2025-11-13T12:42:54-06:00 2024-12-31 042689883 WOLF & COMPANY PC 255 STATE STREET BOSTON MA 02109 990 2024-01-01 042108354 EASTERN STATES EXPOSITION EAST 4137372443 1305 MEMORIAL AVENUE WEST SPRINGFIELD MA 01089 EUGENE CASSIDY PRESIDENT/CEO 4137372443 2025-11-07 1 1 MICHAEL J ROWE CPA P00535831 6174399700 2025-11-07 2024 2025-03-06 01:10:19Z EUGENE CASSIDY 1305 MEMORIAL AVENUE WEST SPRINGFIELD MA 01089 37846877 0 X WWW.THEBIGE.COM X 1923 MA EASTERN STATES EXPOSITION IS A NOT-FOR-PROFIT CORPORATION COMMITTED TO EXCELLENCE IN PROVIDING YEAR-ROUND OPPORTUNITIES FOR THE DEVELOPMENT AND PROMOTION OF AGRICULTURE, EDUCATION, INDUSTRY AND FAMILY ENTERTAINMENT WHILE PRESERVING OUR NEW ENGLAND HERITAGE. 18 17 934 2305 3464602 0 0 0 31549983 36947204 592931 738770 39853 -148880 32182767 37537094 51856 210460 0 0 6845470 7266096 0 0 0 22206935 23356205 29104261 30832761 3078506 6704333 55963626 62753114 5392692 5156590 50570934 57596524 EASTERN STATES EXPOSITION IS A NOT-FOR-PROFIT CORPORATION COMMITTED TO EXCELLENCE IN PROVIDING YEAR-ROUND OPPORTUNITIES FOR THE DEVELOPMENT AND PROMOTION OF AGRICULTURE, EDUCATION, INDUSTRY AND FAMILY ENTERTAINMENT WHILE PRESERVING OUR NEW ENGLAND HERITAGE. 0 0 28590092 210460 33333722 EASTERN STATES EXPOSITION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE COMMONWEALTH OF MASSACHUSETTS TO:- PROVIDE AN EDUCATIONAL EXPERIENCE FOR URBAN AND RURAL PERSONS, ESPECIALLY YOUTH, THROUGH PROGRAMS AND EXHIBITIONS DESIGNED TO INCLUDE LOCAL AND REGIONAL PARTICIPATION, DEMONSTRATION AND COMPETITION.- PROVIDE A SHOW WINDOW TO PRESENT THE AGRICULTURAL AND OTHER RESOURCES OF THE NORTHEAST AND BEYOND.- PROVIDE REGIONAL FACILITIES FOR USE IN SERVING THE BEST INTERESTS OF NEW ENGLAND AND THE NORTHEAST.- FOCUS ATTENTION ON THE NEW ENGLAND HERITAGE AND ITS PIONEERING SPIRIT THAT CONTRIBUTES TO CONTINUING PROGRESS. 28590092 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 408 0 1 934 1 1 1 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X CHRISTINE BYRNE 4132055032 1305 MEMORIAL AVENUE WEST SPRINGFIELD MA 01089 EUGENE J CASSIDY PRESIDENT/CEO 50.00 X X 519105 0 143482 WILLIAM M STAMP JR FIRST VICE CHAIR 1.00 X X 0 0 0 GORDON MACPHEE DIRECTOR 1.00 X 0 0 0 AMY SENEW DIRECTOR 1.00 X 0 0 0 DONALD MAREAN DIRECTOR 1.00 X 0 0 0 ROGER ALLBEE DIRECTOR 1.00 X 0 0 0 RICHARD P ROBERTS ESQ DIRECTOR 1.00 X 0 0 0 RACHEL MONETTE DIRECTOR 1.00 X 0 0 0 MARTHA SEIFERT DIRECTOR (ENDED 5/16/2024) 1.00 X 0 0 0 DAVID ALLEN DIRECTOR (ENDED 5/16/2024) 1.00 X 0 0 0 MARGARET DRYE DIRECTOR 1.00 X 0 0 0 JON OLSON DIRECTOR 1.00 X 0 0 0 GREG BREENE DIRECTOR 1.00 X 0 0 0 DAVID C HENRY CHAIRMAN 1.00 X X 0 0 0 CYNTHIA WESTOVER DIRECTOR (AS OF 5/16/2024) 1.00 X 0 0 0 ROBERT STARR DIRECTOR (AS OF 5/16/2024) 1.00 X 0 0 0 ROBERT W SANTY DIRECTOR 