Scotland County Agricultural and Mechanical Society INC EIN 43-1855046

Scotland County Agricultural and Mechanical Society INC

EIN  43-1855046 Mutual-benefit / member-serving Memphis, MO Founded 1992
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Size
$100K–1M
What they do
a member-serving organization
Leadership
David Jackson · Director
Money in and out
$611K revenue, $482K expenses
Bottom line
+21% surplus margin

Scotland County Agricultural and Mechanical Society INC is a member-serving organization based in Memphis, MO, formed in 1992. For fiscal year 2025 it reported $611K in revenue, $482K in expenses, and $205K in net assets.Pt I

Reported financial activity · FY2025
Total revenue
$611K
Pt VIII · Ln 12
Total expenses
$482K
Pt IX · Ln 25
Net assets
$205K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $129K
Where spending went · Part IX cols B–D
Fundraising $1.00
Surplus margin
+21%
revenue over expenses, this year▼ -22% vs prior filing year
Program spending
0%
of expenses reach programs

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$611K
FY2025▲ +776%
Total revenue
$611K
Pt VIII · Ln 12
Total expenses
$482K
Pt IX · Ln 25
Net assets
$205K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$129K
Total assetsPt X · Ln 16$205K
Program-expense ratioPt IX · col B
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2025.
01

2025 county fair provides somewhere for the youth in scotland county to exhibit their animals and have nightly entertainment well attended

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CScotland County Agricultural and Mechanical Society INC
EINHdr · item D43-1855046
Principal addressHdr · item CMemphis, MO
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1992
State of legal domicileHdr · item MMO
Exempt statusHdr · item I501(c)(5) · active
NTEE classificationIRS BMFFood & Agriculture (K20)
Ruling yearIRS BMFSep 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$590K · 97%
Other revenue$20K · 3%
Contributions & grants97%$590K
Other revenue3%$20K
Investment income$809
Total revenueLn 12$611K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Fundraising $1.00
Fundraising100%$482K
Total functional expensesLn 25$482K

Balance Sheet

Part X · end of year
CashLn 1$109K
Total assetsLn 16$205K
Total liabilitiesLn 26$0
Total net assetsLn 32$205K
Months of cash on handcomputed2.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $109K · Operating expenses/yr $482K
2.7 months
Where the money goes
Program services
Program services $0 · Total expenses $482K
0%
Management & General
Management & general $0 · Total expenses $482K
0%
Fundraising
Fundraising $482K · Total expenses $482K
100%
Cost to raise $1
Fundraising expense $482K · Solicited contributions $590K
$0.82 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $590K · Total revenue $611K
97%
Government reliance
Government grants — · Total revenue $611K
Earned-income share
Program service revenue $0 · Total revenue $611K
0%
Investment reliance
Investment income $809 · Total revenue $611K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $482K
0%
Growth & trend
Revenue growth (YoY)
This year $611K · Prior year $70K
+776%
Revenue CAGR
FY2020 $94K · FY2025 $611K
+46%
Net-asset trend (YoY)
End of year $205K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $611K · Expenses $482K
+21%
Liabilities-to-Assets
Total liabilities — · Total assets $205K
Net-asset ratio
Net assets $205K · Total assets $205K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $205K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual David Jackson · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $482K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $482K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Fundraising cost ratio 82%
Revenue growth 776%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$611K revenue · viewing · ⤓ 990 PDF
FY2024$70K revenue · ⤓ 990 PDF
FY2023$44K revenue · ⤓ 990 PDF
FY2022$123K revenue · ⤓ 990 PDF
FY2021$72K revenue · ⤓ 990 PDF
FY2020$94K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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