2025-11-17T13:06:44-08:00 2024-12-31 521544293 ARKIN & LEARY PC 2200 RESEARCH BLVD STE 540 ROCKVILLE MD 20850 990 2024-01-01 520622931 Montgomery County Agricultural Center In MONT 3019263100 16 Chestnut Street Gaithersburg MD 20877 Martin E Svrcek Executive Dir. 2025-11-17 true true Terrance P Leary CPA P00970225 3013401550 2024 2025-03-06 01:10:19Z Martin E Svrcek 16 Chestnut Street Gaithersburg MD 20877 12084540 false X WWW.MCAGFAIR.COM X 1949 MD To coordinate the efforts of our volunteers to present the annual Montgomery County Agricultural Fair. We also promote the science and preservation of agriculture in Montgomery County and educating fair patrons and the community regarding agricultural related topics. 12 12 16 1053 0 292407 1681611 3793120 3495584 151558 585088 67343 79296 4304428 5841579 74880 78543 0 697134 757625 0 0 2635398 2911347 3407412 3747515 897016 2094064 14902845 17640035 393570 416638 14509275 17223397 To coordinate the efforts of our volunteers to present the annual Montgomery County Agricultural Fair. We also promote the science and preservation of agriculture in Montgomery County and educating fair patrons and the community regarding agricultural related topics. false false 1872528 2253085 Montgomery County Agricultural Center, Inc. (the Center) conducts the annual Montgomery County Fair (the Fair) and promotes the continuance of agricultural activities by providing facilities for 4-H and FFA programs, as well as for other agricultural and community related organizations. 549599 1242499 The Center provides various agricultural education programs, as well as community services through the rental of its property and facilities. 2422127 true true false false false false false false false false true true false true false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 111 0 true 16 true false false false false false false false 0 false false false false false false false X 12 12 false false false false true true true true true false false true true true true true true true false false MD X X X Jim Burgess 3019263100 16 Chestnut Street Gaithersburg MD 20877 Martin E Svrcek Executive Dir. 40.00 0.00 X 183752 0 5608 James Fraser Director 2.00 0.00 X 0 0 0 Rusty Drew Director 2.00 0.00 X 0 0 0 Kristi Geary Director 2.00 0.00 X 0 0 0 Tom Fitzpatrick Director 2.00 0.00 X 0 0 0 Percy Willett Director 2.00 0.00 X 0 0 0 Daniel Hernandez Director 2.00 0.00 X 0 0 0 Don Bohrer Director 2.00 0.00 X 0 0 0 Laurel Gill Director 2.00 0.00 X 0 0 0 Daniel Leaman Vice President 6.00 0.00 X X 0 0 0 Charles Schuster Director 2.00 0.00 X 0 0 0 Megan Mackenzie Director 2.00 0.00 X 0 0 0 Thomas Russo Director 2.00 0.00 X 0 0 0 Karen Gillis Secretary 6.00 0.00 X 0 0 0 Gene Walker Treasurer 6.00 0.00 X 0 0 0 Mandy German President 6.00 0.00 X 0 0 0 183752 5608 1 false true false Derek Gallupe Electrical Wiring & Repair 19926 Brownsville Rd Knoxville MD 21704 Electrical Service 107368 JM Kelley Paving LLC 14822 Southlawn Lane Rockville MD 20850 Paving Services 101031 RCI Systems 10721 Hanna Street Beltsville MD 20705 Audio/Visual 123553 The Taisey Agency 2101 Wayside Drive 2d Frederick MD 21702 Security 249608 4 58000 1623611 1681611 Fair Revenue 900099 2253085 2253085 Use of Facilities 900099 1242499 1242499 3495584 457956 457956 0 0 0 6370093 6242229 732 127864 -732 127132 127132 0 0 0 Other Income 900099 79296 79296 79296 5841579 4159968 X 0 78543 78543 0 0 183752 183752 0 455891 289241 166650 11992 1903 10089 58936 46106 12830 47054 22061 24993 0 2060 2060 130126 130126 0 0 0 16139 16139 105515 105515 65606 4103 61503 0 0 130337 130337 0 0 0 0 0 262350 262350 88533 11676 76857 Admissions expenses 373719 373719 Utilities 371601 277061 94540 Grounds & building maintenance 361993 318090 43903 Exhibits 258627 258627 744741 505145 239596 3747515 2422127 1325388 0 2156380 1634196 2045237 2561990 871863 88942 155981 0 0 0 0 60639 35255 11083335 9416341 1268078 1666994 2157387 3107632 1754417 2303861 0 0 5371765 5302263 14902845 17640035 282805 361997 110765 54641 393570 416638 X 14241579 16965948 267696 257449 14509275 17223397 14902845 17640035 2094064 620058 X true X false true false X 60590 1377973 233715 292407 1681611 3646296 55760 2854513 3597695 3793120 3495584 13796672 0 0 0 116350 4232486 3831410 4085527 5177195 17442968 0 551652 1343651 1895303 551652 1343651 1895303 15547665 320607 571685 -965358 919605 1205146 2051685 0 320607 571685 -965358 919605 1205146 2051685 0 2680 30653 36684 26765 28217 124999 439637 4834824 2902736 5031897 6410558 19619652 0.79250 0.88140 0.10460 0.07890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16790 16790 7360905 6384591 976314 2766231 2108647 657584 939409 923103 16306 1666994 2303861 5302263 X 6530571 620058 68934 688992 5841579 5841579 3816449 68934 68934 3747515 3747515 Part X : FIN48 Footnote The Center is generally exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. In addition, the Center has been classified as an organization that is not a