Civic Intelligence

Georgia Mining Association Inc

EIN 23-7246921 • 501(c)6 • Macon, GA

View Organization Page

Profile

The georgia mining association promotes mining safety and acts as an advocate for the mining industry.

113 Arkwright LandingMacon, GA 31210

www.georgiamining.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.24x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.31x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

18%

Higher net margin than 80% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$230,418

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

22%

Faster revenue growth than 80% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$1,477,427

Up $233,928 (+19%) from 2023

Liabilities

Up

$349,918

Up $35,753 (+11%) from 2023

Net Assets

Up

$1,127,509

Up $198,175 (+21%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin80th percentile

Revenue

Up

$1,131,655

Up $201,600 (+22%) from 2023

Expenses

Up

$933,480

Up $17,127 (+1.9%) from 2023

Net Income

Up

$198,175

Up $184,473 (+1346%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$1.5M$1.0M$500K$0Assets 2013: $1,093,848Liabilities 2013: $150,359Net Assets 2013: $943,4892013Assets 2014: $1,108,147Liabilities 2014: $143,158Net Assets 2014: $964,9892014Assets 2015: $1,163,308Liabilities 2015: $134,432Net Assets 2015: $1,028,8762015Assets 2016: $1,165,572Liabilities 2016: $138,748Net Assets 2016: $1,026,8242016Assets 2017: $1,113,537Liabilities 2017: $112,474Net Assets 2017: $1,001,0632017Assets 2018: $1,151,851Liabilities 2018: $126,210Net Assets 2018: $1,025,6412018Assets 2019: $1,147,026Liabilities 2019: $94,125Net Assets 2019: $1,052,9012019Assets 2020: $1,078,327Liabilities 2020: $68,561Net Assets 2020: $1,009,7662020Assets 2021: $996,209Liabilities 2021: $181,320Net Assets 2021: $814,8892021Assets 2022: $1,208,777Liabilities 2022: $293,145Net Assets 2022: $915,6322022Assets 2023: $1,243,499Liabilities 2023: $314,165Net Assets 2023: $929,3342023Assets 2024: $1,477,427Liabilities 2024: $349,918Net Assets 2024: $1,127,5092024

Highlighted filing

2024

Assets$1,477,427
Liabilities$349,918
Net Assets$1,127,509
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $721,4892013Revenue 2014: $745,953Expenses 2014: $724,453Net Income 2014: $21,5002014Revenue 2015: $827,443Expenses 2015: $763,556Net Income 2015: $63,8872015Revenue 2016: $758,269Expenses 2016: $760,321Net Income 2016: -$2,0522016Revenue 2017: $744,197Expenses 2017: $769,958Net Income 2017: -$25,7612017Revenue 2018: $818,856Expenses 2018: $794,278Net Income 2018: $24,5782018Revenue 2019: $816,021Expenses 2019: $832,511Net Income 2019: -$16,4902019Revenue 2020: $755,406Expenses 2020: $798,541Net Income 2020: -$43,1352020Revenue 2021: $464,586Expenses 2021: $659,463Net Income 2021: -$194,8772021Revenue 2022: $928,594Expenses 2022: $827,851Net Income 2022: $100,7432022Revenue 2023: $930,055Expenses 2023: $916,353Net Income 2023: $13,7022023Revenue 2024: $1,131,655Expenses 2024: $933,480Net Income 2024: $198,1752024

Highlighted filing

2024

Revenue$1,131,655
Expenses$933,480
Net Income$198,175
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,477,427
Liabilities
$349,918
Net assets
$1,127,509
Revenue
$1,131,655
Expenses
$933,480
Net income
$198,175
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.35$1.13$1.13$0.93$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.31$0.93$0.93$0.92$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.29$0.92$0.93$0.83$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.00$0.18$0.81$0.46$0.66$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.07$1.01$0.76$0.80$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.09$1.05$0.82$0.83$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.13$1.03$0.82$0.79$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.11$0.11$1.00$0.74$0.77$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.14$1.03$0.76$0.76$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.13$1.03$0.83$0.76$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.14$0.96$0.75$0.72$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.15$0.94$0.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,131,655
Mission and Program Overview

Mission

The georgia mining association promotes mining safety and acts as an advocate for the mining industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$344,337$445,123▲ $100,786
Cash and Non-Interest-Bearing Accounts$430,787$437,628▲ $6,841
Land, Buildings, and Equipment, Net$439,652$417,541▼ $22,111
Accounts Receivable$22,000$156,771▲ $134,771
Prepaid Expenses and Deferred Charges$6,723$20,364▲ $13,641
Total Assets$1,243,499$1,477,427▲ $233,928
Liabilities
Deferred Revenue$303,840$348,624▲ $44,784
Accounts Payable and Accrued Expenses$10,325$1,294▼ $9,031
Total Liabilities$314,165$349,918▲ $35,753
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$820,928$1,014,963▲ $194,035
Net Assets With Donor Restrictions$108,406$112,546▲ $4,140
Total Net Assets Fund Balance$929,334$1,127,509▲ $198,175
Total Liabilities and Net Assets / Fund Balance$1,243,499$1,477,427▲ $233,928

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$297,959$251,266$549,225
Land$70,853-$70,853
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lee R LemkeExecutive DiFT$230,418$230,418
Lee R LemkeExecutive Director-$230,418$230,418

