Civic Intelligence

Chickamauga Merchants Association Inc

EIN 87-3565187 • 501(c)6 • Chickamauga, GA

Profile

Business League

PO Box 561Chickamauga, GA 30707
Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

2nd percentile

-846%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

15th percentile

-45%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

4th percentile

-96%

Faster revenue growth than 4% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$5,184

Down $4,277 (-45%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$5,184

Down $4,277 (-45%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin2nd percentile

Revenue

Down

$416

Down $9,062 (-96%) from 2023

Expenses

Down

$3,936

Down $2,735 (-41%) from 2023

Net Income

Down

-$3,520

Down $6,327 (-225%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$10K$5.0K$0Assets 2022: $6,028Liabilities 2022: $0Net Assets 2022: $6,0282022Assets 2023: $9,461Liabilities 2023: $0Net Assets 2023: $9,4612023Assets 2024: $5,184Liabilities 2024: $0Net Assets 2024: $5,1842024

Highlighted filing

2024

Assets$5,184
Liabilities$0
Net Assets$5,184
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$10K$5.0K$0-$5.0KRevenue 2022: $8,127Expenses 2022: $4,048Net Income 2022: $4,0792022Revenue 2023: $9,478Expenses 2023: $6,671Net Income 2023: $2,8072023Revenue 2024: $416Expenses 2024: $3,936Net Income 2024: -$3,5202024

Highlighted filing

2024

Revenue$416
Expenses$3,936
Net Income-$3,520
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$5,184
Liabilities
$0
Net assets
$5,184
Revenue
$416
Expenses
$3,936
Net income
-$3,520
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5,184$0$5,184$416$3,936$3,520
2023Detailed filing. Detailed filing data is available for this year.$9,461$0$9,461$9,478$6,671$2,807
2022Detailed filing. Detailed filing data is available for this year.$6,028$0$6,028$8,127$4,048$4,079
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$416
Mission and Program Overview

Mission

Business League

Program Services

DescriptionGrantsExpenses
Promotion of Events surrounding Christmas Market, Music at the Mansion, and Lighting of Downtown Chickamauga City Downtown Area.-$52
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wallace J Sells IIITreasurerPT$0--
April GilreathPresident-$0--
Filing and Contact Details

Filer

Filer Name
Chickamauga Merchants Association Inc
EIN
87-3565187
In Care Of
% Wallace J Sells III
Phone
4234008680
Address
PO Box 561, Chickamauga, GA 30707

Signing Officer

Name
Wallace J Sells Iii Ea Ctc
Title
Treasurer
Phone
4234008680
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Arrow Exchange Tax Solutions LLC
Address
PO Box 364, Chickamauga, GA 30707
Preparer
W Jack Sells
Phone
4234008680
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountEvent Operations 559Impairment Loss (Theft) 1,507”

Other changes in net assets or fund balances Part I line 20

“Description AmountDepreciation Expense (757)”

Description of other assets Part II line 24

“Category Beginning of Year End of YearBanners 1,025 0Christmas Decorations 1,240 0”

Business income not reported on 990-T Part V line 35

“There is no income to report on form 990-T.”

Raw XML Appendix107 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/ApplicationPendingInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0Wallace J Sells III EA CTC
IRS990EZ/BooksInCareOfDetail/PhoneNum04234008680
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0510 W 9th Street STE A
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Chickamauga
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030707
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07196
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05184
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3520
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01870
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt09461
IRS990EZ/Form990TotalAssetsGrp/EOYAmt05184
IRS990EZ/GrossReceiptsAmt0416
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt016
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0400
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt09461
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05184
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt09461
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05184
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Wallace J Sells III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1April Gilreath
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02265
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-757
IRS990EZ/OtherExpensesTotalAmt02066
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Business League
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Promotion of Events surrounding Christmas Market, Music at the Mansion, and Lighting of Downtown Chickamauga City Downtown Area.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt03936
IRS990EZ/TotalProgramServiceExpensesAmt052
IRS990EZ/TotalRevenueAmt0416
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountEvent Operations 559Impairment Loss (Theft) 1,507
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation Expense (757)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearBanners 1,025 0Christmas Decorations 1,240 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There is no income to report on form 990-T.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Business income not reported on 990-T Part V line 35
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WALLACE J SELLS III EA CTC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04234008680
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chickamauga Merchants Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0CHIC
ReturnHeader/Filer/EIN0873565187
ReturnHeader/Filer/InCareOfNm0% Wallace J Sells III
ReturnHeader/Filer/PhoneNum04234008680
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 561
ReturnHeader/Filer/USAddress/CityNm0Chickamauga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030707
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832131837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Arrow Exchange Tax Solutions LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 364
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chickamauga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030707
ReturnHeader/PreparerPersonGrp/PhoneNum04234008680
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W JACK SELLS
ReturnHeader/ReturnTs02025-05-12T18:44:33-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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