{"success":true,"data":{"_id":620724861,"filings":[{"Organization":{"value":null,"Person":["Jeff Duncan","Kyle Deering","Mike Wells","Gary Law","Rick Shoulders","Jon Hesson","Matt Wilson","Chelsea Coley","William Carter","Jeremy Robinson","Kevin Dickerson","Peyton Broyles","Zack Polston","John Reese Collins","Taylor Dillehay"],"Title":["President","Director","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director"],"Hours":[8.0,2.0,8.0,4.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing golf and social functions at the lowest possible price for individuals and families living in our area.","year":2021,"name":"Macon County Park Commission","phone":6156668799,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Jeff Duncan","year_formation":1960,"state_legal_domicile":"TN","total_volunteers":45,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO Box 705, Lafayette, TN, 37083, USA","city":"Lafayette","state":"TN","country":"USA","zip_code":37083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":244,"Number of independent voting members":15,"Number of employees total":20,"Total Gross UBI":30,"Net unrelated business taxable income":null,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":327378,"Contributions":{"value":167530,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":167530,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":98847,"Total revenue":{"value":98847,"Green Fees":74228,"Ladies Assoc. Fundraising":7477,"Miscellaneous":645,"Tournaments":16497},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":30,"Investment income total":30,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":60971,"Other total":0,"Royalties revenue":0,"Net rental income":900,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":60071,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":302756,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":135734,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":124820,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10914},"Other expenses":{"value":167022,"Management services":0,"Legal":0,"Accounting":525,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1046,"Information technology":0,"Royalties":0,"Occupancy":18801,"Travel":374,"Conferences and meetings":0,"Interest":1997,"Payments to affiliates":0,"Depreciation and depletion":27106,"Insurance":12495,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":79484,"Taxes - Sales & Real Estate":37078,"Repair & Maint":18889,"Chemicals & Fertilize":12752,"Course Improvements":10765},"All other expenses":25194},"Functional Expenses":{"value":null,"Program Service Expenses":302756,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":485715,"Non-interest bearing cash":61021,"Savings and temp cash investments":34841,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":389853,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":73927,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":73927,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":411788,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07520969643653513,"percentile":0.5777490233210691},"Liabilities to Assets Ratio":{"score":0.15220242323173055,"percentile":0.281928583016651},"Operating Reserve Ratio":{"score":1.604311722971634,"percentile":0.5570070200448279},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.06147540983606557,"percentile":0.10841470868829811},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7034244240618216,"percentile":0.8544121520291545}},"source_xml":"202221809349301412_public.xml"},{"Organization":{"value":null,"Person":["Jeff Duncan","Kyle Deering","Mike Wells","Gary Law","Rick Shoulders","Jon Hesson","Matt Wilson","Chelsea Coley","William Carter","Jeremy Robinson","Kevin Dickerson","Peyton Broyles","Zack Polston","John Reese Collins","Ian Whittemore"],"Title":["Director","Director","Treasurer","Secretary","Vice President","Director","Director","President","Director","Director","Director","Director","Director","Director","Director"],"Hours":[2.0,2.0,8.0,4.0,4.0,2.0,2.0,8.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing golf and social functions at the lowest possible price for individuals and families living in our area.","year":2022,"name":"Macon County Park Commission","phone":6156668799,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Chelsey Coley","year_formation":1960,"state_legal_domicile":"TN","total_volunteers":45,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO Box 705, Lafayette, TN, 37083, USA","city":"Lafayette","state":"TN","country":"USA","zip_code":37083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":267,"Number of independent voting members":15,"Number of employees total":24,"Total Gross UBI":33,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":330811,"Contributions":{"value":179685,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":179685,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":96947,"Total revenue":{"value":96947,"Green Fees":70272,"Ladies Assoc. Fundraising":5906,"Miscellaneous":2,"Tournaments":20767},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":33,"Investment income total":33,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":54146,"Other total":0,"Royalties revenue":0,"Net rental income":750,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":53396,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":321612,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":143503,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":132494,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":11009},"Other