Civic Intelligence

Lagrange-Troup County Chamber of Commerce Inc

990 • Fiscal year 2017 • EIN 58-0318810

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 14, 2018

Organization ProfileLAGRANGECHAMBER.COM
PO Box 636Lagrange, GA 30241

(706) 884-8671

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

39th percentile

0.10x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

10th percentile

-11%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

30th percentile

$83,401

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

9.3%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets39th percentile

Assets

Flat

$834,848

Flat from 2017

Net Assets

Flat

$747,326

Flat from 2017

Liabilities

Flat

$87,522

Flat from 2017

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin10th percentile

Revenue

Flat

$1,385,782

Flat from 2017

Expenses

Flat

$1,542,179

Flat from 2017

Net Income

Flat

-$156,397

Flat from 2017

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $533,673Liabilities 2010: $111,592Net Assets 2010: $422,0812010Assets 2011: $726,525Liabilities 2011: $169,003Net Assets 2011: $557,5222011Assets 2012: $791,306Liabilities 2012: $129,278Net Assets 2012: $662,0282012Assets 2013: $956,136Liabilities 2013: $101,596Net Assets 2013: $854,5402013Assets 2014: $977,985Liabilities 2014: $47,048Net Assets 2014: $930,9372014Assets 2015: $934,954Liabilities 2015: $29,516Net Assets 2015: $905,4382015Assets 2016: $1,026,396Liabilities 2016: $94,703Net Assets 2016: $931,6932016Assets 2017: $834,848Liabilities 2017: $87,522Net Assets 2017: $747,3262017Assets 2017: $834,848Liabilities 2017: $87,522Net Assets 2017: $747,3262017Assets 2018: $1,568,385Liabilities 2018: $865,071Net Assets 2018: $703,3142018Assets 2019: $645,812Liabilities 2019: $377,194Net Assets 2019: $268,6182019Assets 2020: $629,317Liabilities 2020: $267,467Net Assets 2020: $361,8502020Assets 2021: $797,766Liabilities 2021: $325,052Net Assets 2021: $472,7142021Assets 2022: $1,012,195Liabilities 2022: $523,440Net Assets 2022: $488,7552022Assets 2023: $1,105,174Liabilities 2023: $549,716Net Assets 2023: $555,4582023Assets 2024: $1,138,489Liabilities 2024: $445,689Net Assets 2024: $692,8002024

Highlighted filing

2017

Assets$834,848
Liabilities$87,522
Net Assets$747,326
Open 2017 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $596,7522010Expenses 2011: $714,5562011Expenses 2012: $775,1782012Revenue 2013: $1,058,868Expenses 2013: $866,356Net Income 2013: $192,5122013Revenue 2014: $1,000,590Expenses 2014: $924,193Net Income 2014: $76,3972014Revenue 2015: $1,087,695Expenses 2015: $1,113,194Net Income 2015: -$25,4992015Revenue 2016: $1,267,804Expenses 2016: $1,255,683Net Income 2016: $12,1212016Revenue 2017: $1,385,782Expenses 2017: $1,542,179Net Income 2017: -$156,3972017Revenue 2017: $1,385,782Expenses 2017: $1,542,179Net Income 2017: -$156,3972017Revenue 2018: $1,948,569Expenses 2018: $1,938,428Net Income 2018: $10,1412018Revenue 2019: $1,635,276Expenses 2019: $2,069,972Net Income 2019: -$434,6962019Revenue 2020: $594,151Expenses 2020: $500,919Net Income 2020: $93,2322020Revenue 2021: $641,499Expenses 2021: $470,921Net Income 2021: $170,5782021Revenue 2022: $595,526Expenses 2022: $579,485Net Income 2022: $16,0412022Revenue 2023: $668,657Expenses 2023: $601,954Net Income 2023: $66,7032023Revenue 2024: $776,326Expenses 2024: $638,984Net Income 2024: $137,3422024

Highlighted filing

2017

Revenue$1,385,782
Expenses$1,542,179
Net Income-$156,397
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 14, 2018
Return Version
2017v2.3
Gross Receipts
$1,385,782
Mission and Program Overview

