Civic Intelligence

Georgia Military College Foundation Inc

EIN 58-6943613 • 501(c)3 • Milledgeville, GA

Profile

The organization supports georgia military college by raising funds, improving facilities and managing endowment funds.

410 S Jefferson StMilledgeville, GA 31061

n/A

Siviq Scores

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

Liabilities / Assets

25th percentile

0.06x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.82x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

11th percentile

$138,282

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$51,318,063

Up $4,684,694 (+10%) from 2023

Liabilities

Down

$2,868,459

Down $219,212 (-7.1%) from 2023

Net Assets

Up

$48,449,604

Up $4,903,906 (+11%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin83rd percentile

Revenue

Up

$3,508,878

Up $5,023,865 (+332%) from 2023

Expenses

Up

$2,324,419

Up $1,047,886 (+82%) from 2023

Net Income

Up

$1,184,459

Up $3,975,979 (+142%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$60M$40M$20M$0Assets 2011: $10,739,035Liabilities 2011: $73,210Net Assets 2011: $10,665,8252011Assets 2012: $11,531,381Liabilities 2012: $66,045Net Assets 2012: $11,465,3362012Assets 2013: $11,173,440Liabilities 2013: $58,480Net Assets 2013: $11,114,9602013Assets 2014: $12,081,626Liabilities 2014: $50,502Net Assets 2014: $12,031,1242014Assets 2015: $13,073,240Liabilities 2015: $42,088Net Assets 2015: $13,031,1522015Assets 2016: $13,594,035Liabilities 2016: $0Net Assets 2016: $13,594,0352016Assets 2017: $17,719,042Liabilities 2017: $15,664Net Assets 2017: $17,703,3782017Assets 2018: $23,250,837Liabilities 2018: $22,489Net Assets 2018: $23,228,3482018Assets 2019: $29,134,741Liabilities 2019: $31,601Net Assets 2019: $29,103,1402019Assets 2020: $29,991,414Liabilities 2020: $23,454Net Assets 2020: $29,967,9602020Assets 2021: $42,972,299Liabilities 2021: $24,922Net Assets 2021: $42,947,3772021Assets 2022: $39,977,795Liabilities 2022: $166,767Net Assets 2022: $39,811,0282022Assets 2023: $46,633,369Liabilities 2023: $3,087,671Net Assets 2023: $43,545,6982023Assets 2024: $51,318,063Liabilities 2024: $2,868,459Net Assets 2024: $48,449,6042024

Highlighted filing

2024

Assets$51,318,063
Liabilities$2,868,459
Net Assets$48,449,604
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $263,8032011Revenue 2012: $1,182,681Expenses 2012: $334,381Net Income 2012: $848,3002012Revenue 2013: $2,921,121Expenses 2013: $3,234,112Net Income 2013: -$312,9912013Revenue 2014: $1,325,801Expenses 2014: $1,093,355Net Income 2014: $232,4462014Revenue 2015: $2,692,441Expenses 2015: $739,471Net Income 2015: $1,952,9702015Revenue 2016: $1,625,950Expenses 2016: $613,269Net Income 2016: $1,012,6812016Revenue 2017: $3,634,960Expenses 2017: $668,663Net Income 2017: $2,966,2972017Revenue 2018: $6,375,783Expenses 2018: $818,713Net Income 2018: $5,557,0702018Revenue 2019: $6,290,789Expenses 2019: $968,889Net Income 2019: $5,321,9002019Revenue 2020: $1,654,520Expenses 2020: $824,513Net Income 2020: $830,0072020Revenue 2021: $12,557,017Expenses 2021: $1,447,339Net Income 2021: $11,109,6782021Revenue 2022: $5,077,390Expenses 2022: $1,108,161Net Income 2022: $3,969,2292022Revenue 2023: -$1,514,987Expenses 2023: $1,276,533Net Income 2023: -$2,791,5202023Revenue 2024: $3,508,878Expenses 2024: $2,324,419Net Income 2024: $1,184,4592024

