Civic Intelligence

Georgia Association of Educators Inc

EIN 58-1086686 • 501(c)6 • Tucker, GA

Profile

The purpose of the association is a)to promote quality education for all students in ga b) to provide for professional development enhancing the quality of education in georgia (c) to protect and strenghten employment, human and civil rights of all members.

100 Crescent Center Parkway Ste 500Tucker, GA 30084

www.gae.org

Siviq Scores

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

Liabilities / Assets

97th percentile

0.97x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.19x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

15th percentile

-8.3%

Higher net margin than 15% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

16th percentile

$165,333

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Asset Growth

21st percentile

-2.1%

Faster asset growth than 21% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

21%

Faster revenue growth than 83% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$10,326,500

Down $223,295 (-2.1%) from 2023

Liabilities

Up

$9,998,992

Up $475,101 (+5.0%) from 2023

Net Assets

Down

$327,508

Down $698,396 (-68%) from 2023

Revenue

Up

$8,369,849

Up $1,466,421 (+21%) from 2023

Expenses

Up

$9,068,245

Up $2,285,206 (+34%) from 2023

Net Income

Down

-$698,396

Down $818,785 (-680%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $4,764,106Liabilities 2011: $6,089,842Net Assets 2011: -$1,325,7362011Assets 2012: $5,180,989Liabilities 2012: $6,982,838Net Assets 2012: -$1,801,8492012Assets 2013: $5,086,761Liabilities 2013: $6,858,959Net Assets 2013: -$1,772,1982013Assets 2014: $5,341,742Liabilities 2014: $6,558,399Net Assets 2014: -$1,216,6572014Assets 2015: $6,005,235Liabilities 2015: $7,728,402Net Assets 2015: -$1,723,1672015Assets 2016: $6,476,168Liabilities 2016: $7,711,706Net Assets 2016: -$1,235,5382016Assets 2017: $6,865,308Liabilities 2017: $7,293,003Net Assets 2017: -$427,6952017Assets 2018: $6,846,633Liabilities 2018: $7,863,937Net Assets 2018: -$1,017,3042018Assets 2019: $7,570,194Liabilities 2019: $8,284,640Net Assets 2019: -$714,4462019Assets 2020: $8,613,722Liabilities 2020: $9,369,578Net Assets 2020: -$755,8562020Assets 2021: $8,973,666Liabilities 2021: $10,036,934Net Assets 2021: -$1,063,2682021Assets 2022: $8,915,514Liabilities 2022: $8,009,998Net Assets 2022: $905,5162022Assets 2023: $10,549,795Liabilities 2023: $9,523,891Net Assets 2023: $1,025,9042023Assets 2024: $10,326,500Liabilities 2024: $9,998,992Net Assets 2024: $327,5082024

Highlighted filing

2024

Assets$10,326,500
Liabilities$9,998,992
Net Assets$327,508

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $9,662,7842011Expenses 2012: $9,338,2372012Expenses 2013: $8,023,5022013Revenue 2014: $7,512,711Expenses 2014: $7,603,372Net Income 2014: -$90,6612014Revenue 2015: $7,443,767Expenses 2015: $7,950,277Net Income 2015: -$506,5102015Revenue 2016: $7,623,579Expenses 2016: $7,135,950Net Income 2016: $487,6292016Revenue 2017: $7,585,152Expenses 2017: $6,777,309Net Income 2017: $807,8432017Revenue 2018: $6,968,817Expenses 2018: $7,558,426Net Income 2018: -$589,6092018Revenue 2019: $6,283,124Expenses 2019: $5,980,266Net Income 2019: $302,8582019Revenue 2020: $5,650,919Expenses 2020: $5,692,329Net Income 2020: -$41,4102020Revenue 2021: $5,902,220Expenses 2021: $6,209,632Net Income 2021: -$307,4122021Revenue 2022: $5,652,250Expenses 2022: $3,683,466Net Income 2022: $1,968,7842022Revenue 2023: $6,903,428Expenses 2023: $6,783,039Net Income 2023: $120,3892023Revenue 2024: $8,369,849Expenses 2024: $9,068,245Net Income 2024: -$698,3962024

Highlighted filing

2024

Revenue$8,369,849
Expenses$9,068,245
Net Income-$698,396

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$10.00$0.33$8.37$9.07$0.70
2023Summary only. Only limited summary data is available for this year.$10.5$9.52$1.03$6.90$6.78$0.12
2022Summary only. Only limited summary data is available for this year.$8.92$8.01$0.91$5.65$3.68$1.97
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.97$10.0$1.06$5.90$6.21$0.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.61$9.37$0.76$5.65$5.69$0.04
2019Summary only. Only limited summary data is available for this year.$7.57$8.28$0.71$6.28$5.98$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.85$7.86$1.02$6.97$7.56$0.59
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.87$7.29$0.43$7.59$6.78$0.81
2016Detailed filing. Detailed filing data is available for this year.$6.48$7.71$1.24$7.62$7.14$0.49
2015Detailed filing. Detailed filing data is available for this year.$6.01$7.73$1.72$7.44$7.95$0.51
2014Summary only. Only limited summary data is available for this year.$5.34$6.56$1.22$7.51$7.60$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$6.86$1.77$8.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$6.98$1.80$9.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$6.09$1.33$9.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$8,369,849
Mission and Program Overview

Mission

The purpose of the association is a)to promote quality education for all students in ga b) to provide for professional development enhancing the quality of education in georgia (c) to protect and strenghten employment, human and civil rights of all members.

The purpose of the association is: (a) to promote quality education for all students in georgia. (b) to provide for professional development enhancing the quality of education in georgia. (c) to protect and strengthen the employment, human, and civil rights of all members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,764,676$7,812,563▲ $1,047,887
Savings and Temporary Cash Investments$1,328,926$1,038,565▼ $290,361
Accounts Receivable$974,324$209,342▼ $764,982
Other Notes and Loans Receivable, Net-$166,960-
Prepaid Expenses and Deferred Charges$138,786$158,654▲ $19,868
Cash and Non-Interest-Bearing Accounts$222,302$85,669▼ $136,633
Land, Buildings, and Equipment, Net$36,195$29,485▼ $6,710
Total Assets$10,549,795$10,326,500▼ $223,295
Other Assets Total$1,084,586$825,262▼ $259,324
Liabilities
Other Liabilities$8,158,983$8,198,879▲ $39,896
Accounts Payable and Accrued Expenses$994,249$1,364,609▲ $370,360
Deferred Revenue$370,659$435,504▲ $64,845
Total Liabilities$9,523,891$9,998,992▲ $475,101
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,025,904$327,508▼ $698,396
Total Net Assets Fund Balance$1,025,904$327,508▼ $698,396
Total Liabilities and Net Assets / Fund Balance$10,549,795$10,326,500▼ $223,295

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,800$389,764$403,564
Other Land Buildings$15,685$16,908$32,593
Other Assets Org$31,498--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Craig CarterSb ExecutiveFT$165,333$165,333
Craig CarterSb Executive Directo-$165,333$165,333
Michael McgoinigleDirector Legal SFT$139,732$139,732
Lisa MorganPresidentFT$10,982$10,982
Carly ShawSecretary/ TPT$10,149$10,149
Dr Sharon DoeVice PresidePT$10,149$10,149

Board Members and Trustees

NameTitle
Alison CundiffBoard Direct
Amara JacksonBoard Direct
Antoniette SmithBoard Direct
Brenda MontgomeryBoard Direct
Breonna RobinsonBoard Direct
Carla HullBoard Direct
Dana PooleBoard Direct
Daniel SobczakBoard Direct
Darryl CarterBoard Direct
David CampBoard Direct
Deborah JonesBoard Direct
Demetrius DoveBoard Direct
Ernest MccordBoard Direct
James AltonBoard Direct
Jeff CorkillBoard Direct
Latyshia PrestonBoard Direct
Martina CoueyBoard Direct
Martissa MooreBoard Direct
Maryjo TrecciaBoard Direct
Michael MurrayBoard Direct
Michelle ReevesBoard Direct
Richard HubbardBoard Direct
Sandra HawthorneBoard Direct
Shelley BuckBoard Direct
Stephanie BerryBoard Direct
Sterling BrantleyBoard Direct

Highest Paid Contractors

ContractorServicesLocationCompensation
Jga Consulting LLCConsulting914 DARLING FARM ROAD, Camden Wyoming, DE 19934$210,790
Williams Oinonen LLCAttorney Fees44 BROAD ST NW, Atlanta, GA 30303$148,467
Kilpatrick Townsend & Stockton LLPAttorney Fees1100 PEACHTREE ST NE 2800, Atlanta, GA 30309$109,324
Revenue and Support

Revenue Composition

Contributions and Grants
$7,221,357
Program Service Revenue
$0
Investment Income
$1,055,616
Other Revenue
$92,876
All Other Contributions
$1,413,683
Change in Net Assets
$-698,396

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,369,849
Total Revenue per Audited Statements
$8,369,849
Total Revenue per Form 990
$8,369,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,777,026
Salaries, Compensation, and Employee Benefits$4,291,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,562,032$675,862-$2,237,894
Other Employee Benefits$859,759$368,469-$1,228,228
Travel$355,736$361,762-$717,498
Office Expenses$405,850$170,024-$575,874
Fees for Services Legal$509,340--$509,340
Pension Plan Contributions$334,523$143,367-$477,890
Fees for Services Other$161,176$284,274-$445,450
Occupancy-$283,396-$283,396
Current Officers, Directors, Trustees, and Key Employees$125,832$54,444-$180,276
Payroll Taxes$113,513$53,418-$166,931
Information Technology$36,996$115,264-$152,260
Conferences and Meetings$115,574$34,792-$150,366
Insurance$4,194$37,748-$41,942
Other Expenses$19,436$5,398-$24,834
Depreciation Depletion-$15,550-$15,550
Fees for Services Accounting-$11,191-$11,191
Total Functional Expenses$6,416,693$2,651,552$0$9,068,245

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,068,245
Total Expenses per Audited Statements$9,068,245
Total Expenses per Form 990$9,068,245
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
Accrued Post Ret Health Ins Benifit$7,000,656
Lease Liability$824,560
Accrued Vacation and Sick Leave$373,663
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is a non-stock organization, controlled by voting members.

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

Istrict directors are elected by members within their respective districts and officers and at-large directors are elected by the delegates to the representative assembly. Delegates to the representative assembly are elected by members within the local associations.

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

Motions made by the directors to the governing body are approved by vote.

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

The organization prepares its form 990 from audited financial information. The form 990 is prepared by an outside independent accounting firm from financial information provided by the organization. The form 990 is reviewed by both the finance director and the executive director and submitted to the board for review prior to filing with the irs.

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

The board of directors has a training session each year where they review fiduciary duties and policies.

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

The board of directors elected an ad hoc committee to hire the executive director. The ad hoc committee utilized an outside consultant to assist with the search and to determine the compensation package based on current market rates and comparable positions. The board of directors received the recommendation from the ad hoc committee and voted to accept the recommendation.

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

The board of directors elects an internal concerns committee to determine the compensation package of the officers. The internal concerns committee utilized an outside consultant to assist with determining the compensation package based on current market rates and comparable positions. The board of directors receives the recommendation from the internal concerns committee and votes to accept or reject the recommendation. Pursuant to governance policy, the compensation package formula cannot be changed for any officer during his/her term of office.

Form 990, Page 6, Part VI, Line 19

The organization makes the 990 tax return available upon request but not the audited financial statements or policies.

Filing and Contact Details

Filer

Filer Name
Georgia Association of Educators
EIN
58-1086686
Phone
6788371100
Address
100 CRESCENT CENTER PARKWAY STE 500, TUCKER, GA 30084

Signing Officer

Name
Lisa Morgan
Title
President
Phone
7707156883
Signed
2025-07-14

Organization Details

Principal Officer
Lisa Morgan
Formed
1970
Legal Domicile
Ga
Voting Board Members
31
Independent Board Members
31
Employees
34
Volunteers
30

Preparer

Firm
Fricke & Associates Pc
Address
3500 PARKWAY LANE STE 220, PEACHTREE CORNERS, GA 30092-2832
Preparer
John T Holmes CPA
Phone
7702162226
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the association is: (a) to promote quality education for all students in georgia. (b) to provide for professional development enhancing the quality of education in georgia. (c) to protect and strengthen the employment, human, and civil rights of all members.

Form 990, Page 2, Part III, Line 4D

Conferences bring members together to educate them in current education and employment issues. Discussion and training sessions are held to explore ways to improve and promote public education in georgia.

Financial Statement Notes

Schedule D, Page 3, Part X

The association is a not-for-profit corporation exempt from federal income taxes under internal revenue code section 501(c)(6). However, income from certain activities not directly related to the associations tax-exempt purpose is subject to taxation as unrelated business income. The association generates approximately 25,000 - 30,000 of unrelated business taxable income each year. The association only recognizes the tax benefit from an uncertain tax position taken or expected to be taken in a tax return if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Management has analyzed tax positions taken for filings with the internal revenue service and all state jurisdictions where the association operates. Management believes that income tax filing positions would be sustained upon examination and does not anticipate that any adjustments would result in a material adverse effect on the associations financial condition, results of operations or cash flows. Accordingly, the association has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at august 31, 2024.

Raw XML AppendixShowing 400 of 660 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0SB EXECUTIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIR. LEGAL S
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/ T
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IRS990/MissionDesc0THE PURPOSE OF THE ASSOCIATION IS: (A) TO PROMOTE QUALITY EDUCATION FOR ALL STUDENTS IN GEORGIA. (B) TO PROVIDE FOR PROFESSIONAL DEVELOPMENT ENHANCING THE QUALITY OF EDUCATION IN GEORGIA. (C) TO PROTECT AND STRENGTHEN THE EMPLOYMENT, HUMAN, AND CIVIL RIGHTS OF ALL MEMBERS.
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IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1TELEPHONE & INTERNET
IRS990/OtherExpensesGrp/Desc2CONTRIBUTIONS & AWARDS
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