-11 Other revenuePrior year $257,173$334,393
I-12 Total revenuePrior year $540,673$646,934
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $75,626$114,435
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $407,734$625,827
I-18 Total expensesPrior year $483,360$740,262
I-19 Revenue less expensesPrior year $57,313−$93,328
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $646,934 across 7 lines filed
Lines not itemized here account for $270,363 of total revenue; see the IRS return.
VIII-1e Government grants$46,596
VIII-1h Total contributions, gifts and grants$46,596
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $258,470$258,470
VIII-3 Investment incomeRelated to mission $7,475$7,475
VIII-6 Net rental income or lossRelated to mission $9,395 · Unrelated business −$46,329−$36,934
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $100,964$100,964
VIII-12 Total revenueRelated to mission $682,166 · Unrelated business −$81,828$646,934
Part IX · Statement of functional expenses $740,262 across 15 lines filed
IX-7 Other salaries and wagesPrograms $102,731$102,731
IX-8 Pension plan contributionsPrograms $1,109$1,109
IX-9 Other employee benefitsPrograms $2,094$2,094
IX-10 Payroll taxesPrograms $8,501$8,501
IX-11b Legal feesPrograms $153 · Management $297$450
IX-11c Accounting feesPrograms $6,055 · Management $11,755$17,810
IX-11g Other fees for servicesPrograms $8,583$8,583
IX-12 Advertising and promotionPrograms $8,427$8,427
IX-13 Office expensesPrograms $322 · Management $770$1,092
IX-16 OccupancyPrograms $29,018$29,018
IX-20 InterestPrograms $897$897
IX-22 Depreciation, depletion and amortizationPrograms $26,079$26,079
IX-23 InsurancePrograms $26,001$26,001
IX-24 Other expenses (24a–d)Programs $502,090 · Management $1,989$504,079
IX-24e All other expensesPrograms $2,768 · Management $623$3,391
IX-25 Total functional expensesPrograms $724,828 · Management $15,434 · Fundraising $0$740,262
Part X · Balance sheet $568,667 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $378,636$290,073
X-10c Land, buildings and equipment, netStart of year $289,940$272,755
X-15 Other assetsStart of year $31,178$5,839
X-16 Total assetsStart of year $699,754$568,667
X-17 Accounts payable and accrued expensesStart of year $11,788$4,994
X-24 Unsecured notes and loans payableStart of year $25,910$22,204
X-25 Other liabilitiesStart of year $31,178$3,919
X-26 Total liabilitiesStart of year $68,876$31,117
X-27 Net assets without donor restrictionsStart of year $630,878$537,550
X-32 Total net assets or fund balancesStart of year $630,878$537,550
X-33 Total liabilities and net assetsStart of year $699,754$568,667
Part XI · Reconciliation of net assets $537,550 net assets at year end
XI-1 Total revenue$646,934
XI-2 Total expenses$740,262
XI-3 Revenue less expenses−$93,328
XI-4 Net assets at start of year$630,878
XI-10 Net assets at end of year$537,550

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.