Civic Intelligence

Middle Georgia State College

EIN 23-7066010 • 501(c)3 • Macon, GA

Profile

Middle georgia state college foundation strives to improve the lives of people in central georgia by enabling middle georgia state college to achieve extraordinary results. The foundation provides resources to the college and its students that enhance the educational experience.

100 University ParkwayMacon, GA 31206-5144

www.maconstate.edu/FOUNDATION

Siviq Scores

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

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.18x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

86th percentile

41%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

24%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

47th percentile

6.1%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$27,828,053

Up $2,859,218 (+11%) from 2023

Liabilities

Up

$668,834

Up $169,233 (+34%) from 2023

Net Assets

Up

$27,159,219

Up $2,689,985 (+11%) from 2023

Operations
Liabilities / Revenue38th percentileNet Margin86th percentile

Revenue

Down

$3,697,332

Down $2,987,624 (-45%) from 2023

Expenses

Up

$2,181,136

Up $783,608 (+56%) from 2023

Net Income

Down

$1,516,196

Down $3,771,232 (-71%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$80M$60M$40M$20M$0Assets 2010: $11,320,316Liabilities 2010: $3,259,400Net Assets 2010: $8,060,9162010Assets 2011: $35,963,646Liabilities 2011: $27,056,357Net Assets 2011: $8,907,2892011Assets 2012: $61,629,909Liabilities 2012: $49,641,190Net Assets 2012: $11,988,7192012Assets 2014: $11,494,982Liabilities 2014: $137,469Net Assets 2014: $11,357,5132014Assets 2015: $10,914,419Liabilities 2015: $180,867Net Assets 2015: $10,733,5522015Assets 2016: $12,265,759Liabilities 2016: $583,208Net Assets 2016: $11,682,5512016Assets 2017: $13,674,658Liabilities 2017: $486,260Net Assets 2017: $13,188,3982017Assets 2018: $14,753,029Liabilities 2018: $819,941Net Assets 2018: $13,933,0882018Assets 2019: $19,003,019Liabilities 2019: $1,344,203Net Assets 2019: $17,658,8162019Assets 2020: $20,108,231Liabilities 2020: $667,369Net Assets 2020: $19,440,8622020Assets 2021: $19,210,932Liabilities 2021: $549,099Net Assets 2021: $18,661,8332021Assets 2022: $18,134,090Liabilities 2022: $593,080Net Assets 2022: $17,541,0102022Assets 2023: $24,968,835Liabilities 2023: $499,601Net Assets 2023: $24,469,2342023Assets 2024: $27,828,053Liabilities 2024: $668,834Net Assets 2024: $27,159,2192024

Highlighted filing

2024

Assets$27,828,053
Liabilities$668,834
Net Assets$27,159,219
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,321,9372010Expenses 2011: $1,365,6952011Expenses 2012: $1,876,9702012Revenue 2014: $1,466,482Expenses 2014: $1,019,375Net Income 2014: $447,1072014Revenue 2015: $1,089,476Expenses 2015: $1,336,366Net Income 2015: -$246,8902015Revenue 2016: $1,713,785Expenses 2016: $1,260,628Net Income 2016: $453,1572016Revenue 2017: $2,285,023Expenses 2017: $1,483,897Net Income 2017: $801,1262017Revenue 2018: $3,129,380Expenses 2018: $1,302,804Net Income 2018: $1,826,5762018Revenue 2019: $4,189,955Expenses 2019: $2,072,458Net Income 2019: $2,117,4972019Revenue 2020: $2,377,099Expenses 2020: $1,429,248Net Income 2020: $947,8512020Revenue 2021: $2,564,989Expenses 2021: $4,332,191Net Income 2021: -$1,767,2022021Revenue 2022: $3,286,078Expenses 2022: $1,381,441Net Income 2022: $1,904,6372022Revenue 2023: $6,684,956Expenses 2023: $1,397,528Net Income 2023: $5,287,4282023Revenue 2024: $3,697,332Expenses 2024: $2,181,136Net Income 2024: $1,516,1962024

