Liabilities / Assets
6th percentile
Higher debt load relative to assets than 6% of similar nonprofits.
Dalton State College Foundation Inc.
990 • Fiscal year 2022 • EIN 58-6067358
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
10th percentile
Higher debt load relative to revenue than 10% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
9th percentile
Higher top officer pay than 9% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Down$43,857,222
Down $3,699,125 (-7.8%) from 2021
Net Assets
Down$43,769,568
Down $3,730,291 (-7.9%) from 2021
Liabilities
Up$87,654
Up $31,166 (+55%) from 2021
Revenue And Expenses
Revenue
Down$2,637,524
Down $623,658 (-19%) from 2021
Expenses
Up$1,505,799
Up $386,456 (+35%) from 2021
Net Income
Down$1,131,725
Down $1,010,114 (-47%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Nov 8, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $5,364,837
Mission and Program Overview
Mission
To provide individual grants, scholarships and educational programs for eligible faculty and residents of the north georgia area
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $31,604,397 | $28,089,983 | ▼ $3,514,414 |
| Investments Other Securities | $6,757,150 | $7,658,509 | ▲ $901,359 |
| Land, Buildings, and Equipment, Net | $4,198,618 | $4,149,809 | ▼ $48,809 |
| Pledges and Grants Receivable | $4,151,151 | $2,921,874 | ▼ $1,229,277 |
| Savings and Temporary Cash Investments | $819,502 | $1,012,441 | ▲ $192,939 |
| Prepaid Expenses and Deferred Charges | $25,529 | $24,606 | ▼ $923 |
| Total Assets | $47,556,347 | $43,857,222 | ▼ $3,699,125 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $56,488 | $87,654 | ▲ $31,166 |
| Total Liabilities | $56,488 | $87,654 | ▲ $31,166 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $29,716,748 | $28,189,381 | ▼ $1,527,367 |
| Net Assets Without Donor Restrictions | $17,783,111 | $15,580,187 | ▼ $2,202,924 |
| Total Net Assets Fund Balance | $47,499,859 | $43,769,568 | ▼ $3,730,291 |
| Total Liabilities and Net Assets / Fund Balance | $47,556,347 | $43,857,222 | ▼ $3,699,125 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,004,703 | $246,151 | - |
| Land | $3,080,109 | - | - |
| Equipment | $64,997 | $391,049 | - |
| Other Securities | $7,658,509 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $29,716,748 | $1,223,442 | ▼ $1,403,882 | $762,387 | $28,189,381 |
| 2021 | $25,176,634 | $2,583,017 | ▲ $2,807,174 | $514,180 | $29,716,748 |
| 2020 | $22,488,550 | $2,167,671 | ▲ $1,324,490 | $248,467 | $25,176,634 |
| 2019 | $18,512,063 | $4,293,077 | ▲ $2,492,534 | $2,227,259 | $22,488,550 |
| 2018 | $18,236,264 | $2,721,547 | ▼ $461,157 | $1,328,256 | $18,512,063 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Frederick H Howalt Iii | Chairman |
| Margaret Venable | Ex-officio Trustee |
| Barry Blevins | Trustee |
| C Kenneth White | Trustee |
| Dan Combs | Trustee |
| David Pennington Iv | Trustee |
| G Robert Buchanan | Trustee |
| Jamie Connors | Trustee |
| Jeff Clements | Trustee |
| John Shaheen | Trustee |
| Mitch Sanford | Trustee |
| Murray Bandy | Trustee |
| R Lynette Laughter | Trustee |
| Sara C Pierce | Trustee |
| Josh Wilson | Ex-offico Secretary |
| David Elrod | Ex-offico Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,231,066
- Program Service Revenue
- $0
- Investment Income
- $1,530,461
- Other Revenue
- $-124,003
- All Other Contributions
- $1,231,066
- Change in Net Assets
- $1,131,725
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,505,799 |
| Total Fundraising Expense | $60,372 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $375,071 | $6,608 | $9,814 | $391,493 |
| Other Expenses | $127,905 | $30,202 | $48,967 | $127,905 |
| Fees for Services Accounting | - | $45,731 | $900 | $46,631 |
| Insurance | - | $14,459 | - | $14,459 |
| Conferences and Meetings | - | $746 | $691 | $1,437 |
| Depreciation Depletion | - | $754 | - | $754 |
| Total Functional Expenses | $1,346,927 | $98,500 | $60,372 | $1,505,799 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- 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 copy of the form 990 is provided to the audit committee for review prior to filing. The audit committee is charged by the board of directors with determining and montioring compliance with all tax and financail reporting requirements. Upon approval of the form 990, the director of institutional advancement is charged with signing and filing the form 990.”
Form 990, Part VI, Section B, Line 12C
“By serving, the foundation's trustee are representing that they have no conflicts of interest.”
Form 990, Part VI, Section C, Line 19
“The audited consolidated financial statements of the dalton state college foundation, inc. Are available to the public for download on the organization's website. Other governing documents of the organization are available to the public for inspection by contacting david elrod and making suitable arrangements.”
