Civic Intelligence

Western Carolina State Fair

EIN 26-4042517 • 501(c)3 • Aiken, SC

Profile

The organization's mission is to provide fair activities for the community of aiken, south carolina and western south carolina.

PO Box 1272Aiken, SC 29802

www.westerncarolinastatefair.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.05x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

69th percentile

17%

Higher net margin than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

7.2%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

38th percentile

1.5%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$1,789,736

Up $160,556 (+9.9%) from 2023

Liabilities

Down

$80,768

Down $11,781 (-13%) from 2023

Net Assets

Up

$1,708,968

Up $172,337 (+11%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin69th percentile

Revenue

Up

$1,040,840

Up $173,056 (+20%) from 2023

Expenses

Up

$868,503

Up $6,444 (+0.7%) from 2023

Net Income

Up

$172,337

Up $166,612 (+2910%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $944,872Liabilities 2010: $583,463Net Assets 2010: $361,4092010Assets 2011: $958,277Liabilities 2011: $486,797Net Assets 2011: $471,4802011Assets 2012: $1,013,927Liabilities 2012: $423,463Net Assets 2012: $590,4642012Assets 2013: $1,221,868Liabilities 2013: $360,130Net Assets 2013: $861,7382013Assets 2014: $1,086,194Liabilities 2014: $45,330Net Assets 2014: $1,040,8642014Assets 2015: $1,174,340Liabilities 2015: $77,741Net Assets 2015: $1,096,5992015Assets 2016: $1,224,391Liabilities 2016: $64,303Net Assets 2016: $1,160,0882016Assets 2017: $1,174,867Liabilities 2017: $44,835Net Assets 2017: $1,130,0322017Assets 2018: $1,141,280Liabilities 2018: $42,188Net Assets 2018: $1,099,0922018Assets 2019: $1,158,784Liabilities 2019: $25,505Net Assets 2019: $1,133,2792019Assets 2020: $1,387,480Liabilities 2020: $275,135Net Assets 2020: $1,112,3452020Assets 2021: $1,367,239Liabilities 2021: $29,271Net Assets 2021: $1,337,9682021Assets 2022: $1,556,818Liabilities 2022: $25,912Net Assets 2022: $1,530,9062022Assets 2023: $1,629,180Liabilities 2023: $92,549Net Assets 2023: $1,536,6312023Assets 2024: $1,789,736Liabilities 2024: $80,768Net Assets 2024: $1,708,9682024

Highlighted filing

2024

Assets$1,789,736
Liabilities$80,768
Net Assets$1,708,968
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $382,3802010Expenses 2011: $496,2642011Expenses 2012: $447,5672012Revenue 2013: $784,339Expenses 2013: $513,065Net Income 2013: $271,2742013Revenue 2014: $683,822Expenses 2014: $504,696Net Income 2014: $179,1262014Revenue 2015: $598,778Expenses 2015: $543,043Net Income 2015: $55,7352015Revenue 2016: $734,784Expenses 2016: $671,297Net Income 2016: $63,4872016Revenue 2017: $660,581Expenses 2017: $690,637Net Income 2017: -$30,0562017Revenue 2018: $744,830Expenses 2018: $775,770Net Income 2018: -$30,9402018Revenue 2019: $773,169Expenses 2019: $738,982Net Income 2019: $34,1872019Revenue 2020: $202,580Expenses 2020: $223,514Net Income 2020: -$20,9342020Revenue 2021: $885,889Expenses 2021: $660,266Net Income 2021: $225,6232021Revenue 2022: $1,010,502Expenses 2022: $817,564Net Income 2022: $192,9382022Revenue 2023: $867,784Expenses 2023: $862,059Net Income 2023: $5,7252023Revenue 2024: $1,040,840Expenses 2024: $868,503Net Income 2024: $172,3372024

Highlighted filing

2024

Revenue$1,040,840
Expenses$868,503
Net Income$172,337
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,789,736
Liabilities
$80,768
Net assets
$1,708,968
Revenue
$1,040,840
Expenses
$868,503
Net income
$172,337
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.08$1.71$1.04$0.87$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.09$1.54$0.87$0.86$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.03$1.53$1.01$0.82$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.03$1.34$0.89$0.66$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.28$1.11$0.20$0.22$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.03$1.13$0.77$0.74$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.04$1.10$0.74$0.78$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.04$1.13$0.66$0.69$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.06$1.16$0.73$0.67$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.08$1.10$0.60$0.54$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.05$1.04$0.68$0.50$0.18
2013Detailed filing. Detailed filing data is available for this year.$1.22$0.36$0.86$0.78$0.51$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.42$0.59$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.49$0.47$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.58$0.36$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$1,042,546
Mission and Program Overview

