Nonprofit · EIN 58-1554839
CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC
Tax-exempt · ELLIJAY, GA 30540
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $445,528 | $443,770 | $1,758 | $275,320 | $2,650 | $272,670 |
| December 31, 2024 | 990 | $354,481 | $339,898 | $14,583 | $273,062 | $2,150 | $270,912 |
| December 31, 2023 | 990 | $504,250 | $365,040 | $139,210 | $259,579 | $3,250 | $256,329 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $143,706
- Membership dues
- $143,706
- Program service revenue
- $300,140
- Investment income
- $1,682
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $4,000
- Other salaries and wages
- $62,315
- Salaries, compensation and benefits (total)
- $62,315
- Professional fundraising fees
- $0
- Legal fees
- $17,409
- Program services (functional)
- $391,502
- Management and general (functional)
- $52,268
Balance sheet and other
- Total assets, start of year
- $273,062
- Total assets, end of year
- $275,320
- Total liabilities, end of year
- $2,650
- Net assets, end of year
- $272,670
- Net assets without donor restrictions
- $272,670
- Gross receipts
- $445,528
- Employees
- 0
- Year formed
- 1999
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE HEWELL | IMMED PAST P Trustee or director, Officer | 1 | $0 |
| STACY NICHOLSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KEVIN PAYNE | PRESIDENT-EL Trustee or director, Officer | 1 | $0 |
| GRANT WALRAVEN | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| SHAWN RHODES | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| STACY HARALSON | DIRECTOR Trustee or director | 1 | $0 |
| CINDY CANNON | DIRECTOR Trustee or director | 1 | $0 |
| SYLVIA HOLLUMS | DIRECTOR Trustee or director | 1 | $0 |
| EDDIE HULSEY JR | DIRECTOR Trustee or director | 1 | $0 |
| BILL MASSEE JR | DIRECTOR Trustee or director | 1 | $0 |
| STEVE WILSON | DIRECTOR Trustee or director | 1 | $0 |
| TIM HARPER | DIRECTOR Trustee or director | 1 | $0 |
| JOSH HILTON | DIRECTOR Trustee or director | 1 | $0 |
| MIKE JOLLEY | DIRECTOR Trustee or director | 1 | $0 |
| DARIN MCCOY | DIRECTOR Trustee or director | 1 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALICIA HESTER | DIRECTOR Trustee or director | 1 | $0 |
| DAVID WALL | DIRECTOR Trustee or director | 1 | $0 |
| SCOTT CHASTAIN | DIRECTOR Trustee or director | 1 | $0 |
| RON FREEMAN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE HEWELL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| STACY NICHOLSON | PRESIDENT-EL Trustee or director, Officer | 1 | $0 |
| KEVIN PAYNE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| GRANT WALRAVEN | SECRETARY-TR Trustee or director, Officer | 1 | $0 |
| STACY HARALSON | IMMED PAST P Trustee or director, Officer | 1 | $0 |
| CINDY CANNON | DIRECTOR/PAS Trustee or director | 1 | $0 |
| JOSH HILTON | DIRECTOR Trustee or director | 1 | $0 |
| TAMMY BROWN | DIRECTOR Trustee or director | 1 | $0 |
| TIM HARPER | DIRECTOR Trustee or director | 1 | $0 |
| LINDA HAYS | DIRECTOR Trustee or director | 1 | $0 |
| SYLVIA HOLLUMS | DIRECTOR Trustee or director | 1 | $0 |
| EDDIE HULSEY JR | DIRECTOR Trustee or director | 1 | $0 |
| MIKE JOLLEY | DIRECTOR Trustee or director | 1 | $0 |
| BILL MASSEE JR | DIRECTOR Trustee or director | 1 | $0 |
| DARIN MCCOY | DIRECTOR Trustee or director | 1 | $0 |
| STEVE WILSON | DIRECTOR Trustee or director | 1 | $0 |
| CAROL BRAGG | DIRECTOR Trustee or director | 1 | $0 |
| EZELLE BROWN | DIRECTOR Trustee or director | 1 | $0 |
| ROGER COLLINS | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER BALLAR | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE HEWELL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| STACY NICHOLSON | PRESIDENT-EL Trustee or director, Officer | 1 | $0 |
| KEVIN PAYNE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| GRANT WALRAVEN | SECRETARY-TR Trustee or director, Officer | 1 | $0 |
| STACY HARALSON | IMMED PAST P Trustee or director, Officer | 1 | $0 |
| CINDY CANNON | DIRECTOR/PAS Trustee or director | 1 | $0 |
| JOSH HILTON | DIRECTOR Trustee or director | 1 | $0 |
| TAMMY BROWN | DIRECTOR Trustee or director | 1 | $0 |
| TIM HARPER | DIRECTOR Trustee or director | 1 | $0 |
| LINDA HAYS | DIRECTOR Trustee or director | 1 | $0 |
| SYLVIA HOLLUMS | DIRECTOR Trustee or director | 1 | $0 |
| EDDIE HULSEY JR | DIRECTOR Trustee or director | 1 | $0 |
| MIKE JOLLEY | DIRECTOR Trustee or director | 1 | $0 |
| BILL MASSEE JR | DIRECTOR Trustee or director | 1 | $0 |
| DARIN MCCOY | DIRECTOR Trustee or director | 1 | $0 |
| STEVE WILSON | DIRECTOR Trustee or director | 1 | $0 |
| CAROL BRAGG | DIRECTOR Trustee or director | 1 | $0 |
| DANIELLE MCRAE | DIRECTOR Trustee or director | 1 | $0 |
| EZELLE BROWN | DIRECTOR Trustee or director | 1 | $0 |
| ROGER COLLINS | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 860, ELLIJAY, GA 30540-0011
- Principal officer (990 for 2025)
- STACY NICHOLSON, PO BOX 860, ELIJAY, GA 30540
- Signed the 990
- REAGAN PRITCHETT, EXECUTIVE DIRECTOR
- Phone
- (706) 338-4659
- Website
- HTTP://COAGONLINE.ORG
- Return prepared by
- WHALEY HAMMONDS PC
Mission
THE ORGANIZATION'S MISSION IS TO PROMOTE PROFESSIONAL AND ETHICAL STANDARDS THROUGH COLLABORATION AND TO SERVE AS A RESOURCE FOR COMMON ISSUES AND GOALS. WE WILL COMMUNICATE, WITH A UNIFIED VOICE, THOSE ISSUES AND GOALS ON BEHALF OF OUR MEMBERS.
Program accomplishments
- THE ORGANIZATION PROVIDED TWO LARGE EDUCATIONAL PROGRAMS TO HELP MEMBERS MEET MANDATED STATE TRAINING REQUIREMENTS.
- SCHOLARSHIPS ARE AWARDED TO PERSONS INTENDING TO PURSUE A DEGREE RELATED TO GOVERNMENT/LAW ENFORCEMENT AT A SCHOOL OF ACCREDITED HIGHER EDUCATION IN THE STATE OF GEORGIA. THE RECIPIENTS ARE DETERMINED PRIMARLY BASED UPON THE CONTENT OF ESSAYS SUBMITTED BY THE APPLICANTS, BY THE SCHOLARSHIP COMMITTEE.
- THE ORGANIZATION'S MISSION IS TO PROMOTE PROFESSIONAL AND ETHICAL STANDARDS GOVERNMENT/LAW ENFORCEMENT AT A SCHOOL OF ACCREDITED HIGHER EDUCATION IN GOALS. WE WILL COMMUNICATE, WITH A UNIFIED VOICE, THOSE ISSUES AND GOALS COMMITTEE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-1554839
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I036)
- Assets (IRS master file)
- $275,320
- Income (IRS master file)
- $445,528
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $445,528 | $443,770 | $275,320 | XML |
| 990 | December 2024 | $354,481 | $339,898 | $273,062 | XML |
| 990 | December 2023 | $504,250 | $365,040 | $259,579 | XML |
| 990 | December 2022 | $391,114 | $359,856 | $120,369 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-1554839).
Questions about CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC
- What is the EIN of CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC?
- The employer identification number (EIN) of CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC is 58-1554839.
- Is CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2003.
- Are donations to CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC?
- The 990 for the year ended December 31, 2025 names STACY NICHOLSON.
- Who are the officers and directors of CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC?
- The 990 for the year ended December 31, 2025 lists 19 people; 0 received compensation from the organization.
- How much revenue does CONSTITUTIONAL OFFICERS ASSOCIATION OF GEORGIA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $445,528, expenses of $443,770 and total assets of $275,320 at year end.
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