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← EASTERN STATES EXPOSITION FOUNDATION INC

Form 990 for tax year 2025

Filed by EASTERN STATES EXPOSITION FOUNDATION INC.

Totals

Total revenue
$167,128
Total expenses
$11,500
Contributions and grants received
$139,560
Grants paid
$4,150
Program service revenue
$0
Investment income
$18,743
Other revenue
$8,825
Total assets, end of year
$1,513,306
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$1,513,306
Program services expenses (Part IX)
$4,150
Management and general expenses
$7,350
Fundraising expenses
$0
Program service expenses (Part III)
$4,150

Program services were 36.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $139,560

  • 3 · Investment income

    total $27,477 · excluded $27,477

  • 7a · Gross sales of assets other than inventory

    securities $407

  • 7b · Less cost or other basis and sales expenses

    securities $9,141

  • 7c · Gain or loss

    securities -$8,734

  • 7d · Net gain or loss

    total -$8,734 · excluded -$8,734

  • 8a · Fundraising events: gross income

    $8,825

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $8,825 · excluded $8,825

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $4,150 · program services $4,150

  • 11f · Fees: investment management

    total $7,350 · management and general $7,350

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $388,307 · end of year $533,236

  • 12 · Investments: other securities

    beginning of year $870,705 · end of year $980,070

  • 28 · Net assets with donor restrictions

    beginning of year $1,259,012 · end of year $1,513,306

Mission and programs · 2025

Mission

THE EASTERN STATES EXPOSITION FOUNDATION IS A NOT-FOR-PROFIT PUBLIC CHARITY PROVIDING SUPPORT TO THE MISSION OF EASTERN STATES EXPOSITION IN ORDER TO FURTHER DEVELOP, SUSTAIN AND EXPAND THE TRADITION OF EXCELLENCE IN AGRICULTURAL AND EDUCATIONAL PROGRAMMING AND HISTORIC PRESERVATION.

  • SUPPORT FOR EASTERN STATES EXPOSITION'S PROGRAMS.

    Expenses $4,150 · Grants $4,150

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • EUGENE J CASSIDY

    PRESIDENT

    Total calculated
    $812,088
    From this org
    $0
    From related orgs
    $658,855
    Other
    $153,233
    Hours/week
    4 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $558,855 related
    Bonus
    $0
    Other
    $0 + $100,000 related
    Deferred
    $0 + $134,750 related
    Nontaxable benefits
    $0 + $18,483 related
    Filer's total
    $0 + $812,088 related

  • CHRISTINE BYRNE

    CFO

    Total calculated
    $227,048
    From this org
    $0
    From related orgs
    $191,916
    Other
    $35,132
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $191,916 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $16,649 related
    Nontaxable benefits
    $0 + $18,483 related
    Filer's total
    $0 + $227,048 related

  • NANCY DELSON RETIRED 102825

    EX OFFICIO OFFICER

    Total calculated
    $39,418
    From this org
    $0
    From related orgs
    $39,418
    Other
    $0
    Hours/week
    38 + 2 related

  • LINDA MCLAUGHLIN AS OF 102025

    EX OFFICIO OFFICER

    Total calculated
    $30,289
    From this org
    $0
    From related orgs
    $30,289
    Other
    $0
    Hours/week
    38 + 2 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
THE RELATED ORGANIZATION, EASTERN STATES EXPOSITION HAS A DEFERRED COMPENSATION ARRANGEMENT WITH THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. EXPENSE RELATED TO THIS ARRANGEMENT WAS $100,000 FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024. AS OF DECEMBER 31, 2025 AND 2024, THE ACCRUED LIABILITY WAS $100,000 AND $200,000, RESPECTIVELY.
PART II, COLUMN F:
IN 2025, EUGENE J. CASSIDY RECEIVED A $100,000 PAYMENT UNDER THE SERP. THIS AMOUNT WAS PREVIOUSLY REPORTED ON AN EARLIER FORM 990.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
IRS schema version
2025v4.2
Source object
202602119349301215

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