Civic Intelligence

North Georgia Network Cooperative

EIN 27-0496741 • 501(c)12 • Clarkesville, GA

Profile

To provide improved access to broadband service to consumers residing in underserved areas of north georgia and to stimulate demand for broadband, economic growth and job creation.

6135 State Hwy 115 Ste 1BClarkesville, GA 30523

www.ngn.coop

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.06x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.22x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

1st percentile

-73%

Higher net margin than 1% of similar nonprofits.

501(c)12 • $5M-$10M 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

91st percentile

34%

Faster asset growth than 91% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

2nd percentile

-35%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Down

$5,640,702

Down $1,074,721 (-16%) from 2023

Liabilities

Down

$312,002

Down $315,816 (-50%) from 2023

Net Assets

Down

$5,328,700

Down $758,905 (-12%) from 2023

Operations
Liabilities / Revenue23rd percentileNet Margin1st percentile

Revenue

Down

$1,441,273

Down $4,758,065 (-77%) from 2023

Expenses

Down

$2,500,070

Down $506,476 (-17%) from 2023

Net Income

Down

-$1,058,797

Down $4,251,589 (-133%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2017: $3,607,950Liabilities 2017: $1,506,897Net Assets 2017: $2,101,0532017Assets 2018: $3,756,281Liabilities 2018: $2,217,348Net Assets 2018: $1,538,9332018Assets 2019: $3,469,769Liabilities 2019: $1,874,952Net Assets 2019: $1,594,8172019Assets 2020: $2,571,974Liabilities 2020: $833,033Net Assets 2020: $1,738,9412020Assets 2021: $3,041,928Liabilities 2021: $1,085,922Net Assets 2021: $1,956,0062021Assets 2022: $3,125,516Liabilities 2022: $874,859Net Assets 2022: $2,250,6572022Assets 2023: $6,715,423Liabilities 2023: $627,818Net Assets 2023: $6,087,6052023Assets 2024: $5,640,702Liabilities 2024: $312,002Net Assets 2024: $5,328,7002024

Highlighted filing

2024

Assets$5,640,702
Liabilities$312,002
Net Assets$5,328,700
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $4,399,664Expenses 2017: $4,399,664Net Income 2017: $02017Revenue 2018: $4,278,845Expenses 2018: $4,442,062Net Income 2018: -$163,2172018Revenue 2019: $3,886,978Expenses 2019: $3,883,736Net Income 2019: $3,2422019Revenue 2020: $4,298,712Expenses 2020: $3,913,019Net Income 2020: $385,6932020Revenue 2021: $3,287,743Expenses 2021: $3,356,817Net Income 2021: -$69,0742021Revenue 2022: $3,437,461Expenses 2022: $3,309,278Net Income 2022: $128,1832022Revenue 2023: $6,199,338Expenses 2023: $3,006,546Net Income 2023: $3,192,7922023Revenue 2024: $1,441,273Expenses 2024: $2,500,070Net Income 2024: -$1,058,7972024

Highlighted filing

2024

Revenue$1,441,273
Expenses$2,500,070
Net Income-$1,058,797
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
$5,640,702
Liabilities
$312,002
Net assets
$5,328,700
Revenue
$1,441,273
Expenses
$2,500,070
Net income
-$1,058,797
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.64$0.31$5.33$1.44$2.50$1.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.72$0.63$6.09$6.20$3.01$3.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.87$2.25$3.44$3.31$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$1.09$1.96$3.29$3.36$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.83$1.74$4.30$3.91$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$1.87$1.59$3.89$3.88$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$2.22$1.54$4.28$4.44$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$1.51$2.10$4.40$4.40$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,483,118
Mission and Program Overview

Mission

To provide improved access to broadband service to consumers residing in underserved areas of north georgia and to stimumlate demand for broadband, economic growth and job creation.

To provide improved access to broadband service to consumers residing in underserved areas of north georgia and to stimulate demand for broadband, economic growth and job creation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$6,087,605$5,328,700▼ $758,905
Cash and Non-Interest-Bearing Accounts$4,683,728$3,668,223▼ $1,015,505
Land, Buildings, and Equipment, Net$1,467,467$1,368,752▼ $98,715
Inventories for Sale or Use$62,906$205,748▲ $142,842
Accounts Receivable$103,312$190,104▲ $86,792
Prepaid Expenses and Deferred Charges$149,470$148,586▼ $884
Investments Program Related$40,761$40,761→ $0
Total Assets$6,715,423$5,640,702▼ $1,074,721
Other Assets Total$207,779$18,528▼ $189,251
Liabilities
Accounts Payable and Accrued Expenses$368,781$291,689▼ $77,092
Mortgage Notes Payable Secured by Investment Property$87,998--
Other Liabilities$171,039$20,313▼ $150,726
Total Liabilities$627,818$312,002▼ $315,816
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,087,605$5,328,700▼ $758,905
Total Liabilities and Net Assets / Fund Balance$6,715,423$5,640,702▼ $1,074,721
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Bryan FergusonChair$8,450$8,450
Ben GillelandDirector$7,150$7,150
Billy CantrellDirector$7,150$7,150
Jason DavisDirector$7,150$7,150
Joe PattonDirector$7,150$7,150
Rick WoodDirector$6,600$6,600
Roy PerrenDirector$2,200$2,200