Highlighted filing

2024

Revenue$3,508,878
Expenses$2,324,419
Net Income$1,184,459
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$51,318,063
Liabilities
$2,868,459
Net assets
$48,449,604
Revenue
$3,508,878
Expenses
$2,324,419
Net income
$1,184,459
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$51.3$2.87$48.4$3.51$2.32$1.18
2023Detailed filing. Detailed filing data is available for this year.$46.6$3.09$43.5$1.51$1.28$2.79
2022Detailed filing. Detailed filing data is available for this year.$40.0$0.17$39.8$5.08$1.11$3.97
2021Detailed filing. Detailed filing data is available for this year.$43.0$0.02$42.9$12.6$1.45$11.1
2020Detailed filing. Detailed filing data is available for this year.$30.0$0.02$30.0$1.65$0.82$0.83
2019Detailed filing. Detailed filing data is available for this year.$29.1$0.03$29.1$6.29$0.97$5.32
2018Detailed filing. Detailed filing data is available for this year.$23.3$0.02$23.2$6.38$0.82$5.56
2017Detailed filing. Detailed filing data is available for this year.$17.7$0.02$17.7$3.63$0.67$2.97
2016Detailed filing. Detailed filing data is available for this year.$13.6$0.00$13.6$1.63$0.61$1.01
2015Detailed filing. Detailed filing data is available for this year.$13.1$0.04$13.0$2.69$0.74$1.95
2014Detailed filing. Detailed filing data is available for this year.$12.1$0.05$12.0$1.33$1.09$0.23
2013Summary only. Only limited summary data is available for this year.$11.2$0.06$11.1$2.92$3.23$0.31
2012Summary only. Only limited summary data is available for this year.$11.5$0.07$11.5$1.18$0.33$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$0.07$10.7$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$7,359,015
Mission and Program Overview

Mission

The organization supports georgia military college by raising funds, improving facilities and managing endowment funds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$39,190,860$43,017,737▲ $3,826,877
Land, Buildings, and Equipment, Net$1,568,894$2,770,893▲ $1,201,999
Cash and Non-Interest-Bearing Accounts$1,541,117$1,721,438▲ $180,321
Pledges and Grants Receivable$1,070,995$850,337▼ $220,658
Savings and Temporary Cash Investments$194,606$85,103▼ $109,503
Total Assets$46,633,369$51,318,063▲ $4,684,694
Other Assets Total$3,066,897$2,872,555▼ $194,342
Liabilities
Other Liabilities$3,066,260$2,846,366▼ $219,894
Accounts Payable and Accrued Expenses$21,411$22,093▲ $682
Total Liabilities$3,087,671$2,868,459▼ $219,212
Net Assets / Fund Balance
Net Assets With Donor Restrictions$35,928,705$38,563,667▲ $2,634,962
Net Assets Without Donor Restrictions$7,616,993$9,885,937▲ $2,268,944
Total Net Assets Fund Balance$43,545,698$48,449,604▲ $4,903,906
Total Liabilities and Net Assets / Fund Balance$46,633,369$51,318,063▲ $4,684,694

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,378,825$207,450$1,586,275
Other Land Buildings$1,329,068$21,673$1,350,741
Land$63,000-$63,000
Other Assets Org$83,933--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$38,612,096$845,663▲ $3,570,026$918,678$42,109,107
2022$34,979,370$2,346,450▲ $2,460,409$1,174,133$38,612,096
2021$39,853,260$1,109,356▼ $5,593,199$390,047$34,979,370
2020$25,390,705$8,170,886▲ $6,706,977$415,308$39,853,260
2019$27,462,118$512,377▼ $1,715,788$868,002$25,390,705
Compensation and Service Providers
Top Officer Pay11th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Allen SimmonsExecutive DirectorFT$101,479$36,803$138,282
Susan V MeeksSecretaryFT$97,507$31,038$128,545

