Civic Intelligence

Historic Columbus Foundation Inc

EIN 58-1051916 • 501(c)3 • Columbus, GA

Profile

Preserve historical structures, revitalize historic neighborhoods, educate the public about local history, advocate benefits derived from historic preservation

PO Box 5312Columbus, GA 31906

n/A

Siviq Scores

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

Liabilities / Assets

30th percentile

0.05x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.26x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

95th percentile

75%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $10M-$25M 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

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

51%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$15,436,131

Up $2,464,308 (+19%) from 2023

Liabilities

Down

$769,591

Down $72,484 (-8.6%) from 2023

Net Assets

Up

$14,666,540

Up $2,536,792 (+21%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin95th percentile

Revenue

Up

$2,906,627

Up $981,154 (+51%) from 2023

Expenses

Down

$733,942

Down $162,216 (-18%) from 2023

Net Income

Up

$2,172,685

Up $1,143,370 (+111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $2,278,140Liabilities 2011: $3,300Net Assets 2011: $2,274,8402011Assets 2012: $2,615,649Liabilities 2012: $0Net Assets 2012: $2,615,6492012Assets 2013: $4,084,667Liabilities 2013: $0Net Assets 2013: $4,084,6672013Assets 2014: $4,011,704Liabilities 2014: $0Net Assets 2014: $4,011,7042014Assets 2015: $4,576,131Liabilities 2015: $0Net Assets 2015: $4,576,1312015Assets 2016: $7,511,040Liabilities 2016: $8,339Net Assets 2016: $7,502,7012016Assets 2017: $8,033,167Liabilities 2017: $441,416Net Assets 2017: $7,591,7512017Assets 2018: $6,263,513Liabilities 2018: $442,259Net Assets 2018: $5,821,2542018Assets 2019: $9,417,398Liabilities 2019: $521,410Net Assets 2019: $8,895,9882019Assets 2020: $9,331,213Liabilities 2020: $504,217Net Assets 2020: $8,826,9962020Assets 2021: $11,500,043Liabilities 2021: $501,646Net Assets 2021: $10,998,3972021Assets 2022: $11,285,855Liabilities 2022: $545,925Net Assets 2022: $10,739,9302022Assets 2023: $12,971,823Liabilities 2023: $842,075Net Assets 2023: $12,129,7482023Assets 2024: $15,436,131Liabilities 2024: $769,591Net Assets 2024: $14,666,5402024

Highlighted filing

2024

Assets$15,436,131
Liabilities$769,591
Net Assets$14,666,540
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $633,857Expenses 2011: $483,064Net Income 2011: $150,7932011Revenue 2012: $824,854Expenses 2012: $484,045Net Income 2012: $340,8092012Revenue 2013: $1,936,865Expenses 2013: $467,847Net Income 2013: $1,469,0182013Revenue 2014: $495,571Expenses 2014: $578,039Net Income 2014: -$82,4682014Revenue 2015: $1,270,227Expenses 2015: $705,800Net Income 2015: $564,4272015Revenue 2016: $3,710,804Expenses 2016: $784,234Net Income 2016: $2,926,5702016Revenue 2017: $873,965Expenses 2017: $784,915Net Income 2017: $89,0502017Revenue 2018: $529,916Expenses 2018: $836,958Net Income 2018: -$307,0422018Revenue 2019: $955,752Expenses 2019: $658,777Net Income 2019: $296,9752019Revenue 2020: $805,116Expenses 2020: $860,278Net Income 2020: -$55,1622020Revenue 2021: $2,339,170Expenses 2021: $632,271Net Income 2021: $1,706,8992021Revenue 2022: $1,681,614Expenses 2022: $834,020Net Income 2022: $847,5942022Revenue 2023: $1,925,473Expenses 2023: $896,158Net Income 2023: $1,029,3152023Revenue 2024: $2,906,627Expenses 2024: $733,942Net Income 2024: $2,172,6852024