Highlighted filing

2024

Revenue$3,697,332
Expenses$2,181,136
Net Income$1,516,196
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$27,828,053
Liabilities
$668,834
Net assets
$27,159,219
Revenue
$3,697,332
Expenses
$2,181,136
Net income
$1,516,196
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.8$0.67$27.2$3.70$2.18$1.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.0$0.50$24.5$6.68$1.40$5.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$0.59$17.5$3.29$1.38$1.90
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$0.55$18.7$2.56$4.33$1.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.1$0.67$19.4$2.38$1.43$0.95
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$1.34$17.7$4.19$2.07$2.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$0.82$13.9$3.13$1.30$1.83
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$0.49$13.2$2.29$1.48$0.80
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$0.58$11.7$1.71$1.26$0.45
2015Detailed filing. Detailed filing data is available for this year.$10.9$0.18$10.7$1.09$1.34$0.25
2014Detailed filing. Detailed filing data is available for this year.$11.5$0.14$11.4$1.47$1.02$0.45
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.6$49.6$12.0$1.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.0$27.1$8.91$1.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$3.26$8.06$1.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 14, 2025
Return Version
2024v5.0
Gross Receipts
$7,530,446
Mission and Program Overview

Mission

Middle georgia state university foundation strives to improve the lives of people in central georgia by enabling middle georgia state university to achieve extraordinary results. The foundation provides resources to the university and its students that enhance the educational experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$19,597,572$23,049,952▲ $3,452,380
Pledges and Grants Receivable$3,458,490$2,018,957▼ $1,439,533
Cash and Non-Interest-Bearing Accounts$1,133,595$1,792,926▲ $659,331
Savings and Temporary Cash Investments$490,765$678,022▲ $187,257
Land, Buildings, and Equipment, Net$182,799$182,799→ $0
Prepaid Expenses and Deferred Charges$20,249$20,511▲ $262
Accounts Receivable$1,643--
Total Assets$24,968,835$27,828,053▲ $2,859,218
Other Assets Total$83,722$84,886▲ $1,164
Liabilities
Grants Payable$150,862$263,865▲ $113,003
Accounts Payable and Accrued Expenses$198,152$247,765▲ $49,613
Other Liabilities$150,587$157,204▲ $6,617
Total Liabilities$499,601$668,834▲ $169,233
Net Assets / Fund Balance
Net Assets With Donor Restrictions$23,297,093$25,688,493▲ $2,391,400
Net Assets Without Donor Restrictions$1,172,141$1,470,726▲ $298,585
Total Net Assets Fund Balance$24,469,234$27,159,219▲ $2,689,985
Total Liabilities and Net Assets / Fund Balance$24,968,835$27,828,053▲ $2,859,218

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$182,799-$182,799

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,601,208$399,803▲ $2,199,720$-646,916$18,553,815
2023$14,033,358$892,147▲ $2,207,824$-532,121$16,601,208
2022$15,798,761$1,362,319▼ $2,468,907$-658,815$14,033,358
2021$14,037,736$256,701▲ $2,171,420$-667,096$15,798,761
2020$12,573,295$184,686▲ $1,846,390$-566,635$14,037,736
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Dr Christopher BlakeMga Presiden-$367,166$367,166
Amanda FunchesMga Evp of F-$208,200$208,200
Nancy WhiteExecutive DiPT$170,268$170,268

Board Members and Trustees

NameTitle
Robert F Hatcher JrChair
Dr Christopher BlakeMga President
Donald R AveryVice-chair
Nancy WhiteExecutive Director
Casey PaulkTrustee
Charles GarbuttTrustee
Charles OlsonTrustee
Charles ParkerTrustee
Chris BrazellTrustee
Dr David Kalish JrTrustee
Dr Jimmie SmithTrustee
Dr Keith MoffettTrustee
Dr Lisa Garrett-boydTrustee
Gary GarrardTrustee
Jay Studstill JrTrustee
Jim ElliotTrustee
Katherine AllgoodTrustee
Keith LolleyTrustee
Matt GiddensTrustee
Nikki PaulkTrustee
Philip PotterTrustee
Ransford WilliamsTrustee
Robert H McmahonTrustee
Rudell RichardsonTrustee
Stephanie FolsomTrustee
Stephen AdamsTrustee
Steve SappTrustee
Susan WelshTrustee
Tom McmichaelTrustee
Tripp MadduxTrustee
Will CurryTrustee
Willie UsherTrustee
Colin PenndorfEx-officio V
Amanda FunchesMga Evp of Finance
Tracy GreenSecretary
Charles G BriscoeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,244,722
Program Service Revenue
$814,250
Investment Income
$471,770
Other Revenue
$166,590
All Other Contributions
$2,244,722
Change in Net Assets
$1,516,196

