Civic Intelligence

The Walter and Emilie Spivey Foundation

EIN 58-1692653 • 501(c)3 • Morrow, GA

Profile

The foundation was established solely for the benefit of fine arts programs at clayton state university in morrow, georgia, with primary emphasis on a concert series, music scholarships, and related education programs for public school and college age students.

Spivey Hall 2000 Clayton State BlvMorrow, GA 30260

n/A

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

42%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$9,573,652

Up $878,695 (+10%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$9,573,652

Up $878,695 (+10%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin92nd percentile

Revenue

Up

$585,128

Up $173,047 (+42%) from 2023

Expenses

Up

$233,385

Up $113,630 (+95%) from 2023

Net Income

Up

$351,743

Up $59,417 (+20%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$10M$5.0M$0Assets 2011: $5,938,298Liabilities 2011: $0Net Assets 2011: $5,938,2982011Assets 2012: $6,316,085Liabilities 2012: $0Net Assets 2012: $6,316,0852012Assets 2013: $7,024,882Liabilities 2013: $0Net Assets 2013: $7,024,8822013Assets 2014: $6,881,327Liabilities 2014: $5,650Net Assets 2014: $6,875,6772014Assets 2015: $6,556,503Liabilities 2015: $5,650Net Assets 2015: $6,550,8532015Assets 2016: $6,530,131Liabilities 2016: $5,650Net Assets 2016: $6,524,4812016Assets 2017: $7,061,611Liabilities 2017: $5,650Net Assets 2017: $7,055,9612017Assets 2018: $6,586,569Liabilities 2018: $5,650Net Assets 2018: $6,580,9192018Assets 2019: $7,419,810Liabilities 2019: $5,650Net Assets 2019: $7,414,1602019Assets 2020: $8,222,710Liabilities 2020: $0Net Assets 2020: $8,222,7102020Assets 2021: $9,164,481Liabilities 2021: $0Net Assets 2021: $9,164,4812021Assets 2022: $7,626,152Liabilities 2022: $0Net Assets 2022: $7,626,1522022Assets 2023: $8,694,957Liabilities 2023: $0Net Assets 2023: $8,694,9572023Assets 2024: $9,573,652Liabilities 2024: $0Net Assets 2024: $9,573,6522024

Highlighted filing

2024

Assets$9,573,652
Liabilities$0
Net Assets$9,573,652
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$1.0M$500K$0-$500KRevenue 2011: $22,299Expenses 2011: $285,989Net Income 2011: -$263,6902011Revenue 2012: $676,587Expenses 2012: $298,800Net Income 2012: $377,7872012Revenue 2013: $327,015Expenses 2013: $296,097Net Income 2013: $30,9182013Revenue 2014: $519,204Expenses 2014: $268,021Net Income 2014: $251,1832014Revenue 2015: $179,037Expenses 2015: $245,905Net Income 2015: -$66,8682015Revenue 2016: $539,479Expenses 2016: $366,392Net Income 2016: $173,0872016Revenue 2017: $450,794Expenses 2017: $255,292Net Income 2017: $195,5022017Revenue 2018: $385,965Expenses 2018: $186,077Net Income 2018: $199,8882018Revenue 2019: $329,535Expenses 2019: $380,107Net Income 2019: -$50,5722019Revenue 2020: $354,057Expenses 2020: $238,398Net Income 2020: $115,6592020Revenue 2021: $610,277Expenses 2021: $209,362Net Income 2021: $400,9152021Revenue 2022: $278,992Expenses 2022: $205,782Net Income 2022: $73,2102022Revenue 2023: $412,081Expenses 2023: $119,755Net Income 2023: $292,3262023Revenue 2024: $585,128Expenses 2024: $233,385Net Income 2024: $351,7432024

