Civic Intelligence

Friends of Ga State Parks & Histori

EIN 58-2046056 • 501(c)3 • Cartersville, GA

Profile

The mission of friends is to partner with, promote and preserve georgia state parks & historic sites. Statewide, friends works to raise awareness of the economic and intrinsic values of georgia's greatest treasures. We work with state and community leaders to help make sure that our natural and cultural resources are well protected, well maintained and well preserved for generations to come.

799 West Ave Ste 104Cartersville, GA 30120

friendsofgastateparks.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-5.1%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$150,955

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

19th percentile

-7.6%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-9.7%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$2,314,571

Down $190,342 (-7.6%) from 2023

Liabilities

Down

$217,506

Down $87,316 (-29%) from 2023

Net Assets

Down

$2,097,065

Down $103,026 (-4.7%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin28th percentile

Revenue

Down

$2,349,288

Down $252,731 (-9.7%) from 2023

Expenses

Down

$2,468,406

Down $74,072 (-2.9%) from 2023

Net Income

Down

-$119,118

Down $178,659 (-300%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,264,690Liabilities 2010: $25,133Net Assets 2010: $1,239,5572010Assets 2011: $1,443,890Liabilities 2011: $3,845Net Assets 2011: $1,440,0452011Assets 2012: $1,618,933Liabilities 2012: $11,987Net Assets 2012: $1,606,9462012Assets 2013: $1,638,903Liabilities 2013: $8,614Net Assets 2013: $1,630,2892013Assets 2014: $1,821,248Liabilities 2014: $18,296Net Assets 2014: $1,802,9522014Assets 2015: $1,769,650Liabilities 2015: $27,313Net Assets 2015: $1,742,3372015Assets 2016: $1,948,593Liabilities 2016: $26,956Net Assets 2016: $1,921,6372016Assets 2017: $2,291,265Liabilities 2017: $6,147Net Assets 2017: $2,285,1182017Assets 2018: $2,332,773Liabilities 2018: $129,669Net Assets 2018: $2,203,1042018Assets 2019: $2,123,181Liabilities 2019: $190,552Net Assets 2019: $1,932,6292019Assets 2020: $2,481,151Liabilities 2020: $202,612Net Assets 2020: $2,278,5392020Assets 2022: $2,352,639Liabilities 2022: $102,749Net Assets 2022: $2,249,8902022Assets 2023: $2,504,913Liabilities 2023: $304,822Net Assets 2023: $2,200,0912023Assets 2024: $2,314,571Liabilities 2024: $217,506Net Assets 2024: $2,097,0652024

Highlighted filing

2024

Assets$2,314,571
Liabilities$217,506
Net Assets$2,097,065
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $936,6672010Expenses 2011: $1,139,4812011Expenses 2012: $1,360,1312012Expenses 2013: $1,764,8282013Revenue 2014: $1,676,992Expenses 2014: $1,504,329Net Income 2014: $172,6632014Revenue 2015: $1,742,008Expenses 2015: $1,802,623Net Income 2015: -$60,6152015Revenue 2016: $2,042,256Expenses 2016: $2,030,062Net Income 2016: $12,1942016Revenue 2017: $2,059,930Expenses 2017: $1,696,449Net Income 2017: $363,4812017Revenue 2018: $1,986,131Expenses 2018: $2,068,145Net Income 2018: -$82,0142018Revenue 2019: $1,790,042Expenses 2019: $2,060,517Net Income 2019: -$270,4752019Revenue 2020: $1,079,424Expenses 2020: $933,594Net Income 2020: $145,8302020Revenue 2022: $2,431,010Expenses 2022: $2,410,582Net Income 2022: $20,4282022Revenue 2023: $2,602,019Expenses 2023: $2,542,478Net Income 2023: $59,5412023Revenue 2024: $2,349,288Expenses 2024: $2,468,406Net Income 2024: -$119,1182024

