Macon County Park Commission

Not tax-deductible

Lafayette, TN501(c)(7)Since 1960EIN 62-0724861

100¢ of each $1 spent went to programs.
Run by 45 volunteers and 23 employees.
Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
6 of 6
filings with a surplus
Average surplus $15K a year · 4% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$52K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 296 voting members
Worth a look: 15 of 296 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$421K
+14% vs prior year
Spent
$395K
To programs
100%
Net assets
$456K
By yearFY2020–FY2025
Revenue
$421K
FY2025▲ +14%
Revenue by fiscal year
FY2020$284K
FY2021$327K
FY2022$331K
FY2023$341K
FY2024$370K
FY2025$421K
Expenses
$395K
FY2025▲ +9%
Expenses by fiscal year
FY2020$265K
FY2021$303K
FY2022$322K
FY2023$340K
FY2024$362K
FY2025$395K
Net assets
$456K
FY2025▲ +6%
Net assets by fiscal year
FY2020$387K
FY2021$412K
FY2022$421K
FY2023$421K
FY2024$430K
FY2025$456K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1968.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $395K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See Macon County Park Commission executive salaries →

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers affordable golf and social events for local individuals and families.

Provided by the organization

This section is blank until Macon County Park Commission claims this page.

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1 program service account for $395K of program spending, described in the organization's own filed words · FY2025.
01

All monies expended during the year are used in maintaining and operating our 9-hole golf course. All revenues, including dues, assessments, and green fees are used to pay ordinary and necessary operating expenses and provide for equipment purchases and capital improvements needed to keep our course in the best possible condition.

$395Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$421K
Ln 12
Gifts and grantsLn 1h$241K
Fees for servicesLn 2g$105K
Other incomeLn 4–11$74K
Money outPt IX
$395K
Ln 25
Programscol B$395K
Owns and owesPt X
$456K
net assets · Ln 32
Cash and savingsLn 1–2$57K
Total assetsLn 16$508K
LiabilitiesLn 26$52K
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a296
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$241K
Fees for servicesLn 2g$105K
Investment incomeLn 3$77
Other incomeLn 4–11$74K
Gains on assetsLn 7$0
Total revenueLn 12$421K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$36K
Cash and savings togetherLn 1–2$57K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$451K
Other assetsLn 15$0
Total assetsLn 16$508K
LiabilitiesLn 26$52K
Net assetsLn 32$456K
OperationsPt I, VI
EmployeesI 523
VolunteersI 645
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 FY25End FY25
Cash and savingsLn 1–2$135K$57K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$353K$451K
Total assetsLn 16$488K$508K
LiabilitiesLn 26$58K$52K
Net assetsLn 32$430K$456K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$171K$171K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$14K$14K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$595$595
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$23K$23K
TravelLn 17$468$468
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$2K$2K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$23K$23K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$111K$111K
All other expensesLn 24e$35K$35K
Total functional expensesLn 25$395K$395K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $421K$395K$26K$456K 990 PDF
FY2024 $370K$362K$9K$430K 990 PDF
FY2023 $341K$340K$417$421K 990 PDF
FY2022 $331K$322K$9K$421K 990 PDF
FY2021 $327K$303K$25K$412K 990 PDF
FY2020 $284K$265K$19K$387K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $421,098 across 9 lines filed
Lines not itemized here account for $74,357 of total revenue; see the IRS return.
VIII-1b Membership dues$241,470
VIII-1h Total contributions, gifts and grants$241,470
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $105,194$105,194
VIII-3 Investment incomeUnrelated business $77$77
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $179,551 · Unrelated business $77$421,098
Part IX · Statement of functional expenses $395,237 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $170,671$170,671
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $14,006$14,006
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $595$595
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $23,028$23,028
IX-17 TravelPrograms $468$468
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $1,518$1,518
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $22,777$22,777
IX-23 InsurancePrograms $16,219$16,219
IX-24 Other expenses (24a–d)Programs $110,632$110,632
IX-24e All other expensesPrograms $35,323$35,323
IX-25 Total functional expensesPrograms $395,237 · Management $0 · Fundraising $0$395,237
Part X · Balance sheet $508,106 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $101,788$21,326
X-2 Savings and temporary cash investmentsStart of year $32,743$35,562
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $353,396$451,218
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $487,927$508,106
X-26 Total liabilitiesStart of year $57,788$52,106
X-32 Total net assets or fund balancesStart of year $430,139$456,000
X-33 Total liabilities and net assetsStart of year $487,927$508,106
Part XI · Reconciliation of net assets $456,000 net assets at year end
XI-1 Total revenue$421,098
XI-2 Total expenses$395,237
XI-3 Revenue less expenses$25,861
XI-4 Net assets at start of year$430,139
XI-10 Net assets at end of year$456,000

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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