Mission

To provide fair activities for the community of aiken, south carolina and western south carolina

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,536,631$1,708,968▲ $172,337
Land, Buildings, and Equipment, Net$1,306,480$1,364,276▲ $57,796
Savings and Temporary Cash Investments$304,210$276,717▼ $27,493
Cash and Non-Interest-Bearing Accounts$18,490$148,743▲ $130,253
Total Assets$1,629,180$1,789,736▲ $160,556
Liabilities
Mortgage Notes Payable Secured by Investment Property$86,474$69,268▼ $17,206
Deferred Revenue$6,075$11,500▲ $5,425
Total Liabilities$92,549$80,768▼ $11,781
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,536,631$1,708,968▲ $172,337
Total Liabilities and Net Assets / Fund Balance$1,629,180$1,789,736▲ $160,556

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,227,470-$1,227,470
Equipment$529,293-$529,293
Leasehold Improvements$503,308-$503,308
Land$361,930-$361,930
Other Land Buildings$-1,257,725$1,257,725-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Kevin LucasPresident
Joey PatsourakosDirector
Randy EblenDirector
Tony RickardDirector
Dianne PhillipsVP of Admini
Warren LucasVP of Facili
Tommy MolonyVP of Operat
Katelynn FanningVP of Specia
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$933,855
Investment Income
$5,591
Other Revenue
$101,394
Change in Net Assets
$172,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$861,403
Grants and Similar Amounts Paid$7,100
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$168,489$7,480-$175,969
Occupancy$138,667$12,912-$151,579
Fees for Services Other$119,358--$119,358
Depreciation Depletion$81,301--$81,301
Advertising$80,035--$80,035
Insurance$56,364--$56,364
Other Expenses$22,379--$22,379
Conferences and Meetings-$12,239-$12,239
Grants to Domestic Orgs$7,100--$7,100
Office Expenses$5,164$299-$5,463
Interest-$386-$386
Information Technology$351--$351
Total Functional Expenses$835,187$33,316$0$868,503
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Miscellaneous Small Donations--Donation$7,100
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The western carolina state fair foundation has members that are admitted on a volunteer basis.”

Form 990, Page 6, Part VI, Line 7A

“Members of the organization vote on the board of directors once nominations have been submitted. If an individual is running for a position unopposed, the individual is then approved.”

Form 990, Page 6, Part VI, Line 11B

“The board of directors receives a draft copy of the form 990. The board then reviews the return for accuracy and completion and will notify the accountant of any changes the board deems necessary before filing the return. If no changes are made, the return is then filed with the internal revenue service.”

Form 990, Page 6, Part VI, Line 19

“All information available for public inspection is available at the western carolina state fair foundation's office upon request.”

Filing and Contact Details

Filer

Filer Name
Western Carolina State Fair
EIN
26-4042517
Phone
8032706719
Address
PO BOX 1272, AIKEN, SC 29802

Signing Officer

Name
Dianne Phillips
Title
VP of Administration
Phone
8032706719
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dianne Phillips
Formed
2009
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
50

Preparer

Firm
Overstreet & Associates Cpas LLC
Address
PO BOX 6866, AIKEN, SC 29804-6866
Preparer
Jennifer Williamson
Phone
8032260101
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“2,140 0 0 fair activities 117,218 0 0 total 119,358 0 0”

Form 990, Part IX, Line 24E

“Ticketing costs 20,940 0 0 waste disposal 16,134 0 0 security 15,434 0 0 bar expenses 11,729 0 0 equipment 11,076 0 0 food and beverage 11,072 0 0 supplies 8,621 0 0 portolets 8,366 0 0 competitions 7,680 0 0 bank charges 0 6,768 0 equipment 6,357 0 0 janitorial 6,000 0 0 agland expense 4,645 0 0 beer garden 4,461 0 0 tshirts 4,446 0 0 commissions 4,250 0 0 stage 4,000 0 0 supplies 3,872 0 0 beer garden 3,816 0 0 waste disposal 3,782 0 0 security 3,114 0 0 arts & crafts 2,133 0 0 ag supplies 1,536 0 0 credit card fees 1,380 0 0 1,202 0 0 ticketing costs 858 0 0 radios 700 0 0 dues 415 0 0 dues 0 409 0 supplies 257 0 0 flowers & gifts 0 240 0 miscellaneous 213 0 0 property taxes 0 63 0 total 168,489 7,480 0”

