Civic Intelligence

Toccoa Chamber of Commerce Inc

EIN 23-7115527 • 501(c)6 • Toccoa, GA

Profile

Advertising and promotion of businesses in toccoa and stephens co

PO Box 577Toccoa, GA 30577
Siviq Scores

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

Liabilities / Assets

68th percentile

0.04x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

44th percentile

-2.0%

Higher net margin than 44% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$86,523

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 29.5% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

41st percentile

-6.4%

Faster asset growth than 41% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

7.9%

Faster revenue growth than 64% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$87,320

Down $6,017 (-6.4%) from 2024

Liabilities

Down

$3,815

Down $363 (-8.7%) from 2024

Net Assets

Down

$83,505

Down $5,654 (-6.3%) from 2024

Revenue

Up

$293,136

Up $21,366 (+7.9%) from 2024

Expenses

Up

$299,090

Up $17,707 (+6.3%) from 2024

Net Income

Up

-$5,954

Up $3,659 (+38%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $1,569Liabilities 2010: $1,647Net Assets 2010: -$782010Assets 2011: $3,412Liabilities 2011: $834Net Assets 2011: $2,5782011Assets 2012: $8,650Liabilities 2012: $1,444Net Assets 2012: $7,2062012Assets 2013: $10,152Liabilities 2013: $1,403Net Assets 2013: $8,7492013Assets 2014: $22,019Liabilities 2014: $2,032Net Assets 2014: $19,9872014Assets 2015: $26,137Liabilities 2015: $1,801Net Assets 2015: $24,3362015Assets 2016: $21,807Liabilities 2016: $1,633Net Assets 2016: $20,1742016Assets 2017: $30,809Liabilities 2017: $3,893Net Assets 2017: $26,9162017Assets 2019: $2,509Liabilities 2019: $2,255Net Assets 2019: $2542019Assets 2020: $36,685Liabilities 2020: $2,846Net Assets 2020: $33,8392020Assets 2021: $54,904Liabilities 2021: $31,562Net Assets 2021: $23,3422021Assets 2022: $70,907Liabilities 2022: $4,388Net Assets 2022: $66,5192022Assets 2023: $102,335Liabilities 2023: $3,563Net Assets 2023: $98,7722023Assets 2024: $93,337Liabilities 2024: $4,178Net Assets 2024: $89,1592024Assets 2025: $87,320Liabilities 2025: $3,815Net Assets 2025: $83,5052025

Highlighted filing

2025

Assets$87,320
Liabilities$3,815
Net Assets$83,505

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $129,254Expenses 2010: $132,320Net Income 2010: -$3,0662010Revenue 2011: $108,740Expenses 2011: $106,084Net Income 2011: $2,6562011Revenue 2012: $120,010Expenses 2012: $115,382Net Income 2012: $4,6282012Revenue 2013: $152,900Expenses 2013: $151,357Net Income 2013: $1,5432013Revenue 2014: $155,270Expenses 2014: $144,032Net Income 2014: $11,2382014Revenue 2015: $144,151Expenses 2015: $139,802Net Income 2015: $4,3492015Revenue 2016: $150,833Expenses 2016: $154,995Net Income 2016: -$4,1622016Revenue 2017: $186,567Expenses 2017: $179,825Net Income 2017: $6,7422017Revenue 2019: $163,904Expenses 2019: $194,814Net Income 2019: -$30,9102019Revenue 2020: $233,431Expenses 2020: $204,596Net Income 2020: $28,8352020Revenue 2021: $164,649Expenses 2021: $175,146Net Income 2021: -$10,4972021Revenue 2022: $245,820Expenses 2022: $202,643Net Income 2022: $43,1772022Revenue 2023: $255,450Expenses 2023: $223,197Net Income 2023: $32,2532023Revenue 2024: $271,770Expenses 2024: $281,383Net Income 2024: -$9,6132024Revenue 2025: $293,136Expenses 2025: $299,090Net Income 2025: -$5,9542025

Highlighted filing

2025

Revenue$293,136
Expenses$299,090
Net Income-$5,954

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.87$0.04$0.84$2.93$2.99$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.04$0.89$2.72$2.81$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.02$0.04$0.99$2.55$2.23$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.67$2.46$2.03$0.43
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.32$0.23$1.65$1.75$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.37$0.03$0.34$2.33$2.05$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.02$0.00$1.64$1.95$0.31
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.04$0.27$1.87$1.80$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$1.51$1.55$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$1.44$1.40$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$1.55$1.44$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.09$1.53$1.51$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.07$1.20$1.15$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.01$0.03$1.09$1.06$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.00$1.29$1.32$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$335,511
Mission and Program Overview

Mission

Advertising and promotion of businesses in toccoa and stephens co

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,132$81,962▼ $4,170
Land, Buildings, and Equipment, Net$7,205$5,358▼ $1,847
Total Assets$93,337$87,320▼ $6,017
Liabilities
Accounts Payable and Accrued Expenses$4,178$3,815▼ $363
Total Liabilities$4,178$3,815▼ $363
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,201$83,505▲ $61,304
Net Assets With Donor Restrictions$66,958--
Total Net Assets Fund Balance$89,159$83,505▼ $5,654
Total Liabilities and Net Assets / Fund Balance$93,337$87,320▼ $6,017

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,016$3,491$4,357
Leasehold Improvements$3,342$6,411-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie PaysenPresidentFT$86,523$86,523

Board Members and Trustees

NameTitle
Lisa LawsonChairman
Revenue and Support

Revenue Composition

Contributions and Grants
$332,144
Program Service Revenue
$0
Investment Income
$3,367
Other Revenue
$-42,375
All Other Contributions
$23,931
Change in Net Assets
$-5,954

