Civic Intelligence

Macon County Fair Association

990 • Fiscal year 2022 • EIN 37-6047617

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 12, 2024

PO Box 3305Decatur, IL 62524

(217) 875-0135

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.08x

Higher debt load relative to assets than 66% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

69th percentile

0.11x

Higher debt load relative to revenue than 69% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

75th percentile

22%

Faster asset growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

69th percentile

29%

Faster revenue growth than 69% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$625,456

Up $111,208 (+22%) from 2021

Net Assets

Up

$573,565

Up $71,806 (+14%) from 2021

Liabilities

Up

$51,891

Up $39,402 (+315%) from 2021

Revenue

Up

$455,879

Up $101,628 (+29%) from 2021

Expenses

Up

$384,073

Up $113,088 (+42%) from 2021

Net Income

Down

$71,806

Down $11,460 (-14%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $442,486Liabilities 2010: $29,345Net Assets 2010: $413,1412010Assets 2011: $361,575Liabilities 2011: $31,327Net Assets 2011: $330,2482011Assets 2012: $429,642Liabilities 2012: $279,058Net Assets 2012: $150,5842012Assets 2013: $401,924Liabilities 2013: $316,417Net Assets 2013: $85,5072013Assets 2014: $403,509Liabilities 2014: $224,635Net Assets 2014: $178,8742014Assets 2015: $371,802Liabilities 2015: $113,481Net Assets 2015: $258,3212015Assets 2016: $370,474Liabilities 2016: $45,176Net Assets 2016: $325,2982016Assets 2017: $363,037Liabilities 2017: $15,595Net Assets 2017: $347,4422017Assets 2018: $409,101Liabilities 2018: $16,809Net Assets 2018: $392,2922018Assets 2019: $414,966Liabilities 2019: $2,485Net Assets 2019: $412,4812019Assets 2020: $408,990Liabilities 2020: $4,790Net Assets 2020: $404,2002020Assets 2021: $514,248Liabilities 2021: $12,489Net Assets 2021: $501,7592021Assets 2022: $625,456Liabilities 2022: $51,891Net Assets 2022: $573,5652022Assets 2023: $699,754Liabilities 2023: $68,876Net Assets 2023: $630,8782023Assets 2024: $568,667Liabilities 2024: $31,117Net Assets 2024: $537,5502024

Highlighted filing

2022

Assets$625,456
Liabilities$51,891
Net Assets$573,565

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $606,3012010Expenses 2011: $573,4192011Expenses 2012: $672,6182012Revenue 2013: $446,309Expenses 2013: $507,751Net Income 2013: -$61,4422013Revenue 2014: $296,037Expenses 2014: $202,670Net Income 2014: $93,3672014Revenue 2015: $323,503Expenses 2015: $244,056Net Income 2015: $79,4472015Revenue 2016: $183,516Expenses 2016: $119,885Net Income 2016: $63,6312016Revenue 2017: $166,378Expenses 2017: $143,791Net Income 2017: $22,5872017Revenue 2018: $264,870Expenses 2018: $219,689Net Income 2018: $45,1812018Revenue 2019: $280,674Expenses 2019: $260,485Net Income 2019: $20,1892019Revenue 2020: $89,071Expenses 2020: $97,352Net Income 2020: -$8,2812020Revenue 2021: $354,251Expenses 2021: $270,985Net Income 2021: $83,2662021Revenue 2022: $455,879Expenses 2022: $384,073Net Income 2022: $71,8062022Revenue 2023: $540,673Expenses 2023: $483,360Net Income 2023: $57,3132023Revenue 2024: $646,934Expenses 2024: $740,262Net Income 2024: -$93,3282024

Highlighted filing

2022

Revenue$455,879
Expenses$384,073
Net Income$71,806
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 12, 2024
Return Version
2022v5.0
Gross Receipts
$728,731
Mission and Program Overview

Mission

COUNTY FAIR ASSOCIATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$290,965$392,097▲ $101,132
Land, Buildings, and Equipment, Net$223,283$202,181▼ $21,102
Total Assets$514,248$625,456▲ $111,208
Other Assets Total-$31,178-
Liabilities
Other Liabilities-$31,178-
Accounts Payable and Accrued Expenses$12,489$20,713▲ $8,224
Total Liabilities$12,489$51,891▲ $39,402
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$501,759$573,565▲ $71,806
Total Net Assets Fund Balance$501,759$573,565▲ $71,806
Total Liabilities and Net Assets / Fund Balance$514,248$625,456▲ $111,208

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$186,657$814,650$1,001,307
Equipment$15,524$182,954$198,478
Compensation and Service Providers

Board Members and Trustees

NameTitle
Evan HallPresident
Ashlie LavickaDirector
Broderick RowcliffDirector
Jason WhiteDirector
Jim AshbyDirector
Karin BetzerDirector
Wendy HarnedDirector
Jon ButtsSecretary
Austin PletschTreasurer
Pete SkeffingtonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$24,300
Program Service Revenue
$172,981
Investment Income
$1,070
Other Revenue
$257,528
Change in Net Assets
$71,806

Audited Revenue Reconciliation

Revenue per Audited Statements
$728,731
Revenue Not Reported on Financial Statements
$-272,852
Other Revenue Adjustments
$-272,852
Total Revenue per Audited Statements
$728,731
Total Revenue per Form 990
$455,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,555
Salaries, Compensation, and Employee Benefits$74,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,452--$66,452
Occupancy$31,155--$31,155
Fees for Services Accounting$7,212$14,001-$21,213
Depreciation Depletion$21,102--$21,102
Insurance$17,179--$17,179
Advertising$10,273--$10,273
Payroll Taxes$5,400--$5,400
All Other Expenses$4,410$375-$4,785
Other Employee Benefits$2,666--$2,666
Office Expenses-$2,032-$2,032
Other Expenses$1,971--$1,971
Fees for Services Other$996--$996
Fees for Services Legal$86$168-$254
Total Functional Expenses$367,497$16,576$0$384,073

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$656,925
Total Expenses per Audited Statements$656,925
Total Expenses per Form 990$384,073
Expenses Not Reported on Financial Statements$-272,852
Other Expense Adjustments$-272,852
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$401,160
Gaming Direct Expenses$236,838
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$31,178
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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 11B

REVIEWED BY THE BOARD.

