Civic Intelligence

Chattahoochee Nature Center Inc

EIN 58-1275604 • 501(c)3 • Roswell, GA

View Organization Page

Profile

To provide unique learning experiences focused on the chattahoochee river that connect people to the natural world and empowers them to positively impact their local environments.

PO Box 769769Roswell, GA 30076

www.chattnaturecenter.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.07x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.19x

Higher debt load relative to revenue than 46% of similar nonprofits.

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

Net Margin

47th percentile

3.1%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

34th percentile

$142,303

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

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

Asset Growth

47th percentile

3.5%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

61st percentile

13%

Faster revenue growth than 61% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$13,995,054

Up $469,379 (+3.5%) from 2023

Liabilities

Up

$991,937

Up $307,915 (+45%) from 2023

Net Assets

Up

$13,003,117

Up $161,464 (+1.3%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin47th percentile

Revenue

Up

$5,275,541

Up $597,068 (+13%) from 2023

Expenses

Up

$5,114,077

Up $454,295 (+9.7%) from 2023

Net Income

Up

$161,464

Up $142,773 (+764%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$15M$10M$5.0M$0Assets 2011: $11,495,876Liabilities 2011: $632,342Net Assets 2011: $10,863,5342011Assets 2012: $10,869,196Liabilities 2012: $541,387Net Assets 2012: $10,327,8092012Assets 2013: $10,540,076Liabilities 2013: $556,492Net Assets 2013: $9,983,5842013Assets 2014: $10,044,300Liabilities 2014: $432,805Net Assets 2014: $9,611,4952014Assets 2015: $9,719,845Liabilities 2015: $459,324Net Assets 2015: $9,260,5212015Assets 2016: $9,542,914Liabilities 2016: $292,899Net Assets 2016: $9,250,0152016Assets 2017: $9,232,660Liabilities 2017: $340,851Net Assets 2017: $8,891,8092017Assets 2018: $9,331,598Liabilities 2018: $437,650Net Assets 2018: $8,893,9482018Assets 2019: $9,705,443Liabilities 2019: $438,025Net Assets 2019: $9,267,4182019Assets 2020: $10,040,984Liabilities 2020: $1,041,945Net Assets 2020: $8,999,0392020Assets 2021: $13,716,515Liabilities 2021: $1,256,705Net Assets 2021: $12,459,8102021Assets 2022: $13,533,555Liabilities 2022: $710,593Net Assets 2022: $12,822,9622022Assets 2023: $13,525,675Liabilities 2023: $684,022Net Assets 2023: $12,841,6532023Assets 2024: $13,995,054Liabilities 2024: $991,937Net Assets 2024: $13,003,1172024

Highlighted filing

2024

Assets$13,995,054
Liabilities$991,937
Net Assets$13,003,117
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,267,337Expenses 2011: $2,518,016Net Income 2011: -$250,6792011Revenue 2012: $2,052,635Expenses 2012: $2,589,560Net Income 2012: -$536,9252012Revenue 2013: $2,256,580Expenses 2013: $2,600,805Net Income 2013: -$344,2252013Revenue 2014: $2,240,289Expenses 2014: $2,612,378Net Income 2014: -$372,0892014Revenue 2015: $2,553,028Expenses 2015: $2,904,002Net Income 2015: -$350,9742015Revenue 2016: $3,122,302Expenses 2016: $3,132,811Net Income 2016: -$10,5092016Revenue 2017: $2,839,392Expenses 2017: $3,197,598Net Income 2017: -$358,2062017Revenue 2018: $3,453,979Expenses 2018: $3,451,840Net Income 2018: $2,1392018Revenue 2019: $3,911,870Expenses 2019: $3,538,400Net Income 2019: $373,4702019Revenue 2020: $2,805,543Expenses 2020: $3,073,922Net Income 2020: -$268,3792020Revenue 2021: $6,496,453Expenses 2021: $3,136,497Net Income 2021: $3,359,9562021Revenue 2022: $4,037,502Expenses 2022: $3,688,901Net Income 2022: $348,6012022Revenue 2023: $4,678,473Expenses 2023: $4,659,782Net Income 2023: $18,6912023Revenue 2024: $5,275,541Expenses 2024: $5,114,077Net Income 2024: $161,4642024