Highlighted filing

2024

Revenue$585,128
Expenses$233,385
Net Income$351,743
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
$9,573,652
Liabilities
$0
Net assets
$9,573,652
Revenue
$585,128
Expenses
$233,385
Net income
$351,743
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.57$0.00$9.57$0.59$0.23$0.35
2023Detailed filing. Detailed filing data is available for this year.$8.69$0.00$8.69$0.41$0.12$0.29
2022Detailed filing. Detailed filing data is available for this year.$7.63$0.00$7.63$0.28$0.21$0.07
2021Detailed filing. Detailed filing data is available for this year.$9.16$0.00$9.16$0.61$0.21$0.40
2020Detailed filing. Detailed filing data is available for this year.$8.22$0.00$8.22$0.35$0.24$0.12
2019Detailed filing. Detailed filing data is available for this year.$7.42$0.01$7.41$0.33$0.38$0.05
2018Detailed filing. Detailed filing data is available for this year.$6.59$0.01$6.58$0.39$0.19$0.20
2017Detailed filing. Detailed filing data is available for this year.$7.06$0.01$7.06$0.45$0.26$0.20
2016Detailed filing. Detailed filing data is available for this year.$6.53$0.01$6.52$0.54$0.37$0.17
2015Summary only. Only limited summary data is available for this year.$6.56$0.01$6.55$0.18$0.25$0.07
2014Summary only. Only limited summary data is available for this year.$6.88$0.01$6.88$0.52$0.27$0.25
2013Summary only. Only limited summary data is available for this year.$7.02$0.00$7.02$0.33$0.30$0.03
2012Summary only. Only limited summary data is available for this year.$6.32$0.00$6.32$0.68$0.30$0.38
2011Summary only. Only limited summary data is available for this year.$5.94$0.00$5.94$0.02$0.29$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 26, 2025
Return Version
2024v5.2
Gross Receipts
$800,653
Mission and Program Overview

Mission

The foundation was established solely for the benefit of fine arts programs at clayton state university in morrow, georgia, with primary emphasis on a concert series, music scholarships, and related education programs for public school and college age students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$8,694,957$9,573,652▲ $878,695
Investments in Publicly Traded Securities$8,384,842$9,262,798▲ $877,956
Cash and Non-Interest-Bearing Accounts$40,548$41,287▲ $739
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$8,694,957$9,573,652▲ $878,695
Other Assets Total$269,567$269,567→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,694,957$9,573,652▲ $878,695
Total Liabilities and Net Assets / Fund Balance$8,694,957$9,573,652▲ $878,695
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Shelley McgeheeChair/trustee
Richard TignerVice Chair/trustee
Dr Thomas Hynes JrEmeritus Trustee
Dana LemonSecretary/trustee
Jeffrey M AdamsTreasurer/trustee
Alex CrumbleyTrustee
Georj LewisTrustee
Michael Koch MdTrustee
Robert G EdgeTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$585,128
Other Revenue
$0
Change in Net Assets
$351,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$167,974
Other Expenses$65,411
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$167,974--$167,974
Fees for Service Investment Mgmnt Fees-$34,451-$34,451
Fees for Services Management-$25,960-$25,960
Fees for Services Accounting-$5,000-$5,000
Total Functional Expenses$167,974$65,411$0$233,385
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Clayton State UniversityMorrow, GA501(c)(3)To Benefit the Fine Arts Programs at Clayton State University With Primary Emphasis on Music Scholarships and Related Education Programs$167,974
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Other officer compensation reviewed
No
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 review of the form 990 is not conducted by the governing board prior to filing the return; the 990 is reviewed by the chairman on behalf of the governing board prior to signing. The 990 is available to all trustees who choose to review the document.”

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

“Copy of written policies available upon request.”

Form 990, Part VI, Section C, Line 19

“These documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Walter and Emilie Spivey Foundation
EIN
58-1692653
Phone
6784664487
Address
SPIVEY HALL 2000 CLAYTON STATE BLV, MORROW, GA 30260

Signing Officer

Name
Richard Tigner
Title
Vice Chairman
Phone
6784664487
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Tigner
Formed
1986
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Mstiller LLC
Address
780 JOHNSON FERRY RD NE SUITE 325, ATLANTA, GA 30342
Preparer
Tyler S Whitley
Phone
4042561606
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process by which the board selects and reviews the work of the tax return preparers has not changed from prior year. Financials are maintained in house, and the chairman, as the board's representative, determines what outside firm will prepare the form 990 for the foundation.”