Raw XML Appendix391 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FAIR ACTIVITIES FOR THE COMMUNITY OF AIKEN, SOUTH CAROLINA AND WESTERN SOUTH CAROLINA
IRS990/AdvertisingGrp/ProgramServicesAmt080035
IRS990/AdvertisingGrp/TotalAmt080035
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07480
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0168489
IRS990/AllOtherExpensesGrp/TotalAmt0175969
IRS990/BooksInCareOfDetail/PersonNm0DIANNE PHILLIPS
IRS990/BooksInCareOfDetail/PhoneNum08032706719
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1272
IRS990/BooksInCareOfDetail/USAddress/CityNm0AIKEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029802
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt018490
IRS990/CashNonInterestBearingGrp/EOYAmt0148743
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt012239
IRS990/ConferencesMeetingsGrp/TotalAmt012239
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt07100
IRS990/CYInvestmentIncomeAmt05591
IRS990/CYOtherExpensesAmt0861403
IRS990/CYOtherRevenueAmt0101394
IRS990/CYProgramServiceRevenueAmt0933855
IRS990/CYRevenuesLessExpensesAmt0172337
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0868503
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01040840
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt06075
IRS990/DeferredRevenueGrp/EOYAmt011500
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt081301
IRS990/DepreciationDepletionGrp/TotalAmt081301
IRS990/Desc0TO PROVIDE FAIR ACTIVITIES FOR THE COMMUNITY OF AIKEN, SC AND WESTERN SOUTH CAROLINA
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0835187
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0119358
IRS990/FeesForServicesOtherGrp/TotalAmt0119358
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt710.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN LUCAS
IRS990/Form990PartVIISectionAGrp/PersonNm1DIANNE PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm2TOMMY MOLONY
IRS990/Form990PartVIISectionAGrp/PersonNm3WARREN LUCAS
IRS990/Form990PartVIISectionAGrp/PersonNm4KATELYNN FANNING
IRS990/Form990PartVIISectionAGrp/PersonNm5TONY RICKARD
IRS990/Form990PartVIISectionAGrp/PersonNm6JOEY PATSOURAKOS
IRS990/Form990PartVIISectionAGrp/PersonNm7RANDY EBLEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP OF ADMINI
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP OF OPERAT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP OF FACILI
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP OF SPECIA
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-1706
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt07100
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt07100
IRS990/GrantsToDomesticOrgsGrp/TotalAmt07100
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01042546
IRS990/GrossRentsGrp/RealAmt0101394
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0351
IRS990/InformationTechnologyGrp/TotalAmt0351
IRS990/InsuranceGrp/ProgramServicesAmt056364
IRS990/InsuranceGrp/TotalAmt056364
IRS990/InterestGrp/ManagementAndGeneralAmt0386
IRS990/InterestGrp/TotalAmt0386
IRS990/InvestmentIncomeGrp/ExclusionAmt07297
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07297
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01257725
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01306480
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01364276
IRS990/LandBldgEquipCostOrOtherBssAmt02622001
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01706
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE FAIR ACTIVITIES FOR THE COMMUNITY OF AIKEN, SOUTH CAROLINA AND WESTERN SOUTH CAROLINA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt086474
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt069268
IRS990/NetAssetsOrFundBalancesBOYAmt01536631
IRS990/NetAssetsOrFundBalancesEOYAmt01708968
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-1706
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1706
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0101394
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0101394
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt012912
IRS990/OccupancyGrp/ProgramServicesAmt0138667
IRS990/OccupancyGrp/TotalAmt0151579
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0299
IRS990/OfficeExpensesGrp/ProgramServicesAmt05164
IRS990/OfficeExpensesGrp/TotalAmt05463
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc1RODEO
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt093950
IRS990/OtherExpensesGrp/ProgramServicesAmt131650
IRS990/OtherExpensesGrp/ProgramServicesAmt230379
IRS990/OtherExpensesGrp/ProgramServicesAmt322379
IRS990/OtherExpensesGrp/TotalAmt093950
IRS990/OtherExpensesGrp/TotalAmt131650
IRS990/OtherExpensesGrp/TotalAmt230379
IRS990/OtherExpensesGrp/TotalAmt322379
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DIANNE PHILLIPS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FAIR ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc1RODEO
IRS990/ProgramServiceRevenueGrp/Desc2FESTIVAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0807613
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165193
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt261049
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0807613
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165193
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt261049
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt03938
IRS990/PYOtherExpensesAmt0859059
IRS990/PYOtherRevenueAmt0115558
IRS990/PYProgramServiceRevenueAmt0748288
IRS990/PYRevenuesLessExpensesAmt05725
IRS990/PYTotalExpensesAmt0862059
IRS990/PYTotalRevenueAmt0867784
IRS990/ReconcilationRevenueExpnssAmt0172337
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0101394
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0933855
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01536631
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01708968
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0304210
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0276717
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0108691
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0119496
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt047087
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt035639
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt034983
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0345896
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0933855