Highlighted filing

2024

Revenue$2,349,288
Expenses$2,468,406
Net Income-$119,118
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
$2,314,571
Liabilities
$217,506
Net assets
$2,097,065
Revenue
$2,349,288
Expenses
$2,468,406
Net income
-$119,118
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.22$2.10$2.35$2.47$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.50$0.30$2.20$2.60$2.54$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.35$0.10$2.25$2.43$2.41$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.
2020Detailed filing. Detailed filing data is available for this year.$2.48$0.20$2.28$1.08$0.93$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.12$0.19$1.93$1.79$2.06$0.27
2018Detailed filing. Detailed filing data is available for this year.$2.33$0.13$2.20$1.99$2.07$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.01$2.29$2.06$1.70$0.36
2016Detailed filing. Detailed filing data is available for this year.$1.95$0.03$1.92$2.04$2.03$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.77$0.03$1.74$1.74$1.80$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.82$0.02$1.80$1.68$1.50$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.01$1.63$1.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.01$1.61$1.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$1.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.03$1.24$0.94
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$2,349,288
Mission and Program Overview

Mission

The mission of friends is to partner with, promote and preserve georgia state parks & historic sites. Statewide, friends works to raise awareness of the economic and intrinsic values of georgia's greatest treasures. We work with state and community leaders to help make sure that our natural and cultural resources are well protected, well maintained and well preserved for generations to come.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,777,050$1,507,286▼ $269,764
Savings and Temporary Cash Investments$618,096$656,711▲ $38,615
Accounts Receivable$55,877$100,066▲ $44,189
Land, Buildings, and Equipment, Net$32,503$29,121▼ $3,382
Prepaid Expenses and Deferred Charges$21,387$21,387→ $0
Total Assets$2,504,913$2,314,571▼ $190,342
Liabilities
Deferred Revenue$200,020$145,370▼ $54,650
Accounts Payable and Accrued Expenses$100,779$68,482▼ $32,297
Other Liabilities$4,023$3,654▼ $369
Total Liabilities$304,822$217,506▼ $87,316
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,998,720$1,885,694▼ $113,026
Net Assets With Donor Restrictions$201,371$211,371▲ $10,000
Total Net Assets Fund Balance$2,200,091$2,097,065▼ $103,026
Total Liabilities and Net Assets / Fund Balance$2,504,913$2,314,571▼ $190,342

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,121$29,012$58,133
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Damon KirkpatrickPresident anFT$143,767$7,188$150,955
Damon KirkpatrickPresident and CEO-$143,767$7,188$150,955

Board Members and Trustees

NameTitle
Sarah VisserChair
Tom JohnsonPast Chair
Phil LarueVice-chair
Burt WeertsBd Member
Megan FreemanBd Member
Walter RabunBd Member
Marcy WilliamsSecretary
Matt W DonaldsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$370,074
Program Service Revenue
$1,762,485
Investment Income
$36,204
Other Revenue
$180,525
All Other Contributions
$370,074
Change in Net Assets
$-119,118

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,349,288
Total Revenue per Audited Statements
$2,349,288
Total Revenue per Form 990
$2,349,288
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,969,629
Salaries, Compensation, and Employee Benefits$498,777
Total Fundraising Expense$14,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$242,498--$242,498
Other Salaries and Wages$203,735$24,658$6,706$235,099
Office Expenses$220,258$14,060-$234,318
Current Officers, Directors, Trustees, and Key Employees$127,952$11,154$4,660$143,766
Insurance$68,437$4,368-$72,805
Other Employee Benefits$64,311$5,781$2,168$72,260
Fees for Services Other$35,296$22,176-$57,472
Occupancy$37,229$2,375-$39,604
Fees for Services Accounting$22,177$13,933-$36,110
Payroll Taxes$26,373$2,371$889$29,633
Travel$17,987$1,148-$19,135
Pension Plan Contributions$16,037$1,441$541$18,019
Advertising$13,829--$13,829
Other Expenses$5,762$368-$6,130
Depreciation Depletion$3,381--$3,381
All Other Expenses$329$21-$350
Total Functional Expenses$2,347,240$106,202$14,964$2,468,406

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,468,406
Total Expenses per Audited Statements$2,468,406
Total Expenses per Form 990$2,468,406
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
Other Liabilities(ovrd)-990$3,654
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
No
Management duties delegated
No

Governance Explanations

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

“Review and approval by executive committee of the board of directors prior to submission.”