private foundation. Income which is not related to exempt purposes, less applicable deductions is subject to federal and state corporate income taxes. There were no tax liabilities for unrelated business income for the year ended December 31, 2024.Management evaluated the Centers tax position and concluded that the Center had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The Center files income tax returns in the US federal jurisdictions. true 0 0 Educational Grant 40 78543 FMV X X false false false false false false false false false Martin E Svrcek Executive Dir. 183752 5608 189360 Form 990, Part VI, Section A, Line 7a The membership (of which there is only one class) has the right to elect or appoint the governing body. Form 990, Part VI, Section A, Line 7b The membership (of which there is only one class) has the right to approve the board's decision to amend the articles of incorporation and amend the bylaws. Form 990, Part VI, Section B, Line 11b Before it is filed, a Draft copy of Form 990 is sent to each member of the board. The 990 is then reviewed by the Finance Committee, which consists of the Treasurer of the organization along with elected members from the board. Upon unanimous approval of the draft 990 by individuals noted above, and after addressing any concerns and/or other input from the full board, Form 990 is approved and filed with the IRS. Form 990, Part VI, Section B, Line 12c MCAC REQUIRES ALL BOARD OF DIRECTORS/EMPLOYEES TO ANNUALLY SUBMIT A CONFLICT OF INTEREST DISCLOSURE FORM WHICH LISTS ALL BUSINESSES OR OTHER ORGANIZATIONS OF WHICH HE/SHE IS AN OFFICER, MEMBER, OWNER OR EMPLOYEE OR FOR WHICH HE/SHE ACTS AS AN AGENT, WITH MCAC HAS OR MIGHT REASONABLY IN THE FUTURE, ENTER INTO A RELATIONSHIP OR A TRANSACTION IN WHICH THE BOARD MEMBER/EMPLOYEE WOULD HAVE CONFLICTING INTEREST. THE PRESIDENT OF THE BOARD AND THE EXECUTIVE DIRECTOR BECOMES FAMILIAR WITH CONFLICT OF INTEREST DISCLOSURE FORMS OF THE BOARD MEMBERS/EMPLOYEEES IN ORDER TO GUIDE HIS/HER CONDUCT SHOULD A CONFLICT ARISE. THE VICE PRESIDENT OF THE BOARD SHALL BECCOME FAMILIAR WITH CONFLICT OF INTEREST DISCLOSURE FORMS OF THE PRESIDENT AND THE EXECTUIVE DIRECTOR SHOULD A SITUATION ARISE IN WHICH A DIRECTOR/EMPLOYEE WOULD HAVE A POTENTIAL CONFLICT OF INTEREST HE/SHE WILL WITHDRAW FROM DISCUSSIONS AND WILL NOT VOTE ON THE MATTER. Form 990, Part VI, Section B, Line 15a ANNUALLY, THE BOARD OF DIRECTORS EVALUATES THE PRIOR YEARS PERFORMANCE OF THE EXECUTIVE DIRECTOR AND IF IT IS DETERMINED HE SHOULD GET A RAISE. A COMMITTEE REVEIWS THE SALARIES OF COMPARABLE POSITIONS IN THE AREA, SUCH AS FREDERICK COUNTY FAIR AND STATE FAIR. THE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD WHICH THEN VOTES ON THE RECOMMENDATION. Form 990, Part VI, Section C, Line 18 The Organization's Form 990 and Form 1023 are available by request. The Form 990 is also available on other websites such as www.guidestar.org. In addition, the Form 990 is on file with the State of Maryland Charities Division of the Secretary of State where a copy can also be obtained. The Center makes its financial statements and other governing documents available on an as needed basis, subject to the discretion of the organization. Form 990, Part VI, Section C, Line 19 No documents available to the public. Form 990, Part IX, Line 24e Bank Charges & Fees: Column (A) - Total = $16548; Column (B) - Program Services = $0; Column (C) - Management & General = $16548; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Board of Directors Exp: Column (A) - Total = $66135; Column (B) - Program Services = $0; Column (C) - Management & General = $66135; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Entertainment expense: Column (A) - Total = $223998; Column (B) - Program Services = $223998; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Event Expense: Column (A) - Total = $83640; Column (B) - Program Services = $83640; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e External Concessions Expense: Column (A) - Total = $3475; Column (B) - Program Services = $3475; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Internal Concessions expenses: Column (A) - Total = $115605; Column (B) - Program Services = $115605; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Miscellaneous expense: Column (A) - Total = $48571; Column (B) - Program Services = $36415; Column (C) - Management & General = $12156; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Repairs & Maintenance: Column (A) - Total = $58914; Column (B) - Program Services = $42012; Column (C) - Management & General = $16902; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Taxes and fees: Column (A) - Total = $80359; Column (B) - Program Services = $0; Column (C) - Management & General = $80359; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Volunteer expenses: Column (A) - Total = $47496; Column (B) - Program Services = $0; Column (C) - Management & General = $47496; Column (D) - Fundraising = $0