2024-08-12T16:21:09-05:00 2023-09-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-10-01 581275604 CHATTAHOOCHEE NATURE CENTER INC % KAREN EWING CHAT 7709922055 PO BOX 769769 ROSWELL GA 30076 KAREN EWING DIRECTOR OF FINANCE 7709922055 2024-08-15 true P01372980 4048746244 2024-08-15 2022 2024-08-08 14:25:15Z KAREN EWING PO BOX 769769 ROSWELL GA 30076 4872844 false X www.chattnaturecenter.org X 1976 GA CHATTAHOOCHEE NATURE CENTER, INC. WAS ESTABLISHED FOR THE PURPOSE OF EDUCATING & PROMOTING THE PRESERVATION OF THE NATURAL ENVIRONMENT. SEE SCHEDULE O. 31 31 158 500 0 1968476 1998408 1710117 2322794 455 16561 358454 340710 4037502 4678473 0 0 0 0 2175861 2862816 0 129967 529483 1513040 1666999 3688901 4659782 348601 18691 13533555 13525675 710593 684022 12822962 12841653 X TO PROVIDE UNIQUE LEARNING EXPERIENCES FOCUSED ON THE CHATTAHOOCHEE RIVER THAT CONNECT PEOPLE TO THE NATURAL WORLD AND EMPOWERS THEM TO POSITIVELY IMPACT THEIR LOCAL ENVIRONMENTS. false false 1002249 889193 THE CENTER HOSTED A SUMMER CAMP FOR CHILDREN AND YOUNG ADULTS FOCUSING ON OUTDOOR ACTIVITIES, WILDLIFE, AND ENVIRONMENTAL EDUCATION. 758809 751848 THE CENTER OPERATED A NATURE STORE SELLING MERCHANDISE WHICH PROMOTES AWARENESS OF ENVIRONMENTAL ISSUES, IDEAS, AND SOLUTIONS. 873590 209719 THE CENTER OPERATES A WILDLIFE CLINIC TO HOUSE AND TREAT INJURED, DISABLED, AND ENDANGERED ANIMALS. IN ADDITION, THE CENTER PROVIDES HORTICULTURE PROGRAMS RELATED TO NATIVE AND ENDANGERED SPECIES. 830847 547212 THE CENTER PROVIDED EDUCATION PROGRAMS AND ADVICE TO THE PUBLIC ON WILDLIFE IN THEIR LOCAL VICINITY. 830847 547212 3465495 true true false false false false false false false true true false false false false true true false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false true X 29 0 true 158 true false false false false false true false false false false false false false X 31 31 true false false false false false false true true false false true true true true false false true true false GA X KAREN EWING 7709922055 9135 WILLEO ROAD ROSWELL GA 30075 X NATASHA RICE CEO 40.0 0.0 X 121759 0 13157 KAREN EWING VP ADMINISTRATION 40.0 0.0 X 102236 0 7196 CLARENCE JACKSON CHAIR 1.0 0.0 X X 0 0 0 JOHN MULCAHY SECRETARY 1.0 0.0 X X 0 0 0 NICK DILUZIO VICE CHAIR 1.0 0.0 X X 0 0 0 MID THORNE TREASURER 1.0 0.0 X X 0 0 0 SANDI BUTTRAM TRUSTEE 1.0 0.0 X 0 0 0 KELLY COMSTOCK TRUSTEE 1.0 0.0 X 0 0 0 JEFFERY G DINGLE PE TRUSTEE 1.0 0.0 X 0 0 0 DUTCH EARLE TRUSTEE 1.0 0.0 X 0 0 0 TODD DOLSON CO-CHAIR S,F,G COMMITTEE 1.0 0.0 X 0 0 0 BOB HAGAN TRUSTEE 1.0 0.0 X 0 0 0 BEN HAISLIP TRUSTEE 1.0 0.0 X 0 0 0 RICK HIRSEKORN CO-CHAIR S,F,G COMMITTEE 1.0 0.0 X 0 0 0 GLEN HASLING CO-CHAIR EDUCATION & ENGAGEMEN 1.0 0.0 X 0 0 0 HARRIETTE HOYT Co-Chair Governance Committee 1.0 0.0 X 0 0 0 LISA HYDE CHAIR FINANCE COMMITTEE 1.0 0.0 X 0 0 0 GARY A LUDI MD TRUSTEE 1.0 0.0 X 0 0 0 BETH LEHMAN TRUSTEE 1.0 0.0 X 0 0 0 JON MCKEE TRUSTEE 1.0 0.0 X 0 0 0 CHARLOTTE MARTIN PUGH TRUSTEE 1.0 0.0 X 0 0 0 AARON MITCHELL TRUSTEE 1.0 0.0 X 0 0 0 THOMAS PREVATT TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL RIEMAN TRUSTEE 1.0 0.0 X 0 0 0 CHRIS SMITH TRUSTEE 1.0 0.0 X 0 0 0 BOB WILLIAMS TRUSTEE 1.0 0.0 X 0 0 0 JIM STOKES CO-CHAIR CAPITAL CAMPAIGN COMM 1.0 0.0 X 0 0 0 HELEN TAPP CO-CHAIR GOVERNANCE COMMITTEE 1.0 0.0 X 0 0 0 RAMONA WALSH TRUSTEE 1.0 0.0 X 0 0 0 C MAX ZYGMONT TRUSTEE 1.0 0.0 X 0 0 0 Lori Dubuc Trustee 1.0 0.0 X 0 0 0 Nadine Bent-Russell Trustee 1.0 0.0 X 0 0 0 Nino Maisuradze Trustee 1.0 0.0 X 0 0 0 223995 0 20353 2 false false false Coxe Curry Associates 191 Peachtree St NE Ste 4025 ATLANTA GA 30303 Strategy Advisors 112576 1 334733 28104 0 1635571 11775 1998408 VARIOUS PROGRAMS 900099 1736178 1736178 ADMISSIONS 900099 388702 388702 FACILITY RENTAL 531310 184082 184082 BEVERAGE COMMISSIONS 722515 13832 13832 2322794 16501 16501 0 0 0 0 0 60 60 60 60 143190 28104 60182 83008 83008 0 0 0 316713 134189 182524 182524 OTHER REVENUE 66589 66589 MEMORIALS 8589 8589 75178 4678473 2397972 282093 0 0 0 0 271062 205834 42982 22246 0 2195363 1667075 348114 180174 19421 11956 6411 1054 173398 106747 57237 9414 203572 125323 67197 11052 0 0 25900 25900 0 129967 129967 0 14000 14000 53619 53619 272679 225098 13694 33887 0 0 62439 49951 3122 9366 14187 11228 2257 702 0 10454 10454 265 265 0 426319 345555 63948 16816 103533 83919 15530 4084 PROGRAM EXPENSES 299812 299812 CONTRACT LABOR 180062 171199 8863 REPAIRS AND MAINTENANCE 66988 66988 MISCELLANEOUS 64109 37724 3296 23089 72633 3467 1116 68050 4659782 3465495 664804 529483 X 434122 310873 5885 1780 305933 799771 138449 289063 0 0 0 0 0 0 24013 28393 65766 81437 19660811 7646453 12182285 12014358 0 0 0 0 0 0 0 0 377102 0 13533555 13525675 185409 280624 0 0 525184 403398 0 0 0 0 0 0 0 0 0 0 0 0 710593 684022 X 11287383 10571318 1535579 2270335 12822962 12841653 13533555 13525675 18691 X false true X true false X 1997731 2093784 3956462 1968476 1998408 12014861 1995119 841541 1648485 1710117 2322794 8518056 28104 28104 0 0 3992850 2935325 5604947 3678593 4349306 20561021 5000 14000 45225 6150 19500 89875 95682 54278 149960 5000 14000 45225 101832 73778 239835 20321186 1820 2260 169 455 16561 21265 0 1820 2260 169 455 16561 21265 83008 83008 13775 32669 43140 53896 75177 218657 4008445 2970254 5648256 3732944 4524052 20883951 0.97305 0.97365 0.00102 0.00026 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1535580 1219842 104761 380326 2270335 6433480 1044307 55019 5887188 1535580 0 6161158 -272322 6433480 0.42180 0.57820 false false 2228359 2228359 7613471 3235328 4378143 9818981 4411125 5407856 12014358 0 0 X 4951313 120530 152310 272840 4678473 4678473 4932622 120530 152310 272840 4659782 4659782 PART V, LINE 4: Restricted net assets relate to contributions received through the capital campaign and other contributions received with donor imposed restrictions. Cash and promises to give received through the capital campaign are restricted to the purchase of property improvements, furniture, equipment, and expenditures for fundraising and management of the campaign. Other donor-imposed restrictions are for various specific program purposes. All restrictions are considered