Civic Intelligence

Club Managers Association of America Georgia Chapter

990 • Fiscal year 2024 • EIN 58-2180904

Nov 01, 2023 to Oct 31, 2024 • Filed on Jan 28, 2025

Organization ProfileWWW.GACMAA.ORG
1205 Johnson Ferry Roadste 136-460Marietta, GA 30068

(678) 464-2176

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

47th percentile

0.00x

Higher debt load relative to assets than 47% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.00x

Higher debt load relative to revenue than 47% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

76th percentile

16%

Higher net margin than 76% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$65,450

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 28.2% of source-year revenue.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

107%

Faster revenue growth than 96% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$147,367

Up $37,261 (+34%) from 2023

Net Assets

Up

$147,167

Up $37,061 (+34%) from 2023

Liabilities

Up

$200

Up $200 from 2023

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin76th percentile

Revenue

Up

$231,768

Up $119,923 (+107%) from 2023

Expenses

Up

$194,707

Up $55,308 (+40%) from 2023

Net Income

Up

$37,061

Up $64,615 (+235%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $117,242Net Assets 2011: $117,2422011Assets 2012: $113,775Net Assets 2012: $113,7752012Assets 2013: $91,895Net Assets 2013: $91,8952013Assets 2014: $120,599Net Assets 2014: $120,5992014Assets 2015: $115,512Net Assets 2015: $115,5122015Assets 2016: $115,441Net Assets 2016: $115,4412016Assets 2017: $103,363Net Assets 2017: $103,3632017Assets 2018: $86,989Liabilities 2018: $0Net Assets 2018: $86,9892018Assets 2019: $75,473Liabilities 2019: $0Net Assets 2019: $75,4732019Assets 2020: $81,676Net Assets 2020: $81,6762020Assets 2021: $117,146Liabilities 2021: $0Net Assets 2021: $117,1462021Assets 2022: $137,660Liabilities 2022: $0Net Assets 2022: $137,6602022Assets 2023: $110,106Liabilities 2023: $0Net Assets 2023: $110,1062023Assets 2024: $147,367Liabilities 2024: $200Net Assets 2024: $147,1672024

Highlighted filing

2024

Assets$147,367
Liabilities$200
Net Assets$147,167
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $81,963Expenses 2011: $86,213Net Income 2011: -$4,2502011Revenue 2012: $95,786Expenses 2012: $99,253Net Income 2012: -$3,4672012Revenue 2013: $100,706Expenses 2013: $122,586Net Income 2013: -$21,8802013Revenue 2014: $127,300Expenses 2014: $98,596Net Income 2014: $28,7042014Revenue 2015: $155,054Expenses 2015: $160,141Net Income 2015: -$5,0872015Revenue 2016: $148,801Expenses 2016: $148,872Net Income 2016: -$712016Revenue 2017: $170,547Expenses 2017: $182,625Net Income 2017: -$12,0782017Revenue 2018: $218,930Expenses 2018: $235,304Net Income 2018: -$16,3742018Revenue 2019: $205,351Expenses 2019: $216,867Net Income 2019: -$11,5162019Revenue 2020: $159,458Expenses 2020: $153,255Net Income 2020: $6,2032020Revenue 2021: $168,954Expenses 2021: $133,484Net Income 2021: $35,4702021Revenue 2022: $168,471Expenses 2022: $147,957Net Income 2022: $20,5142022Revenue 2023: $111,845Expenses 2023: $139,399Net Income 2023: -$27,5542023Revenue 2024: $231,768Expenses 2024: $194,707Net Income 2024: $37,0612024

Highlighted filing

2024

Revenue$231,768
Expenses$194,707
Net Income$37,061
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$273,538
Mission and Program Overview

Mission

Promoting efficient and successful club management

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$110,106$147,367▲ $37,261
Total Assets$110,106$147,367▲ $37,261
Liabilities
Other Liabilities-$200-
Total Liabilities$0$200▲ $200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$110,106$119,855▲ $9,749
Net Assets With Donor Restrictions-$27,312-
Total Net Assets Fund Balance$110,106$147,167▲ $37,061
Total Liabilities and Net Assets / Fund Balance$110,106$147,367▲ $37,261
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Allegra JohnsonManaging DirectorFT$65,450$65,450

Board Members and Trustees

NameTitle
Vaughan SmithPresident
Calvin BollingDirector
Joseph HewittDirector
Joshua SingletonDirector
Miheala HillhouseDirector
Susan SchenkelDirector
John GerdtsEx-officio
Kyle BaxterTreasurer/se
Andrew OrbisonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$27,312
Program Service Revenue
$155,046
Investment Income
$0
Other Revenue
$49,410
All Other Contributions
$7,312
Change in Net Assets
$37,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$231,768
Total Revenue per Audited Statements
$231,768
Total Revenue per Form 990
$231,768
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,197
Salaries, Compensation, and Employee Benefits$70,510
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,815$19,635-$65,450
Conferences and Meetings$55,857--$55,857
Fees for Services Legal-$20,564-$20,564
Fees for Services Accounting$4,410$1,890-$6,300
Payroll Taxes$3,542$1,518-$5,060
Other Expenses$4,246$5,508-$4,246
All Other Expenses-$1,351-$1,351
Total Functional Expenses$144,241$50,466$0$194,707

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$194,707
Total Expenses per Audited Statements$194,707
Total Expenses per Form 990$194,707
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$91,180
Fundraising Direct Expenses$41,770
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Peach Classic$91,180$91,180$41,770$49,410
Total Events$91,180$91,180$41,770$49,410
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Member Overpayment$200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
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 6

“The organization has members.”

