Civic Intelligence

Atlanta Junior Rowing Association

EIN 58-1992004 • 501(c)3 • Roswell, GA

Profile

To Promote Youth Rowing in the Community

880 Marietta Hwy Suite 630-120Roswell, GA 30075

www.atlantajuniors.com

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

43rd percentile

1.6%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

50th percentile

$57,740

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

16th percentile

-10%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

5.4%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$530,198

Down $60,577 (-10%) from 2024

Liabilities

Down

$17,138

Down $31,108 (-64%) from 2024

Net Assets

Down

$513,060

Down $29,469 (-5.4%) from 2024

Revenue

Up

$1,025,849

Up $52,896 (+5.4%) from 2024

Expenses

Down

$1,009,284

Down $19,567 (-1.9%) from 2024

Net Income

Up

$16,565

Up $72,463 (+130%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $192,402Liabilities 2011: $9,235Net Assets 2011: $183,1672011Assets 2012: $222,760Liabilities 2012: $29,179Net Assets 2012: $193,5812012Assets 2013: $260,083Liabilities 2013: $20,456Net Assets 2013: $239,6272013Assets 2014: $361,307Liabilities 2014: $27,721Net Assets 2014: $333,5862014Assets 2015: $375,737Liabilities 2015: $13,110Net Assets 2015: $362,6272015Assets 2016: $377,222Liabilities 2016: $0Net Assets 2016: $377,2222016Assets 2017: $396,238Liabilities 2017: $0Net Assets 2017: $396,2382017Assets 2018: $524,052Liabilities 2018: $87,665Net Assets 2018: $436,3872018Assets 2019: $545,056Liabilities 2019: $59,194Net Assets 2019: $485,8622019Assets 2020: $670,037Liabilities 2020: $130,425Net Assets 2020: $539,6122020Assets 2021: $769,018Liabilities 2021: $173,916Net Assets 2021: $595,1022021Assets 2022: $785,905Liabilities 2022: $97,249Net Assets 2022: $688,6562022Assets 2023: $646,921Liabilities 2023: $48,494Net Assets 2023: $598,4272023Assets 2024: $590,775Liabilities 2024: $48,246Net Assets 2024: $542,5292024Assets 2025: $530,198Liabilities 2025: $17,138Net Assets 2025: $513,0602025

Highlighted filing

2025

Assets$530,198
Liabilities$17,138
Net Assets$513,060

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $356,272Expenses 2011: $345,597Net Income 2011: $10,6752011Expenses 2012: $489,0792012Revenue 2013: $550,675Expenses 2013: $514,795Net Income 2013: $35,8802013Revenue 2014: $671,484Expenses 2014: $579,158Net Income 2014: $92,3262014Revenue 2015: $596,866Expenses 2015: $567,825Net Income 2015: $29,0412015Revenue 2016: $664,317Expenses 2016: $649,722Net Income 2016: $14,5952016Revenue 2017: $812,999Expenses 2017: $793,983Net Income 2017: $19,0162017Revenue 2018: $794,649Expenses 2018: $754,500Net Income 2018: $40,1492018Revenue 2019: $752,848Expenses 2019: $703,373Net Income 2019: $49,4752019Revenue 2020: $599,192Expenses 2020: $545,442Net Income 2020: $53,7502020Revenue 2021: $574,737Expenses 2021: $519,247Net Income 2021: $55,4902021Revenue 2022: $901,828Expenses 2022: $808,274Net Income 2022: $93,5542022Revenue 2023: $704,998Expenses 2023: $795,227Net Income 2023: -$90,2292023Revenue 2024: $972,953Expenses 2024: $1,028,851Net Income 2024: -$55,8982024Revenue 2025: $1,025,849Expenses 2025: $1,009,284Net Income 2025: $16,5652025

Highlighted filing

2025

Revenue$1,025,849
Expenses$1,009,284
Net Income$16,565

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.53$0.02$0.51$1.03$1.01$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.59$0.05$0.54$0.97$1.03$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.05$0.60$0.70$0.80$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.10$0.69$0.90$0.81$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.17$0.60$0.57$0.52$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.13$0.54$0.60$0.55$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.06$0.49$0.75$0.70$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.09$0.44$0.79$0.75$0.04
2017Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$0.81$0.79$0.02
2016Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$0.66$0.65$0.01
2015Summary only. Only limited summary data is available for this year.$0.38$0.01$0.36$0.60$0.57$0.03
2014Summary only. Only limited summary data is available for this year.$0.36$0.03$0.33$0.67$0.58$0.09
2013Summary only. Only limited summary data is available for this year.$0.26$0.02$0.24$0.55$0.51$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.03$0.19$0.49
2011Summary only. Only limited summary data is available for this year.$0.19$0.01$0.18$0.36$0.35$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Jan 13, 2026
Return Version
2024v5.2
Gross Receipts
$1,025,849
Mission and Program Overview

Mission

To promote youth rowing in the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$542,529$513,060▼ $29,469
Land, Buildings, and Equipment, Net$357,726$282,913▼ $74,813
Cash and Non-Interest-Bearing Accounts$233,024$247,260▲ $14,236
Savings and Temporary Cash Investments$25$25→ $0
Total Assets$590,775$530,198▼ $60,577
Liabilities
Other Liabilities$41,938$47,339▲ $5,401
Unsecured Notes Loans Payable$6,308$-30,201▼ $36,509
Total Liabilities$48,246$17,138▼ $31,108
Net Assets / Fund Balance
Total Net Assets Fund Balance$542,529$513,060▼ $29,469
Total Liabilities and Net Assets / Fund Balance$590,775$530,198▼ $60,577

