TY 2025 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) Kim Rhodes......................................................................
President

5.00
.................

(2) Brad Davis......................................................................
V. President

5.00
.................

(3) Tammy Easterday......................................................................
Secretary

3.00
.................

4,250

(4) Cindy Stayton......................................................................
Treasurer

5.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

Macoupin County Fair & Agricultural
Assn Inc

Employer identification number

37-0952392

Return Reference	Explanation
Form 990, Part VI, Section B, line 11b	Contact president or treasurer
Form 990, Part VI, Section C, line 19	At each monthly meeting or upon request.
Form 990, Part IX, line 24e	Show Premiums & Judges: Program service expenses 53685. Management and general expenses 0. Fundraising expenses 0. Total expenses 53685. Livestock Auction: Program service expenses 39504. Management and general expenses 0. Fundraising expenses 0. Total expenses 39504. Utilities: Program service expenses 31329. Management and general expenses 0. Fundraising expenses 0. Total expenses 31329. Carnival Expense: Program service expenses 25421. Management and general expenses 0. Fundraising expenses 0. Total expenses 25421. Kids Corner: Program service expenses 21130. Management and general expenses 0. Fundraising expenses 0. Total expenses 21130. Equipment Rental: Program service expenses 11526. Management and general expenses 0. Fundraising expenses 0. Total expenses 11526. Small Equipment: Program service expenses 9009. Management and general expenses 0. Fundraising expenses 0. Total expenses 9009. Security: Program service expenses 6310. Management and general expenses 0. Fundraising expenses 0. Total expenses 6310. Scholarship Payouts: Program service expenses 6000. Management and general expenses 0. Fundraising expenses 0. Total expenses 6000. Taxes: Program service expenses 4256. Management and general expenses 0. Fundraising expenses 0. Total expenses 4256. Miscellaneous: Program service expenses 2647. Management and general expenses 0. Fundraising expenses 0. Total expenses 2647. Sponsor/Fair Dinner: Program service expenses 2615. Management and general expenses 0. Fundraising expenses 0. Total expenses 2615. Dues: Program service expenses 1910. Management and general expenses 0. Fundraising expenses 0. Total expenses 1910. License: Program service expenses 1576. Management and general expenses 0. Fundraising expenses 0. Total expenses 1576. Professional Fees: Program service expenses 1500. Management and general expenses 0. Fundraising expenses 0. Total expenses 1500. Rent: Program service expenses 1193. Management and general expenses 0. Fundraising expenses 0. Total expenses 1193. Bank Charges: Program service expenses 827. Management and general expenses 0. Fundraising expenses 0. Total expenses 827. Pie/Cake Auction: Program service expenses 501. Management and general expenses 0. Fundraising expenses 0. Total expenses 501.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: Provide Family Entertainment
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	34
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	34
5	Total number of individuals employed in calendar year 2025 (Part V, line 2a) ......	5	3
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	-12,435
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	274,393	304,785
9	Program service revenue (Part VIII, line 2g) .........	427,450	348,415
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	16,457	10,524
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-2,749	2,623
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	715,551	666,347
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	4,350	500
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	8,184	8,128
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	692,493	753,077
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	705,027	761,705
19	Revenue less expenses. Subtract line 18 from line 12.......	10,524	-95,358
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	388,852	293,496
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	388,852	293,496

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	Provide family entertainment with a county agricultural fair

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	4,250	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	304,785

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		304,785

		Business Code
2a	Entertainment	900099	147,248	147,248
b	Beer/Food Income	900099	56,714	56,714
c	Gate Admission	900099	54,416	54,416
d	Livestock Auction	900099	44,948	44,948
e	Entry Fees	900099	13,620	13,620
f	All other program service revenue.		31,469	31,469
g	Total. Add lines 2a–2f .....		348,415

3 Investment income (including dividends, interest, and othersimilar amounts) ......			10,524	10,524
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	15,058
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	15,058
d	Net rental income or (loss).......			15,058	15,058
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	40,435
b	Less: direct expenses ...		8b	52,870
c	Net income or (loss) from fundraising events..			-12,435		-12,435
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			666,347	373,997	-12,435	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	500	500
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	4,250	4,250
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	1,592	1,592
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	2,286	2,286
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	20,721	20,721
13	Office expenses .......	15,718		15,718
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	9,345	9,345
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	3,000
23	Insurance ...	44,136	44,136
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Entertainment	182,103	182,103
b	Building Upgrades	128,925	128,925
c	Repairs	69,603	69,603
d	Beer/Food Building	58,587	58,587
e	All other expenses	220,939	220,939
25	Total functional expenses. Add lines 1 through 24e	761,705	742,987	15,718	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			47,363	1	40,557
2	Savings and temporary cash investments .........			330,989	2	245,439
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	516,617
b	Less: accumulated depreciation	10b	509,117	10,500	10c	7,500
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			388,852	16	293,496

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	388,852	29	293,496
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	0	31	0
32	Total net assets or fund balances ...........	388,852	32	293,496
33	Total liabilities and net assets/fund balances ........	388,852	33	293,496

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....	516,617	509,117	7,500
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				7,500

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII