Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 01-01-2023 , and ending 12-31-2023
BCheck if applicable:
CName of organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
PO BOX 942
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DALTON, GA307220942
D Employer identification number

58-2360356
E Telephone number

G Gross receipts $ 17,441,780
F Name and address of principal officer:
TOM MINOR IV
745 COLLEGE DRIVE
DALTON,GA30720
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.COMMUNITYFOUNDATIONNWGA.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1998
M State of legal domicile: GA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO SERVE THE NEEDS OF THE NORTHWEST GEORGIA REGION AND TO BENEFIT AND PROMOTE THE WELL BEING OF VARIOUS COMMUNITIES SERVED BY THE FOUNDATION.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 31
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 30
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 6
6 Total number of volunteers (estimate if necessary) ............. 6 76
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 269,421,159 6,155,386
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 3,238,440 3,333,275
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 868,337 711,646
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 273,527,936 10,200,307
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 4,734,926 261,852,746
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 640,489 681,223
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 96,904    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 954,386 1,115,939
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 6,329,801 263,649,908
19 Revenue less expenses. Subtract line 18 from line 12....... 267,198,135 -253,449,601
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 335,271,298 88,743,101
21 Total liabilities (Part X, line 26)............. 5,216,966 5,835,830
22 Net assets or fund balances. Subtract line 21 from line 20..... 330,054,332 82,907,271
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: TO SERVE THE NEEDS OF THE NORTHWEST GEORGIA REGION AND TO BENEFIT AND PROMOTE THE WELL BEING OF VARIOUS COMMUNITIES SERVED BY THE FOUNDATION.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 262,317,720 including grants of $ 261,852,746 ) (Revenue $ 711,646 )
TO SERVE THE NEEDS OF THE NORTHWEST GEORGIA REGION AND TO BENEFIT AND PROMOTE THE WELL BEING OF VARIOUS COMMUNITIES SERVED BY THE FOUNDATION.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses262,317,720
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
Yes
 
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
7
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
6
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
No
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
No
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
31
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
30
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
GA
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
DAVID AFT714 THORNTON AVENUE   DALTON,GA30720 (706) 275-9117
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) DAVID AFT......................................................................
PRESIDENT
 40.00
.................
  		X   X       171,614 0 26,381
(2) TOM MINOR IV......................................................................
CHAIR, BOARD OF DIRECTORS
 1.00
.................
  		X   X       0 0 0
(3) MIKE BABB......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(4) KRISTY S BROWN......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(5) GEORGE CROWLEY......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(6) BILL DAVIES......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(7) RUSSELL DUDLEY......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(8) CALVIN EVANS......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(9) STEPHEN FARROW......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(10) DONNA HAIR......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(11) JASON PARKER......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(12) MATTHEW MOORE......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(13) PATRICK NELSON......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(14) TATE O'GWIN......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(15) AMANDA REED......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(16) ANTOINE SIMMONS......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
(17) LESTER TATE......................................................................
DIRECTOR
 1.00
.................
  		X           0 0 0
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) RANDY THOMPSON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(19) MARGARET VENABLE........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(20) BILL WEAVER........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(21) ETHAN CALHOUN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(22) KATORA PRINTUP........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(23) MITCH SANFORD........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(24) RANDELL TRAMMELL........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(25) MARISSA BROWER........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(26) BECKY CARR........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(27) KIRK JARRETT........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(28) GREG PATTON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(29) DAN WRIGHT........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(30) CHRIS BROWN........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(31) DAVID GREGG........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 171,614 0 26,381
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 6,155,386
g Noncash contributions included in lines 1a - 1f:$ 1g 683,166
h Total. Add lines 1a-1f....... 6,155,386
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....  
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 3,379,435     3,379,435
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 7,195,313  
b Less: cost or other basis and sales expenses 7b 7,241,473  
c Gain or (loss) 7c -46,160  
d Net gain or (loss)......... -46,160     -46,160
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a ADMINISTRATIVE FEE REVENUE 900099 691,646 691,646    
b OTHER REVENUE 900099 20,000 20,000    
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 711,646
12 Total revenue. See instructions..... 10,200,307 711,646 0 3,333,275
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 261,852,746 261,852,746
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 194,950 77,980 58,485 58,485
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 380,724 221,977 138,010 20,737
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits ....... 76,713 43,055 30,493 3,165
10 Payroll taxes ........... 28,836 9,239 14,284 5,313
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 19,859 2,262 15,680 1,917
c Accounting ........... 54,851   54,851  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 155,922   155,922  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)        
12 Advertising and promotion .... 1,068 529 235 304
13 Office expenses ....... 13,183 10,057 2,605 521
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 30,150 15,668 11,467 3,015
17 Travel ............        
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 83,531 76,030 6,031 1,470
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 1,191 476 596 119
23 Insurance ... 5,451   5,451  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a FOUNDATION ADMINISTRATI 659,742   659,742  
b MISCELLANEOUS 90,991 7,701 81,432 1,858
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 263,649,908 262,317,720 1,235,284 96,904
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 2,313,762 2 3,034,910
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net .............   4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 8,000,000 7 8,000,000
8 Inventories for sale or use ............ 255,670,200 8 0
9 Prepaid expenses and deferred charges ......   9  
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 66,642
b Less: accumulated depreciation 10b 65,451 2,382 10c 1,191
11 Investments—publicly traded securities . 69,284,954 11 77,707,000
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 33)... 335,271,298 16 88,743,101
Liabilities 17 Accounts payable and accrued expenses .....   17  
18 Grants payable ...   18  
19 Deferred revenue ......... 80,000 19 0
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 5,136,966 25 5,835,830
26 Total liabilities. Add lines 17 through 25.. 5,216,966 26 5,835,830
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 320,822,687 27 73,559,129
28 Net assets with donor restrictions ........... 9,231,645 28 9,348,142
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 330,054,332 32 82,907,271
33 Total liabilities and net assets/fund balances ........ 335,271,298 33 88,743,101
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
10,200,307
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
263,649,908
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-253,449,601
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
330,054,332
5
Net unrealized gains (losses) on investments ...............
5
6,303,247
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-707
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
82,907,271
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
Employer identification number

58-2360356
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:
10
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11
12
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
b
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
c
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 5,831,941 6,117,239 10,297,518 13,750,959 6,155,386 42,153,043
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 5,831,941 6,117,239 10,297,518 13,750,959 6,155,386 42,153,043
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. 10,534,165
6 Public support. Subtract line 5 from line 4. 31,618,878
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
7 Amounts from line 4.. 5,831,941 6,117,239 10,297,518 13,750,959 6,155,386 42,153,043
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 2,032,409 1,596,276 2,633,471 2,833,336 3,379,435 12,474,927
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 596,498 651,275 788,881 868,337 711,646 3,616,637
11 Total support. Add lines 7 through 10 58,244,607
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
54.290 %
15
15
51.780 %
16a
33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2023 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2023 		(iii)
Distributable
Amount for 2023
1 Distributable amount for 2023 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2023:
a From 2018.......  
b From 2019.......  
c From 2020.......  
d From 2021.......  
e From 2022.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2023 distributable amount  
i Carryover from 2018 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2023 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2023 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2023, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2023. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2024. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2019.....  
b Excess from 2020.....  
c Excess from 2021.....  
d Excess from 2022.....  
e Excess from 2023.....  
Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 


Return Reference Explanation
Schedule A (Form 990) 2023


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
Employer identification number

58-2360356
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC 		Employer identification number
58-2360356
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC 		Employer identification number

58-2360356
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC 		Employer identification number

58-2360356
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
Employer identification number

58-2360356
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ......... 170  
2 Aggregate value of contributions to (during year) 3,231,164  
3 Aggregate value of grants from (during year) 261,614,741  
4 Aggregate value at end of year ........ 42,717,384  
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $ 0
(ii)
Assets included in Form 990, Part X ...............................right arrow $ 8,340
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 148,873 175,452 147,751 141,823 126,289
b Contributions ...          
c Net investment earnings, gains, and losses 21,997 -22,171 28,902 9,356 18,832
d Grants or scholarships ... 3,808 4,408 1,201 3,428 3,298
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ...... 167,062 148,873 175,452 147,751 141,823
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow100.000 %
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements        
d Equipment ....   66,642 65,451 1,191
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 1,191
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
TRUST LIABILITIES 294,614
SPLIT-INTEREST AGREEMENTS 12,487
AGENCY ENDOWMENTS 5,528,729






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 5,835,830
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 16,346,925
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 6,303,247
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d -707
e Add lines 2a through 2d ..................... 2e 6,302,540
3 Subtract line 2e from line 1.................. 3 10,044,385
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 155,922
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 155,922
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 10,200,307
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 263,493,986
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 263,493,986
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 155,922
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 155,922
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 263,649,908
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART III, LINE 4: BY ENHANCING APPEAL OF THE FOUNDATION'S PHYSICAL SPACE WHILE PRESERVING ART CREATED BY REGIONAL ARTISTS.
PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 5 DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES.
PART X, LINE 2: THE FOUNDATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH INCOME TAX ACCOUNTING GUIDANCE IN ASC TOPIC 740. THE FOUNDATION RECOGNIZES DEFERRED TAX ASSETS IF IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE TAX POSITION WILL BE REALIZED OR SUSTAINED UPON EXAMINATION. THE FOUNDATION FOLLOWS THE STATUTORY REQUIREMENTS FOR ITS INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE FOUNDATION'S NON-TAXABLE STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE FOUNDATION'S FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020.
PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -707.
Schedule D (Form 990) 2022


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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
Employer identification number
58-2360356
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ADVOCATES FOR CHILDREN INC
PO BOX 446
CARTERSVILLE,GA30120 		58-1505825 501(C)(3) 16,333 0     LEARNING & EDUCATION
(2) AMERICAN RED CROSS OF NORTHWEST GEORGIA
112 JOHN MADDOX DR NW
ROME,GA30165 		53-0196605 501(C)(3) 7,000 0     CIVIC & HUMAN SERVICES
(3) AUSTIN HATCHER FOUNDATION FOR PEDIATRIC CANCER
1705 S HOLTZCLAW AVENUE
CHATTANOOGA,TN37404 		20-8065108 501(C)(3) 6,000 0     COMMUNITY HEALTH
(4) BARTOW CUMBERLAND PRESBYTERIAN
1071 CASS WHITE ROAD NE
CARTERSVILLE,GA30121 		58-1537366 501(C)(3) 20,370 0     FAITH & RELIGION
(5) BARTOW EDUCATION FOUNDATION
PO BOX 200007
CARTERSVILLE,GA30120 		04-3673036 501(C)(3) 6,317 0     LEARNING & EDUCATION
(6) BELMONT BAPTIST CHURCH
275 BELMONT DRIVE
CALHOUN,GA30701 		58-1300835 501(C)(3) 10,000 0     FAITH & RELIGION
(7) BENEDICT BAPTIST CHURCH
94 BENEDICT LOOP
CEDARTOWN,GA30125 		58-1553523 501(C)(3) 16,000 0     FAITH & RELIGION
(8) BETHESDA BAPTIST CHURCH
PO BOX 2445
CALHOUN,GA30701 		27-4688776 501(C)(3) 10,000 0     FAITH & RELIGION
(9) BLUE AND GRAY EDUCATION SOCIETY
PO BOX 1176
CHATHAM,VA245311176 		54-1720582 501(C)(3) 25,000 0     CIVIC & HUMAN SERVICES
(10) BLUNT HOUSE
PO BOX 6180
DALTON,GA307226180 		58-1264134 501(C)(3) 10,155 0     ARTS, CULTURE
(11) BOYS AND GIRLS CLUB OF CHATTOOGA GORDON MURRAY AND WHITFIELD COUNTY
1013 UNDERWOOD ST
DALTON,GA30720 		26-0725291 501(C)(3) 9,000 0     YOUTH DEVELOPMENT
(12) BOY SCOUTS OF AMERICA - NORTHWEST GEORGIA COUNCIL
PO BOX 1422
ROME,GA30162 		22-1576300 501(C)(3) 32,696 0     YOUTH DEVELOPMENT
(13) BOYS & GIRLS CLUBS OF CHATTOOGA GORDON MURRAY AND WHITFIELD COUNTIES
PO BOX 309
DALTON,GA307220309 		26-0725291 501(C)(3) 22,200 0     YOUTH DEVELOPMENT
(14) CALHOUN-GORDON ARTS COUNCIL INC HARRIS ARTS CENTER
PO BOX 2492
CALHOUN,GA307032492 		58-2027112 501(C)(3) 12,000 0     ARTS, CULTURE
(15) CAMPUS OUTREACH SERVE
PO BOX 4458 DEPT 485
HOUSTON,TX772104458 		58-1348544 501(C)(3) 13,005 0     FAITH & RELIGION
(16) CARTER HOPE CENTER
506 E HAWTHORNE ST
DALTON,GA30721 		58-2388475 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(17) CARTERSVILLE SCHOOLS FOUNDATION
PO BOX 3310
CARTERSVILLE,GA30120 		58-2622779 501(C)(3) 10,120 0     LEARNING & EDUCATION
(18) CASEY SPRINGS COMMUNITY CHURCH
7250 HWY 225
CHATSWORTH,GA30705 		84-4169888 501(C)(3) 40,000 0     FAITH & RELIGION
(19) CATOOSA COUNTY BOC
800 LAFAYETTE ST
RINGGOLD,GA30736 		58-6000795 501(C)(3) 52,250 0     CIVIC & HUMAN SERVICES
(20) CATOOSA COUNTY FOSTER PARENT ASSOCIATION
PO BOX 1934
FT OGLETHORPE,GA30742 		58-2124752 501(C)(3) 21,000 0     CIVIC & HUMAN SERVICES
(21) CATOOSA COUNTY PUBLIC SCHOOLS
PO BOX 130
RINGGOLD,GA30736 		58-6000204 CATOOSA COUNTY 18,500 0     LEARNING & EDUCATION
(22) CAVE SPRING COMMUNITY COALITION
PO BOX 86
CAVE SPRING,GA301240086 		88-2964934 501(C)(3) 9,000 0     LEARNING & EDUCATION
(23) CENTER VALLEY UNITED METHODIST CHURCH
5394 HIGHWAY 225 NORTH
CHATSWORTH,GA30705 		58-2292060 501(C)(3) 10,000 0     FAITH & RELIGION
(24) CHATTANOOGA AREA FOOD BANK
2009 CURTAIN POLE RD
CHATTANOOGA,TN37406 		62-0867645 501(C)(3) 47,089 0     CIVIC & HUMAN SERVICES
(25) CHICKAMAUGA ELEMENTARY SCHOOL
210 CRESCENT AVENUE
CHICKAMAUGA,GA30707 		58-6000142 CITY OF CHICKAMAUGA 5,500 0     LEARNING & EDUCATION
(26) CHILDREN AND FAMILIES FIRST COMMUNITY PARTNERSHIP FOR DALTON
405 SCHOOL STREET
DALTON,GA30720 		58-2496450 501(C)(3) 15,500 0     CIVIC & HUMAN SERVICES
(27) CHILDREN'S HEALTH CARE OF ATLANTA
1575 NE EXPRESS PKWY
ATLANTA,GA30329 		58-1710601 501(C)(3) 500,000 0     COMMUNITY HEALTH
(28) CHRISTCHURCH PRESBYTERIAN INC
510 S TIBBS ROAD
DALTON,GA30720 		46-0938113 501(C)(3) 457,923 0     FAITH & RELIGION
(29) CHRIST COMMUNITY CHURCH
PO BOX 2124
DALTON,GA307222124 		58-2358281 501(C)(3) 6,500 0     FAITH & RELIGION
(30) CHRISTIAN COMMUNITY OUTREACH
PO BOX 2693
CALHOUN,GA30703 		84-4689281 501(C)(3) 9,500 0     CIVIC & HUMAN SERVICES
(31) CHRISTIAN HERITAGE SCHOOL
PO BOX 2066
DALTON,GA30722 		58-1646772 501(C)(3) 385,000 0     CIVIC & HUMAN SERVICES
(32) CHRIST'S CHAPEL SHARE & CARE MISSION INC
223 INMAN STREET
RINGGOLD,GA30736 		58-2496242 501(C)(3) 10,800 0     CIVIC & HUMAN SERVICES
(33) CITY OF DALTON
PO BOX 1205
DALTON,GA30722 		58-6000557 CITY OF DALTON 10,000 0     ARTS, CULTURE
(34) CITY OF DALTON PARKS AND RECREATION DEPARTMENT
904 CIVIC DRIVE
DALTON,GA30721 		58-6000557 CITY OF DALTON 25,000 0     CIVIC & HUMAN SERVICES
(35) CITY OF REFUGE
416 S GLENWOOD AVENUE
DALTON,GA30721 		81-4135740 501(C)(3) 62,000 0     CIVIC & HUMAN SERVICES
(36) COMMUNITIES IN SCHOOLS OF CATOOSA COUNTY INC
2 BARNHARDT CIRCLE
FT OGLETHORPE,GA30742 		58-2437803 501(C)(3) 13,000 0     LEARNING & EDUCATION
(37) COMMUNITY FAMILY CHURCH
11875 TAYLOR MILL RD
INDEPENDENCE,KY41051 		61-0916491 501(C)(3) 125,000 0     FAITH & RELIGION
(38) COMMUNITY HOUSING RESOURCE CORPORATION
405 SEQUOYAH PLACE
DALTON,GA30721 		58-6002814 501(C)(3) 13,500 0     CIVIC & HUMAN SERVICES
(39) COMPASSION HOUSE INC
1323 W WALNUT AVENUE SUITE 2 299
DALTON,GA30720 		02-0789044 501(C)(3) 9,000 0     MISCELLANEOUS
(40) CONASAUGA DRUG COURT
PO BOX 6127
DALTON,GA307226127 		58-6000909 501(C)(3) 144,983 0     CIVIC & HUMAN SERVICES
(41) CONASAUGA MENTAL HEALTH COURT
PO BOX 2535
DALTON,GA307222535 		58-6000909 501(C)(3) 14,159 0     CIVIC & HUMAN SERVICES
(42) COULTER HAMPTON FOUNDATION
PO BOX 1334
CALHOUN,GA30703 		20-3370927 501(C)(3) 5,500 0     CIVIC & HUMAN SERVICES
(43) CREATIVE ARTS GUILD
520 WEST WAUGH STREET
DALTON,GA30720 		58-6046790 501(C)(3) 128,236 0     ARTS, CULTURE
(44) CROSS PLAINS COMMUNITY PARTNER INC
2738 UNDERWOOD ROAD
DALTON,GA30721 		58-6040106 501(C)(3) 60,780 0     CIVIC & HUMAN SERVICES
(45) CRU
PO BOX 628222
ORLANDO,FL328628222 		95-6006173 501(C)(3) 6,500 0     FAITH & RELIGION
(46) DALTON ORGANIZATION OF CHURCHES
PO BOX 904
DALTON,GA30722 		58-1851376 501(C)(3) 17,500 0     CIVIC & HUMAN SERVICES
(47) DALTON PUBLIC SCHOOLS
PO BOX 1408
DALTON,GA30722 		58-6000146 CITY OF DALTON 25,000 0     CIVIC & HUMAN SERVICES
(48) DALTON STATE COLLEGE
650 COLLEGE DRIVE
DALTON,GA30720 		58-6067358 501(C)(3) 47,800 0     COMMUNITY HEALTH
(49) DALTON STATE COLLEGE FOUNDATION
650 COLLEGE DRIVE
DALTON,GA30720 		58-6067358 501(C)(3) 84,500 0     CIVIC & HUMAN SERVICES
(50) DALTON STATE COLLEGE - STUDENT FINANCIAL AID
650 COLLEGE DRIVE
DALTON,GA30720 		58-6067358 501(C)(3) 12,975 0     LEARNING & EDUCATION
(51) DARLINGTON SCHOOL
1014 CAVE SPRING ROAD
ROME,GA30161 		58-0566169 501(C)(3) 10,000 0     LEARNING & EDUCATION
(52) DEO CLINIC INC
PO BOX 814
DALTON,GA307220814 		46-0789000 501(C)(3) 15,000 0     CIVIC & HUMAN SERVICES
(53) DOGWOOD VALLEY BAPTIST CHURCH
5296 DOGWOOD VALLEY ROAD
TUNNEL HILL,GA30755 		58-1214106 501(C)(3) 12,000 0     FAITH & RELIGION
(54) EASTSIDE ELEMENTARY SCHOOL
102 HILL ROAD
DALTON,GA30721 		58-6000347 501(C)(3) 10,500 0     LEARNING & EDUCATION
(55) ETOWAH FOUNDATION
PO BOX 1239
CARTERSVILLE,GA30120 		58-1512861 501(C)(3) 13,146 0     LEARNING & EDUCATION
(56) FAMILY CRISIS CENTER OF WALKER DADE CATOOSA AND CHATTOOGA COUNTIES INC
PO BOX 252
LAFAYETTE,GA30728 		58-2089789 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(57) FAMILY SUPPORT COUNCIL
PO BOX 1707
DALTON,GA307221707 		58-1667920 501(C)(3) 35,979 0     CIVIC & HUMAN SERVICES
(58) FELLOWSHIP BIBLE CHURCH
2044 DUG GAP ROAD
DALTON,GA30720 		23-7264531 501(C)(3) 8,250 0     FAITH & RELIGION
(59) FELLOWSHIP OF CHRISTIAN ATHLETES
PO BOX 2414
DALTON,GA30722 		44-0610626 501(C)(3) 61,200 0     FAITH & RELIGION
(60) FERST READERS INC
PO BOX 1327
MADISON,GA30650 		58-2489181 501(C)(3) 50,000 0     LEARNING & EDUCATION
(61) FIRST BAPTIST CHURCH
PO BOX 827
DALTON,GA30722 		58-0633979 501(C)(3) 170,000 0     FAITH & RELIGION
(62) FIRST FOUNDATION INC
311 POINT NORTH PLACE 4
DALTON,GA30720 		58-2255276 501(C)(3) 107,704 0     FAITH & RELIGION
(63) FIRST FRUITS MINISTRY OF NORTHWEST GEORGIA INC
1232 ROCK CREEK RD SW
CALHOUN,GA30701 		20-8625271 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(64) FIRST UNITED METHODIST CHURCH
500 S THORNTON AVENUE
DALTON,GA30720 		58-0610064 501(C)(3) 45,362 0     FAITH & RELIGION
(65) FLOOR COVERING INDUSTRY FOUNDATION
855 ABUTMENT ROAD SUITE 1
DALTON,GA30721 		52-1238188 501(C)(3) 25,250 0     CIVIC & HUMAN SERVICES
(66) FLOORING CAPITAL DEVELOPMENT CORPORATION
100 S HAMILTON ST
DALTON,GA30720 		84-2515722 501(C)(3) 17,000 0     CIVIC & HUMAN SERVICES
(67) FOUR POINTS INC
PO BOX 1212
LAFAYETTE,GA30728 		31-1465829 501(C)(3) 8,000 0     MISCELLANEOUS
(68) FREEDOM'S PROMISE
PO BOX 58996
NASHVILLE,TN37205 		26-0566457 501(C)(3) 36,101 0     CIVIC & HUMAN SERVICES
(69) FRIENDSHIP HOUSE
PO BOX 794
DALTON,GA30722 		58-0863878 501(C)(3) 123,600 0     CIVIC & HUMAN SERVICES
(70) FRIENDS OF CALHOUNS GEM THEATRE INC
114 N WALL STREET
