2025-03-26T14:45:44-04:00 2022-12-31 450491842 BLANKENSHIP CPA GROUP PLLC 2672 NORTH MT JULIET RD MT JULIET TN 371228015 990 2022-01-01 621088535 WILSON COUNTY PROMOTIONS INC WILS 6154432626 PO BOX 1203 LEBANON TN 37088 RANDALL CLEMONS PRESIDENT 6154432626 2025-03-06 true false LISA E MCINTOSH CPA P00421540 6158891153 2025-03-11 2022 2025-03-06 01:10:19Z X WILSON COUNTY FAIR - TN STATE FAIR RANDALL CLEMONS 519 RIDGECREST LANE LEBANON TN 37088 4319272 false X WILSONCOUNTYTNSTATEFAIR.COM X 1980 TN OPERATION OF THE WILSON COUNTY-TENNESSEE STATE FAIR. 10 10 25 2263 0 1769585 814771 2343240 3491554 9519 7352 6497 5595 4128841 4319272 277962 332857 0 439966 537862 0 107270 2320062 2584918 3037990 3455637 1090851 863635 3248871 3465030 83648 36172 3165223 3428858 X OPERATION OF THE WILSON COUNTY-TENNESSEE STATE FAIR. false false 2958023 332857 3491554 THE ORGANIZATION CONDUCTS AN ANNUAL COUNTY/STATE FAIR IN WILSON COUNTY. IT IS NUMBER ONE IN THE STATE IN ATTENDANCE AND HAS RECEIVED MANY AWARDS ON BOTH THE STATE AND NATIONAL LEVELS. A LARGE PORTION OF THE FAIR'S PROCEEDS ARE EXPENDED ON IMPROVEMENTS TO THE FAIR GROUNDS OWNED BY THE WILSON COUNTY GOVERNMENT. 45276 THE ORGANIZATION CONDUCTS AN ANNUAL COUNTY/STATE FAIR IN WILSON COUNTY. IT IS NUMBER ONE IN THE STATE IN ATTENDANCE AND HAS RECEIVED MANY AWARDS ON BOTH THE STATE AND NATIONAL LEVELS. A LARGE PORTION OF THE FAIR'S PROCEEDS ARE EXPENDED ON IMPROVEMENTS TO THE FAIR GROUNDS OWNED BY THE WILSON COUNTY GOVERNMENT. 45276 3003299 false true false false false false false false false true false false false false false true false false false false false false false false false false true false false false false false false false true true true true false false false false true false false true 301 0 true 25 true false false false false true true false false false false false false false X 10 10 true false false false false false false true true false false false true false false false false false false false X CATHY GERMAIN 6154432626 945 E BADDOUR PKWY LEBANON TN 37087 HELEN MCPEAK EXECUTIVE DI 40.00 X 93247 0 0 RANDALL CLEMONS PRESIDENT 6.00 X X 0 0 0 JIMMY COMER VICE PRESIDE 6.00 X X 0 0 0 LYNETTE TAYLOR TREASURER 6.00 X X 0 0 0 KAREN JOHNSON SECRETARY 6.00 X X 0 0 0 JOE HOLBROOK DIRECTOR 6.00 X 0 0 0 LYNDON LAFEVERS DIRECTOR 6.00 X 0 0 0 TERRY MCPEAK DIRECTOR 6.00 X 0 0 0 DONNIE STEED DIRECTOR 6.00 X 0 0 0 DAVID HALE DIRECTOR 6.00 X 0 0 0 JOHNNIE WEBB DIRECTOR 6.00 X 0 0 0 93247 false false false SUMMERTOWN METALS 3864 SUMMERTOWN HWY SUMMERTOWN TN 38483 CONSTRUCTION 834521 F&H ENTERPRISES PO BOX 124 LEBANON TN 37088 CONSTRUCTION 507732 ROCHELLE MCCULLOUGH & AULDS 109 NORTH CASTLE HEIGHTS AVE LEBANON TN 37087 PROPERTY 316902 SHANNON SPECK ELECTRIC 5675 CARTHAGE HIGHWAY LEBANON TN 37087 ELECTRIC INSTAL 110086 4 312000 502771 100029 814771 FAIR ADMISSION AND ACTIVITIES 713110 3383114 3383114 PARKING INCOME 713110 96948 96948 INSURANCE INCOME 713110 5790 5790 CAMPERS INCOME 713110 5702 5702 3491554 7352 7352 MISCELLANEOUS 900099 5595 5595 5595 4319272 3491554 12947 332857 332857 93247 45276 39080 8891 404294 196306 169439 38549 2218 1077 930 211 38103 18501 15969 3633 10100 10100 143346 114677 28669 210912 85598 104232 21082 88622 88622 278498 272263 6235 34973 34973 13107 13107 20536 17551 2985 131212 128879 2333 SHOWS, EXHIBITS, & EVENTS 1083292 1083292 FAIR ENTERTAINMENT 210688 210688 SECURITY AND