<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-13T09:34:27-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>463096338</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STEVEN C BREWER CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3725 VINEVILLE AVE</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>312041854</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>471312704</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MACON POPS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MACO</BusinessNameControlTxt>
      <PhoneNum>4784712007</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 6295</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31208</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEPHEN MORETTI</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>4784712007</PhoneNum>
      <SignatureDt>2024-05-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>STEPHEN</PersonFirstNm>
        <PersonLastNm>MORETTI</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MISTY L MASSEY CPA</PreparerPersonNm>
      <PTIN>P00787321</PTIN>
      <PhoneNum>4782544838</PhoneNum>
      <PreparationDt>2024-05-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>STEPHEN MORETTI</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>108 SADDLE RUN COURT</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31210</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>250411</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.MACONPOPS.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2014</FormationYr>
      <LegalDomicileStateCd>GA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE MISSION OF MACON POPS IS TO BRING THE HIGHEST QUALITY PRODUCTION AND PERFORMANCE OF POPULAR MUSIC TO A BROADER AUDIENCE THAN FOUND AT TRADITIONAL SYMPHONIC CONCERTS. THIS CONCERT SERIES BLENDS CLASSICAL INSTRUMENTS WITH POP CULTURE MUSIC. WE SHOWCASE AN ORCHESTRA OF ACCOMPLISHED STUDIO AND SYMPHONIC MUSICIANS THAT ENCOURAGES AN INTEREST IN THE MUSICAL ARTS FOR PEOPLE OF DIVERSE AGES AND BACKGROUNDS. MACON POPS IS NOT JUST A CONCERT, IT'S AN EVENT</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>13</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>103092</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>111710</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>101619</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>98657</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>-1458</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>23345</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>30819</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>228056</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>239728</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>40366</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>52210</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>44839</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>162900</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>221377</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>203266</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>273587</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>24790</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-33859</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>95099</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>60840</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>2445</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>92654</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>60840</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE MISSION OF MACON POPS IS TO BRING THE HIGHEST QUALITY PRODUCTION AND PERFORMANCE OF POPULAR MUSIC TO A BROADER AUDIENCE THAN FOUND AT TRADITIONAL SYMPHONIC CONCERTS. THIS CONCERT SERIES BLENDS CLASSICAL INSTRUMENTS WITH POP CULTURE MUSIC. WE SHOWCASE AN ORCHESTRA OF ACCOMPLISHED STUDIO AND SYMPHONIC MUSICIANS THAT ENCOURAGES AN INTEREST IN THE MUSICAL ARTS FOR PEOPLE OF DIVERSE AGES AND BACKGROUNDS. MACON POPS IS NOT JUST A CONCERT, IT'S AN EVENT</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>220928</ExpenseAmt>
      <RevenueAmt>98657</RevenueAmt>
      <Desc>MACON POPS, INC PERFORMED FIVE CONCERTS BETWEEN JULY 1, 2022 AND JUNE 30, 2023 INCLUDING VARIOUS MUSIC GENRES THAT APPEALED TO VARIOUS AGE GROUPS. THE CONCERT THEMES INCLUDED: "WOMEN OF ROCK &amp; SOUL", "GERSHWIN'S GREATEST", "CHRISTMAS LIGHT SHOW EXTRAVAGANZA", "MACON ROCKS", AND "HAWAIIAN SWING".</Desc>
      <TotalProgramServiceExpensesAmt>220928</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>57</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>13</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>STEVE MORETTI</PersonNm>
        <PhoneNum>9253665764</PhoneNum>
        <USAddress>
          <AddressLine1Txt>108 SADDLE RUN COURT</AddressLine1Txt>
          <CityNm>MACON</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31210</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHEN MORETTI</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>48500</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JUSTIN ANDREWS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURALEN AVERY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEITH FITZGERALD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIFFANY HARVEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDY JONES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANNA KERSEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STACY LANE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHERYL MCCRORY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY PRIESTLY MCLENDON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CLARENCE REYNOLDS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID THOMPSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW WECKSTEIN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TAMMY SPIRES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>48500</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>111710</AllOtherContributionsAmt>
      <TotalContributionsAmt>111710</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SPONSORSHIPS</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>55920</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>55920</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TICKET SALES</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>18627</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18627</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPECIAL EVENTS CONCERT</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>14350</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14350</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM INCOME</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>7630</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7630</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP INCOME</Desc>
        <BusinessCd>711130</BusinessCd>
        <TotalRevenueColumnAmt>2130</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2130</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>98657</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>358</TotalRevenueColumnAmt>
        <ExclusionAmt>358</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>8867</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>10683</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-1816</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-1816</TotalRevenueColumnAmt>
        <ExclusionAmt>-1816</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>30718</FundraisingGrossIncomeAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>30718</TotalRevenueColumnAmt>