CALHOUN,GA30701 		05-0530154 501(C)(3) 23,500 0     MISCELLANEOUS
(71) FRIENDS OF DISABLED ADULTS AND CHILDREN TOO INC
4900 LEWIS ROAD
TUCKER,GA30083 		58-1709436 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(72) FRIENDS OF THE GREENHOUSE
PO BOX 983
DALTON,GA30722 		58-1990056 501(C)(3) 30,000 0     CIVIC & HUMAN SERVICES
(73) FROM THE HEART PRODUCTIONS INC
1013 HARBOR AVENUE 53
OXNARD,CA93035 		95-4445418 501(C)(3) 16,000 0     ARTS, CULTURE
(74) GEORGIA FIRST ROBOTICS
2300 BETHELVIEW ROAD STE 110-265
CUMMING,GA30040 		46-0532411 501(C)(3) 8,000 0     MISCELLANEOUS
(75) GEORGIA NORTHWESTERN TECHNICAL COLLEGE
ONE MAURICE CULBERSON DRIVE
ROME,GA301616757 		58-1876592 501(C)(3) 6,250 0     CIVIC & HUMAN SERVICES
(76) GOOD NEIGHBOR HOMELESS SHELTER
PO BOX 664
CARTERSVILLE,GA30120 		58-2209705 501(C)(3) 7,500 0     CIVIC & HUMAN SERVICES
(77) GRACE PRESBYTERIAN CHURCH
2107 THREADMILL ROAD
DALTON,GA30720 		58-1540036 501(C)(3) 101,500 0     FAITH & RELIGION
(78) GREATER DALTON CHAMBER FOUNDATION
100 S HAMILTON ST
DALTON,GA30720 		58-1907438 501(C)(3) 477,357 0     CIVIC & HUMAN SERVICES
(79) GREATER WORKS MINISTRY
PO BOX 6
DALTON,GA307220006 		52-1842167 501(C)(3) 15,000 0     FAITH & RELIGION
(80) HARRISON UNITED METHODIST CHURCH
15008 LANCASTER HWY
PINEVILLE,NC28134 		56-6047980 501(C)(3) 8,200 0     FAITH & RELIGION
(81) HAVEN OF REST BAPTIST CHURCH
514 PLAINVILLE RD SW
PLAINVILLE,GA30733 		58-2540144 501(C)(3) 10,000 0     FAITH & RELIGION
(82) HERE I AM DBA THE CARE MISSION
105 NORTH CHATTANOOGA STREET
LAFAYETTE,GA30728 		38-3653368 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(83) HERITAGE BAPTIST CHURCH
1070 DOUTHIT FERRY ROAD
CARTERSVILLE,GA30120 		58-1722711 501(C)(3) 20,000 0     FAITH & RELIGION
(84) HICKORY LOG PERSONAL CARE HOME
3680 HIGHWAY 411 NE
WHITE,GA30184 		58-1093114 501(C)(3) 5,100 0     CIVIC & HUMAN SERVICES
(85) HOPE SPUR INC
720 S GLENWOOD AVENUE SUITE 104
DALTON,GA30720 		88-2852107 501(C)(3) 6,250 0     MISCELLANEOUS
(86) JIMMY SWAGGART MINISTRIES
PO BOX 262550
BATON ROUGE,LA708269943 		72-1222084 501(C)(3) 50,000 0     FAITH & RELIGION
(87) JOHN MAXWELL LEADERSHIP FOUNDATION INC
2050 SUGARLOAF CIRCLE
DULUTH,GA30097 		82-1614152 501(C)(3) 50,000 0     MISCELLANEOUS
(88) JUNIOR ACHIEVEMENT OF GEORGIA INC NORTHWEST GEORGIA DISTRICT
PO BOX 864
DALTON,GA30722 		58-0598050 501(C)(3) 17,700 0     CIVIC & HUMAN SERVICES
(89) KEKO FOUNDATION
714 SEYMOUR TERRACE
DALTON,GA30720 		87-1084795 501(C)(3) 15,000 0     CIVIC & HUMAN SERVICES
(90) LAMB
PO BOX 2557
MOUNT PLEASANT,SC294652557 		57-1086826 501(C)(3) 44,700 0     FAITH & RELIGION
(91) LATIN AMERICAN ASSOCIATION
508 EAST MORRIS STREET
DALTON,GA30720 		58-1237316 501(C)(3) 8,000 0     CIVIC & HUMAN SERVICES
(92) LATIN AMERICAN ASSOCIATION
2750 BUFORD HWY NE
ATLANTA,GA30324 		58-1237316 501(C)(3) 8,500 0     CIVIC & HUMAN SERVICES
(93) LIFT YOUTH CENTER INC
7197 NASHVILLE STREET
RINGGOLD,GA30736 		83-1676980 501(C)(3) 8,500 0     CIVIC & HUMAN SERVICES
(94) LIVE GLOBAL - ABWE