1.00 X 0 0 0 JAMES R LYMAN TREASURER 1.00 X X 0 0 0 ROBERT W SPEAR SECRETARY 1.00 X X 0 0 0 ROBERT F SPOERL SECOND VICE CHAIR 1.00 X X 0 0 0 CHRISTINE BYRNE DIRECTOR OF FINANCE 50.00 X 170988 0 25744 CLIFFORD HEDGES DIRECTOR-SECURITY 50.00 X 144904 0 10192 TIMOTHY GARSTKA DIRECTOR-SALES 50.00 X 179996 0 37216 JESSICA FONTAINE DIRECTOR-HR & EDUCATION 50.00 X 118688 0 24170 STEVE FERRARO DIRECTOR OF OPERATIONS 50.00 X 113635 0 22896 ELENA HOVAGIMIAN DIRECTOR OF ARGICULTURE 50.00 X 112859 0 19201 1360175 0 282901 10 0 1 0 COLLINS ELECTRIC 53 SECOND AVE CHICOPEE MA 01020 ELECTRICAL CONTRACT 1593231 GREENWOOD INDUSTRIES INC 640 LINCOLN STREET WORCESTER MA 01089 COMMERCIAL ROOFING 1092539 MELLOWSHIP ENTERTAINMENT LLC 1115 MEMORIAL AVE WEST SPRINGFIELD MA 01089 ENTERTAINMENT CONTRACTOR 862910 GRIMALDI CONSTRUCTION 84 ADAMS STREET AGAWAM MA 01020 GENERAL CONTRACTOR 554163 FRANK B PAIGE PLUMBING & HEATING INC 11 ROSEMONT STREET EAST LONGMEADOW MA 01028 PLUMBING CONTRACTOR 418096 19 FALL SHOW 713990 32955024 32955024 BUILDING AND GROUNDS RENTAL 713990 3992180 378698 3613482 36947204 738770 738770 160903 309783 -148880 -148880 -148880 37537094 33333722 3464602 738770 176110 176110 34350 34350 1133680 915328 218352 5086827 4325432 761395 312711 263458 49253 134105 112983 21122 598773 504465 94308 84866 84866 1783071 1747282 35789 1251502 1208514 42988 477142 477142 132092 102992 29100 26725 26725 120439 120439 3086671 3086671 485667 485667 SERVICES/CONTRACTS 9303794 8976131 327663 PROGRAM & EVENTS 1402968 1402968 UTILITIES 1401187 1220005 181182 MAINTENANCE 1302803 1302288 515 2497278 2221581 275697 30832761 28590092 2242669 0 15226078 20137849 808475 957109 319607 361234 188829 144711 95173117 68461792 25646841 26711325 9890648 10557391 8942 7025 3874206 3876470 55963626 62753114 679026 1526408 579467 816056 3991412 2572521 142787 241605 5392692 5156590 X 50570934 57596524 50570934 57596524 55963626 62753114 6704333 321257 0 X X 0 1 X 1 0 X 50000 66885 116885 120573 22406693 26964187 27893386 33333722 110718561 120573 22456693 27031072 27893386 33333722 110835446 0 0 0 110835446 149669 150604 224259 592931 738770 1856233 149669 150604 224259 592931 738770 1856233 125000 125000 270242 22607297 27380331 28486317 34072492 112816679 0.98240 0.98580 0.01650 0.01300 X 62445751 42556043 19889708 18669692 14828607 3841085 14057674 11077142 2980532 26711325 INVESTMENTS 10557391 F 10557391 INSURANCE RECEIVABLE 3876470 3876470 TICKET RECEIPTS 241605 241605 X 38157014 321257 321257 37835757 -298663 -298663 37537094 31131424 298663 298663 30832761 0 30832761 PART X, LINE 2: THE EXPOSITION AND THE FOUNDATION ARE CLASSIFIED AS SECTION 501(C)(3) ORGANIZATIONS (NOT PRIVATE FOUNDATIONS) UNDER THE INTERNAL REVENUE CODE AND AS A RESULT, ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT STATUS IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. STC IS A FOR PROFIT COMPANY SUBJECT TO INCOME TAXATION. THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES. AS OF DECEMBER 31, 2024 THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED BENEFITS. THE ORGANIZATION'S INFORMATIONAL AND INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE JURISDICTIONS. THE ORGANIZATION IS CURRENTLY OPEN TO AUDIT UNDER THE APPLICABLE STATUTES OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: STORROWTON TAVERN RENTAL EXPENSES -298,663. PART XII, LINE 2D - OTHER ADJUSTMENTS: STORROWTON TAVERN RENTAL EXPENSES 298,663. 0 ST PATRICKS COMMITTEE OF WEST SPRINGFIELD PO BOX 203 WEST SPRINGFIELD MA 010890203 043490212 501(C)(3) 7500 0 EXEMPT PURPOSE SPRINGFIELD REGIONAL CHAMBER OF COMMERCE 1441 MAIN STREET SUITE 136 SPRINGFIELD MA 011031449 042281920 501(C)(6) 7500 0 EXEMPT PURPOSE GREATER SPRINGFIELD CONVENTION AND VISITORS BUREAU 1441 MAIN STREET SPRINGFIELD MA 011031449 222659512 501(C)(6) 20000 0 EXEMPT PURPOSE MASSACHUSETTS PUREBRED DAIRY CATTLE ASSOCIATION 100 VENTURE WAY SUITE 334 HADLEY MA 010359462 237441991 501(C)(5) 0 55010 FMV RENT, OPERATING, & EDUCATIONAL EXPENSES EXEMPT PURPOSE NORTHEAST POULTRY CONGRESS 2305 FOXON ROAD NORTH BRANFORD CT 06471 020482823 501(C)(5) 0 18180 FMV RENT EXEMPT PURPOSE NEW ENGLAND SHEEP AND WOOL GROWERS ASSOCIATION 1185 MAIN ST SOUTH WINDSOR CT 06074 046111660 501(C)(5) 0 20680 FMV RENT & OPERATING EXPENSES EXEMPT PURPOSE HAMPDEN COUNTRY 4-H FAIR PO BOX 62 CHICOPEE MA 01021 046357812 501(C)(3) 0 6060 FMV RENT EXEMPT PURPOSE 2 5 SCHOLARSHIPS 32 34350 0 PART III, COLUMN (B) EACH STATE WILL BE RESPONSIBLE FOR ITS OWN SELECTION PROCESS. THE FOLLOWING TWO CRITERIA ARE NECESSARY FOR QUALIFICATION OF THIS SCHOLARSHIP: POTENTIAL CANDIDATES MUST HAVE BEEN A 4-H PROGRAM PARTICIPANT AT THE BIG E FOR AT LEAST ONE YEAR, THE YEAR OF THE SCHOLARSHIP PRESENTATION OR PRIOR. SCHOLARSHIP MUST BE USED FOR TWO OR FOUR YEAR COLLEGE, PROFESSIONAL TRAINING, TECHNICAL SCHOOLS, ETC. STUDENTS FROM MAINE, NEW HAMPSHIRE AND VERMONT CAN APPLY DURING ODD-NUMBERED YEARS. STUDENTS FROM MASSACHUSETTS, RHODE ISLAND AND CONNECTICUT CAN APPLY DURING EVEN-NUMBERED YEARS. IT IS UP TO EACH STATE TO NOTIFY THEIR RECIPIENT, AND ARRANGE FOR THE WINNER TO BE PRESENT ON 4-H DAY (THE FIRST SATURDAY) AT THE BIG E. EACH STATE SHALL NOTIFY THE EASTERN STATES EXPOSITION AGRICULTURE & EDUCATION DEPARTMENT OF THE WINNER'S NAME AT LEAST ONE WEEK PRIOR TO THE 4-H DAY SCHOLARSHIP PRESENTATION. WINNERS WILL RECEIVE A DOCUMENT AT THE PRESENTATION CERTIFYING THEY HAVE WON THE SCHOLARSHIP. IT IS THE RESPONSIBILITY OF THE INDIVIDUAL STATE TO DECIDE IF THE SCHOLARSHIP CHECK SHOULD BE WRITTEN TO THE