Form 990, Page 6, Part VI, Line 19

Documents made available per request.

Filing and Contact Details

Filer

Filer Name
Macon County Fair Assn Inc
EIN
37-6047617
Phone
2178750135
Address
PO BOX 3305, DECATUR, IL 62524

Signing Officer

Name
Austin Pletsch
Title
Treasurer
Phone
2178750135
Signed
2024-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Austin Pletsch
Formed
1949
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
25

Preparer

Firm
Mcguire Yuhas Huffman & Buckley Pc
Address
334 W ELDORADO STREET, DECATUR, IL 62522
Preparer
Tracie England
Phone
2174282127
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Direct rental expenses 33,631 direct gaming expenses 236,838 direct event expenses 2,383 direct rental expenses -33,631 direct gaming expenses -236,838 direct event expenses -2,383

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Direct rental expenses -33,631 direct gaming expenses -236,838 direct event expenses -2,383

Schedule D, Page 4, Part XII, Line 4B

Direct rental expenses -33,631 direct gaming expenses -236,838 direct event expenses -2,383

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

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IRS990/RevenueAmt0172981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt024300
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt027580
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt018876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt088540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt069655
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0228951
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt065
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0168
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01438
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01439425
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97190
IRS990ScheduleA/PublicSupportPY170Pct00.97530
IRS990ScheduleA/PublicSupportTotal170Amt0228951
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt024300
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt027580
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt018876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt088540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt069655
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0228951
IRS990ScheduleA/TotalSupportAmt0235561
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt05172
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt05172
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0186657
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0814650
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01001307
IRS990ScheduleD/EquipmentGrp/BookValueAmt015524
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0182954
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0198478
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-272852
IRS990ScheduleD/ExpensesSubtotalAmt0656925
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-272852
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031178
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-272852
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-272852
IRS990ScheduleD/RevenueSubtotalAmt0728731
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT RENTAL EXPENSES -33,631 DIRECT GAMING EXPENSES -236,838 DIRECT EVENT EXPENSES -2,383
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT RENTAL EXPENSES -33,631 DIRECT GAMING EXPENSES -236,838 DIRECT EVENT EXPENSES -2,383
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0202181
IRS990ScheduleD/TotalExpensesPerForm990Amt0384073
IRS990ScheduleD/TotalLiabilityAmt031178
IRS990ScheduleD/TotalRevenuePerForm990Amt0455879
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0728731
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0656925
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt042794
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt042794
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0236838
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0239818
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0161342
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0401160
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0164322
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0194044
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt018100
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0175944
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0AUSTIN PLETSCH
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 3305
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DECATUR
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd062524
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS MADE AVAILABLE PER REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECT RENTAL EXPENSES 33,631 DIRECT GAMING EXPENSES 236,838 DIRECT EVENT EXPENSES 2,383 DIRECT RENTAL EXPENSES -33,631 DIRECT GAMING EXPENSES -236,838 DIRECT EVENT EXPENSES -2,383
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0514248
IRS990/TotalAssetsEOYAmt0625456
IRS990/TotalAssetsGrp/BOYAmt0514248
IRS990/TotalAssetsGrp/EOYAmt0625456
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024300
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016576
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0367497
IRS990/TotalFunctionalExpensesGrp/TotalAmt0384073
IRS990/TotalGrossUBIAmt0-12769
IRS990/TotalLiabilitiesBOYAmt012489
IRS990/TotalLiabilitiesEOYAmt051891
IRS990/TotalLiabilitiesGrp/BOYAmt012489
IRS990/TotalLiabilitiesGrp/EOYAmt051891
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0501759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0573565
IRS990/TotalProgramServiceExpensesAmt0367497
IRS990/TotalProgramServiceRevenueAmt0172981
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0444348
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0455879
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-12769
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0514248
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0625456
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3305

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.69$0.31$5.38$6.47$7.40$0.93
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.00$0.69$6.31$5.41$4.83$0.57
2022Detailed filing. Detailed filing data is available for this year.$6.25$0.52$5.74$4.56$3.84$0.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.14$0.12$5.02$3.54$2.71$0.83
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.09$0.05$4.04$0.89$0.97$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.02$4.12$2.81$2.60$0.20
2018Summary only. Only limited summary data is available for this year.$4.09$0.17$3.92$2.65$2.20$0.45
2017Summary only. Only limited summary data is available for this year.$3.63$0.16$3.47$1.66$1.44$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.45$3.25$1.84$1.20$0.64
2015Detailed filing. Detailed filing data is available for this year.$3.72$1.13$2.58$3.24$2.44$0.79
2014Detailed filing. Detailed filing data is available for this year.$4.04$2.25$1.79$2.96$2.03$0.93
2013Detailed filing. Detailed filing data is available for this year.$4.02$3.16$0.86$4.46$5.08$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$2.79$1.51$6.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.31$3.30$5.73
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.42$0.29$4.13$6.06