Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 27-2627189 • 501(c)3 • Demorest, GA
Profile
1 To promote Jr College Athletics on the state level To administer eligibility rules and to define the purpose of athletics for member schools 66722 2 To promote state events and tournaments and assist with expenses of member schools participating in those events and tournaments 15908 3 To promote the schools via the website and by web streaming championship events 8000 Total Program expenses 90630
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 7.7% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$81,113
Down $9,955 (-11%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$81,113
Down $9,955 (-11%) from 2024
Revenue
Down$79,150
Down $15,300 (-16%) from 2024
Expenses
Down$89,105
Down $1,525 (-1.7%) from 2024
Net Income
Down-$9,955
Down $13,775 (-361%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To promote Jr College Athletics on the state level To administer eligibility rules and to define the purpose of athletics for member schools 66778 To promote state events and tournaments and assist with expenses of member schools participating in those events and tournaments 15177 To promote the schools via the website and by web-streaming championship events 7150 Total program expenses 89105
| Description | Grants | Expenses |
|---|---|---|
| 0 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Elder | Ceocommissioner | FT | $60 | $6,000 | $6,060 |
“Form 990 EZ - Part1 - Line 16 - other expenses: Computer Software - $244.00, Supplies - $121.00, P.O. Box Rental - $170.00, Travel - $5209.00, Secretary of State Annual Reg. & W-2/1099 Filing - $43.00, Awards - $2819.00, D & O Liability Insurance - $1228.00, Total other expenses - $9834.00 Part III- Mission Statement: GCAAs mission is to promote the education and development of college students, especially junior college students, through intercollegiate athletic competition. GCAAs members share the common commitment to high standards and the principle that competitive athletic activities are an important part of education. GCAA and its members believe that student growth and excellence may be achieved through athletic competition because it promotes the qualities of hard work, physical fitness, team play, good sportsmanship, self-discipline and high moral standards.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | David Elder |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7064998898 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 142 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Demorest |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30535 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 91068 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 81113 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2200 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -9955 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7150 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 81113 |
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| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
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| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 79150 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
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| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 76950 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
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| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 50.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 60 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | David Elder |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEOCommissioner |
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| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherEmployeePaidOver100kCnt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 9834 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To promote Jr College Athletics on the state level To administer eligibility rules and to define the purpose of athletics for member schools 66778 To promote state events and tournaments and assist with expenses of member schools participating in those events and tournaments 15177 To promote the schools via the website and by web-streaming championship events 7150 Total program expenses 89105 |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 331 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
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| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 70590 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 89105 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 79150 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/CurrentYearAmt | 0 | 0 |
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| IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/CurrentYearAmt | 0 | 0 |
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| IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/CurrentYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/CurrentYearAmt | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 79150 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 94450 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 86500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 88500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 77540 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 426140 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/CurrentYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt | 0 | 0 |
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| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt | 0 | 0 |
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| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt | 0 | 0 |
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| IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
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| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 426140 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 79150 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 426140 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990 EZ - Part1 - Line 16 - other expenses: Computer Software - $244.00, Supplies - $121.00, P.O. Box Rental - $170.00, Travel - $5209.00, Secretary of State Annual Reg. & W-2/1099 Filing - $43.00, Awards - $2819.00, D & O Liability Insurance - $1228.00, Total other expenses - $9834.00 Part III- Mission Statement: GCAAs mission is to promote the education and development of college students, especially junior college students, through intercollegiate athletic competition. GCAAs members share the common commitment to high standards and the principle that competitive athletic activities are an important part of education. GCAA and its members believe that student growth and excellence may be achieved through athletic competition because it promotes the qualities of hard work, physical fitness, team play, good sportsmanship, self-discipline and high moral standards. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule O: |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | David Elder |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEOCommissioner |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 0000000000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GEORGIA COLLEGIATE ATHLETIC ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GEOR |
| ReturnHeader/Filer/EIN | 0 | 272627189 |
| ReturnHeader/Filer/PhoneNum | 0 | 0000000000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 142 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DEMOREST |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30535 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/ReturnTs | 0 | 2025-07-23T17:30:04Z |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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