expenses":{"value":178109,"Management services":0,"Legal":0,"Accounting":535,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":898,"Information technology":0,"Royalties":0,"Occupancy":21138,"Travel":189,"Conferences and meetings":0,"Interest":1967,"Payments to affiliates":0,"Depreciation and depletion":28091,"Insurance":13616,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":80600,"Taxes - Sales & Real Estate":39483,"Chemicals & Fertilize":16253,"Repair & Maint":16247,"Fuel & Oil":8617},"All other expenses":31075},"Functional Expenses":{"value":null,"Program Service Expenses":321612,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":489681,"Non-interest bearing cash":83311,"Savings and temp cash investments":38370,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":368000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":68694,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":68694,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":420987,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.027807418737587325,"percentile":0.4723443290258034},"Liabilities to Assets Ratio":{"score":0.1402831639373388,"percentile":0.29082252188918},"Operating Reserve Ratio":{"score":1.5225831125704266,"percentile":0.542531625769791},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.09566787815541843,"percentile":0.6658961731823709},"Revenue Growth":{"score":0.07451148751269639,"percentile":0.6959652012359978},"Asset Growth":{"score":0.02750936267109291,"percentile":0.43556303683918507},"Independent Voting Board Pct":{"score":0.056179775280898875,"percentile":0.1083815060888824},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6636188553894485,"percentile":0.7742488925348319}},"source_xml":"202342349349300909_public.xml"},{"Organization":{"value":null,"Person":["Charles Leath","Doug Holder","Mike Wells","Larry White","Rick Shoulders","Jon Hesson","Jeff Key","Chelsea Coley","William Carter","Mike Whittemore","Jim Ballard","Tonya Wells","Zack Polston","John Reese Collins","Ian Whittemore"],"Title":["Director","Director","Treasurer","Director","Vice President","Director","Director","President","Director","Director","Director","Director","Director","Secretary","Director"],"Hours":[2.0,2.0,8.0,2.0,4.0,2.0,2.0,8.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing golf and social functions at the lowest possible price for individuals and families living in our area.","year":2024,"name":"Macon County Park Commission","phone":6156668799,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Chelsey Coley","year_formation":1960,"state_legal_domicile":"TN","total_volunteers":45,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO Box 705, Lafayette, TN, 37083, USA","city":"Lafayette","state":"TN","country":"USA","zip_code":37083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":279,"Number of independent voting members":15,"Number of employees total":26,"Total Gross UBI":67,"Net unrelated business taxable income":null,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":370433,"Contributions":{"value":211102,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":211102,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":88169,"Total revenue":{"value":88169,"Green Fees":60826,"Ladies Assoc. Fundraising":5784,"Miscellaneous":151,"Tournaments":21408},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":67,"Investment income total":67,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":71095,"Other total":0,"Royalties revenue":0,"Net rental income":450,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":70645,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":361698,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":177319,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":162613,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":14706},"Other expenses":{"value":184379,"Management services":0,"Legal":0,"Accounting":550,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":22345,"Travel":408,"Conferences and meetings":0,"Interest":1672,"Payments to affiliates":0,"Depreciation and depletion":23460,"Insurance":15188,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":86465,"Taxes - Sales & Real Estate":38377,"Repair & Maint":19262,"Chemicals & Fertilize":17652,"Supplies":11174},"All other expenses":34291},"Functional Expenses":{"value":null,"Program Service Expenses":361698,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":487927,"Non-interest bearing cash":101788,"Savings and temp cash investments":32743,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":353396,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":57788,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":57788,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":430139,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.023580512535330275,"percentile":0.46159877179656544},"Liabilities to Assets Ratio":{"score":0.11843574961008511,"percentile":0.30858766241747004},"Operating Reserve Ratio":{"score":1.3489900414157667,"percentile":0.5085437120409421},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0726784719006234,"percentile":0.6072325559275442},"Revenue Growth":{"score":0.05635472317943594,"percentile":0.6321450698811345},"Asset Growth":{"score":0.01000833976475311,"percentile":0.36168112442795797},"Independent Voting Board Pct":{"score":0.053763440860215055,"percentile":0.10834988456562937},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6435114982065373,"percentile":0.7253714365479604}},"source_xml":"202532589349301298_public.xml"},{"Organization":{"value":null,"Person":["Jeff Duncan","Jeff Key","Mike Wells","Gary Law","Rick Shoulders","Jon Hesson","Robert Knight","Chelsea Coley","William Carter","Doug Holder","Kevin Dickerson","Larry Driver","Zack Polston","John Reese Collins","Taylor Dillehay"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director"],"Hours":[8.0,8.0,8.0,4.