MEDICAL 186283 186283 PARKING 84223 84223 89126 89126 3455637 3003299 345068 107270 318618 1128189 1918596 1925948 600000 9518 15384 20865 24554 63690 86132 513601 228778 282584 284823 35000 3248871 3465030 71173 5439 30733 12475 83648 36172 X 2565223 3428858 600000 3165223 3428858 3248871 3465030 863635 -600000 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 210723 210723 9000 9000 293878 219778 74100 284823 4583108 263836 263836 4319272 4319272 3719473 263836 263836 3455637 3455637 SCHEDULE D, PAGE 4, PART XIII INCOME TAXES THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(4) AND THE TAX LAWS OF THE STATE OF TENNESSEE. US GAAP REQUIRES THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2022, NO UNCERTAIN POSITIONS HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2018. true WILSON COUNTY TN 945 BADDOUR PKWY LEBANON TN 37087 GOV 320607 PURCHASE P IMPROVEMENTS MAINTAIN FAIRGROUND FIDDLERS GROVE FOUNDATION 945 BADDOUR PKWY LEBANON TN 37087 262532803 3 12250 PURCHASE P IMPROVEMENTS MAINTAIN FAIRGROUND 2 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION MONITORS USE OF GRANT FUNDS BY BEING PRESENT ON THE PROPERTY AND OBSERVING THAT THE EXPECTED IMPROVEMENTS HAVE BEEN MADE. COLOR & STYLES LLC BOARD MEMBER 59097 CONSTRUCTION, REPAIR false WILSON BANK & TRUST BOARD MEMBER 61972 CREDIT CARD PROCESSI false X 6 15129 FMV X EQUIPMENT 7 69000 FMV X SUPPLIES 2 8000 FMV X GIFTS, PRIZES 5 4900 FMV X HOTEL ROOMS 1 3000 FMV false false false FORM 990, PAGE 1, ITEM C WILSON COUNTY-TENNESSEE STATE FAIR FORM 990, PAGE 1, ITEM B THE ORGANIZATION'S 2022 AUDIT WAS NOT COMPLETED UNTIL AFTER THE DUE DATE OF THE 990. THE RETURN IS BEING AMENDED TO REFLECT A RECLASSIFICATION OF 300,000 GRANTS RECEIVABLE TO GOVERNMENT GRANT INCOME TO PROPERLY ALIGN WITH THE FINAL AUDIT REPORT. THE FOLLOWING LINE ITEMS WERE CHANGED ON THE AMENDED RETURN AS A RESULT OF THE RECLASSIFICATION: 990 PART I: LINE 8 - CONTRIBUTIONS & GRANTS LINE 20 - TOTAL ASSETS LINE 22 - NET ASSETS 990 PART VIII LINE 1E - GOVERNMENT GRANTS LINE 12 - TOTAL REVENUE 990 PART X LINE 3 - PLEDGES & GRANTS RECEIVABLE LINE 16 - TOTAL ASSETS LINE 28 - NET ASSETS WITH DONOR RESTRICTIONS LINE 32 - TOTAL NET ASSETS LINE 33 - TOTAL LIABILITIES & NET ASSETS SCHEDULE B, PART I DONOR ADDED SCHEDULE D, PART XI LINE 1 - TOTAL REVENUE PER AUDIT LINE 5 - TOTAL REVENUE PER 990 FORM 990, PAGE 2, PART III, LINE 4D THE ORGANIZATION CONDUCTS AN ANNUAL COUNTY/STATE FAIR IN WILSON COUNTY. IT IS NUMBER ONE IN THE STATE IN ATTENDANCE AND HAS RECEIVED MANY AWARDS ON BOTH THE STATE AND NATIONAL LEVELS. A LARGE PORTION OF THE FAIR'S PROCEEDS ARE EXPENDED ON IMPROVEMENTS TO THE FAIR GROUNDS OWNED BY THE WILSON COUNTY GOVERNMENT. FORM 990, PAGE 6, PART VI, LINE 2 HELEN MCPEAK TERRY MCPEAK EXEC DIRECT DIRECTOR WIFE/HUSBAND FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS REVIEWED BY THE PRESIDENT PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 19 AUDITED FINANCIAL STATEMENTS ARE MAINTAINED AT THE FAIR OFFICE AND ARE AVAILABLE UPON REQUEST. FIDDLERS GROVE FOUNDATION INC PO BOX 1203 LEBANON TN 370881203 262532803 PRESERVATI 501C3 10 N/A false false true false false false false false false false false false false false false false false false false false SCHEDULE R WILSON COUNTY PROMOTIONS, INC. AND FIDDLERS GROVE FOUNDATION, INC. HAVE THE SAME INDIVIDUALS ON BOTH OF THE ORGANIZATIONS' BOARD OF DIRECTORS.