Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 26-2062498 • 501(c)3 • Swainsboro, GA
Profile
The organization is organized exclusively for charitable purposes within the meaning of section 501(c)(3) of the internal revenue code for the purpose of planning and conducting a local and regional festival known as the "pine tree festival and the "southeast timber exposition."
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Down$82,885
Down $27,211 (-25%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$82,885
Down $27,211 (-25%) from 2024
Revenue
Up$64,850
Up $2,075 (+3.3%) from 2024
Expenses
Up$92,061
Up $45,559 (+98%) from 2024
Net Income
Down-$27,211
Down $43,484 (-267%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The organization is organized exclusively for charitable purposes within the meaning of section 501(c)(3) of the internal revenue code for the purpose of planning and conducting a local and regional festival known as the "pine tree festival and the "southeast timber exposition."
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION CONDUCTS TWO COMMUNITY WIDE EVENTS: A PINE TREE FESTIVAL AND A TIMBER EXPOSITION. | - | $87,471 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KENNETH J CARLTON WARNOCK | CEO | - | $0 | - | - |
| WADE JOHNSON | Secretary | - | $0 | - | - |
| MILTON GRAY | CFO | - | $0 | - | - |
“Advertising and Promotion $3955”
“Community relations $40515”
“FESTIVAL EXPENSES $34301”
“FFA EXPENSE $5325”
“PARADE EXPENSES $4080”
“EXPO EXPENSES $2456”
“Tennis tournament expenses $794”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MILTON GRAY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4782376529 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 102 S MAIN STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SWAINSBORO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30401 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 110096 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 82885 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 49450 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -27211 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 408 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 110096 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 82885 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 64850 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 110096 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 82885 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 110096 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 82885 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KENNETH J CARLTON WARNOCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | WADE JOHNSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MILTON GRAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CFO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 91426 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE FOR THE PURPOSE OF PLANNING AND CONDUCTING A LOCAL AND REGIONAL FESTIVAL KNOWN AS THE "PINE TREE FESTIVAL AND THE "SOUTHEAST TIMBER EXPOSITION." |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 227 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 15400 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION CONDUCTS TWO COMMUNITY WIDE EVENTS: A PINE TREE FESTIVAL AND A TIMBER EXPOSITION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 87471 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 92061 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 87471 |
| IRS990EZ/TotalRevenueAmt | 0 | 64850 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 49450 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 47500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 52575 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 54200 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38850 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 242575 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 15400 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 15275 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 19175 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 14105 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11375 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 75330 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.76300 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.77510 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 242575 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 49450 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 47500 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 52575 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 54200 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38850 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 242575 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 64850 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 62775 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 71750 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 68305 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 50225 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 317905 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $3955 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COMMUNITY RELATIONS $40515 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FESTIVAL EXPENSES $34301 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FFA EXPENSE $5325 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PARADE EXPENSES $4080 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EXPO EXPENSES $2456 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | TENNIS TOURNAMENT EXPENSES $794 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.6 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MILTON GRAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SWAINSBOROEMANUEL COUNTY FESTIVAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SWAI |
| ReturnHeader/Filer/EIN | 0 | 262062498 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 102 S MAIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SWAINSBORO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30401 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201995691 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DENMARK AND BROWN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 123 N MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STATESBORO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30458 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9127644123 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVE BROWN CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-27T12:33:32-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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