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing golf and social functions at the lowest possible price for individuals and families living in our area.","year":2020,"name":"Macon County Park Commission","phone":6156668799,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1960,"state_legal_domicile":"TN","total_volunteers":45,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO Box 705, Lafayette, TN, 37083, USA","city":"Lafayette","state":"TN","country":"USA","zip_code":37083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":216,"Number of independent voting members":15,"Number of employees total":18,"Total Gross UBI":46,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":284008,"Contributions":{"value":159547,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":159547,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":90077,"Total revenue":{"value":90077,"EIDL Advance":7000,"Green Fees":71374,"Miscellaneous":12,"Tennessee Business Relief":5000,"Tournaments":6691},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":46,"Investment income total":46,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":34338,"Other total":0,"Royalties revenue":0,"Net rental income":150,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":34188,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":264896,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":127827,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":117592,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10235},"Other expenses":{"value":137069,"Management services":0,"Legal":0,"Accounting":385,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1185,"Information technology":0,"Royalties":0,"Occupancy":16921,"Travel":144,"Conferences and meetings":0,"Interest":2213,"Payments to affiliates":0,"Depreciation and depletion":20904,"Insurance":11608,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":70696,"Taxes - Sales & Real Estate":31126,"Repair & Maint":20293,"Chemicals & Fertilize":10826,"Supplies":8451},"All other expenses":13013},"Functional Expenses":{"value":null,"Program Service Expenses":264896,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":463296,"Non-interest bearing cash":50805,"Savings and temp cash investments":33106,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":379385,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":76130,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":76130,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":387166,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06729387904566068,"percentile":0.5618186965155046},"Liabilities to Assets Ratio":{"score":0.16432259289957177,"percentile":0.2734095009611083},"Operating Reserve Ratio":{"score":1.7489731819280019,"percentile":0.5804273785992204},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.06944444444444445,"percentile":0.10847510579771143},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7007788476130583,"percentile":0.850092882885171}},"source_xml":"202122289349303217_public.xml"},{"Organization":{"value":null,"Person":["Jeff Duncan","Doug Holder","Mike Wells","Larry White","Rick Shoulders","Jon Hesson","Matt Wilson","Chelsea Coley","William Carter","Jeremy Robinson","Jim Ballard","Peyton Broyles","Zack Polston","John Reese Collins","Ian Whittemore"],"Title":["Director","Director","Treasurer","Director","Vice President","Director","Director","President","Director","Director","Director","Director","Director","Director","Director"],"Hours":[2.0,2.0,8.0,2.0,4.0,2.0,2.0,8.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing golf and social functions at the lowest possible price for individuals and families living in our area.","year":2023,"name":"Macon County Park Commission","phone":6156668799,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Chelsey Coley","year_formation":1960,"state_legal_domicile":"TN","total_volunteers":45,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO Box 705, Lafayette, TN, 37083, USA","city":"Lafayette","state":"TN","country":"USA","zip_code":37083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":279,"Number of independent voting members":15,"Number of employees total":20,"Total Gross UBI":89,"Net unrelated business taxable income":null,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":340896,"Contributions":{"value":196555,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":196555,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":87825,"Total revenue":{"value":87825,"Green Fees":65430,"Ladies Assoc. Fundraising":7337,"Miscellaneous":659,"Tournaments":14399},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":89,"Investment income total":89,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":56427,"Other total":0,"Royalties revenue":0,"Net rental income":900,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":55527,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":340479,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":158377,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":147466,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10911},"Other expenses":{"value":182102,"Management