Liabilities / Assets
11th percentile
Higher debt load relative to assets than 11% of similar nonprofits.
EIN 58-1946962 • 501(c)3 • Lawrenceville, GA
Profile
The mission of gcl&fa, inc. Is to promote gwinnett county through charitable purposes and agricultural education for the public.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
11th percentile
Higher debt load relative to assets than 11% of similar nonprofits.
Liabilities / Revenue
12th percentile
Higher debt load relative to revenue than 12% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Up$5,931,306
Up $320,460 (+5.7%) from 2023
Liabilities
Up$4,947
Up $546 (+12%) from 2023
Net Assets
Up$5,926,359
Up $319,914 (+5.7%) from 2023
Revenue
Up$2,292,976
Up $7,099 (+0.3%) from 2023
Expenses
Up$1,973,062
Up $315,551 (+19%) from 2023
Net Income
Down$319,914
Down $308,452 (-49%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of gcl&fa, inc. Is to promote gwinnett county through charitable purposes and agricultural education for the public.
The association was organized to educate the public concerning agricultural matters. The annual fair presents livestock shows and various exhibits to achieve this purpose.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,510,804 | $3,261,349 | ▲ $750,545 |
| Savings and Temporary Cash Investments | $1,742,800 | $2,440,986 | ▲ $698,186 |
| Cash and Non-Interest-Bearing Accounts | $1,357,242 | $228,971 | ▼ $1,128,271 |
| Total Assets | $5,610,846 | $5,931,306 | ▲ $320,460 |
| Liabilities | |||
| Other Liabilities | $4,401 | $4,947 | ▲ $546 |
| Total Liabilities | $4,401 | $4,947 | ▲ $546 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,606,445 | $5,926,359 | ▲ $319,914 |
| Total Net Assets Fund Balance | $5,606,445 | $5,926,359 | ▲ $319,914 |
| Total Liabilities and Net Assets / Fund Balance | $5,610,846 | $5,931,306 | ▲ $320,460 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $871,303 | $4,214,305 | $5,085,608 |
| Other Land Buildings | $2,078,979 | $1,323,962 | $3,402,941 |
| Land | $299,355 | - | $299,355 |
| Equipment | $11,712 | $84,855 | $96,567 |
| Name | Title | Base | Total |
|---|---|---|---|
| James Freeman | Director/v-p | $15,100 | $15,100 |
| William I Atkinson Iii | Director/pre | $15,100 | $15,100 |
| Patrick Cronin | Director/tre | $15,000 | $15,000 |
| Randy Davis | Director/sec | $15,000 | $15,000 |
| Brad Crowe | Director | $13,100 | $13,100 |
| Kelly Parham | Director | $13,100 | $13,100 |
| Gary Farmer | Director | $13,000 | $13,000 |
| Joe Michael Nash | Director | $13,000 | $13,000 |
| John H Lovin | Director | $12,900 | $12,900 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,436,126 |
| Salaries, Compensation, and Employee Benefits | $536,936 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $357,018 | - | - | $357,018 |
| All Other Expenses | $332,108 | $12,541 | - | $344,649 |
| Depreciation Depletion | $260,347 | $41 | - | $260,388 |
| Current Officers, Directors, Trustees, and Key Employees | - | $125,300 | - | $125,300 |
| Insurance | $93,799 | - | - | $93,799 |
| Other Expenses | $64,482 | - | - | $64,482 |
| Advertising | $61,201 | - | - | $61,201 |
| Office Expenses | - | $47,133 | - | $47,133 |
| Payroll Taxes | $27,363 | - | - | $27,363 |
| Other Employee Benefits | $27,255 | - | - | $27,255 |
| Fees for Services Accounting | - | $14,500 | - | $14,500 |
| Conferences and Meetings | $3,984 | - | - | $3,984 |
| Interest | $212 | - | - | $212 |
| Total Functional Expenses | $1,773,547 | $199,515 | $0 | $1,973,062 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Credit Card Payable | $4,947 |
“Copies of the organization's tax returns are given to directors to review prior to filing with the appropriate tax authorities.”
“Board executive committee would follow-up on potential conflicts reported by board members, officers or key employees.”
“Board executive committee annually reviews the compensation levels for board members and key employees. Full board approval is required for any changes to previous compensation amounts.”
“All of these documents are available for review at the fairgrounds business office during normal business hours.”