Board Members and Trustees

NameTitle
David GrantChair of the Foundation
Teri WhiteChairperson, Treasurer
William B Caldwell IvGmc President
Barbara RionVice Chair and Chair of the Foundation
Al BlackburnTrustee
Al JacksonTrustee
Ben UnderwoodTrustee
Bobby ChristineTrustee
Charles SikesTrustee
David LukeTrustee
Dudley RoweTrustee
Frank BaughTrustee
Garrett SmithTrustee
Geoff GrandstaffTrustee
George ColettiTrustee
Gus PursleyTrustee
Harold MasonTrustee
Inez HawkinsTrustee
Jack KrapfTrustee
James EubanksTrustee
Jeff DavisTrustee
Jeff GrayTrustee
John FickettTrustee
Karye MoreauTrustee
L J BakerTrustee
Larry ThompsonTrustee
Lee EcholsTrustee
Marcia HatcherTrustee
Martha GoodrichTrustee
Mckenzie DavenportTrustee
Merritt MasseyTrustee
Michael DukeTrustee
Michael MullingTrustee
Mike CouchTrustee
Mike ProsperiTrustee
Mike TorinoTrustee
Patricia ThompsonTrustee
Patsy CraigTrustee
Reginald NealTrustee
Richard MasseyTrustee
Robert PosnerTrustee
Russell WaldenTrustee
Shawn AllenTrustee
Terry SchubertTrustee
Thomas LynchTrustee
Tom TorranceTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Grimes Landscape CompanyHardscape And Landscape Project195 ROSE CREEK ROAD, Eatonton, GA 31024$250,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,179,721
Program Service Revenue
$0
Investment Income
$1,321,439
Other Revenue
$7,718
All Other Contributions
$2,179,721
Change in Net Assets
$1,184,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,881,297
Revenue Not Reported on Financial Statements
$-372,419
Revenue Not Reported on Form 990
$3,935,671
Other Revenue Adjustments
$-487,115
Total Revenue per Audited Statements
$7,816,968
Total Revenue per Form 990
$3,508,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,078,123
Other Expenses$246,296
Total Fundraising Expense$18,233
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,078,123--$2,078,123
Fees for Service Investment Mgmnt Fees-$114,696-$114,696
Information Technology-$55,103-$55,103
Fees for Services Accounting-$24,327-$24,327
Conferences and Meetings--$18,233$18,233
Office Expenses-$15,535-$15,535
Insurance$1,005$10,947-$11,952
Occupancy$4,391--$4,391
Fees for Services Other-$2,000-$2,000
Travel-$59-$59
Total Functional Expenses$2,083,519$222,667$18,233$2,324,419

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,913,062
Total Expenses per Form 990$2,324,419
Expenses per Audited Statements$2,209,723
Expenses Not Reported on Form 990$703,339
Expenses Not Reported on Financial Statements$114,696
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Georgia Military CollegeMilledgeville, GA-To Provide Scholarships to Students and to Provide Other Program Support to the College.$2,078,123
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
Lease Liability$2,836,366
Earnest Money$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Compensation from other sources disclosed
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board members, larry and patricia thompson, have a family relationship.”

Form 990, Part VI, Section A, Line 4

“On april 26, 2024 the organization adopted the following changes to their bylaws during the year ended june 30, 2024: - revised number of office of trustees. - revised resignation and removal of trustees. - revised emeritus designation. - revised officers positions. - revised standing comittees and designated new committees. - quorum requirement revised. - revised disbursement limitations and executive committee approval process. - conflict of interest procedures expanded”

Form 990, Part VI, Section B, Line 11B

“The 990 was reviewed by the organization's management and entire board prior to filing. This is accomplished electronically with a deadline set for comment. No formal meeting is held for this purpose.”

Form 990, Part VI, Section B, Line 12C

“The organization requires all board members to sign a conflict of interest statement.”

Form 990, Part VI, Section C, Line 19

“The governing documents, policies and procedures of the organization and annual financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Georgia Military College Foundation Inc
EIN
58-6943613
Phone
4783870230
Address
410 S JEFFERSON ST, MILLEDGEVILLE, GA 31061

Signing Officer

Name
Allen Simmons
Title
Executive Director
Phone
4784452692
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen Simmons
Formed
1955
Legal Domicile
Ga
Voting Board Members
47
Independent Board Members
46
Employees
2
Volunteers
48

Preparer

Firm
Mauldin & Jenkins LLC
Address
200 GALLERIA PKWY SE STE 1700, ATLANTA, GA 30339-5946
Preparer
Mary Jo Alexander
Phone
7709558600
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 5

“Georgia military college foundation, inc. Has no w-2 employees. Compensation of employees is from and reported by an unrelated organization, georgia military college, ein 58-0616992, for services rendered to the foundation. Georgia military college donated salaries and benefits for fy24 totaling $203,777.”

FORM 990, PART XI, LINE 9:

“CHANGE IN CSV 3,687.”

Form 990, Part XII, Line 2C

“The process for oversight of the annual audit has not changed from the prior year.”

Financial Statement Notes

PART III, LINE 4:

“The organization retains historical educational artifacts for sharing with students the history of the united states.”