services":0,"Legal":0,"Accounting":540,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1293,"Information technology":0,"Royalties":0,"Occupancy":21851,"Travel":116,"Conferences and meetings":0,"Interest":1822,"Payments to affiliates":0,"Depreciation and depletion":25994,"Insurance":14294,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":93862,"Taxes - Sales & Real Estate":39668,"Repair & Maint":27572,"Chemicals & Fertilize":17835,"Supplies":8787},"All other expenses":22330},"Functional Expenses":{"value":null,"Program Service Expenses":340479,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":484720,"Non-interest bearing cash":84356,"Savings and temp cash investments":35188,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":365176,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":63316,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":63316,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":421404,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0012232469726837511,"percentile":0.39872630754936284},"Liabilities to Assets Ratio":{"score":0.13062386532431094,"percentile":0.2984095828970246},"Operating Reserve Ratio":{"score":1.4236413993227188,"percentile":0.5237442098321854},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.07988823681045552,"percentile":0.6274000622107436},"Revenue Growth":{"score":0.05427416407072597,"percentile":0.6238611297055784},"Asset Growth":{"score":0.014191031354696758,"percentile":0.3794094863586039},"Independent Voting Board Pct":{"score":0.053763440860215055,"percentile":0.10834988456562937},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6353476214856753,"percentile":0.7044036426809707}},"source_xml":"202442429349301709_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Charles Leath","Doug Holder","Mike Wells","Larry White","Rick Shoulders","Jon Hesson","Jeff Key","Chelsea Coley","William Carter","Mike Whittemore","Jim Ballard","Tonya Wells","Zack Polston","John Reese Collins","Ian Whittemore"],"Title":["Director","Director","Treasurer","Director","Vice President","Director","Director","President","Director","Director","Director","Director","Director","Secretary","Director"],"Hours":[2.0,2.0,8.0,2.0,4.0,2.0,2.0,8.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing golf and social functions at the lowest possible price for individuals and families living in our area.","year":2024,"name":"Macon County Park Commission","phone":6156668799,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Chelsey Coley","year_formation":1960,"state_legal_domicile":"TN","total_volunteers":45,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO Box 705, Lafayette, TN, 37083, USA","city":"Lafayette","state":"TN","country":"USA","zip_code":37083},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":279,"Number of independent voting members":15,"Number of employees total":26,"Total Gross UBI":67,"Net unrelated business taxable income":null,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":370433,"Contributions":{"value":211102,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":211102,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":88169,"Total revenue":{"value":88169,"Green Fees":60826,"Ladies Assoc. Fundraising":5784,"Miscellaneous":151,"Tournaments":21408},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":67,"Investment income total":67,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":71095,"Other total":0,"Royalties revenue":0,"Net rental income":450,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":70645,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":361698,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":177319,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":162613,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":14706},"Other expenses":{"value":184379,"Management services":0,"Legal":0,"Accounting":550,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":22345,"Travel":408,"Conferences and meetings":0,"Interest":1672,"Payments to affiliates":0,"Depreciation and depletion":23460,"Insurance":15188,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":86465,"Taxes - Sales & Real Estate":38377,"Repair & Maint":19262,"Chemicals & Fertilize":17652,"Supplies":11174},"All other expenses":34291},"Functional Expenses":{"value":null,"Program Service Expenses":361698,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":487927,"Non-interest bearing cash":101788,"Savings and temp cash investments":32743,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":353396,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":57788,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":57788,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":430139,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.023580512535330275,"percentile":0.46159877179656544},"Liabilities to Assets Ratio":{"score":0.11843574961008511,"percentile":0.30858766241747004},"Operating Reserve Ratio":{"score":1.3489900414157667,"percentile":0.5085437120409421},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0726784719006234,"percentile":0.6072325559275442},"Revenue Growth":{"score":0.05635472317943594,"percentile":0.6321450698811345},"Asset Growth":{"score":0.01000833976475311,"percentile":0.36168112442795797},"Independent Voting Board Pct":{"score":0.053763440860215055,"percentile":0.10834988456562937},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6435114982065373,"percentile":0.7253714365479604}},"source_xml":"202532589349301298_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}