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

“Officers, directors and key employees are required to disclose interests on a case-by-case basis as the need arises. Board of directors monitors and enforces compliance as the need arises.”

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

“Executive committee of the board of directors annually reviews comparability data and sets salary ranges for all employees. The executive committee of the board approves executive director compensation upon the recommendation of the president.”

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

“Executive committee of the board of directors annually reviews comparability data and sets salary ranges for all employees. The executive committee of the board approves executive director compensation upon the recommendation of the president.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request”

Filing and Contact Details

Filer

Filer Name
Friends of Ga State Parks & Histori
EIN
58-2046056
Phone
7703838900
Address
799 WEST AVE STE 104, CARTERSVILLE, GA 30120

Signing Officer

Name
Damon Kirkpatrick
Title
President and CEO
Phone
7703838900
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Damon Kirkpatrick
Formed
1993
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
8
Employees
7
Volunteers
5,000

Preparer

Firm
Rushton LLC
Address
PO BOX 2917, GAINESVILLE, GA 30503
Preparer
J Chris Hollifield
Phone
7702877800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of friends is to partner with, promote and preserve georgia state parks & historic sites. Statewide, friends works to raise awareness of the economic and intrinsic values of georgia's greatest treasures. We work with state and community leaders to help make sure that our natural and cultural resources are well protected, well maintained and well preserved for generations to come.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The internal revenue service has ruled that the organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code as a public charity. The organization is also exempt from state income tax. The organization follows the requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board fasb asc 740, income taxes. The guidance prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required before being recognized in the financial statements. It also provides guidance for derecognition,classification, interest and penalties, accounting in interim periods,disclosure and transition. As of december 31, 2024, the organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. With few exceptions, the organization is no longer subject to u.s. Federal, state, and local income tax examinations by tax authorities for years before 2021.”

Raw XML AppendixShowing 400 of 460 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/MissionDesc0THE MISSION OF FRIENDS IS TO PARTNER WITH, PROMOTE AND PRESERVE GEORGIA STATE PARKS & HISTORIC SITES. STATEWIDE, FRIENDS WORKS TO RAISE AWARENESS OF THE ECONOMIC AND INTRINSIC VALUES OF GEORGIA'S GREATEST TREASURES. WE WORK WITH STATE AND COMMUNITY LEADERS TO HELP MAKE SURE THAT OUR NATURAL AND CULTURAL RESOURCES ARE WELL PROTECTED, WELL MAINTAINED AND WELL PRESERVED FOR GENERATIONS TO COME.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS RULED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A PUBLIC CHARITY. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAX. THE ORGANIZATION FOLLOWS THE REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD FASB ASC 740, INCOME TAXES. THE GUIDANCE PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION,CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS,DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF FRIENDS IS TO PARTNER WITH, PROMOTE AND PRESERVE GEORGIA STATE PARKS & HISTORIC SITES. STATEWIDE, FRIENDS WORKS TO RAISE AWARENESS OF THE ECONOMIC AND INTRINSIC VALUES OF GEORGIA'S GREATEST TREASURES. WE WORK WITH STATE AND COMMUNITY LEADERS TO HELP MAKE SURE THAT OUR NATURAL AND CULTURAL RESOURCES ARE WELL PROTECTED, WELL MAINTAINED AND WELL PRESERVED FOR GENERATIONS TO COME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW AND APPROVAL BY EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS ON A CASE-BY-CASE BASIS AS THE NEED ARISES. BOARD OF DIRECTORS MONITORS AND ENFORCES COMPLIANCE AS THE NEED ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS COMPARABILITY DATA AND SETS SALARY RANGES FOR ALL EMPLOYEES. THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES EXECUTIVE DIRECTOR COMPENSATION UPON THE RECOMMENDATION OF THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS COMPARABILITY DATA AND SETS SALARY RANGES FOR ALL EMPLOYEES. THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES EXECUTIVE DIRECTOR COMPENSATION UPON THE RECOMMENDATION OF THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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