Nonprofit · EIN 62-0724861
MACON COUNTY PARK COMMISSION
Tax-exempt · LAFAYETTE, TN 37083
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $421,098 | $395,237 | $25,861 | $508,106 | $52,106 | $456,000 |
| December 31, 2024 | 990 | $370,433 | $361,698 | $8,735 | $487,927 | $57,788 | $430,139 |
| December 31, 2023 | 990 | $340,896 | $340,479 | $417 | $484,720 | $63,316 | $421,404 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $241,470
- Membership dues
- $241,470
- Program service revenue
- $105,194
- Investment income
- $77
- Net income from sales of inventory
- $74,357
- Other revenue
- $74,357
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $170,671
- Salaries, compensation and benefits (total)
- $184,677
- Professional fundraising fees
- $0
- Accounting fees
- $595
- Occupancy
- $23,028
- Travel
- $468
- Depreciation
- $22,777
- Program services (functional)
- $395,237
Balance sheet and other
- Total assets, start of year
- $487,927
- Total assets, end of year
- $508,106
- Total liabilities, end of year
- $52,106
- Net assets, end of year
- $456,000
- Land, buildings and equipment
- $451,218
- Gross unrelated business income
- $77
- Gross receipts
- $487,077
- Employees
- 23
- Volunteers
- 45
- Year formed
- 1960
- State of legal domicile
- TN
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 |
|---|---|---|---|
| Charles Leath | Director Trustee or director | 2 | $0 |
| Tyler Cassetty | Director Trustee or director | 2 | $0 |
| Mike Wells | Treasurer Trustee or director | 8 | $0 |
| Larry White | Director Trustee or director | 2 | $0 |
| Rick Shoulders | Vice President Trustee or director | 4 | $0 |
| Jon Hesson | Director Trustee or director | 2 | $0 |
| Jeff Key | Director Trustee or director | 2 | $0 |
| Chelsea Coley | President Trustee or director | 8 | $0 |
| William Carter | Director Trustee or director | 2 | $0 |
| Mike Whittemore | Director Trustee or director | 2 | $0 |
| Jim Ballard | Director Trustee or director | 2 | $0 |
| Tonya Wells | Director Trustee or director | 2 | $0 |
| Zack Polston | Director Trustee or director | 2 | $0 |
| John Reese Collins | Secretary Trustee or director | 2 | $0 |
| Ian Whittemore | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles Leath | Director Trustee or director | 2 | $0 |
| Doug Holder | Director Trustee or director | 2 | $0 |
| Mike Wells | Treasurer Trustee or director | 8 | $0 |
| Larry White | Director Trustee or director | 2 | $0 |
| Rick Shoulders | Vice President Trustee or director | 4 | $0 |
| Jon Hesson | Director Trustee or director | 2 | $0 |
| Jeff Key | Director Trustee or director | 2 | $0 |
| Chelsea Coley | President Trustee or director | 8 | $0 |
| William Carter | Director Trustee or director | 2 | $0 |
| Mike Whittemore | Director Trustee or director | 2 | $0 |
| Jim Ballard | Director Trustee or director | 2 | $0 |
| Tonya Wells | Director Trustee or director | 2 | $0 |
| Zack Polston | Director Trustee or director | 2 | $0 |
| John Reese Collins | Secretary Trustee or director | 2 | $0 |
| Ian Whittemore | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Duncan | Director Trustee or director | 2 | $0 |
| Doug Holder | Director Trustee or director | 2 | $0 |
| Mike Wells | Treasurer Trustee or director | 8 | $0 |
| Larry White | Director Trustee or director | 2 | $0 |
| Rick Shoulders | Vice President Trustee or director | 4 | $0 |
| Jon Hesson | Director Trustee or director | 2 | $0 |
| Matt Wilson | Director Trustee or director | 2 | $0 |
| Chelsea Coley | President Trustee or director | 8 | $0 |
| William Carter | Director Trustee or director | 2 | $0 |
| Jeremy Robinson | Director Trustee or director | 2 | $0 |
| Jim Ballard | Director Trustee or director | 2 | $0 |
| Peyton Broyles | Director Trustee or director | 2 | $0 |
| Zack Polston | Director Trustee or director | 2 | $0 |
| John Reese Collins | Director Trustee or director | 2 | $0 |
| Ian Whittemore | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 705, LAFAYETTE, TN 37083-0705
- In care of
- % CHARLES DARNELL
- Principal officer (990 for 2025)
- Chelsey Coley
- Signed the 990
- Chelsey Coley, President
- Phone
- (615) 666-8799
- Return prepared by
- J Michael Wells CPA
Mission
Social Club
Program accomplishments
- All monies expended during the year are used in maintaining and operating our 9-hole golf course. All revenues, including dues, assessments, and green fees are used to pay ordinary and necessary operating expenses and provide for equipment purchases and capital improvements needed to keep our course in the best possible condition. A yearly budget is prepared with anticipated revenues and expenses in a month-to-month format. The budget results are analyzed at regularly scheduled meetings and, if necessary, membership dues and assessments are adjusted for anticipated budget shortfalls.Expenses $395,237 · revenue $421,021
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
- 62-0724861
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1968
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $508,106
- Income (IRS master file)
- $487,077
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $421,098 | $395,237 | $508,106 | XML |
| 990 | December 2024 | $370,433 | $361,698 | $487,927 | XML |
| 990 | December 2023 | $340,896 | $340,479 | $484,720 | XML |
| 990 | December 2022 | $330,811 | $321,612 | $489,681 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 62-0724861).
Questions about MACON COUNTY PARK COMMISSION
- What is the EIN of MACON COUNTY PARK COMMISSION?
- The employer identification number (EIN) of MACON COUNTY PARK COMMISSION is 62-0724861.
- Is MACON COUNTY PARK COMMISSION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1968.
- Are donations to MACON COUNTY PARK COMMISSION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MACON COUNTY PARK COMMISSION 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 MACON COUNTY PARK COMMISSION 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 MACON COUNTY PARK COMMISSION 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 MACON COUNTY PARK COMMISSION?
- The 990 for the year ended December 31, 2025 names Chelsey Coley.
- Who are the officers and directors of MACON COUNTY PARK COMMISSION?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does MACON COUNTY PARK COMMISSION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $421,098, expenses of $395,237 and total assets of $508,106 at year end.
Other nonprofits in LAFAYETTE
- TRI-COUNTY ELECTRIC MEMBERSHIP CORPORATION EIN 62-0387653 · last filed 990 for 2025
- NORTH CENTRAL TELEPHONE COOPERATIVE CORP EIN 62-0516439 · last filed 990 for 2024
- MACON COUNTY GENERAL HOSPITAL INC EIN 62-0988604 · last filed 990 for 2025
- MACON CHRISTIAN ACADEMY EIN 27-1529160 · last filed 990 for 2024
- MACON HELPS EIN 62-1500589 · last filed 990 for 2025
- MACON COUNTY FAIR ASSOCIATION EIN 62-1769056 · last filed 990 for 2025
- MACON HOUSING SOLUTIONS EIN 99-0835276 · last filed 990-N for 2024
- MACON COUNTY FARM BUREAU EIN 62-0678039 · last filed 990-EZ for 2025