Filing and Contact Details
Filer
- Filer Name
- Dalton State College Foundation Inc
- EIN
- 58-6067358
- Phone
- 7062724473
- Address
- 650 COLLEGE DRIVE, DALTON, GA 30720
Signing Officer
- Name
- David Elrod
- Title
- Director of Institutional Advanceme
- Phone
- 7062724473
- Signed
- 2023-11-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- David Elrod
- Formed
- 1967
- Legal Domicile
- Ga
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Nichols Cauley & Associates LLC
- Address
- PO BOX 2644, DALTON, GA 30722
- Preparer
- D David Scoggins CPA
- Phone
- 7062782834
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Buildings and grounds: program service expenses 102,912. Management and general expenses 0. Fundraising expenses 0. Total expenses 102,912. Campus events: program service expenses 74,753. Management and general expenses 0. Fundraising expenses 0. Total expenses 74,753. Equipment and supplies: program service expenses 54,221. Management and general expenses 962. Fundraising expenses 0. Total expenses 55,183. Academic program support: program service expenses 40,930. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,930. Dues and memberships: program service expenses 32,273. Management and general expenses 3,515. Fundraising expenses 0. Total expenses 35,788. Database maintenance and support: program service expenses 24,259. Management and general expenses 2,566. Fundraising expenses 7,800. Total expenses 34,625. Bad debts: program service expenses 25,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,000. Athletic program: program service expenses 15,593. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,593. Alumni relations: program service expenses 5,130. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,130. Donor relations: program service expenses 0. Management and general expenses 0. Fundraising expenses 2,014. Total expenses 2,014. Bank and credit card processing fees: program service expenses 0. Management and general expenses -435. Fundraising expenses 0. Total expenses -435.”
FORM 990, PART XI, LINE 9:
“Change in net present value of pledges receivable 26,833.”
Financial Statement Notes
PART X, LINE 2:
“On april 1, 2009, the foundation adopted the recognition requirements for uncertain income tax provisions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax provisions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely than not be sustained upon examination by taxing authorities. The foundation has analyzed tax examination and does not anticipate any adjustment that would result in material adverse effect on the foundation's financial condition, results of operations, or cash flows. Accordingly, the foundation has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at december 31, 2022 and 2021. Currently, there are no audits for any tax year in progress, and the foundation believes that it is no longer subject to audits for periods prior to 2017.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Change in net present value of pledges receivable”
Raw XML AppendixShowing 400 of 490 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 56488 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 87654 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE INDIVIDUAL GRANTS, SCHOLARSHIPS AND EDUCATIONAL PROGRAMS FOR ELIGIBLE FACULTY AND RESIDENTS OF THE NORTH GEORGIA AREA |
| IRS990/AllOtherContributionsAmt | 0 | 1231066 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 9814 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6608 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 375071 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 391493 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DAVID ELROD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7062724473 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 650 COLLEGE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DALTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30720 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 691 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 746 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1437 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1231066 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1530461 |
| IRS990/CYOtherExpensesAmt | 0 | 1505799 |
| IRS990/CYOtherRevenueAmt | 0 | -124003 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1131725 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1505799 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 60372 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2637524 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 754 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 754 |
| IRS990/Desc | 0 | PROVIDE DIRECT FINANCIAL SUPPORT IN THE FORM OF SCHOLARSHIPS AND AWARDS TO STUDENTS ATTENDING DALTON STATE COLLEGE. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 29716748 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 28189381 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 569771 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 900 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 45731 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 46631 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARGARET VENABLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FREDERICK H HOWALT III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MURRAY BANDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BARRY BLEVINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | G ROBERT BUCHANAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAN COMBS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | R LYNETTE LAUGHTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SARA C PIERCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOHN SHAHEEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | C KENNETH WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MITCH SANFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JAMIE CONNORS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JEFF CLEMENTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DAVID PENNINGTON IV |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | DAVID ELROD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | JOSH WILSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EX-OFFICIO TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | EX-OFFICO TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | EX-OFFICO SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1967 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 491868 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3066678 |
| IRS990/GrossReceiptsAmt | 0 | 5364837 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 28500 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 14459 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14459 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1038593 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1038593 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 6757150 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 7658509 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 31604397 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 28089983 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 637200 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4198618 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4149809 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4787009 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2574810 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 152503 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE INDIVIDUAL GRANTS, SCHOLARSHIPS AND EDUCATIONAL PROGRAMS FOR ELIGIBLE FACULTY AND RESIDENTS OF THE NORTH GEORGIA AREA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 47499859 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 43769568 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 491868 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 491868 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -124003 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -124003 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -4888849 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 17783111 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 15580187 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 26833 |
| IRS990/OtherExpensesGrp/Desc | 0 | SCHOLARSHIPS & AWARDS |
| IRS990/OtherExpensesGrp/Desc | 1 | CAPITAL PROJECTS |
| IRS990/OtherExpensesGrp/Desc | 2 | SALARY SUPPLEMENTS |