Highlighted filing

2024

Revenue$5,275,541
Expenses$5,114,077
Net Income$161,464
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
$13,995,054
Liabilities
$991,937
Net assets
$13,003,117
Revenue
$5,275,541
Expenses
$5,114,077
Net income
$161,464
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$0.99$13.0$5.28$5.11$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.68$12.8$4.68$4.66$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$0.71$12.8$4.04$3.69$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.7$1.26$12.5$6.50$3.14$3.36
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$1.04$9.00$2.81$3.07$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.71$0.44$9.27$3.91$3.54$0.37
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.33$0.44$8.89$3.45$3.45$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.23$0.34$8.89$2.84$3.20$0.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.54$0.29$9.25$3.12$3.13$0.01
2015Summary only. Only limited summary data is available for this year.$9.72$0.46$9.26$2.55$2.90$0.35
2014Summary only. Only limited summary data is available for this year.$10.0$0.43$9.61$2.24$2.61$0.37
2013Summary only. Only limited summary data is available for this year.$10.5$0.56$9.98$2.26$2.60$0.34
2012Summary only. Only limited summary data is available for this year.$10.9$0.54$10.3$2.05$2.59$0.54
2011Summary only. Only limited summary data is available for this year.$11.5$0.63$10.9$2.27$2.52$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$5,431,900
Mission and Program Overview

Mission

To provide unique learning experiences focused on the Chattahoochee River that connect people to the natural world and empowers them to positively impact their local environments.

Chattahoochee nature center, inc. Was established for the purpose of educating & promoting the preservation of the natural environment. See schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,014,358$12,728,820▲ $714,462
Savings and Temporary Cash Investments$1,780$493,457▲ $491,677
Accounts Receivable$289,063$282,719▼ $6,344
Pledges and Grants Receivable$799,771$223,992▼ $575,779
Cash and Non-Interest-Bearing Accounts$310,873$164,027▼ $146,846
Prepaid Expenses and Deferred Charges$81,437$83,054▲ $1,617
Inventories for Sale or Use$28,393$18,985▼ $9,408
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$13,525,675$13,995,054▲ $469,379
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$403,398$525,387▲ $121,989
Accounts Payable and Accrued Expenses$280,624$266,550▼ $14,074
Unsecured Notes Loans Payable$0$200,000▲ $200,000
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$684,022$991,937▲ $307,915
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,571,318$10,106,591▼ $464,727
Net Assets With Donor Restrictions$2,270,335$2,896,526▲ $626,191
Total Net Assets Fund Balance$12,841,653$13,003,117▲ $161,464
Total Liabilities and Net Assets / Fund Balance$13,525,675$13,995,054▲ $469,379

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,937,769$4,638,830$10,576,599
Buildings$4,562,692$3,446,691$8,009,383
Land$2,228,359-$2,228,359

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,270,335$1,022,840-$250,741$2,896,526
2022$1,535,580$1,219,842-$380,326$2,270,335
2021$6,433,480$1,044,307-$5,887,188$1,535,580
2020$0$6,161,158--$6,433,480
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Natasha RiceCEOFT$125,597$16,706$142,303
Karen EwingVP of AdministrationFT$113,399$6,716$120,115

Board Members and Trustees

NameTitle
Nick DiLuzioChair
Michael RiemanChair, Development Committee
Sandi ButtramChair, Finance Committee
Rick HirsekornCo-Chair FIGITS Committee
Helen TappCo-Chair Governance Committee
Bob HaganCo-Chair, Capital Campaign COM
Jim StokesCo-Chair, Capital Campaign COM
Glen HaslingCo-Chair, Education & Engageme
Charlotte Martin PughVice Chair
Aaron MitchellTrustee
Allison N LairdTrustee
Ben HaislipTrustee
Beth LehmanTrustee
Bob Williams PETrustee
CMax ZygmontTrustee
Chris SmithTrustee
Craig HodgesTrustee
Dutch EarleTrustee
Gary A Ludi MDTrustee
Harriette HoytTrustee
Jeffery G Dingle PETrustee
Joel BlanchardTrustee
John MulcahyTrustee
Jon McKeeTrustee
Kelly ComstockTrustee
Michelle GriffinTrustee
Ramona WalshTrustee
Sacha GoodsonTrustee
Todd DolsonSecretary
Lisa HydeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
MP Contours LLCLandscaping services60 Moore Ave, Marietta, GA 30060$419,131
Coxe Curry AssociatesStrategy Advisors191 PEACHTREE ST NE STE 4025, Atlanta, GA 30303$149,378
Revenue and Support

Revenue Composition

Contributions and Grants
$2,072,845
Program Service Revenue
$2,859,006
Investment Income
$69
Other Revenue
$343,621
All Other Contributions
$1,697,391
Change in Net Assets
$161,464

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art1$38,000appraisal
Clothing and Household Goods-$1,250Fair Market Value (FMV)
Food Inventory1$400Fair Market Value (FMV)
Total Noncash Contributions2$39,650-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,275,541
Revenue Not Reported on Form 990
$191,462
Total Revenue per Audited Statements
$5,467,003
Total Revenue per Form 990
$5,275,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,072,612
Other Expenses$1,891,866
Total Fundraising Expense$685,925
Professional Fundraising Fees$149,599
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,837,518$329,004$178,967$2,345,489
Depreciation Depletion$355,906$65,860$17,299$439,065
Current Officers, Directors, Trustees, and Key Employees$222,499$42,038$21,069$285,606
Office Expenses$226,720$31,738$13,594$272,052
All Other Expenses$148,549$58,113$7,727$214,389
Other Employee Benefits$148,077$50,595$9,255$207,927
Payroll Taxes$147,695$26,784$15,922$190,401
Fees for Services Professional Fundraising--$149,599$149,599
Insurance$86,869$16,075$4,222$107,166
Other Expenses$109,857$13$99,298$99,298
Advertising$62,407--$62,407
Occupancy$45,330$8,499$2,833$56,662
Pension Plan Contributions$34,351$6,691$2,147$43,189
Fees for Services Accounting-$26,349-$26,349
Travel$10,018$3,776$626$14,420
Conferences and Meetings-$1,798-$1,798
Interest-$1,217-$1,217
Total Functional Expenses$3,759,602$668,550$685,925$5,114,077

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,305,539
Expenses per Audited Statements$5,114,077
Total Expenses per Form 990$5,114,077
Expenses Not Reported on Form 990$191,462
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$184,963
Professional Fundraising Fees$149,599
Fundraising Direct Expenses$36,629
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$207,562$184,963$13,939$171,024
Total Events$207,562$184,963$36,629$148,334
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 A, LINE 2:

“The board of directors of the organization is composed of business, government, and community leaders, in the local area. Due to the extensive involvement of these community leaders in business and other community affairs, the members of the board of directors may have normal business relationships with the organization and with each other that might be expected of leaders in a suburban community. However, these business relationships will not impact the mission or operations of the organization or the operation of the board of directors.”

FORM 990, PART VI, SECTION B, LINE 11B:

“The tax return is reviewed by the finance committee before it is filed, and it is then sent to the full board once the finance committee approves it and once the return has been filed.”

FORM 990, PART VI, SECTION B, LINE 12C:

“The organization's governance committee within the board of directors is responsible for monitoring and enforcing compliance with the conflict of interest policy.”

FORM 990, PART VI, SECTION B, LINE 15:

“The organization periodically reviews industry standards for determining compensation.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Chattahoochee Nature Center Inc
EIN
58-1275604
In Care Of
% KAREN EWING
Phone
7709922055
Address
PO BOX 769769, ROSWELL, GA 30076

Signing Officer

Name
Karen Ewing
Title
Director of Finance
Phone
7709922055
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Ewing
Formed
1976
Legal Domicile
Ga
Voting Board Members
30
Independent Board Members
30
Employees
162
Volunteers
500

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

“Chattahoochee nature center, inc. (the "center") was formed in 1976 as a private not-for-profit organization established for the purpose of educating and promoting the preservation of the natural environment by providing a place to appreciate and enjoy the chattahoochee river and its native plant and animal life. The center offers recreational and educational progams to organizations and to the general public.”

FORM 990, PART V, LINE 7B:

“The organization has developed a procedure and will disclose to donors moving forward.”

Financial Statement Notes

Part III, Line 4

“The organization was donated a bronze statue appraised at $38,000, which is permanently installed in the gardens of the nature center. This artwork is accessible to the public and serves as a visual and cultural enhancement to the natural environment. It supports the organization's mission by enriching the educational experience of visitors and fostering a deeper appreciation for the intersection of art and nature conservation.”

PART V, LINE 4:

“Restricted net assets relate to contributions received through the capital campaign and other contributions received with donor imposed restrictions. Cash and promises to give received through the capital campaign are restricted to the purchase of property improvements, furniture, equipment, and expenditures for fundraising and management of the campaign. Other donor-imposed restrictions are for various specific program purposes. All restrictions are considered to be fulfilled when payments are made for the specific purpose.”

Asc 740 Footnote

“The center has been granted tax-exempt status under section 501 (a)(3) of the internal revenue code (the "code") as an organization described in section 501 (c)(3) whereby only unrelated business income, as defined by section 512(a)(1) of the code, is subject to federal income tax. The center had no significant unrelated business taxable income during 2024 and 2023; accordingly, no provision or benefit for income taxes has been included in the accompanying financial statements. The center annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the center takes meet the definition of an uncertain tax position under the income taxes topic of the financial accounting standards codification. The center believes it is no longer subject to tax examinations for tax years ending before september 30, 2021.”

Part XI, Line 2D

“$13,195 fundraising expenses - difference in audit vs tax $87,582 cogs from inventory sales --------------------------------------- $100,777 total adjustments”

Part XII, Line 2D

“$13,195 fundraising expenses - difference in audit vs tax $87,582 cogs from inventory sales --------------------------------------- $100,777 total adjustments”

Raw XML AppendixShowing 400 of 889 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.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0280624
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CHATTAHOOCHEE NATURE CENTER, INC. WAS ESTABLISHED FOR THE PURPOSE OF EDUCATING & PROMOTING THE PRESERVATION OF THE NATURAL ENVIRONMENT. SEE SCHEDULE O.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09135 WILLEO ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROSWELL
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