        <ExclusionAmt>30718</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>VENDOR COMPENSATION</Desc>
        <TotalRevenueColumnAmt>101</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>101</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>101</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>239728</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>98758</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>29260</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>48500</TotalAmt>
        <ProgramServicesAmt>48500</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>3710</TotalAmt>
        <ProgramServicesAmt>1855</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1855</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>5700</TotalAmt>
        <ProgramServicesAmt>2850</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2850</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>47450</TotalAmt>
        <ProgramServicesAmt>36675</ProgramServicesAmt>
        <FundraisingAmt>10775</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>17656</TotalAmt>
        <ProgramServicesAmt>17656</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2019</TotalAmt>
        <ProgramServicesAmt>424</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1595</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>9094</TotalAmt>
        <ProgramServicesAmt>7632</ProgramServicesAmt>
        <FundraisingAmt>1462</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>112</TotalAmt>
        <ProgramServicesAmt>56</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>830</TotalAmt>
        <ProgramServicesAmt>83</ProgramServicesAmt>
        <ManagementAndGeneralAmt>747</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MUSICIANS</Desc>
        <TotalAmt>52325</TotalAmt>
        <ProgramServicesAmt>52325</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PRODUCTION COSTS</Desc>
        <TotalAmt>25000</TotalAmt>
        <ProgramServicesAmt>25000</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD FOR AUCTION DINNER</Desc>
        <TotalAmt>14601</TotalAmt>
        <FundraisingAmt>14601</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CHAIR RENTAL</Desc>
        <TotalAmt>12589</TotalAmt>
        <FundraisingAmt>12589</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>34001</TotalAmt>
        <ProgramServicesAmt>27872</ProgramServicesAmt>
        <ManagementAndGeneralAmt>717</ManagementAndGeneralAmt>
        <FundraisingAmt>5412</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>273587</TotalAmt>
        <ProgramServicesAmt>220928</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7820</ManagementAndGeneralAmt>
        <FundraisingAmt>44839</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>72538</BOYAmt>
        <EOYAmt>52421</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>3661</BOYAmt>
        <EOYAmt>19</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>18900</BOYAmt>
        <EOYAmt>8400</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>95099</BOYAmt>
        <EOYAmt>60840</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>2445</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>2445</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>92654</BOYAmt>
        <EOYAmt>60840</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>92654</BOYAmt>
        <EOYAmt>60840</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>95099</BOYAmt>
        <EOYAmt>60840</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-33859</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>2045</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>106404</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>112568</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>44400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>103092</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111710</CurrentTaxYearAmt>
        <TotalAmt>478174</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>98209</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>92272</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>44186</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101651</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98758</CurrentTaxYearAmt>
        <TotalAmt>435076</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>14454</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16459</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22117</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23313</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30718</CurrentTaxYearAmt>
        <TotalAmt>107061</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>219067</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>221299</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>110703</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>228056</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>241186</CurrentTaxYearAmt>
        <TotalAmt>1020311</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1020311</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>358</CurrentTaxYearAmt>
        <TotalAmt>358</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>358</CurrentTaxYearAmt>
        <TotalAmt>358</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>219067</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>221299</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>110703</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>228056</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>241544</CurrentTaxYearAmt>
        <TotalAmt>1020669</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99960</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherAssetsOrgGrp>
        <Desc>ERTC RECEIVABLE</Desc>
        <BookValueAmt>8400</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>8400</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING EVE</Event1Nm>
        <GrossReceiptsEvent1Amt>30718</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>30718</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>30718</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>30718</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>30718</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF MACON POPS IS TO BRING THE HIGHEST QUALITY PRODUCTION AND PERFORMANCE OF POPULAR MUSIC TO A BROADER AUDIENCE THAN FOUND AT TRADITIONAL SYMPHONIC CONCERTS. THIS CONCERT SERIES BLENDS CLASSICAL INSTRUMENTS WITH POP CULTURE MUSIC. WE SHOWCASE AN ORCHESTRA OF ACCOMPLISHED STUDIO AND SYMPHONIC MUSICIANS THAT ENCOURAGES AN INTEREST IN THE MUSICAL ARTS FOR PEOPLE OF DIVERSE AGES AND BACKGROUNDS. MACON POPS IS NOT JUST A CONCERT, IT'S AN EVENT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MACON POPS, INC IS ORGANIZED AS A GEORGIA NONPROFIT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE BOARD VOTE ON ANY NEW MEMBERS AFTER THEY ARE NOMINATED BY THE NOMINATING COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENTIRE BOARD HAS NOT REVIEWED THIS FORM 990. STEVE MORETTI, THE PRESIDENT &amp; CEO, WILL REVIEW THIS FORM BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTISTIC DIRECTOR &amp; CONDUCTOR 28,500 0 0 FUNDRAISING EVENTS CONTRACT LABOR 0 0 10,775 0 0 0 SPECIAL EVENTS CONCERT CONTRACT LABOR 8,175 0 0 TOTAL 36,675 0 10,775</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>GUEST ARTISTS 10,820 0 0 FOOD SERVICE 5,732 0 0 SUPPLIES 0 0 5,412 CONCERT EXPENSES 5,394 0 0 EQUIP RENTAL 4,160 0 0 OUTSIDE CONTRACT SERVICES 716 717 0 STAGE MANAGER 1,050 0 0 TOTAL 27,872 717 5,412</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
