Civic Intelligence

Chickamauga Recreation Association Inc.

EIN 58-1942331 • 501(c)3 • Chickamauga, GA

Pub. 78 Eligible

Profile

Conduct organized competitive sports

PO Box 861Chickamauga, GA 30707
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

90th percentile

50%

Higher net margin than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Assets

$101,752

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$101,752

No earlier filing loaded for comparison.

Revenue

$148,944

No earlier filing loaded for comparison.

Expenses

$73,860

No earlier filing loaded for comparison.

Net Income

$75,084

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2023: $101,752Net Assets 2023: $101,7522023

Highlighted filing

2023

Assets$101,752
Liabilities-
Net Assets$101,752

Operations Trend

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

$150K$100K$50K$0Revenue 2023: $148,944Expenses 2023: $73,860Net Income 2023: $75,0842023

Highlighted filing

2023

Revenue$148,944
Expenses$73,860
Net Income$75,084

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.02$1.02$1.49$0.74$0.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 10, 2026
Return Version
2023v6.0
Gross Receipts
$148,944
Mission and Program Overview

Mission

Conduct organized competitive sports

Program Services

DescriptionGrantsExpenses
ORGANIZE COMPETITIVE SPORTS FOR THE YOUTH IN THE COMMUNITY BY PROVIDING FACILITIES, EQUIPMENT, AND OFFICIATING FOR SOFTBALL, BASEBALL, BASKETBALL, FOOTBALL AND CHEERLEADING.-$82,018
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSH ELLEMENPresidentPT$0--
DAVID FRENCHVice PresidentPT$0--
RENEE BESTTreasurerPT$0--
JENNIFER CRAWFORDSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Chickamauga Recreation Association
EIN
58-1942331
In Care Of
% RENEE BEST
Address
PO Box 861, CHICKAMAUGA, GA 30707

Signing Officer

Name
Renee Best
Title
Tresurer
Signed
2026-02-10
Discuss with paid preparer
Yes

Preparer

Firm
Rock Spring Tax Service Inc
Address
853 Old Hwy 27, Rock Spring, GA 30739
Preparer
Amber M Kay EA
Phone
7063752290
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

Meals and entertainment 7

Form 990-EZ, Part I, Line 16, Other Expenses

Interest 1

Form 990-EZ, Part I, Line 16, Other Expenses

Supplies 21,514

Form 990-EZ, Part I, Line 16, Other Expenses

BANK FEES 30

Form 990-EZ, Part I, Line 16, Other Expenses

TROPHIES 1,745

Form 990-EZ, Part I, Line 16, Other Expenses

MISC PROGRAM EXPENSES 43

Form 990-EZ, Part I, Line 16, Other Expenses

UNIFORMS 17,240

Form 990-EZ, Part I, Line 16, Other Expenses

TAGS 54

Form 990-EZ, Part II, Line 24, Other Assets

TRAILER Beginning of year 7,000, End of year 7,000

Form 990-EZ, Part II, Line 24, Other Assets

BASKETBALLS Beginning of year 0, End of year 1,000

Form 990-EZ, Part II, Line 24, Other Assets

BUN WARMER 1 Beginning of year 0, End of year 375

Form 990-EZ, Part II, Line 24, Other Assets

BUNWARMER 2 Beginning of year 0, End of year 375

Form 990-EZ, Part II, Line 24, Other Assets

FOOD INVENTORY Beginning of year 0, End of year 250

Form 990-EZ, Part II, Line 24, Other Assets

ICE MACHINE 1 Beginning of year 0, End of year 1,500

Form 990-EZ, Part II, Line 24, Other Assets

ICE MACHINE 2 Beginning of year 0, End of year 1,500

Form 990-EZ, Part II, Line 24, Other Assets

POPCORN MACHINE Beginning of year 0, End of year 500

Form 990-EZ, Part II, Line 24, Other Assets

SOCCER GOALS Beginning of year 0, End of year 2,500

Form 990-EZ, Part II, Line 24, Other Assets

UTENSILS Beginning of year 0, End of year 250

Raw XML Appendix174 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RENEE BEST
IRS990EZ/BooksInCareOfDetail/PhoneNum04236196901
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0COVE RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHICKAMAUGA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030707
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt019668
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt086502
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02806
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt075084
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt010206
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt026668
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0101752
IRS990EZ/GrossReceiptsAmt0148944
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InvestmentIncomeAmt07
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt026668
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0101752
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt026668
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0101752
IRS990EZ/OccupancyRentUtltsAndMaintAmt022954
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSH ELLEMEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID FRENCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RENEE BEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JENNIFER CRAWFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt015250
IRS990EZ/OtherExpensesTotalAmt040634
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CONDUCT ORGANIZED COMPETITIVE SPORTS
IRS990EZ/PrintingPublicationsPostageAmt066
IRS990EZ/ProgramServiceRevenueAmt0146131
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZE COMPETITIVE SPORTS FOR THE YOUTH IN THE COMMUNITY BY PROVIDING FACILITIES, EQUIPMENT, AND OFFICIATING FOR SOFTBALL, BASEBALL, BASKETBALL, FOOTBALL AND CHEERLEADING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt082018
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt073860
IRS990EZ/TotalProgramServiceExpensesAmt082018
IRS990EZ/TotalRevenueAmt0148944
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0148944
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0141559
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0149383
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0439886
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0439886
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0148944
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0141559
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0149383
IRS990ScheduleA/Total509Grp/TotalAmt0439886
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0148944
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0141559
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0149383
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0439886
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Meals and entertainment 7
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interest 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies 21,514
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 30
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TROPHIES 1,745
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC PROGRAM EXPENSES 43
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNIFORMS 17,240
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TAGS 54
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRAILER Beginning of year 7,000, End of year 7,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BASKETBALLS Beginning of year 0, End of year 1,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BUN WARMER 1 Beginning of year 0, End of year 375
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BUNWARMER 2 Beginning of year 0, End of year 375
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12FOOD INVENTORY Beginning of year 0, End of year 250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ICE MACHINE 1 Beginning of year 0, End of year 1,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ICE MACHINE 2 Beginning of year 0, End of year 1,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15POPCORN MACHINE Beginning of year 0, End of year 500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16SOCCER GOALS Beginning of year 0, End of year 2,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17UTENSILS Beginning of year 0, End of year 250
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990-EZ, Part II, Line 24, Other Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RENEE BEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRESURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHICKAMAUGA RECREATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CHIC
ReturnHeader/Filer/EIN0581942331
ReturnHeader/Filer/InCareOfNm0% RENEE BEST
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 861
ReturnHeader/Filer/USAddress/CityNm0CHICKAMAUGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030707
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461746240
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rock Spring Tax Service Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0853 Old Hwy 27
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rock Spring
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030739
ReturnHeader/PreparerPersonGrp/PhoneNum07063752290
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amber M Kay EA
ReturnHeader/ReturnTs02026-02-10T06:17:17-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.