RECIPIENT OR THE EDUCATIONAL INSTITUTION. THE 4-H BEEF SCHOLARSHIP IS OPEN TO HIGH SCHOOL SENIORS AND CURRENT COLLEGE STUDENTS WHO HAVE PARTICIPATED IN THE EASTERN STATES EXPOSITION 4-H BEEF PROGRAM. SCHOLARSHIPS WILL BE AWARDED AFTER THE SUCCESSFUL COMPLETION OF THE FIRST SEMESTER OF A 2 OR 4 YEAR PROGRAM. AWARDS WILL BE ANNOUNCED DURING THE ESE 4-H BEEF ACTIVITY. THE ESE TRUSTEES SCHOLARSHIP IS OFFERED TO STUDENTS RESIDING IN NEW ENGLAND WHO HAVE PARTICIPATED IN THE EXPOSITION'S YOUTH PROGRAMS. APPLICANTS MUST BE ACCEPTED OR CURRENTLY ATTENDING A TWO OR FOUR YEAR ACCREDITED HIGHER EDUCATION INSTITUTION. CANDIDATES MAY BE REQUIRED TO ATTEND INTERVIEWS. X 0 1 X X X X X X 0 1 0 1 0 0 0 0 0 EUGENE J CASSIDY PRESIDENT/CEO 519105 0 0 0 0 0 125782 0 17700 0 662587 0 0 0 TIMOTHY GARSTKA DIRECTOR-SALES 179996 0 0 0 0 0 12021 0 25195 0 217212 0 0 0 CHRISTINE BYRNE DIRECTOR OF FINANCE 170988 0 0 0 0 0 8044 0 17700 0 196732 0 0 0 CLIFFORD HEDGES DIRECTOR-SECURITY 144904 0 0 0 0 0 10192 0 0 0 155096 0 0 0 PART I, LINE 4B THE 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, 2024 AND 2023. AS OF DECEMBER 31, 2024, THE ACCRUED LIABILITY WAS $200,000. PART I, LINE 5 THE ORGANIZATION HAS PAID OR ACCRUED BONUSES BASED ON A NUMBER OF FACTORS INCLUDING: ADHERENCE TO EXPENSE BUDGET, COMPANY GROWTH/SALES EXPANSION, COMMUNITY/INDUSTRY INVOLVEMENT, STRATEGIC PROGRAM EXPANSION AND PERSONAL GOALS. SCHEDULE J, PART I, LINE 1A CERTAIN FEES ARE PAID THAT ARE ASSSOCIATED WITH PERTINENT SOCIAL CLUBS USED BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B CEO AND DIRECTOR OF FINANCE REVIEW THE 990, REPORT TO THE ADMINISTRATIVE COMMITTEE AND THE AUDIT/FINANCE COMMITTEE AND PROVIDE THEM WITH COPIES OF THE 990. THE 990 IS ALSO AVAILABLE TO BOARD MEMBERS AT THE BOARD MEETING FOR THEIR PERUSAL. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HIRES OUTSIDE CONSULTANTS TO PERFORM A SALARY SURVEY PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PUBLISHES AN ANNUAL CERTIFIED FINANCIAL REPORT WHICH IS PROVIDED TO THE TOWN HALL IN WEST SPRINGFIELD AND CAN OBTAIN A COPY OF THIS REPORT AT THE FAIR GROUNDS. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. EASTERN STATES EXPOSITION FOUNDATION 1305 MEMORIAL AVENUE WEST SPRINGFIELD MA 01089 043567679 RAISES FUNDS MA 501(C)(3) LINE 10 N/A 0 STORROWTON TAVERN CORPORATION 1305 MEMORIAL AVENUE WEST SPRINGFIELD MA 01089 020652494 MGMT SERVICES MA N/A C 24000 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 EASTERN STATES EXPOSITION FOUNDATION O 0 FMV STORROWTON TAVERN CORPORATION O 0 FMV EASTERN STATES EXPOSITION FOUNDATION N 0 FMV STORROWTON TAVERN CORPORATION N 11120 FMV BIG TOP TRIO LLC 1115 MEMORIAL AVE WEST SPRINGFIELD MA 01089 884048996 EQUIPMENT LEASING MA UNRELATED 0 -2885 65213 0 0 0.33330