| IRS990/OtherExpensesGrp/Desc | 3 | FACULTY SUPPORT |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 48967 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 30202 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 569771 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 191729 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 82451 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 127905 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 569771 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 191729 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 161620 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 127905 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 4151151 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 2921874 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 25529 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 24606 |
| IRS990/PrincipalOfficerNm | 0 | DAVID ELROD |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDE FINANCIAL SUPPORT TO FACULTY AND ACADEMIC PROGRAMS AT DALTON STATE COLLEGE |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 283559 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROGRAM SUPPORT SERVICE FOCUSED ON THE ADVANCEMENT OF DALTON STATE COLLEGE |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 493597 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1207138 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2134466 |
| IRS990/PYOtherExpensesAmt | 0 | 1119343 |
| IRS990/PYOtherRevenueAmt | 0 | -80422 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2141839 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1119343 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3261182 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1131725 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -124003 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 819502 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1012441 |
| IRS990ScheduleA/CollegeOrganizationInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1231066 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1207138 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1331502 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3158303 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3813491 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 10741500 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1038593 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1101017 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1384464 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1209171 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1258442 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 5991687 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.64190 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.64220 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 10741500 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1231066 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1207138 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1331502 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3158303 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3813491 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 10741500 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 16733187 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1004703 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 246151 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1250854 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 29716748 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 1223442 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 28189381 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 584540 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -1403882 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 762387 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 25176634 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 2583017 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 29716748 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 336628 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2807174 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 514180 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 22488550 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 2167671 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 25176634 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 555610 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1324490 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 248467 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 18512063 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 4293077 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 22488550 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 581865 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2492534 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2227259 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 18236264 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 2721547 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 18512063 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 656335 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -461157 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 1328256 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 64997 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 391049 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 456046 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3080109 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 3080109 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 7658509 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | ALTERNATIVE INVESTMENTS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ON APRIL 1, 2009, THE FOUNDATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX PROVISIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION HAS ANALYZED TAX EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN MATERIAL ADVERSE EFFECT ON THE FOUNDATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE FOUNDATION HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2022 AND 2021. CURRENTLY, THERE ARE NO AUDITS FOR ANY TAX YEAR IN PROGRESS, AND THE FOUNDATION BELIEVES THAT IT IS NO LONGER SUBJECT TO AUDITS FOR PERIODS PRIOR TO 2017. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CHANGE IN NET PRESENT VALUE OF PLEDGES RECEIVABLE |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4149809 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 7658509 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING. THE AUDIT COMMITTEE IS CHARGED BY THE BOARD OF DIRECTORS WITH DETERMINING AND MONTIORING COMPLIANCE WITH ALL TAX AND FINANCAIL REPORTING REQUIREMENTS. UPON APPROVAL OF THE FORM 990, THE DIRECTOR OF INSTITUTIONAL ADVANCEMENT IS CHARGED WITH SIGNING AND FILING THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BY SERVING, THE FOUNDATION'S TRUSTEE ARE REPRESENTING THAT THEY HAVE NO CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE DALTON STATE COLLEGE FOUNDATION, INC. ARE AVAILABLE TO THE PUBLIC FOR DOWNLOAD ON THE ORGANIZATION'S WEBSITE. OTHER GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC FOR INSPECTION BY CONTACTING DAVID ELROD AND MAKING SUITABLE ARRANGEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BUILDINGS AND GROUNDS: PROGRAM SERVICE EXPENSES 102,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,912. CAMPUS EVENTS: PROGRAM SERVICE EXPENSES 74,753. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 74,753. EQUIPMENT AND SUPPLIES: PROGRAM SERVICE EXPENSES 54,221. MANAGEMENT AND GENERAL EXPENSES 962. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,183. ACADEMIC PROGRAM SUPPORT: PROGRAM SERVICE EXPENSES 40,930. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,930. DUES AND MEMBERSHIPS: PROGRAM SERVICE EXPENSES 32,273. MANAGEMENT AND GENERAL EXPENSES 3,515. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,788. DATABASE MAINTENANCE AND SUPPORT: PROGRAM SERVICE EXPENSES 24,259. MANAGEMENT AND GENERAL EXPENSES 2,566. FUNDRAISING EXPENSES 7,800. TOTAL EXPENSES 34,625. BAD DEBTS: PROGRAM SERVICE EXPENSES 25,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,000. ATHLETIC PROGRAM: PROGRAM SERVICE EXPENSES 15,593. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,593. ALUMNI RELATIONS: PROGRAM SERVICE EXPENSES 5,130. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,130. DONOR RELATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,014. TOTAL EXPENSES 2,014. BANK AND CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -435. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -435. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CHANGE IN NET PRESENT VALUE OF PLEDGES RECEIVABLE 26,833. |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $43,857,222
- Liabilities
- $87,654
- Net assets
- $43,769,568
- Revenue
- $2,637,524
- Expenses
- $1,505,799
- Net income
- $1,131,725