Audited Revenue Reconciliation

Revenue per Audited Statements
$293,136
Total Revenue per Audited Statements
$293,136
Total Revenue per Form 990
$293,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$177,310
Other Expenses$121,780
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,123--$150,123
Advertising$44,037--$44,037
Information Technology$17,650--$17,650
Payroll Taxes$12,622--$12,622
Other Employee Benefits$12,069--$12,069
Occupancy$9,321--$9,321
Office Expenses$6,800--$6,800
All Other Expenses$5,711--$5,711
Other Expenses$5,621--$5,621
Travel$4,555--$4,555
Fees for Services Accounting-$4,390-$4,390
Insurance$3,657--$3,657
Pension Plan Contributions$2,496--$2,496
Depreciation Depletion-$1,847-$1,847
Conferences and Meetings$1,601--$1,601
Total Functional Expenses$292,853$6,237$0$299,090

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$299,090
Total Expenses per Audited Statements$299,090
Total Expenses per Form 990$299,090
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$42,375
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourney$24,512$24,512$14,135$10,377
Annual Meeti$22,948$22,948$25,741$-2,793
Total Events$75,262$75,262$42,375$32,887
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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 governing body review Part VI line 11

The executive committee reviews the form 990 prior to filing the returns

Conflict of interest policy compliance Part VI line 12C

All proposals for services or supplies are reviewed and approved by the president. There has been no undue influence by the officers or board members

CEO executive director top management comp Part VI line 15A

Executive compensation is set by the executive committee after review of comparitive compensation paid by other chambers and private industry

Other officer or key employee compensation Part VI line 15B

All compensation is determined by the executive committee based on comparitive chamber salaries and private industry

Governing documents etc available to public Part VI line 19

All financial information is avaliable to members and the public by request

Filing and Contact Details

Filer

Filer Name
Toccoa Chamber of Commerce Inc
EIN
23-7115527
In Care Of
% JULIE PAYSEN
Phone
7068862132
Address
PO BOX 577, TOCCOA, GA 30577

Signing Officer

Name
Julie Paysen
Title
president
Phone
7068867143
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1952
Legal Domicile
Ga
Voting Board Members
20
Independent Board Members
20
Employees
4

Preparer

Firm
Jack P Green CPA
Address
PO BOX 342, Toccoa, GA 30577
Preparer
Jack Green
Phone
7068867143
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Fund raising 31,053 drugs dont work 320 tourism 5,450 miscellaneous 2,160

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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0269838
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0254873
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0276857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0164649
IRS990ScheduleA/Total509Grp/TotalAmt01274430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0310145
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0271764
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0255450
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0276873
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0164649
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01278881
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02016
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03491
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01150
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04357
IRS990ScheduleD/ExpensesSubtotalAmt0299090
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03342
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06411
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt09753
IRS990ScheduleD/RevenueSubtotalAmt0293136
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05358
IRS990ScheduleD/TotalExpensesPerForm990Amt0299090
IRS990ScheduleD/TotalRevenuePerForm990Amt0293136
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0293136
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0299090
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042375
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNEY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ANNUAL MEETI
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt022948
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt027802
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075262
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024512
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt022948
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt027802
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt075262
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt032887
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02499
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042375
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014135
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt025741
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE REVIEWS THE FORM 990 PRIOR TO FILING THE RETURNS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL PROPOSALS FOR SERVICES OR SUPPLIES ARE REVIEWED AND APPROVED BY THE PRESIDENT. THERE HAS BEEN NO UNDUE INFLUENCE BY THE OFFICERS OR BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE COMPENSATION IS SET BY THE EXECUTIVE COMMITTEE AFTER REVIEW OF COMPARITIVE COMPENSATION PAID BY OTHER CHAMBERS AND PRIVATE INDUSTRY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE BASED ON COMPARITIVE CHAMBER SALARIES AND PRIVATE INDUSTRY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL FINANCIAL INFORMATION IS AVALIABLE TO MEMBERS AND THE PUBLIC BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUND RAISING 31,053 DRUGS DONT WORK 320 TOURISM 5,450 MISCELLANEOUS 2,160
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt093337
IRS990/TotalAssetsEOYAmt087320
IRS990/TotalAssetsGrp/BOYAmt093337
IRS990/TotalAssetsGrp/EOYAmt087320
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0332144
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06237
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0292853
IRS990/TotalFunctionalExpensesGrp/TotalAmt0299090
IRS990/TotalGrossUBIAmt0-42375
IRS990/TotalLiabilitiesBOYAmt04178
IRS990/TotalLiabilitiesEOYAmt03815
IRS990/TotalLiabilitiesGrp/BOYAmt04178
IRS990/TotalLiabilitiesGrp/EOYAmt03815
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt089159
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt083505
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0292853
IRS990/TotalReportableCompFromOrgAmt086523
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03367
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293136
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-42375
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt093337
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt087320
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04555
IRS990/TravelGrp/TotalAmt04555
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt020
IRS990/VotingMembersIndependentCnt020
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE PAYSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0president
ReturnHeader/BusinessOfficerGrp/PhoneNum07068867143
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOCCOA CHAMBER OF COMMERCE INC
ReturnHeader/Filer/BusinessNameControlTxt0TOCC
ReturnHeader/Filer/EIN0237115527
ReturnHeader/Filer/InCareOfNm0% JULIE PAYSEN
ReturnHeader/Filer/PhoneNum07068862132
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 577
ReturnHeader/Filer/USAddress/CityNm0TOCCOA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030577
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581375631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACK P GREEN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 342
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Toccoa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030577
ReturnHeader/PreparerPersonGrp/PhoneNum07068867143
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK GREEN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-19T10:24:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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