“Traffic control 62,883 0 0 premiums 61,185 0 0 taxes and licenses 41,635 0 0 public entertainment 35,700 0 0 rental expenses 30,723 0 0 entertainment and meals 16,199 0 0 first aid expenses 15,325 0 0 bank charges 13,430 0 0 computer supplies 13,294 0 0 exhibits 8,836 0 0 printing 7,215 0 0 telephone 0 6,312 0 dues and subscriptions 0 6,229 0 contributions 6,000 0 0 refunds and returned chec 4,902 0 0 supplies 4,836 0 0 auto expenses 3,420 0 0 managers expenses 2,559 0 0 coke purchases 1,993 0 0 reimbursed expenses 1,215 0 0 postage 758 0 0 total 332,108 12,541 0”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION WAS ORGANIZED TO EDUCATE THE PUBLIC CONCERNING AGRICULTURAL MATTERS. THE ANNUAL FAIR PRESENTS LIVESTOCK SHOWS AND VARIOUS EXHIBITS TO ACHIEVE THIS PURPOSE. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 61201 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 61201 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12541 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 332108 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 344649 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PATRICK CRONIN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7709636522 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2405 SUGARLOAF PARKWAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAWRENCEVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30046 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1357242 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 228971 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 125300 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 125300 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3984 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3984 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 38562 |
| IRS990/CYOtherExpensesAmt | 0 | 1436126 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2254414 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 319914 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 536936 |
| IRS990/CYTotalExpensesAmt | 0 | 1973062 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2292976 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 41 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 260347 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 260388 |
| IRS990/Desc | 0 | ANNUAL FAIR IN SEPTEMBER PRESENTED VARIOUS LIVESTOCK SHOWS AND EXHIBITS. PUBLIC ATTENDANCE WAS APPROXIMATELY 87,566. THERE WERE APPROXIMATELY 28 LIVESTOCK AND 347 OTHER EXHIBITS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1773547 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14500 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMES FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | WILLIAM I ATKINSON III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PATRICK CRONIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RANDY DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRAD CROWE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KELLY PARHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GARY FARMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOE MICHAEL NASH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOHN H LOVIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 15100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 15100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 15000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 15000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 13100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 13100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 13000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 13000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 12900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR/V-P |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR/PRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR/TRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR/SEC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -20047 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2313023 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 93799 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 93799 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 212 |
| IRS990/InterestGrp/TotalAmt | 0 | 212 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 58609 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 58609 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 160 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5623122 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2510804 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3261349 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8884471 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 20047 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF GCL&FA, INC. IS TO PROMOTE GWINNETT COUNTY THROUGH CHARITABLE PURPOSES AND AGRICULTURAL EDUCATION FOR THE PUBLIC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5606445 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5926359 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -20047 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -20047 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5606445 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5926359 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 47133 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 47133 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 27255 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 27255 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | SECURITY |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 192055 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 182675 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 171048 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 64482 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 192055 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 182675 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 171048 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 64482 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4401 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4947 |
| IRS990/OtherOrganizationDsc | 0 | 501C |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 357018 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 357018 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 27363 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27363 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM I ATKINSON III |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | AGRICULTURAL FAIR |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FACILITY RENTALS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1429115 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 825299 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1429115 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 825299 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 16323 |
| IRS990/PYOtherExpensesAmt | 0 | 1210994 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2269554 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 628366 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 446517 |
| IRS990/PYTotalExpensesAmt | 0 | 1657511 |
| IRS990/PYTotalRevenueAmt | 0 | 2285877 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 319914 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2298245 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1742800 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2440986 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 58609 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 20342 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4253 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7890 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 23672 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 114766 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 2254414 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 2269554 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2324219 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1987154 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 175079 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 9010420 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 58609 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 20342 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4253 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 7890 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 23672 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 114766 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01000 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98740 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99120 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 9010420 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2269554 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2324219 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1987154 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 175079 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 9010420 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2289896 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2328472 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1995044 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 198751 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 4214305 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5085608 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 11712 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 84855 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 96567 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 299355 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 299355 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2078979 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1323962 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3402941 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4947 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3261349 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4947 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COPIES OF THE ORGANIZATION'S TAX RETURNS ARE GIVEN TO DIRECTORS TO REVIEW PRIOR TO FILING WITH THE APPROPRIATE TAX AUTHORITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD EXECUTIVE COMMITTEE WOULD FOLLOW-UP ON POTENTIAL CONFLICTS REPORTED BY BOARD MEMBERS, OFFICERS OR KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD EXECUTIVE COMMITTEE ANNUALLY REVIEWS THE COMPENSATION LEVELS FOR BOARD MEMBERS AND KEY EMPLOYEES. FULL BOARD APPROVAL IS REQUIRED FOR ANY CHANGES TO PREVIOUS COMPENSATION AMOUNTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL OF THESE DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE FAIRGROUNDS BUSINESS OFFICE DURING NORMAL BUSINESS HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TRAFFIC CONTROL 62,883 0 0 PREMIUMS 61,185 0 0 TAXES AND LICENSES 41,635 0 0 PUBLIC ENTERTAINMENT 35,700 0 0 RENTAL EXPENSES 30,723 0 0 ENTERTAINMENT AND MEALS 16,199 0 0 FIRST AID EXPENSES 15,325 0 0 BANK CHARGES 13,430 0 0 COMPUTER SUPPLIES 13,294 0 0 EXHIBITS 8,836 0 0 PRINTING 7,215 0 0 TELEPHONE 0 6,312 0 DUES AND SUBSCRIPTIONS 0 6,229 0 CONTRIBUTIONS 6,000 0 0 REFUNDS AND RETURNED CHEC 4,902 0 0 SUPPLIES 4,836 0 0 AUTO EXPENSES 3,420 0 0 MANAGERS EXPENSES 2,559 0 0 COKE PURCHASES 1,993 0 0 REIMBURSED EXPENSES 1,215 0 0 POSTAGE 758 0 0 TOTAL 332,108 12,541 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1773547 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 4947 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4947 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5926359 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5931306 |
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| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW.GWINNETTCOUNTYFAIR.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PATRICK CRONIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7709636522 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GCL&FA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GCL& |
| ReturnHeader/Filer/EIN | 0 | 581946962 |
| ReturnHeader/Filer/PhoneNum | 0 | 7709636522 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1352 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAWRENCEVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30046 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581143819 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RHODES YOUNG BLACK & DUNCAN LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2055 SUGARLOAF CIRCLE STE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30097 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7704956200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREW C POURCHIER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-03-07T09:49:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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