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table53$20,613Market Rate
Other Non Cash Contri Table13$13,538Market Rate
Other Non Cash Contri Table1$10,000Market Rate
Total Noncash Contributions67$44,151-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,593,442
Revenue Not Reported on Financial Statements
$103,890
Revenue Not Reported on Form 990
$1,848,255
Total Revenue per Audited Statements
$5,441,697
Total Revenue per Form 990
$3,697,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,216,607
Other Expenses$964,529
Total Fundraising Expense$48,344
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$658,455--$658,455
Grants to Domestic Orgs$558,152--$558,152
Office Expenses$233,780$6,686$941$241,407
Fees for Services Other$115,467$6,015$14,627$136,109
Fees for Service Investment Mgmnt Fees$103,967--$103,967
Occupancy$54,282--$54,282
Travel$41,488$225$3,600$45,313
Other Expenses$26,433$435$2,726$29,594
All Other Expenses$15,785$7,301$50$23,136
Fees for Services Accounting-$19,995-$19,995
Conferences and Meetings$13,946$261$3,110$17,317
Advertising$9,218--$9,218
Insurance-$5,399-$5,399
Total Functional Expenses$2,072,116$60,676$48,344$2,181,136

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,751,712
Total Expenses per Form 990$2,181,136
Expenses per Audited Statements$2,077,246
Expenses Not Reported on Form 990$674,466
Expenses Not Reported on Financial Statements$103,890
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Middle Georgia State UniversityMacon, GAGovUniversity Support$558,152
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$205,512
Fundraising Direct Expenses$70,778
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Auction$138,528$138,528$40,874$97,654
Golf Tournament$66,984$66,984$29,904$37,080
Total Events$205,512$205,512$70,778$134,734
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds$157,204
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Casey paulk nikki paulk trustee trustee family relationship”

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed by the organization's executive director and accounting department for errors and omissions prior to its filing.”

Form 990, Page 6, Part VI, Line 12C

“In addition to annual disclosure by each director, principal officer and board member that they have received a copy of the conflict of interest policy and have read, understand and agree to adhere to the policy, the foundation conducts periodic reviews to ensure compensation and benefits are reasonable, based on competent survey information and the result of arm's length bargaining and whether partnerships, joint ventures, and arrangements with management organizations conform to the foundation's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement and impermissible private benefit or in an excess benefit transaction.”

Form 990, Page 6, Part VI, Line 15A

“Compensation of executive director and mgsu president is reviewed annually for approval per university system of georgia guidelines.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
Middle Georgia State University
EIN
23-7066010
Phone
4784712732
Address
100 UNIVERSITY PARKWAY, MACON, GA 31206-5144

Signing Officer

Name
Nancy White
Title
Executive Director
Phone
4784712732
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy White
Formed
1969
Legal Domicile
Ga
Voting Board Members
32
Independent Board Members
31
Employees
0
Volunteers
30

Preparer

Firm
Howard Moore & Mcduffie Pc
Address
PO BOX 4547, MACON, GA 31208
Preparer
Jay a Siegelman
Phone
4787425317
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Middle georgia state university foundation strives to improve the lives of people in central georgia by enabling middle georgia state university to achieve extraordinary results. The foundation provides resources to the university and its students that enhance the educational experience.”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

“The foundation is the fiscal agent for the funds received on behalf of macon business improvement district, llc (macon bid). Macon bid has been designated as a business improvement district established by an ordinance of the macon-bibb county commission to provide a wide range of services. Pursuant to the ordinance, macon bid is required to designate a non-profit organization recognized by section 501(c)(3) of the internal revenue code to act as fiscal agent to administer grant funds. The foundations board of trustees agreed to be the fiscal agent for the duration of macon bids existence. The foundations financial statements include these cash funds and an offsetting current liability on its statement of financial position in the amount of 157,204. The foundation has no discretion over the use of these funds and must disburse them at the direction of management of macon bid.”

Schedule D, Page 2, Part IV, Line 2B

“The foundation has agreed to be the fiscal agent for funds received on behalf of macon business improvement district, llc (macon bid). Macon bid has been designated as a business improvement district established by an ordinance of the macon-bibb county commission to provide a wide range of services. Pursuant to the ordinance, macon bid is required to designate a non-profit organization recognized by section 501(c)(3) of the internal revenue code to act as fiscal agent to administer grant funds. The foundations board of trustees agreed to be the fiscal agent for the duration of macon bids existence. The foundations financial statements include these cash funds and an offsetting current liability on its statement of financial position in the amount of 157,204. The foundation has no discretion over the use of these funds and must disburse them at the direction of management of macon bid.”

Schedule D, Page 2, Part V, Line 4

“Endowment funds are used to generate investment earnings to provide scholarship funding to students of middle georgia state university that meet qualifications designated by endowment fund donors.”

Schedule D, Page 3, Part X

“The foundation is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. There were no unrelated business activities for the year ended december 31, 2024. In addition, the foundation qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The foundation believes that it has appropriate support for any tax position taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 827 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.

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