Raw XML AppendixShowing 400 of 408 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE WALTER AND EMILIE SPIVEY FOUNDATION, AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), WAS CREATED BY WALTER AND EMILIE SPIVEY TO PROVIDE SCHOLARSHIPS FOR STUDENTS OF CLAYTON STATE UNIVERSITY, AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1). THE FOUNDATION WAS ESTABLISHED SOLELY FOR THE BENEFIT OF FINE ARTS PROGRAMS AT CLAYTON STATE UNIVERSITY IN MORROW, GEORGIA, WITH PRIMARY EMPHASIS ON A CONCERT SERIES, MUSIC SCHOLARSHIPS, AND RELATED EDUCATION PROGRAMS FOR PUBLIC SCHOOL AND COLLEGE AGE STUDENTS. CLAYTON STATE UNIVERSITY ESTABLISHES THE SCHOLARSHIPS CRITERIA, PUBLICIZES THE SCHOLARSHIP PROGRAM, SOLICITS AND REVIEWS APPLICATIONS, AND SELECTS THE SCHOLARSHIP RECIPIENTS. THE PERFORMANCES AND SPECIAL EVENTS COSTS ARE PAID FOR BY THE FOUNDATION FOR MUSIC PERFORMANCES THAT TAKE PLACE AT SPIVEY HALL, WHICH IS LOCATED ON CLAYTON STATE UNIVERSITY'S CAMPUS, INCLUDING FEES PAID TO PERFORMERS, CONDUCTORS AND MUSICIANS. THESE FEES PAID BY CLAYTON STATE UNIVERSITY INCLUDE MUSIC PROGRAM EXPENSES, INCLUDING MARKETING, PRINTING COSTS, RECEPTION AND CATERING COSTS. THE WALTER AND EMILIE SPIVEY FOUNDATION DOES NOT PROVIDE THE SCHOLARSHIPS AS PART OF AN ACTIVE PROGRAM IN WHICH IT MAINTAINS SIGNIFICANT INVOLVEMENT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1SEE PART IV, SECTION E, LINE 2A AND 2B EXPLANATION ABOVE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 2A & 2B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, LINE 2A & 2B
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0167974
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CLAYTON STATE UNIVERSITY
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IRS990ScheduleI/RecipientTable/CashGrantAmt0167974
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO BENEFIT THE FINE ARTS PROGRAMS AT CLAYTON STATE UNIVERSITY WITH PRIMARY EMPHASIS ON MUSIC SCHOLARSHIPS AND RELATED EDUCATION PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CLAYTON STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0581048855
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02000 CLAYTON STATE BLVD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MORROW
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd030260
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE I, PART II, LINE 1:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A REVIEW OF THE FORM 990 IS NOT CONDUCTED BY THE GOVERNING BOARD PRIOR TO FILING THE RETURN; THE 990 IS REVIEWED BY THE CHAIRMAN ON BEHALF OF THE GOVERNING BOARD PRIOR TO SIGNING. THE 990 IS AVAILABLE TO ALL TRUSTEES WHO CHOOSE TO REVIEW THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF WRITTEN POLICIES AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS BY WHICH THE BOARD SELECTS AND REVIEWS THE WORK OF THE TAX RETURN PREPARERS HAS NOT CHANGED FROM PRIOR YEAR. FINANCIALS ARE MAINTAINED IN HOUSE, AND THE CHAIRMAN, AS THE BOARD'S REPRESENTATIVE, DETERMINES WHAT OUTSIDE FIRM WILL PREPARE THE FORM 990 FOR THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CLAYTON STATE UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581048855
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02000 CLAYTON STATE BLVD
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0167974
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CLAYTON STATE UNIVERSITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065411
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0233385
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt0585128
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0585128
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IRS990/USAddress/AddressLine1Txt0SPIVEY HALL 2000 CLAYTON STATE BLVD
IRS990/USAddress/CityNm0MORROW
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030260
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD TIGNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06784664487
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WALTER AND EMILIE SPIVEY FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0WALT
ReturnHeader/Filer/EIN0581692653
ReturnHeader/Filer/PhoneNum06784664487
ReturnHeader/Filer/USAddress/AddressLine1Txt0SPIVEY HALL 2000 CLAYTON STATE BLV
ReturnHeader/Filer/USAddress/CityNm0MORROW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030260
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0580673524
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MSTILLER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0780 JOHNSON FERRY RD NE SUITE 325
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030342

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