Nonprofit · EIN 57-0254875
STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $11,202,326 | $7,052,320 | $4,150,006 | $39,584,379 | $511,293 | $39,073,086 |
| December 31, 2024 | 990 | $11,581,978 | $7,090,706 | $4,491,272 | $33,759,531 | $364,215 | $33,395,316 |
| December 31, 2023 | 990 | $10,718,254 | $6,074,487 | $4,643,767 | $28,595,703 | $513,720 | $28,081,983 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $92,549
- Membership dues
- $1,350
- Program service revenue
- $8,594,811
- Investment income
- $529,838
- Net rental income
- $1,956,289
- Net gain from sales of assets
- -$19,804
- Other revenue
- $1,985,128
Expenses
- Grants and similar amounts paid
- $390,411
- Compensation of officers, directors and key employees
- $264,527
- Other salaries and wages
- $2,346,845
- Salaries, compensation and benefits (total)
- $3,030,437
- Professional fundraising fees
- $0
- Occupancy
- $128,471
- Travel
- $63,571
- Depreciation
- $48,222
- Program services (functional)
- $6,085,057
- Management and general (functional)
- $967,263
Balance sheet and other
- Total assets, start of year
- $33,759,531
- Total assets, end of year
- $39,584,379
- Total liabilities, end of year
- $511,293
- Net assets, end of year
- $39,073,086
- Land, buildings and equipment
- $11,649,432
- Publicly traded securities
- $20,795,440
- Net assets without donor restrictions
- $39,073,086
- Gross receipts
- $15,480,454
- Employees
- 559
- Year formed
- 1941
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NANCY L SMITH | SEC/TREAS & Officer | 40 | $218,327 | $21,084 |
| J CANTEY HEATH JR | PRESIDENT Trustee or director, Officer | 4 | $10,000 | $0 |
| WILLIAM C CANTEY III | VICE PRESIDE Trustee or director, Officer | 1 | $8,000 | $0 |
| JOSEPH J KEENAN | EXECUTIVE CO Trustee or director, Officer | 1 | $5,200 | $0 |
| JOHN C HEATH SR | PAST PRESIDE Trustee or director, Officer | 1 | $4,900 | $0 |
| MICHAEL M BEAL | EXECUTIVE CO Trustee or director, Officer | 1 | $4,400 | $0 |
| RICCI L WELCH | EXECUTIVE CO Trustee or director, Officer | 1 | $4,000 | $0 |
| STANLEY JACKSON | EXECUTIVE CO Trustee or director, Officer | 1 | $3,900 | $0 |
| JAMES S FULMER JR | EXECUTIVE CO Trustee or director, Officer | 1 | $2,200 | $0 |
| MARK W BUYCK JR | EXECUTIVE CO Trustee or director, Officer | 1 | $2,100 | $0 |
| JOSEPH J TURNER JR | EXECUTIVE CO Trustee or director, Officer | 1 | $1,200 | $0 |
| MARK W BUYCK III | EXECUTIVE CO Trustee or director, Officer | 1 | $300 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NANCY L SMITH | SEC/TREAS & Officer | 40 | $219,643 | $21,125 |
| J CANTEY HEATH JR | PRESIDENT Trustee or director, Officer | 4 | $10,000 | $0 |
| WILLIAM C CANTEY III | VICE PRESIDE Trustee or director, Officer | 1 | $8,000 | $0 |
| MICHAEL M BEAL | EXECUTIVE CO Trustee or director, Officer | 1 | $6,700 | $0 |
| JOHN C HEATH SR | PAST PRESIDE Trustee or director, Officer | 1 | $6,300 | $0 |
| STANLEY JACKSON | EXECUTIVE CO Trustee or director, Officer | 1 | $4,000 | $0 |
| JOSEPH J KEENAN | EXECUTIVE CO Trustee or director, Officer | 1 | $3,700 | $0 |
| MARK W BUYCK JR | EXECUTIVE CO Trustee or director, Officer | 1 | $3,400 | $0 |
| JAMES S FULMER JR | EXECUTIVE CO Trustee or director, Officer | 1 | $3,100 | $0 |
| RICCI L WELCH | EXECUTIVE CO Trustee or director, Officer | 1 | $3,100 | $0 |
