2025-08-12T13:34:03-05:00 2024-09-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-10-01 581275604 CHATTAHOOCHEE NATURE CENTER INC % KAREN EWING CHAT 7709922055 PO BOX 769769 ROSWELL GA 30076 KAREN EWING DIRECTOR OF FINANCE 7709922055 2025-08-15 true true SABRE J LINAHAN P01372980 4048746244 2025-08-15 2023 2025-03-06 01:10:19Z KAREN EWING PO BOX 769769 ROSWELL GA 30076 5431900 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. 30 30 162 500 0 1998408 2072845 2322794 2859006 16561 69 340710 343621 4678473 5275541 0 0 0 0 2862816 3072612 129967 149599 685925 1666999 1891866 4659782 5114077 18691 161464 13525675 13995054 684022 991937 12841653 13003117 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 1339334 1379217 THE CENTER HOSTED A SUMMER CAMP FOR CHILDREN AND YOUNG ADULTS FOCUSING ON OUTDOOR ACTIVITIES, WILDLIFE, AND ENVIRONMENTAL EDUCATION. 610563 489087 THE CENTER OPERATED A NATURE STORE SELLING MERCHANDISE WHICH PROMOTES AWARENESS OF ENVIRONMENTAL ISSUES, IDEAS, AND SOLUTIONS. 993352 284220 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. 816353 722602 THE CENTER OPERATES A WILDLIFE CLINIC TO PROVIDE EDUCATION PROGRAMS AND ADVICE TO THE PUBLIC ON WILDLIFE IN THEIR LOCAL VICINITY. 816353 722602 3759602 true true false false false false false true 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 true true false false false false false false false true X 28 0 true 162 true false false false false false true false false false false false false false X 30 30 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 125597 0 16706 Karen Ewing VP of Administration 40.0 0.0 X 113399 0 6716 Nick DiLuzio Chair 1.0 0.0 X X 0 0 0 Charlotte Martin Pugh Vice Chair 1.0 0.0 X X 0 0 0 Todd Dolson Secretary 1.0 0.0 X X 0 0 0 Lisa Hyde Treasurer 1.0 0.0 X X 0 0 0 Sandi Buttram Chair, Finance Committee 1.0 0.0 X 0 0 0 Michael Rieman Chair, Development Committee 1.0 0.0 X 0 0 0 Bob Hagan Co-Chair, Capital Campaign Com 1.0 0.0 X 0 0 0 Jim Stokes Co-Chair, Capital Campaign Com 1.0 0.0 X 0 0 0 Glen Hasling Co-Chair, Education & Engageme 1.0 0.0 X 0 0 0 Rick Hirsekorn Co-Chair FIGITS Committee 1.0 0.0 X 0 0 0 Helen Tapp Co-Chair Governance Committee 1.0 0.0 X 0 0 0 Joel Blanchard Trustee 1.0 0.0 X 0 0 0 Craig Hodges 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 Sacha Goodson Trustee 1.0 0.0 X 0 0 0 Dutch Earle Trustee 1.0 0.0 X 0 0 0 Michelle Griffin Trustee 1.0 0.0 X 0 0 0 Ben Haislip Trustee 1.0 0.0 X 0 0 0 Harriette Hoyt Trustee 1.0 0.0 X 0 0 0 Allison N Laird Trustee 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 John Mulcahy Trustee 1.0 0.0 X 0 0 0 Aaron Mitchell Trustee 1.0 0.0 X 0 0 0 Chris Smith Trustee 1.0 0.0 X 0 0 0 Ramona Walsh Trustee 1.0 0.0 X 0 0 0 CMax Zygmont Trustee 1.0 0.0 X 0 0 0 Bob Williams PE Trustee 1.0 0.0 X 0 0 0 238996 0 23422 2 false false false MP Contours LLC 60 Moore Ave MARIETTA GA 30060 Landscaping services 419131 COXE CURRY ASSOCIATES 191 PEACHTREE ST NE STE 4025 ATLANTA GA 30303 STRATEGY ADVISORS 149378 2 352855 22599 1697391 39650 2072845 VARIOUS PROGRAMS 900099 2216430 2216430 ADMISSIONS 900099 430302 430302 FACILITY RENTAL 531310 212274 212274 2859006 69 69 0 0 0 0 0 0 184963 22599 36629 