Highlighted filing

2024

Revenue$2,906,627
Expenses$733,942
Net Income$2,172,685
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$15,436,131
Liabilities
$769,591
Net assets
$14,666,540
Revenue
$2,906,627
Expenses
$733,942
Net income
$2,172,685
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.4$0.77$14.7$2.91$0.73$2.17
2023Detailed filing. Detailed filing data is available for this year.$13.0$0.84$12.1$1.93$0.90$1.03
2022Detailed filing. Detailed filing data is available for this year.$11.3$0.55$10.7$1.68$0.83$0.85
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$0.50$11.0$2.34$0.63$1.71
2020Detailed filing. Detailed filing data is available for this year.$9.33$0.50$8.83$0.81$0.86$0.06
2019Detailed filing. Detailed filing data is available for this year.$9.42$0.52$8.90$0.96$0.66$0.30
2018Detailed filing. Detailed filing data is available for this year.$6.26$0.44$5.82$0.53$0.84$0.31
2017Detailed filing. Detailed filing data is available for this year.$8.03$0.44$7.59$0.87$0.78$0.09
2016Detailed filing. Detailed filing data is available for this year.$7.51$0.01$7.50$3.71$0.78$2.93
2015Detailed filing. Detailed filing data is available for this year.$4.58$0.00$4.58$1.27$0.71$0.56
2014Detailed filing. Detailed filing data is available for this year.$4.01$0.00$4.01$0.50$0.58$0.08
2013Summary only. Only limited summary data is available for this year.$4.08$0.00$4.08$1.94$0.47$1.47
2012Summary only. Only limited summary data is available for this year.$2.62$0.00$2.62$0.82$0.48$0.34
2011Summary only. Only limited summary data is available for this year.$2.28$0.00$2.27$0.63$0.48$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 7, 2025
Return Version
2023v6.0
Gross Receipts
$4,289,988
Mission and Program Overview

Mission

Preserve historical structures, revitalize historic neighborhoods, educate public about local history, advocate benefits derived from historic preservation

Preserve historical structures, revitalize historic neighborhoods, educate the public about local history, advocate benefits derived from historic preservation

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,707,891$3,273,629▲ $565,738
Savings and Temporary Cash Investments$2,789,159$3,011,293▲ $222,134
Land, Buildings, and Equipment, Net$658,662$641,463▼ $17,199
Other Notes and Loans Receivable, Net$551,455$551,000▼ $455
Pledges and Grants Receivable$1,115,000$379,000▼ $736,000
Prepaid Expenses and Deferred Charges-$2,500-
Cash and Non-Interest-Bearing Accounts$1,816$1,598▼ $218
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$12,971,823$15,436,131▲ $2,464,308
Other Assets Total$5,147,840$7,575,648▲ $2,427,808
Liabilities
Mortgage Notes Payable Secured by Investment Property$500,000$500,000→ $0
Accounts Payable and Accrued Expenses$338,071$250,541▼ $87,530
Deferred Revenue$2,200$10,949▲ $8,749
Other Liabilities$1,804$8,101▲ $6,297
Total Liabilities$842,075$769,591▼ $72,484
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,301,931$10,578,721▲ $2,276,790
Net Assets Without Donor Restrictions$3,827,817$4,087,819▲ $260,002
Total Net Assets Fund Balance$12,129,748$14,666,540▲ $2,536,792
Total Liabilities and Net Assets / Fund Balance$12,971,823$15,436,131▲ $2,464,308

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$562,033$123,049$685,082
Land$74,367-$74,367
Equipment$5,063$47,105$52,168
Other Assets Org$8,101--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,262,348-▲ $292,040$115,500$3,413,620
2022$3,042,213-▲ $348,043$102,000$3,262,348
2021$3,565,549-▼ $405,148$91,000$3,042,213
2020$3,140,078-▲ $539,200$87,000$3,565,549
2019$3,017,627$63,000▲ $170,799$87,000$3,140,078
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth WaldenExecutive DirectorFT$121,172$3,635$124,807

Board Members and Trustees

NameTitle
Elizabeth B RamsayChairman
John M SheftallPast President
Margaret B MccormickPresident
Catherine B TrotterVice President
Claire C BerryVice President
Bobsie C SwiftDirector
E Warner NealDirector
F Clason KyleDirector
Frank B Schley IvDirector
George G FlowersDirector
Harrison C WallaceDirector
J Edward SprouseDirector
Jack JenkinsDirector
Janice P BiggersDirector
John S CalhounDirector
Katie B BickerstaffDirector
Ken HensonDirector
M Garrett PoundDirector
Martha T PaullDirector
Mary B BradleyDirector
Merett M AlexanderDirector
Merritt B PryorDirector
Mint J FlowersDirector
Phillip E Kirven JrDirector
Renee S RothDirector
Richard PeeplesDirector
Sally B HatcherDirector
Thomas Bowden IiiDirector
Tyler J PritchardDirector
Virginia T PeeblesDirector
Jack J Pease IiiAsst Treasurer
Florence C DawkinsSecretary
Calvin a Evans JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,474,743
Program Service Revenue
$0
Investment Income
$488,842
Other Revenue
$-56,958
All Other Contributions
$2,212,723
Change in Net Assets
$2,172,685

