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Nonprofit · EIN 56-0797945

ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC

Tax-exempt · SALISBURY, NC 28145

Financials

$393K$360K2023$361K$429K2024$367K$407K2025
Revenue Expenses · by fiscal year end
Financials of ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$366,882$407,162-$40,280$900,281$436,886$463,395
December 31, 2024990$361,436$429,273-$67,837$953,226$449,551$503,675
December 31, 2023990$393,479$360,008$33,471$1,035,016$463,504$571,512
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$13,481
of which government grants
$13,481
Program service revenue
$349,511
Investment income
$482
Other revenue
$3,408

Expenses

Grants and similar amounts paid
$9,935
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,045
Occupancy
$63,612
Depreciation
$27,739
Program services (functional)
$404,765
Management and general (functional)
$2,397

Balance sheet and other

Total assets, start of year
$953,226
Total assets, end of year
$900,281
Total liabilities, end of year
$436,886
Net assets, end of year
$463,395
Land, buildings and equipment
$771,916
Gross receipts
$366,882
Employees
0
Year formed
1956
State of legal domicile
NC

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.

NameTitleHours / weekCompensation
LINDA M SPILLMANSECRETARYTREASURER
Trustee or director, Officer
0$0
JOHNNY LOVEFAIR MANAGER
Trustee or director, Officer
0$0
RANDALL BARGEREXHIBIT MANAGER
Trustee or director, Officer
0$0
HEATHER RESINODIRECTOR
Trustee or director
0$0
MICHELLE SEAFORDDIRECTOR
Trustee or director
0$0
DEVAN PURVISDIRECTOR
Trustee or director
0$0
ROBERT SPILLMANDIRECTOR
Trustee or director
0$0
SUZANNE MCLIMOREDIRECTOR
Trustee or director
0$0
LYNNE PURVISDIRECTOR
Trustee or director
0$0
MELISSA STEPPDIRECTOR
Trustee or director
0$0
DAVID CORRELLBARN MANAGER
Officer
0$0
GREGG SEAFORDGROUNDS MANAGER
Officer
0$0
990 for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensation
LINDA M SPILLMANSECRETARYTREASURER
Trustee or director, Officer
0$0
JOHNNY LOVEFAIR MANAGER
Trustee or director, Officer
0$0
RANDALL BARGEREXHIBIT MANAGER
Trustee or director, Officer
0$0
HEATHER RESINODIRECTOR
Trustee or director
0$0
MICHELLE SEAFORDDIRECTOR
Trustee or director
0$0
DEVAN PURVISDIRECTOR
Trustee or director
0$0
ROBERT SPILLMANDIRECTOR
Trustee or director
0$0
SUZANNE MCLIMOREDIRECTOR
Trustee or director
0$0
LYNNE PURVISDIRECTOR
Trustee or director
0$0
GREGG SEAFORDGROUNDS MANAGER
Trustee or director, Officer
0$0
MELISSA STEPPDIRECTOR
Trustee or director
0$0
DAVID CORRELLBARN MANAGER
Officer
0$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
DEVAN PURVISDIRECTOR
Trustee or director
0$0
MICHELLE SEAFORDDIRECTOR
Trustee or director
0$0
ROBERT SPILLMANDIRECTOR
Trustee or director
0$0
LYNNE PURVISDIRECTOR
Trustee or director
0$0
SUZANNE MCLIMOREDIRECTOR
Trustee or director
0$0
HEATHER RESINODIRECTOR
Trustee or director
0$0
JOHNNY LOVEFAIR MANAGER
Trustee or director, Officer
0$0
LINDA M SPILLMANSECRETARYTREASURER
Trustee or director, Officer
0$0
RANDALL BARGEREXHIBIT MANAGER
Trustee or director, Officer
0$0
GREGG SEAFORDGROUNDS MANAGER
Trustee or director, Officer
0$0
DAVID CORRELLBARN MANAGER
Officer
0$0

Address and contacts

Address (IRS master file)
PO BOX 66, SALISBURY, NC 28145-0066
In care of
% LINDA M SPILLMAN
Principal officer (990 for 2025)
LINDA M SPILLMAN, P O BOX 66, SALISBURY, NC 28145
Signed the 990
LINDA M SPILLMAN, TREASURER
Phone
(336) 909-3519
Return prepared by
Ledford Newsom PC

Mission

TO DEVELOP AND GROW THE ROWAN CO AGRICULTURAL & INDUSTRIAL FAIR. TO PROVIDE, MAINTAIN & OPERATE FACILITIES THROUGH WHICH THE AGRICULTURAL & INDUSTRIAL SEGMENTS OF THE COUNTY MAY PRESENT TO THE GENERAL PUBLIC EVIDENCE OF THE PROGRESS ACHIEVED IN THEIR RESPECTIVE FIELDS OF ENDEAVOR

990 for the year ended December 31, 2025

Program accomplishments

  • TO DEVELOP AND GROW THE ROWAN CO AGRICULTURAL & INDUSTRIAL FAIR. TO PROVIDE, MAINTAIN & OPERATE FACILITIES THROUGH WHICH THE AGRICULTURAL & INDUSTRIAL SEGMENTS OF THE COUNTY MAY PRESENT TO THE GENERAL PUBLIC EVIDENCE OF THE PROGRESS ACHIEVED IN THEIR RESPECTIVE FIELDS OF ENDEAVOR.
    Expenses $404,765 · grants $9,935 · revenue $349,511

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
56-0797945
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
2016
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$900,281
Income (IRS master file)
$366,882

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$366,882$407,162$900,281IRS
990December 2024$361,436$429,273$953,226XML
990December 2023$393,479$360,008$1,035,016XML
990December 2022$366,568$318,324$1,014,355IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 56-0797945).

Questions about ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC

What is the EIN of ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC?
The employer identification number (EIN) of ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC is 56-0797945.
Is ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
Are donations to ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC 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 ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC 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 ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC 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 ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC?
The 990 for the year ended December 31, 2025 names LINDA M SPILLMAN.
Who are the officers and directors of ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC?
The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
How much revenue does ROWAN COUNTY AGRICULTURE & INDUSTRIAL FAIR ASSOC INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $366,882, expenses of $407,162 and total assets of $900,281 at year end.

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