| JOSEPH J TURNER JR | EXECUTIVE CO Trustee or director, Officer | 1 | $1,200 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NANCY L SMITH | SEC/TREAS & Officer | 40 | $209,524 | $19,346 |
| J CANTEY HEATH JR | PRESIDENT Trustee or director, Officer | 4 | $10,000 | $0 |
| WILLIAM C CANTEY III | VICE PRESIDE Trustee or director, Officer | 1 | $8,000 | $0 |
| JOHN C HEATH SR | PAST PRESIDE Trustee or director, Officer | 1 | $5,200 | $0 |
| MICHAEL M BEAL | EXECUTIVE CO Trustee or director, Officer | 1 | $5,000 | $0 |
| STANLEY JACKSON | EXECUTIVE CO Trustee or director, Officer | 1 | $4,300 | $0 |
| RICCI L WELCH | EXECUTIVE CO Trustee or director, Officer | 1 | $3,400 | $0 |
| JOSEPH J KEENAN | EXECUTIVE CO Trustee or director, Officer | 1 | $3,000 | $0 |
| JAMES S FULMER JR | EXECUTIVE CO Trustee or director, Officer | 1 | $2,800 | $0 |
| MARK W BUYCK JR | EXECUTIVE CO Trustee or director, Officer | 1 | $2,000 | $0 |
| JOSEPH J TURNER JR | EXECUTIVE CO Trustee or director, Officer | 1 | $1,800 | $0 |
Address and contacts
- Address (IRS master file)
- 1200 ROSEWOOD DR, COLUMBIA, SC 29201-4704
- In care of
- % NANCY SMITH
- Principal officer (990 for 2025)
- NANCY L SMITH, PO BOX 393, COLUMBIA, SC 292020393
- Signed the 990
- NANCY L SMITH, SEC/TREAS & GENERAL
- Phone
- (803) 799-3387
- Website
- WWW.SCSTATEFAIR.ORG
- Return prepared by
- SCOTT AND COMPANY LLC
Mission
TO PROMOTE THE MATERIAL, EDUCATIONAL, AGRICULTURAL, AND INDUSTRIAL INTERESTS OF THE STATE OF SOUTH CAROLINA. CONDUCTING THE ANNUAL SC STATE FAIR IS THE MOST SIGNIFICANT ACTIVITY OF THE ORGANIZATION.
Program accomplishments
- EXPENSES ARE PAID FOR ACTIVITIES ASSOCIATED WITH THE SC STATE FAIR, WHICH WAS FORMED TO PROMOTE THE MATERIAL, EDUCATIONAL, AGRICULTURAL, AND INDUSTRIAL INTERESTS OF THE STATE OF SOUTH CAROLINA.Expenses $6,085,057 · grants $390,411 · revenue $8,594,811
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0254875
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N520)
- Assets (IRS master file)
- $39,584,379
- Income (IRS master file)
- $15,480,454
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $11,202,326 | $7,052,320 | $39,584,379 | IRS |
| 990 | December 2024 | $11,581,978 | $7,090,706 | $33,759,531 | XML |
| 990 | December 2023 | $10,718,254 | $6,074,487 | $28,595,703 | XML |
| 990 | December 2022 | $9,715,530 | $5,653,034 | $23,287,816 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0254875).
Questions about STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA
- What is the EIN of STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA?
- The employer identification number (EIN) of STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA is 57-0254875.
- Is STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
- Are donations to STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 names NANCY L SMITH.
- Who are the officers and directors of STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 lists 12 people; 12 received compensation from the organization, the highest $218,327 (NANCY L SMITH, SEC/TREAS &).
- How much revenue does STATE AGRICULTURAL & MECHANICAL SOCIETY OF SOUTH CAROLINA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $11,202,326, expenses of $7,052,320 and total assets of $39,584,379 at year end.
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