Mission

The mission of the lagrange-troup county chamber of commerce is to advance the economic, civic, educational, tourism, and cultural growth of troup county; to enhance the quality of life in the community; address social issues; and to foster continuous improvements of troup county as a place in which to live, learn, and conduct business.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$444,374$448,262▲ $3,888
Savings and Temporary Cash Investments$532,331$363,424▼ $168,907
Pledges and Grants Receivable$34,500$11,390▼ $23,110
Cash and Non-Interest-Bearing Accounts$8,177$6,272▼ $1,905
Prepaid Expenses and Deferred Charges$7,014$5,500▼ $1,514
Total Assets$1,026,396$834,848▼ $191,548
Liabilities
Accounts Payable and Accrued Expenses$83,382$76,201▼ $7,181
Other Liabilities$11,321$11,321→ $0
Total Liabilities$94,703$87,522▼ $7,181
Net Assets / Fund Balance
Unrestricted Net Assets$791,498$705,436▼ $86,062
Temporarily Rstr Net Assets$140,195$41,890▼ $98,305
Total Net Assets Fund Balance$931,693$747,326▼ $184,367
Total Liabilities and Net Assets / Fund Balance$1,026,396$834,848▼ $191,548

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$352,692$339,566$692,258
Other Land Buildings$45,460$47,994$93,454
Land$50,110-$50,110
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Page EstesPresidentFT$83,401$83,401

Board Members and Trustees

NameTitle
Casey SmithChair Elect
John AsbellChairman
Eric BlackmanPast Chairma
Chunk NewmanVice Chair F
Dale JacksonVice Chair F
George BaileyVice Chair F
Jason RansbottomVice Chair F
Jj KuerziVice Chair F
Loraine AllenVice Chair F
Meghan DukeVice Chair F
Patricia RogersVice Chair F
Phillip AlexanderVice Chair F
Richard EnnisVice Chair F
Al BrannonDirector
Beth SchillerDirector
Bill StankiewiczDirector
Brandon EleyDirector
Cheryl MagbyDirector
Cynthia CullbreathDirector
Jake JonesDirector
Jamey JacksonDirector
Jason WeldonDirector
Jay BrownDirector
Kathy CarlisleDirector
Kathy TilleyDirector
Ken HortonDirector
Leigh NewmanDirector
Mark Metterick-jonesDirector
Martha PirkleDirector
Michael DollarDirector
Monica BarberDirector
Opal HoggDirector
Patrick SandsDirector
Stacy BartlettDirector
Marlene RhodesSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,200,244
Investment Income
$0
Other Revenue
$185,538
Change in Net Assets
$-156,397

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,385,782
Total Revenue per Audited Statements
$1,385,782
Total Revenue per Form 990
$1,385,782
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$962,153
Salaries, Compensation, and Employee Benefits$363,976
Grants and Similar Amounts Paid$216,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$304,094
Grants to Domestic Orgs---$216,050
All Other Expenses---$154,822
Advertising---$153,251
Conferences and Meetings---$102,059
Office Expenses---$68,417
Fees for Services Accounting---$44,377
Fees for Services Other---$43,777
Occupancy---$35,711
Other Expenses---$30,601
Other Employee Benefits---$28,292
Depreciation Depletion---$27,934
Payroll Taxes---$23,918
Pension Plan Contributions---$7,672
Insurance---$7,640
Interest---$627
Total Functional Expenses$0$0$0$1,542,179

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,542,179
Total Expenses per Audited Statements$1,542,179
Total Expenses per Form 990$1,542,179
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Downtown Lagrange Development AuthoLagrange, GA-Support Amphitheatre$137,500
Downtown Lagrange Development AuthoLagrange, GA-Road Signage$78,550
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances Under Line of Credit$11,321
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

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

“The board of directors consists of members elected by the membership. The board of directors fills vacancies in the board of directors until the next regular election. A board member who shall be absent for more than 50% of the meetings per year may be dropped and replaced at the discretion of the board of directors. The following officers are elected from the membership at the annual meeting for a term of one year: - chairman of the board - chairman-elect - vice chairmen - secretary/treasurer the president of the chamber is hired by the board of directors.”