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$282,913$831,708$1,114,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Zach SmarrMens Head CoachFT$57,740$57,740
Maddux CastleWomens Head CoachFT$54,000$54,000

Board Members and Trustees

NameTitle
Mandy LandefieldPresident
Daniel HernandezVice President
Jeremy EstroffGrowth &Brand Development
Jessica LoewyParent Involvement
Mary Paige KistlerProgram Coordinator
Aimee RobertsonSecretary
Xin Michelle MuTreasurer
Millicent CroomVolunteer Coordinator
Revenue and Support

Revenue Composition

Contributions and Grants
$12,652
Program Service Revenue
$1,011,777
Investment Income
$1,420
Other Revenue
$0
All Other Contributions
$12,652
Change in Net Assets
$16,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$764,628
Salaries, Compensation, and Employee Benefits$244,656
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$192,837--$192,837
All Other Expenses$35,988$108,413-$144,401
Depreciation Depletion$69,129--$69,129
Payroll Taxes$51,819--$51,819
Insurance-$20,883-$20,883
Other Expenses$20,286--$20,286
Office Expenses-$4,104-$4,104
Information Technology-$1,931-$1,931
Interest-$1,293-$1,293
Advertising-$270-$270
Total Functional Expenses$872,390$136,894$0$1,009,284
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Ppp Loan$42,983
Load Eidl Sba$4,356
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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 governing body review Part VI line 11

Form 990 is distributed to the board members prior to filing.

Governing documents etc available to public Part VI line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Atlanta Junior Rowing Association
EIN
58-1992004
In Care Of
% Xin Michelle Mu
Phone
3196217059
Address
880 Marietta Hwy Suite 630-120, Roswell, GA 30075

Signing Officer

Name
Xin Michelle Mu
Title
Treasurer
Phone
3196217059
Signed
2026-01-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Mandy Landefield
Formed
1994
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
33
Volunteers
150

Preparer

Firm
Wu&hu Professional Services
Address
1205 JOHNSON FERRY RD STE 136-452, Marietta, GA 30068
Preparer
Hu Hui
Phone
6784624924
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Other expenses for management & general include:Bank & Merchant Service Charges, uniform puchases, spritwear purchases etc

Raw XML AppendixShowing 400 of 420 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE YOUTH ROWING IN THE COMMUNITY
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IRS990/AdvertisingGrp/TotalAmt0270
IRS990/AllOtherContributionsAmt012652
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0108413
IRS990/AllOtherExpensesGrp/ProgramServicesAmt035988
IRS990/AllOtherExpensesGrp/TotalAmt0144401
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BooksInCareOfDetail/PersonNm0MICHELLE MU
IRS990/BooksInCareOfDetail/PhoneNum03196217059
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0880 Marietta Hwy Suite 630 120
IRS990/BooksInCareOfDetail/USAddress/CityNm0Roswell
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030075
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IRS990/CashNonInterestBearingGrp/BOYAmt0233024
IRS990/CashNonInterestBearingGrp/EOYAmt0247260
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt012652
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01420
IRS990/CYOtherExpensesAmt0764628
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IRS990/CYTotalExpensesAmt01009284
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01025849
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt069129
IRS990/DepreciationDepletionGrp/TotalAmt069129
IRS990/Desc0Instruction,Training and Development of Junior Rowers serving over 25 High Schools and over 100 rowers. Also, to provide funds for participation in rowing races throughout the southeastern United States. All rowers and coxswains participate.
IRS990/DescribedInSection501c3Ind0true
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IRS990/EmployeeCnt033
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IRS990/ExpenseAmt0872390
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/PersonNm1Maddux Castle
IRS990/Form990PartVIISectionAGrp/PersonNm2Millicent Croom
IRS990/Form990PartVIISectionAGrp/PersonNm3Jessica Loewy
IRS990/Form990PartVIISectionAGrp/PersonNm4Mary Paige Kistler
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeremy Estroff
IRS990/Form990PartVIISectionAGrp/PersonNm6Mandy Landefield
IRS990/Form990PartVIISectionAGrp/PersonNm7Daniel Hernandez
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IRS990/Form990PartVIISectionAGrp/PersonNm9Aimee Robertson
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Mens Head Coach
IRS990/Form990PartVIISectionAGrp/TitleTxt1Womens Head Coach
IRS990/Form990PartVIISectionAGrp/TitleTxt2Volunteer Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt3Parent Involvement
IRS990/Form990PartVIISectionAGrp/TitleTxt4Program Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt5Growth &Brand Development
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/PrincipalOfficerNm0Mandy Landefield
IRS990/PriorPeriodAdjustmentsAmt0-46034
IRS990/ProfessionalFundraisingInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS DISTRIBUTED TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other expenses for management & general include:Bank & Merchant Service Charges, uniform puchases, spritwear purchases etc
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other expenses Part IX line 24e
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IRS990/USAddress/AddressLine1Txt0880 Marietta Hwy Suite 630-120
IRS990/USAddress/CityNm0Roswell
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030075
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IRS990/WebsiteAddressTxt0WWW.ATLANTAJUNIORS.COM
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0XIN MICHELLE MU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03196217059
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ATLANTA JUNIOR ROWING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ATLA
ReturnHeader/Filer/EIN0581992004
ReturnHeader/Filer/InCareOfNm0% Xin Michelle Mu
ReturnHeader/Filer/PhoneNum03196217059

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