Board Members and Trustees

NameTitle
Seth SpurlockPresident
Austin GilmoreDirector
Ben Tarbutton IiiDirector
Chad WilkinsonDirector
Charles TarbuttonDirector
Chris BurnsDirector
Chuck PettitDirector
David GirouardDirector
David PeppersDirector
Devaughn PettitDirector
Jd HollingsworthDirector
Jeff AvantDirector
Jeremy AndrewsDirector
Jeremy WaltersDirector
Jim RennerDirector
Joe MccallDirector
Kris TowersDirector
Matt GravesDirector
Mike HohnDirector
Mike NelsonDirector
Mike PeavyDirector
Rader SellersDirector
Sam MartinezDirector
Scot GraddickDirector
Ted SmithDirector
Trey SheppardDirector
Wesley WalthallDirector
Jason Maxwell1st Vice Pre
Eric Tillirson2nd Vice Pre
Tammy BrackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$603,715
Program Service Revenue
$521,463
Investment Income
$4,827
Other Revenue
$1,650
All Other Contributions
$43,750
Change in Net Assets
$198,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,850
Salaries, Compensation, and Employee Benefits$434,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$205,072$25,346-$230,418
Conferences and Meetings$194,513$21,613-$216,126
Other Salaries and Wages$101,901$12,594-$114,495
Pension Plan Contributions$47,023$5,225-$52,248
Advertising$41,262$4,585-$45,847
Travel$26,428$6,607-$33,035
Depreciation Depletion$14,176$14,177-$28,353
Fees for Services Other$13,287$13,288-$26,575
Payroll Taxes$19,779$2,198-$21,977
All Other Expenses$10,882$10,028-$20,910
Other Employee Benefits$13,771$1,721-$15,492
Fees for Services Legal$12,000--$12,000
Other Expenses$9,132$1,015-$10,147
Insurance$3,819$3,820-$7,639
Office Expenses$4,047$1,012-$5,059
Total Functional Expenses$801,148$132,332$0$933,480
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 11B

“Form 990 is reviewed by the treasurer and board of directors.”

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

“Policy is monitored on an annual basis.”

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

“The executive director's salary is set by the executive officers and the board of directors. Comparable data used.”

Form 990, Page 6, Part VI, Line 19

“Documents available upon written request.”

Filing and Contact Details

Filer

Filer Name
Georgia Mining Association Inc
EIN
23-7246921
Phone
4787571211
Address
113 ARKWRIGHT LANDING, MACON, GA 31210

Signing Officer

Name
Lee R Lemke
Title
Executive Director
Phone
4787571211
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Seth Spurlock
Formed
1973
Legal Domicile
Ga
Voting Board Members
30
Independent Board Members
30
Employees
4
Volunteers
100

Preparer

Firm
Lamb & Braswell LLC
Address
4120 ARKWRIGHT RD, MACON, GA 31210-1707
Preparer
James F Braswell CPA
Phone
4784718488
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IRS990/Form990PartVIISectionAGrp/PersonNm23TED SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm24SETH SPURLOCK
IRS990/Form990PartVIISectionAGrp/PersonNm25CHARLES TARBUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm26ERIC TILLIRSON
IRS990/Form990PartVIISectionAGrp/PersonNm27KRIS TOWERS
IRS990/Form990PartVIISectionAGrp/PersonNm28JEREMY WALTERS
IRS990/Form990PartVIISectionAGrp/PersonNm29WESLEY WALTHALL
IRS990/Form990PartVIISectionAGrp/PersonNm30CHAD WILKINSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt131ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt262ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt030
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01131655
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt030
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03820
IRS990/InsuranceGrp/ProgramServicesAmt03819
IRS990/InsuranceGrp/TotalAmt07639
IRS990/InvestmentIncomeGrp/ExclusionAmt04827
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04827
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0298957
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0439652
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0417541
IRS990/LandBldgEquipCostOrOtherBssAmt0716498
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0559965
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE GEORGIA MINING ASSOCIATION PROMOTES MINING SAFETY AND ACTS AS AN ADVOCATE FOR THE MINING INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0929334
IRS990/NetAssetsOrFundBalancesEOYAmt01127509
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0820928
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01014963
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01012
IRS990/OfficeExpensesGrp/ProgramServicesAmt04047
IRS990/OfficeExpensesGrp/TotalAmt05059
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01721
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013771
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015492
IRS990/OtherExpensesGrp/Desc0POLITICAL CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1AERIAL PHOTOGRAPHY
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03557
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15546
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21015
IRS990/OtherExpensesGrp/ProgramServicesAmt039100
IRS990/OtherExpensesGrp/ProgramServicesAmt132014
IRS990/OtherExpensesGrp/ProgramServicesAmt212942
IRS990/OtherExpensesGrp/ProgramServicesAmt39132
IRS990/OtherExpensesGrp/TotalAmt039100
IRS990/OtherExpensesGrp/TotalAmt135571
IRS990/OtherExpensesGrp/TotalAmt218488
IRS990/OtherExpensesGrp/TotalAmt310147
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01650
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01650
IRS990/OtherRevenueTotalAmt01650
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012594
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0101901
IRS990/OtherSalariesAndWagesGrp/TotalAmt0114495
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02198
IRS990/PayrollTaxesGrp/ProgramServicesAmt019779
IRS990/PayrollTaxesGrp/TotalAmt021977
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05225
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt047023
IRS990/PensionPlanContributionsGrp/TotalAmt052248
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06723
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020364
IRS990/PrincipalOfficerNm0SETH SPURLOCK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEETINGS AND SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1AERIAL PHOTOGRAPHY

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