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0748288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0963415
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0850250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0166197
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03662005
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0108691
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0119496
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt047087
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt035639
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt034983
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0345896
IRS990ScheduleA/InvestmentIncomeCYPct00.09000
IRS990ScheduleA/InvestmentIncomePYPct00.07000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0400
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0400
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91360
IRS990ScheduleA/PublicSupportPY509Pct00.93010
IRS990ScheduleA/PublicSupportTotal509Amt03662005
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0933855
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0748288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0963415
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0850250
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0166197
IRS990ScheduleA/Total509Grp/TotalAmt03662005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01042546
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0867784
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01010502
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0885889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0201580
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04008301
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01227470
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01227470
IRS990ScheduleD/EquipmentGrp/BookValueAmt0529293
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0529293
IRS990ScheduleD/LandGrp/BookValueAmt0361930
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0361930
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0503308
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0503308
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-1257725
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01257725
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01364276
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt07100
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MISCELLANEOUS SMALL DONATIONS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WESTERN CAROLINA STATE FAIR FOUNDATION HAS MEMBERS THAT ARE ADMITTED ON A VOLUNTEER BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION VOTE ON THE BOARD OF DIRECTORS ONCE NOMINATIONS HAVE BEEN SUBMITTED. IF AN INDIVIDUAL IS RUNNING FOR A POSITION UNOPPOSED, THE INDIVIDUAL IS THEN APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS RECEIVES A DRAFT COPY OF THE FORM 990. THE BOARD THEN REVIEWS THE RETURN FOR ACCURACY AND COMPLETION AND WILL NOTIFY THE ACCOUNTANT OF ANY CHANGES THE BOARD DEEMS NECESSARY BEFORE FILING THE RETURN. IF NO CHANGES ARE MADE, THE RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL INFORMATION AVAILABLE FOR PUBLIC INSPECTION IS AVAILABLE AT THE WESTERN CAROLINA STATE FAIR FOUNDATION'S OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt42,140 0 0 FAIR ACTIVITIES 117,218 0 0 TOTAL 119,358 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TICKETING COSTS 20,940 0 0 WASTE DISPOSAL 16,134 0 0 SECURITY 15,434 0 0 BAR EXPENSES 11,729 0 0 EQUIPMENT 11,076 0 0 FOOD AND BEVERAGE 11,072 0 0 SUPPLIES 8,621 0 0 PORTOLETS 8,366 0 0 COMPETITIONS 7,680 0 0 BANK CHARGES 0 6,768 0 EQUIPMENT 6,357 0 0 JANITORIAL 6,000 0 0 AGLAND EXPENSE 4,645 0 0 BEER GARDEN 4,461 0 0 TSHIRTS 4,446 0 0 COMMISSIONS 4,250 0 0 STAGE 4,000 0 0 SUPPLIES 3,872 0 0 BEER GARDEN 3,816 0 0 WASTE DISPOSAL 3,782 0 0 SECURITY 3,114 0 0 ARTS & CRAFTS 2,133 0 0 AG SUPPLIES 1,536 0 0 CREDIT CARD FEES 1,380 0 0 1,202 0 0 TICKETING COSTS 858 0 0 RADIOS 700 0 0 DUES 415 0 0 DUES 0 409 0 SUPPLIES 257 0 0 FLOWERS & GIFTS 0 240 0 MISCELLANEOUS 213 0 0 PROPERTY TAXES 0 63 0 TOTAL 168,489 7,480 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01629180
IRS990/TotalAssetsEOYAmt01789736
IRS990/TotalAssetsGrp/BOYAmt01629180
IRS990/TotalAssetsGrp/EOYAmt01789736
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033316
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0835187
IRS990/TotalFunctionalExpensesGrp/TotalAmt0868503
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092549
IRS990/TotalLiabilitiesEOYAmt080768
IRS990/TotalLiabilitiesGrp/BOYAmt092549
IRS990/TotalLiabilitiesGrp/EOYAmt080768
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01536631
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01708968
IRS990/TotalProgramServiceExpensesAmt0835187
IRS990/TotalProgramServiceRevenueAmt0933855
IRS990/TotalRevenueGrp/ExclusionAmt0108691
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0932149
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01040840
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01629180
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01789736
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1272
IRS990/USAddress/CityNm0AIKEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029802
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.WESTERNCAROLINASTATEFAIR.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANNE PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP OF ADMINISTRATION
ReturnHeader/BusinessOfficerGrp/PhoneNum08032706719
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN CAROLINA STATE FAIR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0264042517
ReturnHeader/Filer/PhoneNum08032706719
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1272
ReturnHeader/Filer/USAddress/CityNm0AIKEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029802
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813064503
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OVERSTREET & ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 6866
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AIKEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0298046866
ReturnHeader/PreparerPersonGrp/PhoneNum08032260101
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER WILLIAMSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-15T10:56:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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