PART V, LINE 4:

“Support georgia military college”

PART X, LINE 2:

“It is the foundation's policy to account for any uncertainties in income tax law in accordance with fasb asc 740-10, accounting for uncertainty in income taxes. Asc 740-10 clarifies the accounting for uncertain income tax positions and requires that the foundation recognize the impact of such a tax position in its financial statements if, upon ultimate settlement, that position is more likely than not to be sustained. Management has evaluated the foundation's tax positions and concluded that the foundation has maintained its tax-exempt status and has taken no uncertain tax positions that require adjustment of the consolidated financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“CHANGE IN CSV 3,687.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Rental expenses -487,115.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 487,115.”

Raw XML AppendixShowing 400 of 826 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/PersonNm0ALLEN SIMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID GRANT
IRS990/Form990PartVIISectionAGrp/PersonNm2BARBARA RION
IRS990/Form990PartVIISectionAGrp/PersonNm3TERI WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm4WILLIAM B CALDWELL IV
IRS990/Form990PartVIISectionAGrp/PersonNm5SHAWN ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm6L J BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm7FRANK BAUGH
IRS990/Form990PartVIISectionAGrp/PersonNm8BOBBY CHRISTINE
IRS990/Form990PartVIISectionAGrp/PersonNm9GEORGE COLETTI
IRS990/Form990PartVIISectionAGrp/PersonNm10MIKE COUCH
IRS990/Form990PartVIISectionAGrp/PersonNm11PATSY CRAIG
IRS990/Form990PartVIISectionAGrp/PersonNm12MCKENZIE DAVENPORT
IRS990/Form990PartVIISectionAGrp/PersonNm13JEFF DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm14MICHAEL DUKE
IRS990/Form990PartVIISectionAGrp/PersonNm15LEE ECHOLS
IRS990/Form990PartVIISectionAGrp/PersonNm16JOHN FICKETT
IRS990/Form990PartVIISectionAGrp/PersonNm17MARTHA GOODRICH
IRS990/Form990PartVIISectionAGrp/PersonNm18GEOFF GRANDSTAFF
IRS990/Form990PartVIISectionAGrp/PersonNm19JEFF GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm20MARCIA HATCHER
IRS990/Form990PartVIISectionAGrp/PersonNm21INEZ HAWKINS
IRS990/Form990PartVIISectionAGrp/PersonNm22AL JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm23JACK KRAPF
IRS990/Form990PartVIISectionAGrp/PersonNm24DAVID LUKE
IRS990/Form990PartVIISectionAGrp/PersonNm25THOMAS LYNCH
IRS990/Form990PartVIISectionAGrp/PersonNm26JAMES EUBANKS
IRS990/Form990PartVIISectionAGrp/PersonNm27MICHAEL MULLING
IRS990/Form990PartVIISectionAGrp/PersonNm28HAROLD MASON
IRS990/Form990PartVIISectionAGrp/PersonNm29MERRITT MASSEY
IRS990/Form990PartVIISectionAGrp/PersonNm30RICHARD MASSEY
IRS990/Form990PartVIISectionAGrp/PersonNm31KARYE MOREAU
IRS990/Form990PartVIISectionAGrp/PersonNm32REGINALD NEAL
IRS990/Form990PartVIISectionAGrp/PersonNm33MIKE PROSPERI
IRS990/Form990PartVIISectionAGrp/PersonNm34ROBERT POSNER
IRS990/Form990PartVIISectionAGrp/PersonNm35GUS PURSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm36DUDLEY ROWE
IRS990/Form990PartVIISectionAGrp/PersonNm37TERRY SCHUBERT
IRS990/Form990PartVIISectionAGrp/PersonNm38CHARLES SIKES
IRS990/Form990PartVIISectionAGrp/PersonNm39AL BLACKBURN
IRS990/Form990PartVIISectionAGrp/PersonNm40GARRETT SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm41LARRY THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm42PATRICIA THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm43MIKE TORINO
IRS990/Form990PartVIISectionAGrp/PersonNm44TOM TORRANCE
IRS990/Form990PartVIISectionAGrp/PersonNm45BEN UNDERWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm46RUSSELL WALDEN
IRS990/Form990PartVIISectionAGrp/PersonNm47SUSAN V MEEKS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR OF THE FOUNDATION
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR AND CHAIR OF THE FOUNDATION
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRPERSON, TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4GMC PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE

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