148334 148334 0 0 0 298897 119730 179167 179167 OTHER REVENUE 11913 11913 MEMORIALS 4207 4207 16120 5275541 2875126 327570 0 0 0 0 285606 222499 42038 21069 0 2345489 1837518 329004 178967 43189 34351 6691 2147 207927 148077 50595 9255 190401 147695 26784 15922 0 0 26349 26349 0 149599 149599 0 0 62407 62407 272052 226720 31738 13594 0 0 56662 45330 8499 2833 14420 10018 3776 626 0 1798 1798 1217 1217 0 439065 355906 65860 17299 107166 86869 16075 4222 PROGRAM EXPENSES 323806 323806 DONOR CULTIVATION 157603 157603 CONTRACT LABOR 115634 109857 13 5764 CAPITAL CAMPAIGN 99298 99298 214389 148549 58113 7727 5114077 3759602 668550 685925 X 310873 164027 1780 493457 799771 223992 289063 282719 0 0 0 0 0 0 28393 18985 81437 83054 20814341 8085521 12014358 12728820 0 0 0 0 0 0 0 0 0 0 13525675 13995054 280624 266550 0 0 403398 525387 0 0 0 0 0 0 0 0 0 200000 0 0 684022 991937 X 10571318 10106591 2270335 2896526 12841653 13003117 13525675 13995054 161464 X false true X true false X 2093784 3956462 1968476 1998408 2050246 12067376 841541 1648485 1710117 2322794 2859006 9381943 28104 22599 50703 0 0 2935325 5604947 3678593 4349306 4931851 21500022 14000 45225 11400 58500 83500 212625 95682 54278 280681 430641 14000 45225 107082 112778 364181 643266 20856756 2260 169 455 16561 69 19514 0 2260 169 455 16561 69 19514 83008 148334 231342 32669 43140 53896 75177 16120 221002 2970254 5648256 3732944 4524052 5096374 21971880 0.94925 0.97305 0.00089 0.00102 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38000 38000 X false 2270335 1022840 145908 250741 2896526 1535580 1219842 104761 380326 2270335 6433480 1044307 55019 5887188 1535580 0 6161158 -272322 6433480 0.33270 0.66730 false false 2228359 2228359 8009383 3446691 4562692 10576599 4638830 5937769 12728820 0 0 X 5467003 90685 100777 191462 5275541 5275541 5305539 90685 100777 191462 5114077 5114077 Part III, Line 4 The organization was donated a bronze statue appraised at $38,000, which is permanently installed in the gardens of the nature center. This artwork is accessible to the public and serves as a visual and cultural enhancement to the natural environment. It supports the organization's mission by enriching the educational experience of visitors and fostering a deeper appreciation for the intersection of art and nature conservation. 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 2024 AND 2023; 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, 2021. PART XI, LINE 2D $13,195 FUNDRAISING EXPENSES - DIFFERENCE IN AUDIT VS TAX $87,582 COGS FROM INVENTORY SALES --------------------------------------- $100,777 TOTAL ADJUSTMENTS PART XII, LINE 2D $13,195 FUNDRAISING EXPENSES - DIFFERENCE IN AUDIT VS TAX $87,582 COGS FROM INVENTORY SALES --------------------------------------- $100,777 TOTAL ADJUSTMENTS X X X true Coxe Curry Associates 191 PEACHTREE ST 450 ATLANTA GA 30303 Strategy Advisors false 1981673 149378 1832295 1981673 149378 1832295 GALA 207562 22599 184963 22690 13939 0 207562 22599 184963 22690 13939 36629 148334 X 1 38000 appraisal X 1250 FMV X 1 400 FMV 1 false true false 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. 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.