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$20,000Fair Market Value (FMV)
Other Non Cash Contri Table1$10,000Fair Market Value (FMV)
Other Non Cash Contri Table1$3,000Fair Market Value (FMV)
Other Non Cash Contri Table1$1,000Fair Market Value (FMV)
Total Noncash Contributions4$34,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,870,195
Revenue Not Reported on Financial Statements
$36,432
Revenue Not Reported on Form 990
$416,134
Total Revenue per Audited Statements
$3,286,329
Total Revenue per Form 990
$2,906,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$403,608
Other Expenses$330,334
Total Fundraising Expense$105,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,845$115,851$19,952$245,648
Current Officers, Directors, Trustees, and Key Employees$37,450$37,450$49,907$124,807
Occupancy$88,523$2,087$973$91,583
Advertising$18,986$8,985$9,915$37,886
Fees for Service Investment Mgmnt Fees-$36,432-$36,432
Payroll Taxes$11,297$11,377$5,287$27,961
All Other Expenses$14,933$8,006$331$23,270
Fees for Services Accounting-$16,201-$16,201
Depreciation Depletion$4,211$7,699$2,246$14,156
Office Expenses$1,816$9,861$969$12,646
Insurance$4,884$5,131$324$10,339
Information Technology$1,196$2,154$5,198$8,548
Other Expenses$6,400$134$7,489$6,400
Pension Plan Contributions$2,980$2,212-$5,192
Interest$4,997--$4,997
Total Functional Expenses$356,705$272,177$105,060$733,942

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$749,537
Total Expenses per Form 990$733,942
Expenses per Audited Statements$697,510
Expenses Not Reported on Form 990$52,027
Expenses Not Reported on Financial Statements$36,432
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$97,465
Fundraising Gross Income$24,580
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
A Night in$100,550$24,580$66,465$-41,885
Total Events$100,550$24,580$97,465$-72,885
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligations$8,101
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, Part VI, Section B, Line 11B

“A draft copy of the form 990 is provided to the executive committee of the board of directors for review to ensure its financial and narrative accuracy before filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“The board of directors reviews the organization's conflict of interest policy on an annual basis. The board of directors and key employees are asked to disclose any conflicts of interest as described in the organization's policy.”

Form 990, Part VI, Section B, Line 15A

“The executive committee reviews the compensation of the executive director and makes recommendations to the board of directors for approval. The committee compares compensation from various comparable organizations of similar size as a part of that overall evaluation process.”

Form 990, Part VI, Section B, Line 15B

“The executive committee reviews the compensation of the executive director and makes recommendations to the board of directors for approval. The committee compares compensation from various comparable organizations of similar size as a part of that overall evaluation process.”

Form 990, Part VI, Section C, Line 18

“The organization makes available non confidential information to the general public via the organization's physical location. This documentation consists of compiled financial statements, annual 990's and other items that would enable the user to make an informed decision about the financial operations and charitable causes of the organization.”

Form 990, Part VI, Section C, Line 19

“The organization makes available non confidential information to the general public via the organization's physical location. This documentation consists of compiled financial statements, annual 990's and other items that would enable the user to make an informed decision about the financial operations and charitable causes of the organization.”

Filing and Contact Details

Filer

Filer Name
Historic Columbus Foundation Inc
EIN
58-1051916
Phone
7063220756
Address
PO BOX 5312, COLUMBUS, GA 31906

Signing Officer

Name
Elizabeth Walden
Title
Executive Director
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Walden
Formed
1966
Legal Domicile
Ga
Voting Board Members
33
Independent Board Members
33
Employees
5
Volunteers
33

Preparer

Firm
Fountain Arrington Bass Mercer & Lee PC
Address
2101 Brookstone Centre Parkway Suit, Columbus, GA 31904
Preparer
Laura Toms CPA
Phone
7063225482
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Maintenance of and improvements to historic structures in furtherance of our charitable purpose”

Part X : FIN48 Footnote

“The Foundations evaluation on September 30, 2024, revealed no uncertain tax provisions that would have a material impact on the financial statements. The 2020 through 2022 tax years remain subject to examination by the IRS. In addition, the 2020 through 2022 tax years remain subject to examination by the State of Georgia. The Foundation does not believe that any reasonably possible changes will occur within the next twelve months that will have a material impact on the financial statements.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Depreciation expense rental property $6660 miscellaneous expense rental property $1482 other fundraising costs not of direct be $38885”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Depreciation expense rental property $6660 miscellaneous expense rental property $1482 other non-direct fundraising costs $38885”

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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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