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

“The members elect the board and officers at each annual meeting. The board of directors makes all decisions for the chamber.”

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

“The president reviewed and signed the form 990. The form 990 will be presented to the board for approval before being filed.”

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

“Annually, each board member signs a board commitment form that contains information related to conflicts of interest.”

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

“The compensation of the president of the chamber is determined by the finance committee of the board of directors.”

Form 990, Page 6, Part VI, Line 19

“The governing docyments are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lagrange-troup County Chamber
EIN
58-0318810
Phone
7068848671
Address
PO BOX 636, LAGRANGE, GA 30241

Signing Officer

Name
Page Estes
Title
President
Phone
7068848671
Signed
2018-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Page Estes
Formed
1947
Legal Domicile
Ga
Voting Board Members
35
Independent Board Members
35
Employees
7
Volunteers
150

Preparer

Firm
Gay & Joseph CPA Pc
Address
201 CHURCH STREET, LAGRANGE, GA 30240-2711
Preparer
Wesley E Long Jr CPA
Phone
7068847331
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the lagrange-troup county chamber of commerce is to advance the economic, civic, educational, tourism, and cultural growth of troup county; to enhance the quality of life in the community; address social issues; and to foster continuous improvements of troup county as a place in which to live, learn, and conduct business.”

Form 990, Part IX, Line 24E

“Leadership troup 24,932 0 0 shop @ home certificates 20,547 0 0 telephone 0 20,230 0 retail recruitment 15,000 0 0 dues & subscriptions 0 12,333 0 web site 0 11,528 0 tourism projects 11,238 0 0 hype expenses 9,782 0 0 membership development 9,225 0 0 bank charges 0 5,179 0 golf tournament 4,403 0 0 lag intl friendship exp 3,910 0 0 signage 2,326 0 0 inner city visit 2,200 0 0 entreprenurial developmen 1,231 0 0 technology expense 0 488 0 networking group 137 0 0 parades & festivals 133 0 0 total 105,064 49,758 0”

Form 990, Part XI, Line 9

“Prior year audit adjustment -27,970”

Financial Statement Notes

Schedule D, Page 3, Part X

“The chamber is a nonprofit organization exempt from federal income taxes under section 501(c)(6) of the internal revenue code. The irs has determined that the chamber is not a private foundation under section 509 (a) of the irc. Accordingly, no provision for income taxes is reflected in the financial statements. Fasb asc 740-010, income taxes, addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the chamber may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the chamber and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended december 31, 2017 and 2016. The chamber's form 990, return of organization exempt from income tax, for the years ended december 31, 2017, 2016, and 2015 are subject to examination by the internal revenue service, generally for three years after they were filed.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
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IRS990/MissionDesc0THE MISSION OF THE LAGRANGE-TROUP COUNTY CHAMBER OF COMMERCE IS TO ADVANCE THE ECONOMIC, CIVIC, EDUCATIONAL, TOURISM, AND CULTURAL GROWTH OF TROUP COUNTY; TO ENHANCE THE QUALITY OF LIFE IN THE COMMUNITY; ADDRESS SOCIAL ISSUES; AND TO FOSTER CONTINUOUS IMPROVEMENTS OF TROUP COUNTY AS A PLACE IN WHICH TO LIVE, LEARN, AND CONDUCT BUSINESS.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$834,848
Liabilities
$87,522
Net assets
$747,326
Revenue
$1,385,782
Expenses
$1,542,179
Net income
-$156,397
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.45$0.69$0.78$0.64$0.14
2023Summary only. Only limited summary data is available for this year.$1.11$0.55$0.56$0.67$0.60$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.52$0.49$0.60$0.58$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.33$0.47$0.64$0.47$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.27$0.36$0.59$0.50$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.38$0.27$1.64$2.07$0.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.87$0.70$1.95$1.94$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.09$0.75$1.39$1.54$0.16
2017Summary only. Only limited summary data is available for this year.$0.83$0.09$0.75$1.39$1.54$0.16
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.09$0.93$1.27$1.26$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.03$0.91$1.09$1.11$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.93$1.00$0.92$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.10$0.85$1.06$0.87$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.13$0.66$0.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.17$0.56$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.11$0.42$0.60