to be fulfilled when payments are made for the specific purpose. ASC 740 FOOTNOTE The Center has been granted tax-exempt status under Section 501 (a)(3) of the Internal Revenue Code (the "Code") as an organization described in Section 501 (c)(3) whereby only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to Federal income tax. The Center had no significant unrelated business taxable income during 2023 and 2022; accordingly, no provision or benefit for income taxes has been included in the accompanying financial statements. The Center annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Center takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Center believes it is no longer subject to tax examinations for tax years ending before September 30, 2020. PART XI, LINE 2D $18,121 FUNDRAISING EXPENSES - DIFFERENCE IN AUDIT VS TAX $134,189 COGS FROM INVENTORY SALES --------------------------------------- $152,310 TOTAL ADJUSTMENTS PART XII, LINE 2D $18,121 FUNDRAISING EXPENSES - DIFFERENCE IN AUDIT VS TAX $134,189 COGS FROM INVENTORY SALES --------------------------------------- $152,310 TOTAL ADJUSTMENTS true Coxe Curry Associates 191 Peachtree St 450 atlanta GA 30303 Strategy Advisors false 129967 129967 Dinner 147294 28104 119190 18823 2000 27652 Corporate Event 24000 24000 3318 6100 2289 2 171294 28104 143190 22141 8100 29941 60182 83008 FORM 990, PART I, LINE 1: CHATTAHOOCHEE NATURE CENTER, INC. (THE "CENTER") WAS FORMED IN 1976 AS A PRIVATE NOT-FOR-PROFIT ORGANIZATION ESTABLISHED FOR THE PURPOSE OF EDUCATING AND PROMOTING THE PRESERVATION OF THE NATURAL ENVIRONMENT BY PROVIDING A PLACE TO APPRECIATE AND ENJOY THE CHATTAHOOCHEE RIVER AND ITS NATIVE PLANT AND ANIMAL LIFE. THE CENTER OFFERS RECREATIONAL AND EDUCATIONAL PROGAMS TO ORGANIZATIONS AND TO THE GENERAL PUBLIC. FORM 990, PART V, LINE 7B: THE ORGANIZATION HAS DEVELOPED A PROCEDURE AND WILL DISCLOSE TO DONORS MOVING FORWARD. FORM 990, PART VI, SECTION A, LINE 2: THE BOARD OF DIRECTORS OF THE ORGANIZATION IS COMPOSED OF BUSINESS, GOVERNMENT, AND COMMUNITY LEADERS, IN THE LOCAL AREA. DUE TO THE EXTENSIVE INVOLVEMENT OF THESE COMMUNITY LEADERS IN BUSINESS AND OTHER COMMUNITY AFFAIRS, THE MEMBERS OF THE BOARD OF DIRECTORS MAY HAVE NORMAL BUSINESS RELATIONSHIPS WITH THE ORGANIZATION AND WITH EACH OTHER THAT MIGHT BE EXPECTED OF LEADERS IN A SUBURBAN COMMUNITY. HOWEVER, THESE BUSINESS RELATIONSHIPS WILL NOT IMPACT THE MISSION OR OPERATIONS OF THE ORGANIZATION OR THE OPERATION OF THE BOARD OF DIRECTORS. Sandi Buttram and Thomas Prevatt - Business Relationship FORM 990, PART VI, SECTION B, LINE 11B: THE TAX RETURN IS REVIEWED BY THE FINANCE COMMITTEE BEFORE IT IS FILED, AND IT IS THEN SENT TO THE FULL BOARD ONCE THE FINANCE COMMITTEE APPROVES IT AND ONCE THE RETURN HAS BEEN FILED. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION'S GOVERNANCE COMMITTEE WITHIN THE BOARD OF DIRECTORS IS RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15: THE ORGANIZATION PERIODICALLY REVIEWS INDUSTRY STANDARDS FOR DETERMINING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.