Form 990, Page 6, Part VI, Line 7A

“DIRECTORS ARE ASSIGNED.”

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

“Form 990 is prepared by an independent cpa firm and reviewed by the organization's top officers prior to filing with the irs.”

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

“The organization does have a process for determining compensation of the e xecutive director that includes an annual review. The decision for compens ation is vetted through the executive committee of the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Club Management Association of
EIN
58-2180904
Phone
6784642176
Address
1205 JOHNSON FERRY ROADSTE 136-460, MARIETTA, GA 30068

Signing Officer

Name
Allegra Johnson
Title
Managing Director
Phone
6784642176
Signed
2025-01-28

Organization Details

Principal Officer
Vaughan Smith
Formed
1972
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Firm
Agl CPA Group LLC
Address
2905 PREMIERE PARKWAY SUITE 150, DULUTH, GA 30097
Preparer
James P Leutenegger CPA
Phone
7706222982
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Fasb asc 740, income taxes, requires the evaluation of tax positions taken or expected to be taken in the course of preparing the organizations tax returns to determine whether the tax positions would more-likely-than-not be sustained if challenged by an applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense in the current year. The organization evaluates its uncertain tax positions using provisions fasb asc topic 450, contingencies. Management believes there are no material estimates that should be accrued as of october 31, 2024”

Raw XML Appendix334 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/Form990PartVIISectionAGrp/TitleTxt0MANAGING DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/SE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3EX-OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740, INCOME TAXES, REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATIONS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS WOULD MORE-LIKELY-THAN-NOT BE SUSTAINED IF CHALLENGED BY AN APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS USING PROVISIONS FASB ASC TOPIC 450, CONTINGENCIES. MANAGEMENT BELIEVES THERE ARE NO MATERIAL ESTIMATES THAT SHOULD BE ACCRUED AS OF OCTOBER 31, 2024
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ARE ASSIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE ORGANIZATION'S TOP OFFICERS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES HAVE A PROCESS FOR DETERMINING COMPENSATION OF THE E XECUTIVE DIRECTOR THAT INCLUDES AN ANNUAL REVIEW. THE DECISION FOR COMPENS ATION IS VETTED THROUGH THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0110106
IRS990/TotalAssetsEOYAmt0147367
IRS990/TotalAssetsGrp/BOYAmt0110106
IRS990/TotalAssetsGrp/EOYAmt0147367
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt027312
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050466
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0144241
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194707
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0200
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110106
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0147167
IRS990/TotalProgramServiceExpensesAmt0144241
IRS990/TotalProgramServiceRevenueAmt0155046
IRS990/TotalReportableCompFromOrgAmt065450
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0155046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231768
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0110106
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0147367
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01205 JOHNSON FERRY RD STE 136-460
IRS990/USAddress/CityNm0MARIETTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030068
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.GACMAA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLEGRA JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06784642176
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLUB MANAGEMENT ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICA GEORGIA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0CLUB
ReturnHeader/Filer/EIN0582180904
ReturnHeader/Filer/PhoneNum06784642176
ReturnHeader/Filer/USAddress/AddressLine1Txt01205 JOHNSON FERRY ROADSTE 136-460
ReturnHeader/Filer/USAddress/CityNm0MARIETTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030068
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471077462
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AGL CPA GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02905 PREMIERE PARKWAY SUITE 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030097
ReturnHeader/PreparerPersonGrp/PhoneNum07706222982
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES P LEUTENEGGER CPA
ReturnHeader/ReturnTs02025-02-19T14:58:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$147,367
Liabilities
$200
Net assets
$147,167
Revenue
$231,768
Expenses
$194,707
Net income
$37,061
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$2.32$1.95$0.37
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$1.12$1.39$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.00$1.38$1.68$1.48$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.00$1.17$1.69$1.33$0.35
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.82$1.59$1.53$0.06
2019Summary only. Only limited summary data is available for this year.$0.75$0.00$0.75$2.05$2.17$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$2.19$2.35$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$1.03$1.71$1.83$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$1.15$1.49$1.49$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.16$1.16$1.55$1.60$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.21$1.21$1.27$0.99$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.92$1.01$1.23$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$1.14$0.96$0.99$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$1.17$0.82$0.86$0.04