 
  		82-2521064 501(C)(3) 5,100 0     FAITH & RELIGION
(95) LOOKOUT MOUNTAIN CARES - BRIDGE HEALTH SERVICES
PO BOX 1027
LAFAYETTE,GA30728 		87-2000879 501(C)(3) 10,000 0     MISCELLANEOUS
(96) LOOPER SPEECH & HEARING CENTER
1410 CHATTANOOGA AVE
DALTON,GA30720 		58-1111548 501(C)(3) 298,390 0     CIVIC & HUMAN SERVICES
(97) MARSHALL COUNTY HOMELESS MINISTRIES
PO BOX 152
GUNTERSVILLE,AL35976 		46-2340505 501(C)(3) 7,000 0     CIVIC & HUMAN SERVICES
(98) MENLO LIONS CLUB
1139 MCWHORTER RD
MENLO,GA30731 		23-7113141 501(C)(3) 5,800 0     CIVIC & HUMAN SERVICES
(99) MOUNT VERNON UNITED METHODIST CHURCH
597 LAFAYETTE ROAD
ROCKY FACE,GA30740 		58-2316372 501(C)(3) 8,000 0     FAITH & RELIGION
(100) MT ZION BAPTIST CHURCH DEMETRIUS J JACKSON FOOD BANK
100 WOODLAND DRIVE
CALHOUN,GA30701 		58-2237845 501(C)(3) 9,000 0     CIVIC & HUMAN SERVICES
(101) MURPHY-HARPST UNITED METHODIST CHILDREN & FAMILY SERVICES
740 FLETCHER ST
CEDARTOWN,GA30125 		58-1543388 501(C)(3) 25,000 0     FAITH & RELIGION
(102) NORTH COBB CHRISTIAN SCHOOL
4500 EAGLE DRIVE
KENNESAW,GA30144 		58-1519089 501(C)(3) 30,000 0     FAITH & RELIGION
(103) NORTHWEST GEORGIA COLLEGE AND CAREER ACADEMY
2300 MADDOX CHAPEL RD
DALTON,GA30721 		58-6000347 501(C)(3) 10,000 0     LEARNING & EDUCATION
(104) NORTHWEST GEORGIA FAMILY CRISIS CENTER
PO BOX 554
DALTON,GA30722 		58-1374660 501(C)(3) 80,523 0     CIVIC & HUMAN SERVICES
(105) NORTHWEST GEORGIA REGIONAL LIBRARY
310 CAPPES STREET
DALTON,GA30720 		58-6000943 501(C)(3) 12,500 0     LEARNING & EDUCATION
(106) OPERATION APPRECIATION INC
6053 MOUNTAIN TOP RIDGE RD
HIAWASSEE,GA30546 		45-4886626 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(107) OSCAR N JONAS MEMORIAL FOUNDATION
PO BOX 477
DALTON,GA30722 		23-7098144 501(C)(3) 9,550 0     CIVIC & HUMAN SERVICES
(108) PACE ACADEMY
966 WEST PACES FERRY RD NW
ATLANTA,GA30327 		58-0706812 501(C)(3) 25,000 0     LEARNING & EDUCATION
(109) PROVIDENCE MINISTRIES INC
PO BOX 4598
DALTON,GA30719 		58-1592141 501(C)(3) 6,200 0     CIVIC & HUMAN SERVICES
(110) RABBIT VALLEY FARMERS MARKET
304 CATOOSA STATION ROAD
RINGGOLD,GA30736 		85-2781386 501(C)(3) 6,000 0     MISCELLANEOUS
(111) REBUILDING HOPE MINISTRIES
2940 OLD GRADE ROAD
DALTON,GA30721 		51-0661980 501(C)(3) 13,000 0     FAITH & RELIGION
(112) REINHARDT UNIVERSITY
7300 REINHARDT UNIVERSITY CIRCLE
WALESKA,GA301832981 		58-0603153 501(C)(3) 55,000 0     CIVIC & HUMAN SERVICES
(113) RINGGOLD UNITED METHODIST CHURCH
PO BOX 99
RINGGOLD,GA30736 		58-1371712 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(114) ROCKBRIDGE COMMUNITY CHURCH
121 W CRAWFORD ST
DALTON,GA30720 		01-0592028 501(C)(3) 164,000 0     FAITH & RELIGION
(115) ROSSWOODS ADULT DAY SERVICES
PO BOX 307
DALTON,GA307220307 		20-0314596 501(C)(3) 12,430 0     CIVIC & HUMAN SERVICES
(116) SALVATION ARMY
PO BOX 1463
DALTON,GA30722 		58-0660607 501(C)(3) 16,198 0     CIVIC & HUMAN SERVICES
(117) SEXUAL ASSAULT VICTIM'S ADVOCACY CENTER
PO BOX 5407
FT OGLETHORPE,GA30742 		26-4363410 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(118) SONORAVILLE BAPTIST CHURCH
262 OLD FAIRMOUNT ROAD SE
CALHOUN,GA30701 		58-0566245 501(C)(3) 10,000 0     FAITH & RELIGION
(119) ST JOSEPH'S CATHOLIC CHURCH
968 HAIG MILL ROAD
DALTON,GA30720 		58-0940137 501(C)(3) 14,400 0     FAITH & RELIGION
(120) SUGAR VALLEY BAPTIST CHURCH
PO BOX 40
SUGAR VALLEY,GA30746 		58-1415515 501(C)(3) 10,000 0     FAITH & RELIGION
(121) TALLATOONA CAP INC
PO BOX 1480
CARTERSVILLE,GA30120 		58-1020714 501(C)(3) 5,268 0     CIVIC & HUMAN SERVICES
(122) TATE ELEMENTARY SCHOOL
5630 HWY 53
TATE,GA30177 		92-0854608 501(C)(3) 28,000 0     LEARNING & EDUCATION
(123) THE GREENHOUSE CHILD ADVOCACY & SEXUAL ASSAULT CENTER
PO BOX 983
DALTON,GA307220983 		58-1990056 501(C)(3) 14,700 0     CIVIC & HUMAN SERVICES
(124) THE HAVEN - LAFAYETTE
41 OLLIE MILL ROAD
CHICKAMAUGA,GA30707 		82-4852191 501(C)(3) 10,000 0     CIVIC & HUMAN SERVICES
(125) THE RIVER COMMUNITY CHURCH
PO BOX 6439
DALTON,GA30722 		92-2779296 501(C)(3) 124,932 0     FAITH & RELIGION
(126) THE WINNER'S CLUB OF CALHOUN INC
PO BOX 1263
CALHOUN,GA30703 		58-1394452 501(C)(3) 11,500 0     MISCELLANEOUS
(127) UNITED WAY OF NORTHWEST GEORGIA INC
PO BOX 566
DALTON,GA307220566 		58-0905881 501(C)(3) 159,277 0     CIVIC & HUMAN SERVICES
(128) UNIVERSITY OF GEORGIA - STUDENT FINANCIAL AID
220 HOLMES/HUNTER ACADEMIC BLDG
ATHENS,GA306026114 		58-6033837 STATE OF GEORGIA 13,875 0     LEARNING & EDUCATION
(129) VALDOSTA STATE UNIVERSITY - STUDENT FINANCIAL AID
1500 N PATTERSON ST
VALDOSTA,GA31698 		58-1582136 501(C)(3) 8,000 0     LEARNING & EDUCATION
(130) VARNELL UNITED METHODIST CHURCH
3485 HIGHWAY 2
COHUTTA,GA30710 		58-1428207 501(C)(3) 8,000 0     CIVIC & HUMAN SERVICES
(131) WHITFIELD COUNTY-DALTON DAY CARE CENTER INC
PO BOX 1985
DALTON,GA30722 		23-7117944 501(C)(3) 5,178 0     CIVIC & HUMAN SERVICES
(132) WHITFIELD COUNTY SCHOOLS
PO BOX 2167
DALTON,GA307222167 		58-6000347 WHITFIELD COUNTY 33,750 0     CIVIC & HUMAN SERVICES
(133) WHITFIELD EDUCATION FOUNDATION
1306 S THORNTON
DALTON,GA30720 		58-1960864 501(C)(3) 14,456 0     CIVIC & HUMAN SERVICES
(134) WHITFIELD HEALTHCARE FOUNDATION
PO BOX 1168
DALTON,GA30722 		51-0175056 501(C)(3) 127,750 0     LEARNING & EDUCATION
(135) WOODSTATION UNITED METHODIST CHURCH INC
13198 ALABAMA HIGHWAY
RINGGOLD,GA30736 		58-1307373 501(C)(3) 6,000 0     FAITH & RELIGION
(136) HEROS FOR HEROS DBA SONS OF THE FLAG
3003 SWISS AVENUE
DALLAS,TX75204 		20-5757836 501(C)(3) 0 255,670,200 APPRAISAL LLC INTEREST - TISSUE-ENGINEERED SKIN MILITARY SERVICE MEMBERS AND FIRST RESPONDERS WHO HAVE SURVIVED BURN INJURIES
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
136
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2023

