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Marshall County Parks Incorporated FY2023 filing

Tax-deductible

Benton, KY501(c)(3)Recreation & Sports EIN 84-1747563Revenue $203K in FY2023Latest return filed Mar 9, 2026

On file with the IRSBenton, KYTax-exempt since Jun 2019Publicly supported charity — 170(b)(1)(A)(vi)

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To provide a means for charitable and benevolent giving to assist in supporting the mike miller County park and all its activities, upkeep and future expansion projects.

501(c)(3) charity; gifts are tax-deductible.
42¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
6 of 6
filings with a surplus
Average surplus $157K a year · 69% 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
42%
of spending
Concern: 42% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
43 mo
of spending, in cash
Looks good: 42.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $25K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$203K
+33% vs prior year
Spent
$82K
To programs
42%
Net assets
$798K
By yearFY2020–FY2025
Revenue
$203K
FY2023▲ +33%
Tap a bar for its year
Revenue by fiscal year
FY2020$474K
FY2021$84K
FY2022$153K
FY2023$203K
FY2024$225K
FY2025$228K
Expenses
$82K
FY2023▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$8K
FY2021$27K
FY2022$87K
FY2023$82K
FY2024$104K
FY2025$119K
Net assets
$798K
FY2023▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2020$554K
FY2021$611K
FY2022$677K
FY2023$798K
FY2024$918K
FY2025$1.0M

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2019.

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

Where the money goes

42 cents of each dollar spent went to programs.

Program services 42% · $34K Management & general 12% · $10K Fundraising 46% · $38K

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

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
Andrew Pagel
Treasurer
$0Pt VII · Sec A
Kevin Spraggs
President
$0Pt VII · Sec A
See Marshall County Parks Incorporated executive salaries →

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

Supports a county park's activities, upkeep, and expansion through charitable giving.

Questions for Marshall County Parks Incorporated

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Your first name shows with your question. Marshall County Parks Incorporated answers here, for everyone.

2 programs · $34K · in their own filed words · FY2022
01

Pavilion and sports field rentals

$18Kprogram expense
02

MMP baseball softball association

$16Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Raymond James Charitable Endowment FundFY2024$25K
Arthur J Gallagher FoundationFY2024$375
Total grants receivedfrom 2 funders$25K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$203K
Ln 12
Fees for servicesLn 2g$121K
Gifts and grantsLn 1h$82K
Money outPt IX
$82K
Ln 25
Programscol B$34K
Managementcol C$10K
Fundraisingcol D$38K
Owns and owesPt X
$798K
net assets · Ln 32
Cash and savingsLn 1–2$293K
Total assetsLn 16$798K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$82K
Fundraising eventsLn 1c$50K
Fees for servicesLn 2g$121K
Total revenueLn 12$203K
Assets in detailPt X, end of year
CashLn 1$293K
Cash and savings togetherLn 1–2$293K
Other assetsLn 15$504K
Total assetsLn 16$798K
LiabilitiesLn 26$0
Net assetsLn 32$798K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$651K$293K
Total assetsLn 16$677K$798K
LiabilitiesLn 26$0$0
Net assetsLn 32$677K$798K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$1K$1K
Other fees for servicesLn 11g$12K$12K
Advertising and promotionLn 12$15K$945$14K
Office expensesLn 13$944$944
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$50K$23K$4K$24K
All other expensesLn 24e$25$25
Total functional expensesLn 25$82K$34K$10K$38K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 9, 2026 $228K$119K$109K$1.0M 990 PDF
FY2024Filed with the IRS Jan 15, 2025 $225K$104K$121K$918K 990 PDF
FY2023 ViewingFiled with the IRS Jan 24, 2024 $203K$82K$121K$798K 990 PDF
FY2022Filed with the IRS Mar 9, 2023 $153K$87K$65K$677K 990 PDF
FY2021Filed with the IRS May 16, 2022 $84K$27K$57K$611K 990 PDF
FY2020Filed with the IRS May 17, 2021 $474K$8K$466K$554K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $202,834 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $63,777$82,079
I-9 Program service revenuePrior year $89,058$120,755
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $152,835$202,834
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $87,347$82,039
I-18 Total expensesPrior year $87,347$82,039
I-19 Revenue less expensesPrior year $65,488$120,795
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $202,834 across 5 lines filed
VIII-1c Fundraising events$49,529
VIII-1f All other contributions, gifts and grants$32,550
VIII-1h Total contributions, gifts and grants$82,079
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $120,755$120,755
VIII-12 Total revenueRelated to mission $120,755$202,834
Part IX · Statement of functional expenses $82,039 across 7 lines filed
IX-11c Accounting feesManagement $1,200$1,200
IX-11g Other fees for servicesPrograms $11,775$11,775
IX-12 Advertising and promotionManagement $945 · Fundraising $14,221$15,166
IX-13 Office expensesManagement $944$944
IX-23 InsuranceManagement $2,904$2,904
IX-24 Other expenses (24a–d)Programs $22,506 · Management $3,652 · Fundraising $23,867$50,025
IX-24e All other expensesManagement $25$25
IX-25 Total functional expensesPrograms $34,281 · Management $9,670 · Fundraising $38,088$82,039
Part X · Balance sheet $797,722 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $651,007$293,477
X-15 Other assetsStart of year $25,920$504,245
X-16 Total assetsStart of year $676,927$797,722
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $676,927$797,722
X-32 Total net assets or fund balancesStart of year $676,927$797,722
X-33 Total liabilities and net assetsStart of year $676,927$797,722
Part XI · Reconciliation of net assets $797,722 net assets at year end
XI-1 Total revenue$202,834
XI-2 Total expenses$82,039
XI-3 Revenue less expenses$120,795
XI-4 Net assets at start of year$676,927
XI-10 Net assets at end of year$797,722

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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