Board Members and Trustees

NameTitle
Mitchell ClouatreCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,184,836
Investment Income
$30,613
Other Revenue
$225,824
Change in Net Assets
$-1,058,797

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,441,273
Total Revenue per Audited Statements
$1,441,273
Total Revenue per Form 990
$1,441,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,453,616
Salaries, Compensation, and Employee Benefits$46,454
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$586,979--$586,979
Depreciation Depletion$419,922--$419,922
Occupancy$270,524--$270,524
Fees for Services Other$133,846--$133,846
Fees for Services Legal$58,890--$58,890
Current Officers, Directors, Trustees, and Key Employees$45,850--$45,850
Other Expenses$42,917--$42,917
Fees for Services Accounting-$41,294-$41,294
All Other Expenses$36,587--$36,587
Insurance-$29,996-$29,996
Travel$17,715--$17,715
Office Expenses$13,084--$13,084
Advertising$1,557--$1,557
Interest-$1,514-$1,514
Other Employee Benefits$604--$604
Total Functional Expenses$2,427,266$72,804$0$2,500,070

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,500,070
Total Expenses per Audited Statements$2,500,070
Total Expenses per Form 990$2,500,070
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease - St$11,366
Finance Lease - Lt$8,947
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“YES”

Form 990, Page 6, Part VI, Line 6

“The corporation has members as provided for in its bylaws”

Form 990, Page 6, Part VI, Line 7A

“The corporation has members who elect members of the governing body as provided for in its bylaws”

Form 990, Page 6, Part VI, Line 7B

“Certain decisions of the governing body are subject to approval by members as provided for in its bylaws”

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

“Reviewed by ceo and board of directors before filing”

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

“The corporation regularly and consistently monitors and enforces compliance with their conflict of interest policy as provided for in its policy”

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

“Ceo compensation is reviewed and approved by the board of directors annually”

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

“Key employee compensation is reviewed and approved by the board of directors annually”

Form 990, Page 6, Part VI, Line 19

“The corporation makes its bylaws, conflict of interest policy and financial statements available upon request as reflected in part vi section c line 18”

Filing and Contact Details

Filer

Filer Name
North Georgia Network Cooperative
EIN
27-0496741
Phone
7067545323
Address
6135 STATE HWY 115 STE 1B, CLARKESVILLE, GA 30523

Signing Officer

Name
Mitchell Clouatre
Title
CEO
Phone
7067545323
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mitchell Clouatre
Formed
2009
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
5
Employees
0

Preparer

Firm
Rushton LLC
Address
PO BOX 2917, GAINESVILLE, GA 30503
Preparer
J Chris Hollifield
Phone
7702877800
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Member contributions 299,892”

Financial Statement Notes

Schedule D, Page 3, Part X

“Ngn is exempt from federal and state income taxes under internal revenue code section 501 (c)(12) provided thatngn derives at least 85 percent of its annual income from members to retain the exemption. Ngn expects to meet the requirement for the tax year ended december 31, 2024. Therefore, no provision for income taxes has been included in the accompanying financial statements. Ngn's management has evaluated their tax positions and determined that there are no uncertain tax positions as of december 31, 2024.”

Raw XML AppendixShowing 400 of 429 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NGN IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501 (C)(12) PROVIDED THATNGN DERIVES AT LEAST 85 PERCENT OF ITS ANNUAL INCOME FROM MEMBERS TO RETAIN THE EXEMPTION. NGN EXPECTS TO MEET THE REQUIREMENT FOR THE TAX YEAR ENDED DECEMBER 31, 2024. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. NGN'S MANAGEMENT HAS EVALUATED THEIR TAX POSITIONS AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION HAS MEMBERS AS PROVIDED FOR IN ITS BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATION HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS PROVIDED FOR IN ITS BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS AS PROVIDED FOR IN ITS BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY CEO AND BOARD OF DIRECTORS BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CORPORATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY AS PROVIDED FOR IN ITS POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CEO COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7KEY EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE CORPORATION MAKES ITS BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AS REFLECTED IN PART VI SECTION C LINE 18
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MEMBER CONTRIBUTIONS 299,892
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