Schedule I (Form 990) 2023
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: EACH ORGANIZATION RECEIVING GRANTS FROM UNRESTRICTED AND ENDOWED FUNDS IS ASKED TO COMPLETE A GRANT COMPLETION FORM AND RETURN IT TO THE FOUNDATION. ELECTRONIC RECORDS CONTAIN THE TAX IDENTIFICATION NUMBER OF THE QUALIFIED CHARITABLE ORGANIZATION TO WHICH THE GRANT IS MADE.
Schedule I (Form 990) 2023



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
Employer identification number

58-2360356
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1DAVID AFT
PRESIDENT 		(i)

(ii)		 171,614
-------------
0 		0
-------------
0 		0
-------------
0 		8,581
-------------
0 		17,800
-------------
0 		197,995
-------------
0 		0
-------------
0
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2023

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
Employer identification number

58-2360356
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 12 683,166 FAIR MARKET VALUE
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2023)
Schedule M (Form 990) (2023)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M (Form 990) (2023)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF NORTHWEST
GEORGIA INC
Employer identification number

58-2360356
Return Reference Explanation
FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND THE AUDIT COMMITTEE AND IS PRESENTED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS ASKED TO SIGN THE CODE OF ETHICS DISCLOSURE FORM WHICH OUTLINES THE FOUNDATION'S CONFLICT OF INTEREST POLICIES AND NECESSARY DISCLOSURES. WHEN THE BOARD OF DIRECTORS VOTE ON A NEW ISSUE THAT MAY PRESENT A CONFLICT OF INTEREST, THE BOARD MEMBERS ARE REQUIRED TO NOTE ANY CONFLICTS AND THIS IS INCLUDED IN THE MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 15A THE CEO IS THE ONLY KEY EMPLOYEE. THIS EXECUTIVE COMPENSATION IS DETERMINED BY THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS AND IS BASED ON SKILLS, EXPERIENCE AND COMPARATIVE DATA FROM OTHER SIMILAR INSTITUTIONS IN THIS GENERAL GEOGRAPHIC REGION.
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. THIS AVAILABILITY IN NOTED ON THE FOUNDATION'S WEB SITE.
FORM 990, PART XI, LINE 9: CHANGE IN VALUE - SPLIT INTEREST AGREEMENTS -707.
FORM 990, PART XI, LINE 2C THE FOUNDATION'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID:  
Software Version: