Civic Intelligence

Georgia Association of Regional

EIN 20-3066164 • 501(c)6 • Columbus, GA

Profile

Fostering the Interest of Regional Commissions in Georgia.

PO Box 1908Columbus, GA 31902

www.garc.ga.gov

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

39th percentile

0.3%

Higher net margin than 39% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

41st percentile

0.9%

Faster asset growth than 41% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-13%

Faster revenue growth than 14% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$290,684

Up $2,509 (+0.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$290,684

Up $2,509 (+0.9%) from 2024

Operations
Liabilities / Revenue26th percentileNet Margin39th percentile

Revenue

Down

$923,840

Down $134,844 (-13%) from 2024

Expenses

Down

$921,331

Down $373,875 (-29%) from 2024

Net Income

Up

$2,509

Up $239,031 (+101%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $92,560Liabilities 2011: $02011Assets 2012: $73,178Liabilities 2012: $02012Assets 2013: $78,688Liabilities 2013: $02013Assets 2014: $79,579Liabilities 2014: $02014Assets 2015: $240,083Liabilities 2015: $0Net Assets 2015: $240,0832015Assets 2016: $361,944Liabilities 2016: $0Net Assets 2016: $361,9442016Assets 2017: $279,992Liabilities 2017: $0Net Assets 2017: $279,9922017Assets 2018: $92,371Liabilities 2018: $0Net Assets 2018: $92,3712018Assets 2019: $273,377Liabilities 2019: $167,699Net Assets 2019: $105,6782019Assets 2020: $125,517Liabilities 2020: $0Net Assets 2020: $125,5172020Assets 2021: $338,645Liabilities 2021: $0Net Assets 2021: $338,6452021Assets 2022: $295,865Liabilities 2022: $0Net Assets 2022: $295,8652022Assets 2023: $524,697Liabilities 2023: $0Net Assets 2023: $524,6972023Assets 2024: $288,175Liabilities 2024: $0Net Assets 2024: $288,1752024Assets 2025: $290,684Liabilities 2025: $0Net Assets 2025: $290,6842025

Highlighted filing

2025

Assets$290,684
Liabilities$0
Net Assets$290,684
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $158,148Expenses 2011: $146,843Net Income 2011: $11,3052011Revenue 2012: $124,519Expenses 2012: $143,901Net Income 2012: -$19,3822012Revenue 2013: $141,105Expenses 2013: $135,595Net Income 2013: $5,5102013Revenue 2014: $145,995Expenses 2014: $145,104Net Income 2014: $8912014Revenue 2015: $477,511Expenses 2015: $355,683Net Income 2015: $121,8282015Revenue 2016: $473,362Expenses 2016: $351,501Net Income 2016: $121,8612016Revenue 2017: $490,293Expenses 2017: $572,245Net Income 2017: -$81,9522017Revenue 2018: $500,177Expenses 2018: $687,798Net Income 2018: -$187,6212018Revenue 2019: $722,502Expenses 2019: $709,195Net Income 2019: $13,3072019Revenue 2020: $927,707Expenses 2020: $907,868Net Income 2020: $19,8392020Revenue 2021: $1,170,371Expenses 2021: $957,243Net Income 2021: $213,1282021Revenue 2022: $823,653Expenses 2022: $866,433Net Income 2022: -$42,7802022Revenue 2023: $1,094,100Expenses 2023: $865,268Net Income 2023: $228,8322023Revenue 2024: $1,058,684Expenses 2024: $1,295,206Net Income 2024: -$236,5222024Revenue 2025: $923,840Expenses 2025: $921,331Net Income 2025: $2,5092025

Highlighted filing

2025

Revenue$923,840
Expenses$921,331
Net Income$2,509
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$290,684
Liabilities
$0
Net assets
$290,684
Revenue
$923,840
Expenses
$921,331
Net income
$2,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$0.92$0.92$0.00
2024Summary only. Only limited summary data is available for this year.$0.29$0.00$0.29$1.06$1.30$0.24
2023Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$1.09$0.87$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.82$0.87$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.00$0.34$1.17$0.96$0.21
2020Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.93$0.91$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.17$0.11$0.72$0.71$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.50$0.69$0.19
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.49$0.57$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.47$0.35$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.48$0.36$0.12
2014Summary only. Only limited summary data is available for this year.$0.08$0.00$0.15$0.15$0.00
2013Summary only. Only limited summary data is available for this year.$0.08$0.00$0.14$0.14$0.01
2012Summary only. Only limited summary data is available for this year.$0.07$0.00$0.12$0.14$0.02
2011Summary only. Only limited summary data is available for this year.$0.09$0.00$0.16$0.15$0.01
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 15, 2018
Return Version
2017v2.2
Gross Receipts
$500,177
Mission and Program Overview

Mission

Fostering the Interest of Regional Commissions in Georgia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$58,332$58,396▲ $64
Cash and Non-Interest-Bearing Accounts$221,660$33,975▼ $187,685
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$279,992$92,371▼ $187,621
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$279,992$92,371▼ $187,621
Total Net Assets Fund Balance$279,992$92,371▼ $187,621
Total Liabilities and Net Assets / Fund Balance$279,992$92,371▼ $187,621
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Luther DukeChairman
James DovePresident
Lamar HoustonVice Chair
Patricia CullenVice President
Allen BurnsBoard Member
Allen PooleBoard Member
Andy CrossonBoard Member
Brett ManningBoard Member
David C Boland JrBoard Member
Dean ScarboroughBoard Member
Douglas HookerBoard Member
Eric WilsonBoard Member
Glenda BattleBoard Member
Heather FeldmanBoard Member
J Robert McDanielBoard Member
John LutherBoard Member
Kirk FjelstulBoard Member
Laura MathisBoard Member
Lloyd FrasierBoard Member
Peter BanksBoard Member
Raymond MullisBoard Member
Terrell HudsonBoard Member
W Kerry ArmstrongBoard Member
Lisa CribbSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$78,000
Program Service Revenue
$422,114
Investment Income
$63
Other Revenue
$0
Change in Net Assets
$-187,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$687,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$54,202--$54,202
All Other Expenses$12,030$2,405-$14,435
Other Expenses$12,583--$12,583
Advertising-$1,599-$1,599
Fees for Services Accounting-$1,500-$1,500
Total Functional Expenses$682,294$5,504$0$687,798
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Treasurer reviews the Form 990 before it is given to the board for approval.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The Georgia Association of Regional Commissions form 990 is available on the Guidestar website at www.guidestar.org. The organization makes its governing documents and financial statements available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Georgia Association of Regional
EIN
20-3066164
Phone
7062562910
Address
PO Box 1908, Columbus, GA 31902

Signing Officer

Name
Patricia Cullen
Title
Vice President
Signed
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ga
Voting Board Members
24
Independent Board Members
24
Employees
0

Preparer

Firm
Clifton Lipford Hardison & Parker
Address
1503 BASS RD, MACON, GA 31210-7511
Preparer
J Russell Lipford Jr
Phone
4787423313
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from federal and state income taxes under the Internal Revenue Code Section 501(c)(6). The Organization has taken the position that all income is derived from program activities and therefore, no tax liability has been recorded. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization's federal Return of Organizations Exempt from Income Tax (Form 990) for 2017, 2016, and 2015 are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 480 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsReceivableGrp/EOYAmt00
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Fostering the Interest of Regional Commissions in Georgia.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01599
IRS990/AdvertisingGrp/TotalAmt01599
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02405
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012030
IRS990/AllOtherExpensesGrp/TotalAmt014435
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Patricia P Cullen
IRS990/BooksInCareOfDetail/PhoneNum07062562910
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0710 Front Avenue STE A
IRS990/BooksInCareOfDetail/USAddress/CityNm0Columbus
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd031901
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0221660
IRS990/CashNonInterestBearingGrp/EOYAmt033975
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt054202
IRS990/ConferencesMeetingsGrp/TotalAmt054202
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt078000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt063
IRS990/CYOtherExpensesAmt0687798
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0422114
IRS990/CYRevenuesLessExpensesAmt0-187621
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0687798
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0500177
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0The Georgia Association of Regional Commissions promotes the regional efforts of the twelve Regional Commissions in Georgia to local governments and related state and federal programs in the areas of planning, economic development, transportation, information technology and human services
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0682294
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01500
IRS990/FeesForServicesAccountingGrp/TotalAmt01500
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd20X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd21X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd22X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd23X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt230
IRS990/Form990PartVIISectionAGrp/PersonNm0Patricia Cullen
IRS990/Form990PartVIISectionAGrp/PersonNm1Laura Mathis
IRS990/Form990PartVIISectionAGrp/PersonNm2Terrell Hudson
IRS990/Form990PartVIISectionAGrp/PersonNm3Raymond Mullis
IRS990/Form990PartVIISectionAGrp/PersonNm4Brett Manning
IRS990/Form990PartVIISectionAGrp/PersonNm5Eric Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm6James Dove
IRS990/Form990PartVIISectionAGrp/PersonNm7Lamar Houston
IRS990/Form990PartVIISectionAGrp/PersonNm8Heather Feldman
IRS990/Form990PartVIISectionAGrp/PersonNm9Dean Scarborough
IRS990/Form990PartVIISectionAGrp/PersonNm10Allen Burns
IRS990/Form990PartVIISectionAGrp/PersonNm11David C Boland Jr
IRS990/Form990PartVIISectionAGrp/PersonNm12Allen Poole
IRS990/Form990PartVIISectionAGrp/PersonNm13Peter Banks
IRS990/Form990PartVIISectionAGrp/PersonNm14Andy Crosson
IRS990/Form990PartVIISectionAGrp/PersonNm15John Luther
IRS990/Form990PartVIISectionAGrp/PersonNm16Lloyd Frasier
IRS990/Form990PartVIISectionAGrp/PersonNm17Glenda Battle
IRS990/Form990PartVIISectionAGrp/PersonNm18Lisa Cribb
IRS990/Form990PartVIISectionAGrp/PersonNm19Luther Duke
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