Gcl&fa INC FY2024 filing

Tax-deductible

Lawrenceville, GA501(c)(3)Since 1980Recreation & SportsEIN 58-1946962Revenue $2.3M in FY2024

On file with the IRSgwinnettcountyfair.comPo Box 1352, 30046-1352 · Lawrenceville, GATax-exempt since Sep 1991Publicly supported — 509(a)(2)

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The mission of Gcl&fa, INC. Is to promote gwinnett county through charitable purposes and agricultural education for the public.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$125K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $231K a year · 12% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$125K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
0.08% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+0.3% vs prior year
Spent
$2.0M
To programs
90%
Net assets
$5.9M
By yearFY2020–FY2025
Revenue
$2.3M
FY2024+0.3%
Tap a bar for its year
Revenue by fiscal year
FY2020$199K
FY2021$2.0M
FY2022$2.4M
FY2023$2.3M
FY2024$2.3M
FY2025$2.5M
Expenses
$2.0M
FY2024▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$911K
FY2021$1.5M
FY2022$1.6M
FY2023$1.7M
FY2024$2.0M
FY2025$2.5M
Net assets
$5.9M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.8M
FY2021$4.2M
FY2022$5.0M
FY2023$5.6M
FY2024$5.9M
FY2025$5.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1991.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $1.8M Management & general 10% · $200K

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

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Who runs it and what they're paid

9 people listed on the 990; $125K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director/V-P
$15,100Pt VII · Sec A
$15,100Pt VII · Sec A
Director/Tre
$15,000Pt VII · Sec A
Director/Sec
$15,000Pt VII · Sec A
Director
$13,100Pt VII · Sec A
Director
$13,100Pt VII · Sec A
Director
$13,000Pt VII · Sec A
$13,000Pt VII · Sec A

Randy Davis’s $17K as Director/Sec is at the 4th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Randy Davis$17,000$15,000$15,000$15,000$13,000$700
James Freeman$17,000$15,100$15,000$15,000$12,900$800
William I Atkinson III$17,000$15,100$15,000$15,000$13,000$800
Patrick Cronin$16,900$15,000$15,000$15,000$13,000$800
Gary Farmer$15,000$13,000$12,900$13,000$11,000$800
Joe Michael Nash$15,000$13,000$13,000$13,000$10,700—
Kelly Parham$15,000$13,100$12,900$13,000$10,700$700
Brad Crowe$14,900$13,100$13,000$12,800$11,000$500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Educates the public about agriculture through annual fairs with livestock shows and exhibits.

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Provided by the organization

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1 program · $1.8M · in their own filed words · FY2024
01

Annual fair in september presented various livestock shows and exhibits. Public attendance was approximately 87,566. There were approximately 28 livestock and 347 other exhibits.

$1.8Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$2.3M
Investment incomeLn 3$39K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.8M
Managementcol C$200K
Owns and owesPt X
$5.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.7M
Total assetsLn 16$5.9M
LiabilitiesLn 26$5K
PeoplePt VI, VII
9
listed · VII A
PaidVII A9
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.3M
Investment incomeLn 3$39K
Gains on assetsLn 7−$20K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$229K
SavingsLn 2$2.4M
Cash and savings togetherLn 1–2$2.7M
Land, buildings, equipmentLn 10c$3.3M
Total assetsLn 16$5.9M
LiabilitiesLn 26$5K
Net assetsLn 32$5.9M
OperationsPt I, VI
EmployeesI 57
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.1M$2.7M
Land, buildings, equipmentLn 10c$2.5M$3.3M
Total assetsLn 16$5.6M$5.9M
LiabilitiesLn 26$4K$5K
Net assetsLn 32$5.6M$5.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$125K$125K
Other salaries and wagesLn 7$357K$357K
Other employee benefitsLn 9$27K$27K
Payroll taxesLn 10$27K$27K
Accounting feesLn 11c$14K$14K
Advertising and promotionLn 12$61K$61K
Office expensesLn 13$47K$47K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$212$212
Depreciation, depletion and amortizationLn 22$260K$260K$41
InsuranceLn 23$94K$94K
Other expenses (24a–d)Ln 24$610K$610K
All other expensesLn 24e$345K$332K$13K
Total functional expensesLn 25$2.0M$1.8M$200K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.5M$2.5M−$63K$5.9M 990 PDF
FY2024 Viewing $2.3M$2.0M$320K$5.9M 990 PDF
FY2023 $2.3M$1.7M$628K$5.6M 990 PDF
FY2022 $2.4M$1.6M$730K$5.0M 990 PDF
FY2021 $2.0M$1.5M$484K$4.2M 990 PDF
FY2020 $199K$911K−$712K$3.8M 990 PDF

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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 $2,292,976 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,269,554$2,254,414
I-10 Investment incomePrior year $16,323$38,562
I-11 Other revenue$0
I-12 Total revenuePrior year $2,285,877$2,292,976
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $446,517$536,936
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,210,994$1,436,126
I-18 Total expensesPrior year $1,657,511$1,973,062
I-19 Revenue less expensesPrior year $628,366$319,914
Part VI · Governance 0 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,292,976 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,254,414$2,254,414
VIII-3 Investment incomeExcluded from tax $58,609$58,609
VIII-7 Net gain or loss on sales of assetsRelated to mission −$20,047−$20,047
VIII-12 Total revenueRelated to mission $2,234,367 · Excluded from tax $58,609$2,292,976
Part IX · Statement of functional expenses $1,973,062 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $125,300$125,300
IX-7 Other salaries and wagesPrograms $357,018$357,018
IX-9 Other employee benefitsPrograms $27,255$27,255
IX-10 Payroll taxesPrograms $27,363$27,363
IX-11c Accounting feesManagement $14,500$14,500
IX-12 Advertising and promotionPrograms $61,201$61,201
IX-13 Office expensesManagement $47,133$47,133
IX-19 Conferences, conventions and meetingsPrograms $3,984$3,984
IX-20 InterestPrograms $212$212
IX-22 Depreciation, depletion and amortizationPrograms $260,347 · Management $41$260,388
IX-23 InsurancePrograms $93,799$93,799
IX-24 Other expenses (24a–d)Programs $610,260$610,260
IX-24e All other expensesPrograms $332,108 · Management $12,541$344,649
IX-25 Total functional expensesPrograms $1,773,547 · Management $199,515 · Fundraising $0$1,973,062
Part X · Balance sheet $5,931,306 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $1,357,242$228,971
X-2 Savings and temporary cash investmentsStart of year $1,742,800$2,440,986
X-10c Land, buildings and equipment, netStart of year $2,510,804$3,261,349
X-16 Total assetsStart of year $5,610,846$5,931,306
X-25 Other liabilitiesStart of year $4,401$4,947
X-26 Total liabilitiesStart of year $4,401$4,947
X-27 Net assets without donor restrictionsStart of year $5,606,445$5,926,359
X-32 Total net assets or fund balancesStart of year $5,606,445$5,926,359
X-33 Total liabilities and net assetsStart of year $5,610,846$5,931,306
Part XI · Reconciliation of net assets $5,926,359 net assets at year end
XI-1 Total revenue$2,292,976
XI-2 Total expenses$1,973,062
XI-3 Revenue less expenses$319,914
XI-4 Net assets at start of year$5,606,445
XI-10 Net assets at end of year$5,926,359

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

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