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
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
340 JESSE JEWELL PKWY SE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
GAINESVILLE, GA30501
D Employer identification number

58-1610318
E Telephone number

G Gross receipts $ 49,381,146
F Name and address of principal officer:
MICHELLE PRATER
340 JESSE JEWELL PKWY SE STE 605
GAINESVILLE,GA30501
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.NGCF.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: 1985
M State of legal domicile: GA
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: THE NORTH GEORGIA COMMUNITY FOUNDATION HELPS PEOPLE AND NON-PROFITS INVEST GENEROUSLY IN THE LIVES OF THOSE WHO CALL OUR COMMUNITY HOME.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 26
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 26
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 10
6 Total number of volunteers (estimate if necessary) ............. 6 27
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 22,248
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 17,051
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 14,494,843 14,453,612
9 Program service revenue (Part VIII, line 2g) ......... 501,569 494,046
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,240,695 10,601,017
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 147,646 218,435
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 20,384,753 25,767,110
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 13,439,177 21,542,168
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 1,112,498 1,161,044
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 287,535    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,102,417 1,437,171
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 15,654,092 24,140,383
19 Revenue less expenses. Subtract line 18 from line 12....... 4,730,661 1,626,727
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 122,001,601 126,048,419
21 Total liabilities (Part X, line 26)............. 4,969,552 4,693,513
22 Net assets or fund balances. Subtract line 21 from line 20..... 117,032,049 121,354,906
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 (2024)
Form 990 (2024)
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: THE NORTH GEORGIA COMMUNITY FOUNDATION HELPS PEOPLE AND NON-PROFITS INVEST GENEROUSLY IN THE LIVES OF THOSE WHO CALL OUR COMMUNITY HOME.
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 $ 22,795,222 including grants of $ 21,542,168 ) (Revenue $ 175,035 )
GRANTS AND SCHOLARSHIPS THE NORTH GEORGIA COMMUNITY FOUNDATION OFFERS OUR DONORS THE OPPORTUNITY TO CREATE A LEGACY BY ESTABLISHING CHARITABLE FUNDS TO MAKE GRANTS TO SUPPORT NONPROFIT ORGANIZATIONS AND CAUSES IMPORTANT TO THEM. IN ADDITION, WE SUPPORT AREA NONPROFITS THROUGH OUR COMMUNITY IMPACT GRANT PROGRAM AND LOCAL STUDENTS THROUGH OUR SCHOLARSHIP PROGRAMS. DURING THE YEAR, WE AWARDED OVER 21 MILLION IN GRANTS AND SCHOLARSHIPS.
4b (Code:   ) (Expenses $ 481,052 including grants of $   ) (Revenue $ 319,011 )
SERVICE TO NONPROFITS THE NORTH GEORGIA COMMUNITY FOUNDATION IS COMMITTED TO SUPPORTING LOCAL NONPROFIT ORGANIZATIONS. THE FOUNDATION OFFERS AFFORDABLE OFFICE SPACE TO A WIDE VARIETY OF NONPROFITS. THE NORTH GEORGIA COMMUNITY FOUNDATION NONPROFIT CENTER IS HOME TO 14 LOCAL NONPROFIT ORGANIZATIONS. THROUGH THE NGCF G.R.O.W. PROGRAM, NGCF PROVIDES PROFESSIONAL DEVELOPMENT AND EDUCATIONAL OPPORTUNITIES TO ALL NONPROFITS IN NORTH GEORGIA. THIS ALLOWS NONPROFITS TO STRENGTHEN THEIR OPERATIONS AND BETTER ACHIEVE THEIR MISSIONS.
4c (Code:   ) (Expenses $ 167,074 including grants of $   ) (Revenue $   )
PROMOTING PHILANTHROPY THE COMMUNITY FOUNDATION PROVIDES PROFESSIONAL ADVISORS WITH THE INFORMATION THEY NEED TO ADD CHARITABLE GIVING AND PHILANTHROPIC PLANNING TO THE DISCUSSIONS THEY HAVE WITH THEIR CLIENTS. BY ACTIVELY WORKING WITH PROFESSIONAL ADVISORS, THE COMMUNITY FOUNDATION IS PROMOTING PHILANTHROPY IN THE NORTH GEORGIA COMMUNITY. THE COMMUNITY FOUNDATION ALSO MAKES PRESENTATION TO LOCAL COMMUNITY GROUPS TO ENCOURAGE PHILANTHROPY AND WORKS CLOSELY WITH FUNDHOLDERS TO HELP THEM MEET THEIR PHILANTHROPIC GOALS.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses23,443,348
Form 990 (2024)
Form 990 (2024)
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
 
No
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
Yes
 
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 VClick to see attachment
List of Attached Documents:
// Content
......
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 XII
Click to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
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. ....Click to see attachment
List of Attached Documents:
// Content
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............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
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...................Click to see attachment
List of Attached Documents:
// Content
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 (2024)
Form 990 (2024)
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
Yes
 
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
37
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 (2024)
Form 990 (2024)
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
10
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
Yes
 
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
Yes
 
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
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
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
 
No
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
No
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
 
No
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 (2024)
Form 990 (2024)
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
26
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
26
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
Yes
 
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:
LISA WARWICK340 JESSE JEWELL PARKWAY SE STE 605   GAINESVILLE,GA30501 (770) 535-7880
Form 990 (2024)
Form 990 (2024)
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) MICHELLE PRATER......................................................................
PRESIDENT-CE
40.00
.................
 
X   X       248,071 0 29,039
(2) LISA WARWICK......................................................................
SENIOR VP FI
40.00
.................
 
        X   134,959 0 24,184
(3) MEGAN EVANS......................................................................
VP COMMUNICA
40.00
.................
 
        X   109,071 0 18,111
(4) ANDY BANGS......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(5) SCOTT BARLOGA......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(6) MARK BELL......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(7) CHAD BLACK......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(8) JEFF COHEN......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(9) STEVE COOPER......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(10) CAROLE ANN DANIEL......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(11) CHARLIE FIVEASH......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(12) RANDALL FROST......................................................................
CHAIR
1.00
.................
 
X   X       0 0 0
(13) DON GRIMSLEY......................................................................
VICE CHAIR
1.00
.................
 
X   X       0 0 0
(14) KRISTI GRIFFIN......................................................................
TREASURER
1.00
.................
 
X   X       0 0 0
(15) LINDA HARDIE......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(16) BRIAN HORTON......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
(17) TOM JOHNSTON......................................................................
BOARD MEMBER
1.00
.................
 
X           0 0 0
Form 990 (2024)
Form 990 (2024)
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) CHRISTINA JONES........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(19) TRACY MOON........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(20) MARY HELEN MCGRUDER........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(21) STEVE MICKENS........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(22) TATE O'ROUKE........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(23) MARTHA SPENCE........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(24) ROBERT SHIPPEY........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(25) BRIAN STEINES........................................................................
SECRETARY
1.00
.......................  
X   X       0 0 0
(26) JOHN VARDEMAN........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(27) JASON VOYLES........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(28) MARY HART WILHEIT........................................................................
BOARD MEMBER
1.00
.......................  
X           0 0 0
(29) TREY WOOD........................................................................
BOARD MEMBER
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)......... 492,101   71,334
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 3
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 $100,000 of compensation from the organization  
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c 9,767
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 14,443,845
g Noncash contributions included in lines 1a - 1f:$ 1g 5,626,752
h Total. Add lines 1a-1f....... 14,453,612
 Program Service RevenueAmt Business Code
2a FOUNDATION FEES - OTHER 900099 269,284 269,284    
b OFFICE RENTAL TO NON PROFITS 900099 151,788 151,788    
c OTHER 900099 50,726 50,726    
d ADMINISTRATIVE FEES 900099 22,248   22,248  
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 494,046
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 6,895,036     6,895,036
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 27,025,060  
b Less: cost or other basis and sales expenses 7b 23,319,079  
c Gain or (loss) 7c 3,705,981  
d Net gain or (loss)......... 3,705,981 3,705,981    
8a Gross income from fundraising events (not including $ 9,767of contributions reported on line 1c). See Part IV, line 18 ....
8a 513,392
b Less: direct expenses ... 8b 294,957
c Net income or (loss) from fundraising events.. 218,435   218,435
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            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......  
12 Total revenue. See instructions..... 25,767,110 4,177,779 22,248 7,113,471
Form 990 (2024)
Form 990 (2024)
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 .... 20,734,343 20,734,343
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 807,825 807,825
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 ........... 248,070 74,421 24,807 148,842
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........ 668,303 374,786 247,081 46,436
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 49,400 24,216 14,657 10,527
9 Other employee benefits ....... 132,120 64,765 39,200 28,155
10 Payroll taxes ........... 63,151 30,957 18,737 13,457
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 49,605 48,418 742 445
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 33,263 33,263    
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 25,663 22,991 1,671 1,001
12 Advertising and promotion .... 26,166 12,827 7,763 5,576
13 Office expenses ....... 111,931 100,279 7,286 4,366
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 257,424 230,441 16,874 10,109
17 Travel ............ 51,638 25,313 15,321 11,004
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 152,972 137,048 9,958 5,966
23 Insurance ... 42,339 37,932 2,756 1,651
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 PROGRAM EXPENSE 627,438 627,438    
b OTHER 43,087 43,087    
c BOARD AND COMMITTEE EXP 12,998 12,998    
d INCOME TAX 2,647   2,647  
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 24,140,383 23,443,348 409,500 287,535
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 (2024)
Form 990 (2024)
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 ........ 3,977,073 1 3,347,710
2 Savings and temporary cash investments .........   2  
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 346,939 4 393,228
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 ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 23,922 9 14,880
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 3,512,825
b Less: accumulated depreciation 10b 1,379,771 2,286,025 10c 2,133,054
11 Investments—publicly traded securities . 113,628,372 11 118,599,679
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 ........... 1,739,270 15 1,559,868
16 Total assets. Add lines 1 through 15 (must equal line 33)... 122,001,601 16 126,048,419
Liabilities 17 Accounts payable and accrued expenses ..... 48,163 17 23,070
18 Grants payable ...   18  
19 Deferred revenue ......... 12,600 19 1,824
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 4,908,789 25 4,668,619
26 Total liabilities. Add lines 17 through 25.. 4,969,552 26 4,693,513
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 .......... 110,722,302 27 114,662,093
28 Net assets with donor restrictions ........... 6,309,747 28 6,692,813
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 ........... 117,032,049 32 121,354,906
33 Total liabilities and net assets/fund balances ........ 122,001,601 33 126,048,419
Form 990 (2024)
Form 990 (2024)
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
25,767,110
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
24,140,383
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
1,626,727
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
117,032,049
5
Net unrealized gains (losses) on investments ...............
5
2,696,130
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
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
121,354,906
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 (2024)
Form 990 (2024)
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
2024
Open to Public
Inspection
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
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
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
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) 2024

Schedule A (Form 990) 2024
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) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 14,670,221 20,306,402 17,941,942 14,494,843 14,453,612 81,867,020
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 14,670,221 20,306,402 17,941,942 14,494,843 14,453,612 81,867,020
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) .. 15,421,194
6 Public support. Subtract line 5 from line 4. 66,445,826
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 14,670,221 20,306,402 17,941,942 14,494,843 14,453,612 81,867,020
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 2,101,247 5,588,423 2,583,329 4,252,085 6,895,036 21,420,120
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 215,931 224,889 153,053 160,407 235,486 989,766
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 18,336 7,126 8,458     33,920
11 Total support. Add lines 7 through 10 104,310,826
12
12
2,579,039
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
63.700 %
15
15
60.400 %
16a
33 1/3% support test—2024. 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—2023. 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—2024. 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—2023. 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) 2024

Schedule A (Form 990) 2024
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) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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-2024. 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—2023. 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) 2024

Schedule A (Form 990) 2024
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) 2024

Schedule A (Form 990) 2024
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) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
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 2024 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-2024
(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, 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 2024. 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 2025. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
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
PART II, LINE 10 PROGRAM SERVICE REVENUE 33,920
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
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
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number
58-1610318
Part I
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
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.) $  
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) (Rev. 1-2025)
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
Open to Public Inspection
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
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 ......... 177  
2 Aggregate value of contributions to (during year) 10,396,594  
3 Aggregate value of grants from (during year) 8,474,374  
4 Aggregate value at end of year ........ 48,890,542  
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 $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
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) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 2,939,135
d Additions during the year ............................ 1d 307,841
e Distributions during the year .......................... 1e 113,376
f Ending balance ................................ 1f 3,133,600
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 .... 24,141,292 23,975,425 21,989,019 16,943,501 12,933,193
b Contributions ... 2,600,203 1,689,407 6,770,243 4,254,016 1,982,283
c Net investment earnings, gains, and losses 2,415,425 3,517,355 -4,023,083 2,442,403 2,606,482
d Grants or scholarships ... -2,655,579 -4,773,451 -528,961 -1,283,297 -436,380
e Other expenditures for facilities
and programs ...
-5,692,033        
f Administrative expenses .... -203,934 -267,444 -231,793 -200,722 -142,077
g End of year balance ...... 20,605,374 24,141,292 23,975,425 22,155,901 16,943,501
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 arrow  
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 .....   567,689 567,689
b Buildings ....   2,177,649 1,090,679 1,086,970
c Leasehold improvements   355,536 71,107 284,429
d Equipment ....   311,039 150,413 160,626
e Other .....   100,912 67,572 33,340
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 2,133,054
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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  
LIABILITIES UNDER SPLIT INTEREST AG 2,987,744
OPERATING LEASE LIABILITY 1,559,868
ANNUITY LIABILITIES 120,367
SECURITY DEPOSIT 640





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 4,668,619
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) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 23,970,090
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 2,696,130
b Donated services and use of facilities ......... 2b 23,594
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 294,958
e Add lines 2a through 2d ..................... 2e 3,014,682
3 Subtract line 2e from line 1.................. 3 20,955,408
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  
b Other (Describe in Part XIII.) ........... 4b 4,811,702
c Add lines 4a and 4b.................... 4c 4,811,702
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 25,767,110
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 16,111,323
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a 23,594
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 294,958
e Add lines 2a through 2d.................... 2e 318,552
3 Subtract line 2e from line 1................... 3 15,792,771
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  
b Other (Describe in Part XIII.) ........... 4b 8,347,612
c Add lines 4a and 4b..................... 4c 8,347,612
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 24,140,383
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
SCHEDULE D, PAGE 2, PART IV, LINE 1B THE FOUNDATION ACTS AS TRUSTEE FOR VARIOUS TRUSTS AND FOUNDATIONS THAT MAINTAIN THEIR ASSETS AT THE NORTH GEORGIA COMMUNITY FOUNDATION. THE FOUNDATION DOES NOT HAVE VARIANCE POWER AS TRUSTEE AND HAS REPORTED THESE AMOUNTS IN PRIOR YEARS AS BOTH AN ASSET AND A LIABILITY.
SCHEDULE D, PAGE 3, PART X NOTE 16 UNCERTAIN TAX POSITIONS EFFECTIVE JANUARY 1, 2010, THE FOUNDATION IMPLEMENTED THE NEW ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD FASB ASC 740, INCOME TAXES. THE GUIDANCE PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2024, THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION HAS VARIOUS REVENUE FROM CHARGES FOR SERVICES WHICH CREATES UNRELATED BUSINESS INCOME TAX. THE FOUNDATION PAYS THE REQUIRED FEDERAL AND STATE INCOME TAX AT THE CORPORATE TAX RATES. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2021
SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS EXPENSE 294,958
SCHEDULE D, PAGE 4, PART XI, LINE 4B ASC 958 - AGENCY FUND REVENUE 4,811,702
SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS EXPENSE 294,958
SCHEDULE D, PAGE 4, PART XII, LINE 4B ASC 958 HELD FOR OTHERS GRANTS 8,347,612
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


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SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser)
(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity
(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i)
(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

REGION 2 RTAC E
(event type)
(b) Event #2

FORSYTH COUNTY
(event type)
(c) Other events

7
(total number)
(d) Total events
(add col. (a) through col. (c))

1

Gross receipts . . . . .

123,990

79,737

202,344

406,071

2

Less: Contributions . . . .

 

 

 

 
3 Gross income (line 1 minus
line 2) . . . . . .

123,990

79,737

202,344

406,071



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . .        
7 Food and beverages . . .        
8 Entertainment . . . .        
9 Other direct expenses . . . 55,238 24,421 190,695 270,354
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 270,354
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow 135,717
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo
(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1

Gross revenue . . . . .

 

 

 

 
VerticalDirectExpenses

2

Cash prizes . . . . .

 

 

 

 

3

Noncash prizes . . . .

 

 

 

 

4

Rent/facility costs . . . .

 

 

 

 

5

Other direct expenses . . .

 

 

 

 


6


Volunteer labor . . . .
%
%
%


7

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

 

8

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
Additional Data


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Schedule I
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number
58-1610318
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) ABOUT FACE-USA
188 TRI COUNTY PLAZA
CUMMING,GA30040
46-3950443 3 21,920       HUMAN SERVICES
(2) ALEXANDER - THARPE FUND
150 BOBBY DODD WAY
ATLANTA,GA30332
58-6043226 3 62,350       EDUCATION
(3) ALLIANCE ACADEMY FOR INNOVATION
1100 LANIER 400 PARKWAY
CUMMING,GA30040
83-0580486 3 6,340       EDUCATION
(4) AMERICAN HEART ASSOCIATION
519 E 4TH ST
CHATTANOOGA,TN37403
13-5613797 3 9,800       HEALTH
(5) ANGEL HOUSE OF GEORGIA
838 MAPLE STREET SW
GAINESVILLE,GA30501
45-0908910 3 15,000       HEALTH
(6) ASBURY CHAPEL
P O BOX 797
GAINESVILLE,GA30503
92-1202151 3 14,500       RELIGION
(7) ATHENS TECH FOUNDATION INC
800 HIGHWAY 29 NORTH
ATHENS,GA306011500
58-1824771 3 1,147,635       EDUCATION
(8) ATLANTA BOTANICAL GARDEN
1345 PIEDMONT AVE NE
ATLANTA,GA30309
58-1313284 3 6,000       ENVIRONMENTAL
(9) ATLANTA ROAD CHURCH OF CHRIST
902 ATLANTA HIGHWAY
GAINESVILLE,GA30501
58-1439463 3 20,250       RELIGION
(10) ATLANTA YOUTH ACADEMIES INC
2120 FORREST PARK RD SE
ATLANTA,GA30315
58-2486405 3 18,800       EDUCATION
(11) AUBURN UNIVERSITY FOUNDATION
107 COMER HALL
AUBURN UNIVERSITY,AL36849
63-6022422 3 100,000       EDUCATION
(12) AUSTIN CLASSICAL GUITAR SOCIETY
PO BOX 4072
AUSTIN,TX78765
74-2595883 3 6,000       ARTS & CULTURE
(13) BALD RIDGE LODGE INC
505 LAKELAND PLAZA 302
CUMMING,GA30040
20-3690682 3 20,000       HUMAN SERVICES
(14) BARTOW EDUCATION FOUNDATION INC
65 GILREATH ROAD
CARTERSVILLE,GA30121
04-3673036 3 12,783       EDUCATION
(15) BEYOND LIMITS THERAPEUTIC RIDING IN
P O BOX 82
EMERSON,GA30137
46-3677986 3 10,400       HUMAN SERVICES
(16) BIG CREEK ELEMENTARY
1994 PEACHTREE PARKWAY
CUMMING,GA30041
58-6000243 3 10,165       EDUCATION
(17) BLOOM ENTERPRISES OF GEORGIA INC F
PO BOX 1583
GAINESVILLE,GA30503
45-4663274 3 8,200       HUMAN SERVICES
(18) BMORE LEARNING
3578 HOPE ROAD
CUMMING,GA30041
84-4383122 3 7,000       EDUCATION
(19) BOY SCOUTS OF AMERICA - NORTHEAST G
PO BOX 399
JEFFERSON,GA30549
58-0566207 3 7,000       EDUCATION
(20) BOYS & GIRLS CLUBS OF LANIER
PO BOX 691
GAINESVILLE,GA30501
58-0656890 3 1,302,250       HUMAN SERVICES
(21) BRANDYWINE ELEMENTARY SCHOOL
175 MARTIN DRIVE
ALPHARETTA,GA30004
58-6000243 3 6,515       EDUCATION
(22) BRENAU UNIVERSITY
500 WASHINGTON ST SE BOX 16
GAINESVILLE,GA30501
58-0566143 3 139,990       EDUCATION
(23) BROOKWOOD ELEMENTARY
2980 VAUGHN DRIVE
CUMMING,GA30041
58-6000243 3 5,265       EDUCATION
(24) BUFORD CHURCH OF CHRIST INC
1135 CHATHAM ROAD
BUFORD,GA30518
58-1405585 3 96,258       RELIGION
(25) BYRON HERBERT REECE SOCIETY
PO BOX 811
YOUNG HARRIS,GA30582
74-3085856 3 7,500       HUMAN SERVICES
(26) CALVIN SIMMONS FOUNDATIONAL MINISTR
515 NORTH CHURCH STREET
THOMASTON,GA30286
58-2054163 3 30,500       RELIGION
(27) CAREGIVER'S HOPE INC
PO BOX 94173
ATLANTA,GA30377
77-0642833 3 7,000       HUMAN SERVICES
(28) CASA OF FORSYTH COUNTY INC
3250 KEITH BRIDGE ROAD
CUMMING,GA30041
20-0481980 3 7,600       HUMAN SERVICES
(29) CENTER POINT INC
1050 ELEPHANT TRAIL
GAINESVILLE,GA30501
58-1022054 3 144,660       HUMAN SERVICES
(30) CG JUNG SOCIETY OF ATLANTA INC
1266 WEST PACES FERRY ROAD NW
ATLANTA,GA30301
58-1868745 3 11,500       ARTS & CULTURE
(31) CHATTAHOOCHEE BAPTIST ASSOCIATION
1220 MCEVER ROAD
GAINESVILLE,GA30504
58-6014094 3 10,600       HUMAN SERVICES
(32) CHATTAHOOCHEE ELEMENTARY
2800 HOLTZCLAW ROAD
CUMMING,GA30041
58-6000243 3 16,509       EDUCATION
(33) CHATTAHOOCHEE VALLEY EDUCATIONAL FO
PO BOX 1030
LANETT,AL368631030
23-7061995 3 8,000       EDUCATION
(34) CHESTATEE ELEMENTARY SCHOOL
6945 KEITH BRIDGE ROAD
GAINESVILLE,GA30506
58-6000243 3 11,415       EDUCATION
(35) CHILDREN'S CENTER FOR HOPE AND HEAL
PO BOX 907401
GAINESVILLE,GA30501
58-1718580 3 30,500       HUMAN SERVICES
(36) CHILDREN'S HEALTHCARE OF ATLANTA FO
1575 NORTHEAST EXPRESSWAY
ATLANTA,GA30329
90-0779996 3 4,896,350       HEALTH
(37) CHRIST PLACE CHURCH
3428 ATLANTA HIGHWAY
FLOWERY BRANCH,GA30542
58-1529610 3 13,000       RELIGION
(38) CHURCH OF THE APOSTLES
32 GRANT ROAD WEST
DAWSONVILLE,GA30534
58-1962814 3 6,000       RELIGION
(39) CHURCH ON THE HILL
PO BOX 568
BRASELTON,GA30517
58-1866161 3 20,000       RELIGION
(40) CITY OF GAINESVILLE
300 HENRY WARD WAY
GAINESVILLE,GA30501
58-6000581 GOV 15,000       CIVIC/COMMUNITY
(41) COAL MOUNTAIN ELEMENTARY
3455 COAL MOUNTAIN DRIVE
CUMMING,GA30028
58-6000243 3 11,015       EDUCATION
(42) COMMUNITY FOUNDATION OF JACKSON HOL
PO BOX 574
JACKSON,WY83002
83-0308856 3 10,000       EDUCATION
(43) COMMUNITY PARTNERSHIPRABUN COUNTY
837 HWY 76 W
CLAYTON,GA30525
58-2060125 3 8,250       HUMAN SERVICES
(44) CONCRETE JUNGLE
1050 OAKLEIGH DRIVE EAST POINT GA
ATLANTA,GA30344
90-0730229 3 15,000       HUMAN SERVICES
(45) CORNER FARMS FORSYTH
2973 SAMPLES ROAD
CUMMING,GA30041
92-1387001 3 315,000       HUMAN SERVICES
(46) CROSS TRAINING SPORTS CAMP INC
PO BOX 526
CLERMONT,GA30527
43-1991487 3 60,000       RELIGION
(47) DAHLONEGA LUMPKIN CO HUMANE SOCIETY
P O BOX 535
DAHLONEGA,GA30533
58-1829089 3 7,000       ANIMAL WELFARE
(48) DENMARK HIGH SCHOOL
645 MULLINAX ROAD
ALPHARETTA,GA30004
58-6000243 3 10,340       EDUCATION
(49) DOCTORS WITHOUT BORDERS
PO BOX 5030
HAGERSTOWN,MD21741
13-3433452 3 5,500       HEALTH
(50) DRUG AWARENESS INC
664 LANIER PARK DRIVE
GAINESVILLE,GA30501
83-0897362 3 37,000       HUMAN SERVICES
(51) EAGLE RANCH INC
PO BOX 7200
CHESTNUT MOUNTAIN,GA30502
58-1497408 3 113,535       HUMAN SERVICES
(52) EAST FORSYTH HIGH SCHOOL
8910 JOT EM DOWN RD
GAINESVILLE,GA30506
58-6000243 3 27,840       ARTS & CULTURE
(53) EAST HALL HIGH SCHOOL
3534 EAST HALL ROAD
GAINESVILLE,GA30507
58-6000256 GOV 6,000       EDUCATION
(54) EDMONDSON TELFORD CENTER FOR CHILDR
603 WASHINGTON STREET NW
GAINESVILLE,GA30501
58-2250500 3 27,900       HUMAN SERVICES
(55) ELACHEE NATURE SCIENCE CENTER INC
2125 ELACHEE DRIVE
GAINESVILLE,GA30504
58-1643768 3 90,562       ENVIRONMENTAL
(56) EMERGENCY DIVE RESPONSE TEAM INC
2079 PINE TREE DR APT 55
BUFORD,GA30518
92-2630645 3 8,000       HUMAN SERVICES
(57) ENOTAH CASA
PO BOX 2198
DAHLONEGA,GA30533
58-2467159 3 15,000       HUMAN SERVICES
(58) ETC GEORGIA INC
3309 BOLD SPRINGS RD
DACULA,GA30019
83-0578635 3 16,472       HUMAN SERVICES
(59) EXTRA SPECIAL PEOPLE
3 CENTRAL PLAZA BOX 155
ROME,GA30161
58-1710803 3 15,000       HUMAN SERVICES
(60) FAITH INC
PO BOX 1964
CLAYTON,GA30525
58-2176046 3 17,800       HUMAN SERVICES
(61) FAMILIES 4 FAMILIES INC
3915 HARRISON ROAD
LOGANVILLE,GA30052
81-4150247 3 22,500       HUMAN SERVICES
(62) FAMILY PROMISE OF FORSYTH COUNTY
PO BOX 3305
CUMMING,GA30028
46-5664080 3 5,250       HUMAN SERVICES
(63) FAMILY PROMISE OF HALL COUNTY
3606 MCEVER ROAD
OAKWOOD,GA30566
27-5544034 3 88,200       HUMAN SERVICES
(64) FIRST BAPTIST CHURCH OF GAINESVILLE
751 GREEN STREET NW
GAINESVILLE,GA30501
58-0622975 3 5,681       RELIGION
(65) FIRST BAPTIST CHURCH OF JEFFERSON
PO BOX 395
JEFFERSON,GA30549
58-6120518 3 26,400       RELIGION
(66) FIRST FREE WILL BAPTIST CHURCH
259 TUSQUITTEE STREET
HAYESVILLE,NC28904
84-1720444 3 10,000       RELIGION
(67) FIRST PRESBYTERIAN CHURCH OF GAINES
800 S ENOTA DRIVE NE
GAINESVILLE,GA30501
58-6011388 3 38,400       RELIGION
(68) FLAT CREEK BAPTIST CHURCH
5504 FLAT CREEK ROAD
GAINESVILLE,GA30504
58-1523794 3 8,400       RELIGION
(69) FOOD BANK OF NORTHEAST GEORGIA
46 PLAZA WAY
CLAYTON,GA30525
58-1938066 3 10,500       HUMAN SERVICES
(70) FOR HIS KINGDOM MISSIONS
PO BOX 620
MURRAYVILLE,GA30564
20-8291520 3 7,500       RELIGION
(71) FORSYTH CENTRAL HIGH SCHOOL
131 ALMON C HILL DRIVE
CUMMING,GA30040
58-6000243 GOV 7,340       EDUCATION
(72) FORSYTH COUNTY COMMUNITY CONNECTION
133 SAMARITAN DRIVE
CUMMING,GA30040
58-2099754 3 5,875       HUMAN SERVICES
(73) FORSYTH COUNTY PUBLIC LIBRARY
585 DAHLONEGA ROAD
CUMMING,GA30040
58-2228307 GOV 10,550       ARTS & CULTURE
(74) FORSYTH COUNTY PUBLIC SCHOOLS
1120 DAHLONEGA HIGHWAY
CUMMING,GA30040
58-6000243 GOV 18,299       ARTS & CULTURE
(75) FOXFIRE FUND
PO BOX 541
MOUNTAIN CITY,GA30562
23-7022599 3 7,850       ARTS & CULTURE
(76) FRANKIE AND ANDY'S PLACE
653 GAINESVILLE HIGHWAY
WINDER,GA30680
47-5260905 3 33,200       ANIMAL WELFARE
(77) FRANKLIN COUNTY SCHOOL SYSTEM
280 BUSHA ROAD
CARNESVILLE,GA30521
58-6000244 GOV 43,850       EDUCATION
(78) FURMAN UNIVERSITY FOUNDATION INC
3300 POINTSETT HIGHWAY
GREENVILLE,SC29613
57-1061363 3 10,000       EDUCATION
(79) GAINESVILLE FIRST UNITED METHODIST
2780 THOMPSON BRIDGE RD
GAINESVILLE,GA30506
58-0641234 3 318,700       RELIGION
(80) GAINESVILLE HIGH SCHOOL
C/O GAINESVILLE CITY SCHOOLS
GAINESVILLE,GA30501
58-6000152 GOV 10,500       EDUCATION
(81) GAINESVILLE PARKS AND RECREATION FO
830 GREEN STREET NE
GAINESVILLE,GA30501
58-2263214 GOV 29,157       CIVIC/COMMUNITY
(82) GAINESVILLE-HALL COUNTY COMMUNITY C
430 PRIOR STREET SE
GAINESVILLE,GA30501
58-1591227 GOV 20,000       HUMAN SERVICES
(83) GATEWAY DOMESTIC VIOLENCE CENTER
PO BOX 2962
GAINESVILLE,GA305032962
58-1447674 3 18,800       HUMAN SERVICES
(84) GEORGIA FORESTWATCH
81 CROWN MOUNTAIN PLACE
DAHLONEGA,GA30533
58-2188475 3 5,100       ENVIRONMENTAL
(85) GEORGIA MOUNTAIN FOOD BANK
PO BOX 233
GAINESVILLE,GA30503
26-2787610 3 74,000       HUMAN SERVICES
(86) GEORGIA MOUNTAIN WOMEN'S CENTER IN
PO BOX 833
CORNELIA,GA30531
58-1766060 3 22,432       HUMAN SERVICES
(87) GEORGIA MOUNTAINS YMCA
2455 YMCA DRIVE
GAINESVILLE,GA30501
58-2203268 3 15,000       HUMAN SERVICES
(88) GEORGIA TECH ATHLETIC ASSOCIATION
150 BOBBY DODD WAY NW
ATLANTA,GA30332
58-0622514 3 25,000       EDUCATION
(89) GEORGIA TECH FOUNDATION
760 SPRING STREET SUITE 400
ATLANTA,GA30308
58-6043294 3 37,970       EDUCATION
(90) GHS BIG RED THEATRE BOOSTER INC
830 CENTURY PLACE
GAINESVILLE,GA30501
88-4110237 3 13,000       EDUCATION
(91) GIRL SCOUTS OF HISTORIC GEORGIA IN
535 SPRING STREET SE
GAINESVILLE,GA30501
58-0566191 3 18,650       EDUCATION
(92) GOOD NEWS AT NOON INC
PO BOX 1577
GAINESVILLE,GA30503
58-1895047 3 10,000       HUMAN SERVICES
(93) GOOD NEWS CLINICS
PO BOX 2683
GAINESVILLE,GA30503
58-2058853 3 4,680,506       HEALTH
(94) GOOD SHEPHERD LUTHERAN CHURCH
600 S ENOTA DRIVE NE
GAINESVILLE,GA30501
58-1077602 3 12,400       RELIGION
(95) GRACE EPISCOPAL CHURCH
422 BRENAU AVENUE
GAINESVILLE,GA30501
58-1524654 3 59,520       RELIGION
(96) HABERSHAM COUNTY UNITED WAY INC
PO BOX 572
CORNELIA,GA30531
58-1416241 3 206,903       HUMAN SERVICES
(97) HABITAT FOR HUMANITY OF HALL COUNTY
PO BOX 2514
GAINESVILLE,GA30503
58-1849321 3 8,700       HUMAN SERVICES
(98) HABITAT FOR HUMANITY OF HALL COUNTY
2380 MURPHY BOULEVARD
GAINESVILLE,GA30504
58-1849321 3 5,940       HUMAN SERVICES
(99) HALL COUNTY DEPARTMENT OF FAMILY AN
970 MCEVER ROAD
GAINESVILLE,GA30504
58-6000256 3 7,000       HUMAN SERVICES
(100) HALL DAWSON CASA PROGRAM INC
P O BOX 907471
GAINESVILLE,GA30501
58-2034915 3 93,700       HUMAN SERVICES
(101) HART PARTNERS INC
110 BENSON STREET
HARTWELL,GA30643
58-2494811 3 12,500       EDUCATION
(102) HISPANIC ALLIANCE GA
PO BOX 1674
GAINESVILLE,GA30503
81-4556909 3 62,500       HUMAN SERVICES
(103) HOPE FOR HALL
PO BOX 1764
OAKWOOD,GA30566
92-1819091 3 25,000       EDUCATION
(104) HUGS FOR HARRISON INC
1299 SPRINGDALE ROAD
GAINESVILLE,GA30501
92-0890253 3 10,000       HUMAN SERVICES
(105) HUMANE SOCIETY OF NORTHEAST GEORGIA
845 W RIDGE ROAD
GAINESVILLE,GA30506
58-0678817 3 547,212       ANIMAL WELFARE
(106) IKAIKA HAWAII WATERMANS ACADEMY
4013 LURLINE DR
HONOLULU,HI96816
46-2388864 3 8,000       EDUCATION
(107) JACK P NIX PRIMARY SCHOOL
342 WEST KYTLE STREET
CLEVELAND,GA30528
58-6000346 3 40,000       EDUCATION
(108) JACKSON COUNTY COMMUNITY OUTREACH
PO BOX 746
COMMERCE,GA30529
58-2502517 3 6,000       EDUCATION
(109) JEFFERSON SCHOOL SYSTEM FOUNDATION
PO BOX 624
JEFFERSON,GA30549
58-1519680 3 15,738       EDUCATION
(110) JUDICIAL WATCH
PO BOX 96234
WASHINGTON,DC200906234
52-1885088 3 25,000       EDUCATION
(111) JUNIOR ACHIEVEMENT OF GEORGIA
275 NORTHSIDE DRIVE NW
ATLANTA,GA30314
58-0598050 3 14,500       EDUCATION
(112) JUNIOR LEAGUE OF GAINESVILLE-HALL C
PO BOX 1472
GAINESVILLE,GA30503
58-6003789 3 43,870       CIVIC/COMMUNITY
(113) JUST PEOPLE INC
1412 OAKBROOK DRIVE
NORCROSS,GA30093
58-2207476 3 100,000       HUMAN SERVICES
(114) KALAMAZOO COLLEGE
1200 ACADEMY STREET
KALAMAZOO,MI49006
38-1358014 3 20,000       EDUCATION
(115) KAPPA ALPHA THETA FOUNDATION
8740 FOUNDERS ROAD
INDIANAPOLIS,IN46268
36-6066531 3 20,000       EDUCATION
(116) KEATON FRANKLIN COKER FOUNDATION IN
PO BOX 1517
GAINESVILLE,GA30503
47-2023349 3 6,000       HUMAN SERVICES
(117) KELLY MILL ELEMENTARY SCHOOL
1180 CHAMBLEE GAP ROAD
CUMMING,GA30040
58-6000243 3 7,935       EDUCATION
(118) KENNESAW STATE UNIVERSITY FOUNDATIO
1000 CHASTAIN ROAD MAILBOX 9101
KENNESAW,GA30144
23-7034345 3 25,000       EDUCATION
(119) KNOX MARTIN FOUNDATION FOR BRAIN CA
700 LINDSAY BAKER COURT
GAINESVILLE,GA30506
86-3948612 3 23,750       HEALTH
(120) KYLE PEASE FOUNDATION INC
2566 SHALLOWFORD ROAD
ATLANTA,GA30345
27-4563077 3 10,000       HUMAN SERVICES
(121) LAKE LANIER OLYMPIC PARK FOUNDATION
PO BOX 369
GAINESVILLE,GA30503
58-2094780 3 33,000       ENVIRONMENTAL
(122) LAKE LANIER ROWING CLUB INC
3105 CLARKS BRIDGE ROAD
GAINESVILLE,GA30506
58-2223024 3 24,600       CIVIC/COMMUNITY
(123) LAKE POINT CHURCH
PO BOX 106
EMERSON,GA30137
45-4607770 3 51,560       RELIGION
(124) LAKEVIEW ACADEMY
796 LAKEVIEW DRIVE
GAINESVILLE,GA30501
58-1077096 3 73,500       EDUCATION
(125) LAKEWOOD BAPTIST CHURCH
2235 THOMPSON BRIDGE ROAD
GAINESVILLE,GA30501
58-0673190 3 11,000       RELIGION
(126) LANIER TECHNICAL COLLEGE
2535 LANIER TECH DRIVE
GAINESVILLE,GA30507
58-0964324 3 7,998       EDUCATION
(127) LEADERSHIP GEORGIA
3372 PEACHTREE ROAD NE
ATLANTA,GA30326
58-1329285 3 19,000       EDUCATION
(128) LEKOTEK OF GEORGIA INC
1901 MONTREAL ROAD
TUCKER,GA30084
58-1535266 3 7,000       EDUCATION
(129) LITTLE MILL MIDDLE SCHOOL
6800 LITTLE MILL ROAD
CUMMING,GA30041
58-6000243 3 11,340       EDUCATION
(130) MAKE A WISH FOUNDATION OF GEORGIA
1775 THE EXCHANGE SE SUITE 200
ATLANTA,GA30339
58-2146828 3 24,000       HUMAN SERVICES
(131) MENTOR ME - NORTH GEORGIA INC
PO BOX 2053
CUMMING,GA30028
26-2202642 3 5,500       EDUCATION
(132) MOSSY CREEK ELEMENTARY SCHOOL
128 HORACE FITZPATRICK DRIVE
CLEVELAND,GA30528
58-6000346 GOV 40,000       EDUCATION
(133) MY SISTER'S PLACE
PO BOX 908492
GAINESVILLE,GA30503
16-1619238 3 47,200       HUMAN SERVICES
(134) NEW HAVEN CHURCH
615 WHITE SULPHUR RD
GAINESVILLE,GA30501
58-2187757 3 7,000       RELIGION
(135) NORTH FORSYTH HIGH SCHOOL
3635 COAL MOUNTAIN DRIVE
CUMMING,GA30028
58-6000243 GOV 6,340       EDUCATION
(136) NORTH FORSYTH MIDDLE SCHOOL
3645 COAL MOUNTAIN DRIVE
CUMMING,GA30028
58-6000243 GOV 6,840       EDUCATION
(137) NORTH GEORGIA LAND TRUST INC
200 EE BUTLER PARKWAY
GAINESVILLE,GA30501
93-4974640 3 7,500       ENVIRONMENTAL
(138) NORTH GEORGIA WORKS INC
PO BOX 2458
GAINESVILLE,GA30503
82-2428323 3 18,400       HUMAN SERVICES
(139) NORTHEAST GEORGIA HEALTH SYSTEM FOU
2150 LIMESTONE PARKWAY SUITE 115
GAINESVILLE,GA30501
58-1694820 3 922,900       HEALTH
(140) NORTHEAST GEORGIA HISTORY CENTER
PO BOX 1451
GAINESVILLE,GA305031451
58-1443900 3 285,000       ARTS & CULTURE
(141) ONE CHILD EL SALVADOR INC
PO BOX 274
DAHLONEGA,GA30533
83-2029118 3 8,000       HUMAN SERVICES
(142) ORCHARD
PO BOX 18577
ATLANTA,GA31126
58-2429274 3 8,000       RELIGION
(143) OTWELL MIDDLE SCHOOL
605 TRIBBLE GAP ROAD
CUMMING,GA30040
58-6000243 3 6,340       EDUCATION
(144) PARK CITY COMMUNITY CHURCH
4501 N HWY 224
PARK CITY,UT84098
87-0395038 3 15,000       RELIGION
(145) PATH UNITED
P O BOX 1087
LOGANVILLE,GA30052
45-3861248 3 11,524       HUMAN SERVICES
(146) PAWS ANIMAL WELFARE SERVICES
15 SOUTH 1750 EAST
DRIGGS,ID83422
83-0326768 3 10,000       ANIMAL WELFARE
(147) PERIMETER SCHOOL
9500 MEDLOCK BRIDGE ROAD
JOHNS CREEK,GA30097
58-1348544 3 16,000       EDUCATION
(148) PIEDMONT CASA INC
PO BOX 605
JEFFERSON,GA30549
58-2537970 3 9,450       HUMAN SERVICES
(149) PINEY GROVE MIDDLE SCHOOL
8135 MAJORS ROAD
CUMMING,GA30041
58-6000243 3 6,740       EDUCATION
(150) PREVENT BLINDNESS GEORGIA
270 CARPENTER DR NE
ATLANTA,GA30328
58-6050305 3 15,000       HEALTH
(151) QUINLAN VISUAL ARTS CENTER
3033 STILLWATER DRIVE
GAINESVILLE,GA30506
58-6040517 3 51,750       ARTS & CULTURE
(152) RABUN COUNTY SCHOOL SYSTEM
963 TIGER CONNECTOR
TIGER,GA30576
58-6000308 GOV 7,000       EDUCATION
(153) RABUN GAP - NACOOCHEE SCHOOL
339 NACOOCHEE DRIVE
RABUN GAP,GA30568
58-0593430 3 6,415       EDUCATION
(154) RABUN PICKLEBALL CLUB INC
PO BOX 112
TIGER,GA30576
88-3386790 3 10,000       CIVIC/COMMUNITY
(155) RAPE RESPONSE
615 OAK STREET
GAINEVILLE,GA30503
58-1788134 3 36,500       HUMAN SERVICES
(156) RESTORE 5-10 FOUNDATION INC
PO BOX 908822
GAINESVILLE,GA30501
87-4151347 3 10,000       HUMAN SERVICES
(157) RICHARD'S KIDS INC
PO BOX 68
CLAYTON,GA30525
20-1702630 3 8,450       HUMAN SERVICES
(158) RIVERWATCH MIDDLE SCHOOL
610 JAMES BURGESS ROAD
SUWANEE,GA30024
58-6000243 3 10,868       EDUCATION
(159) ROCK SPRINGS CHURCH
219 ROCK SPRINGS ROAD
MILNER,GA30257
58-2619515 3 11,000       RELIGION
(160) SAGE MOUNTAIN
PO BOX 681596
PARK CITY,UT84068
46-2870762 3 9,400       ANIMAL WELFARE
(161) SAMARITAN'S PURSE
PO BOX 3000
BOONE,NC28607
58-1437002 3 23,500       HUMAN SERVICES
(162) SANDRA DUNAGAN DEAL ELEMENTARY SCHO
2850 RAMSEY ROAD
GAINESVILLE,GA30501
58-6000256 3 11,500       EDUCATION
(163) SAUTEE NACOOCHEE COMMUNITY ASSOCIAT
283 HIGHWAY 255 N
SAUTEE NACOOCHEE,GA30571
58-1655784 3 138,923       ARTS & CULTURE
(164) SAUTEE-NACOOCHEE COMMUNITY ASSOCIAT
P O BOX 460
SAUTEE NACOOCHEE,GA30571
58-1655784 3 270,956       ARTS & CULTURE
(165) SAWNEE ASSOCIATION OF THE ARTS INC
111 PILGRIM MILL ROAD
CUMMING,GA30040
58-1562321 3 5,500       ARTS & CULTURE
(166) SAWNEE BALLET THEATRE INC
543 LAKE CENTER PKWY
CUMMING,GA30040
58-2006008 3 10,000       ARTS & CULTURE
(167) SER FAMILIA
1000 COBB PLACE BLVD NW
KENNESAW,GA30144
35-2166123 3 22,500       HUMAN SERVICES
(168) SETTLES BRIDGE ELEMENTARY
600 JAMES BURGESS ROAD
SUWANEE,GA30024
58-6000243 3 5,439       EDUCATION
(169) SEWANEE UNIVERSITY OF THE SOUTH
735 UNIVERSITY AVENUE
SEWANEE,TN37383
62-0475697 3 10,000       EDUCATION
(170) SGT DP LAND MEMORIAL LODGE 82 INC
PO BOX 1374
CUMMING,GA30028
58-2014065 3 10,084       HUMAN SERVICES
(171) SHARING GODS LIGHT INC
4668 QUAILWOOD DRIVE
FLOWERY BRANCH,GA30542
04-3624275 3 10,682       RELIGION
(172) SHEPHERD CENTER FOUNDATION
2020 PEACHTREE ROAD NW
ATLANTA,GA30309
20-1238224 3 31,400       HEALTH
(173) SID WEBER MEMORIAL CANCER FUND
PO BOX 485
RABUN GAP,GA30568
20-2394931 3 31,400       HUMAN SERVICES
(174) SILVER CITY ELEMENTARY
6200 DAHLONEGA HWY
CUMMING,GA30028
58-6000243 3 9,350       EDUCATION
(175) SISU
2360 MURPHY BOULEVARD
GAINESVILLE,GA30504
58-1622732 3 146,245       EDUCATION
(176) SOUTH ENOTAH CHILD ADVOCACY CENTER
PO BOX 3165
CLEVELAND,GA30528
81-3158790 3 75,000       HEALTH
(177) SOUTH FORSYTH HIGH SCHOOL
585 PEACHTREE PARKWAY
CUMMING,GA30041
58-6000243 3 6,260       EDUCATION
(178) SOUTH FORSYTH MIDDLE SCHOOL
4670 WINDERMERE PARKWAY
CUMMING,GA30041
58-6000243 3 7,840       EDUCATION
(179) SOUTHEASTERN YOUNG ARTISTS INC
3102 CENTURION DRIVE
GAINESVILLE,GA30506
88-3366645 3 10,000       ARTS & CULTURE
(180) ST BRIGID CATHOLIC CHURCH JOHNS CRE
3400 OLD ALABAMA RD
ALPHARETTA,GA300225525
58-2414769 3 34,000       RELIGION
(181) ST JUDE CHILDREN'S RESEARCH HOSPIT
501 ST JUDE PLACE
MEMPHIS,TN38105
62-0646012 3 8,000       HEALTH
(182) STATE BOTANICAL GARDEN OF GEORGIA
2450 S MILLEDGE AVENUE
ATHENS,GA30605
58-6033837 3 10,000       ENVIRONMENTAL
(183) STRAIGHT STREET REVOLUTION MINISTRI
2145 CENTENNIAL DRIVE
GAINESVILLE,GA30504
27-3193902 3 9,400       HUMAN SERVICES
(184) TABERNACLE INTERNATIONAL CHURCH
270 SIMONTON ROAD SW
LAWRENCEVILLE,GA30046
58-1425866 3 9,400       RELIGION
(185) THE ARTS COUNCIL INC
331 SPRING STREET
GAINESVILLE,GA30501
58-1163155 3 11,200       ARTS & CULTURE
(186) THE CREATIVE LEARNING CENTER
205 MINISTRY MOUNTAIN DR
CLAYTON,GA30525
58-1259864 3 11,000       EDUCATION
(187) THE FORSYTH COUNTY WITH PROGRAM INC
2973 SAMPLES ROAD
CUMMING,GA30041
92-3960163 3 20,000       HUMAN SERVICES
(188) THE HAMBIDGE CENTER FOR THE CREATIV
PO BOX 339
RABUN GAP,GA30568
58-6001278 3 178,285       ARTS & CULTURE
(189) THE JW FANNING INSTITUTE FOR LEAD
1240 S LUMPKIN STREET
ATHENS,GA30602
58-6001998 3 10,000       EDUCATION
(190) THE LEADERSHIP INSTITUTE
1101 N HIGHLAND STREET
ARLINGTON,VA22201
51-0235174 3 12,500       EDUCATION
(191) THE ORIANNE SOCIETY
11 OLD FRUIT STAND LANE
TIGER,GA30576
26-2444068 3 10,200       ENVIRONMENTAL
(192) THE PLACE
2550 THE PLACE CIRCLE
CUMMING,GA30040
58-2355072 3 10,000       HUMAN SERVICES
(193) THE PLACE INC
PO BOX 2607
CUMMING,GA30028
58-2355072 3 12,500       HUMAN SERVICES
(194) THE SALVATION ARMY - GAINESVILLE
GRANTS HANDLING
GAINESVILLE,GA30501
58-0660607 3 19,000       HUMAN SERVICES
(195) THE TORCH WORSHIP CENTER
800 CANNON BRIDGE ROAD
DEMOREST,GA30535
58-1552932 3 27,000       RELIGION
(196) THE WESTMINSTER SCHOOLS
1424 WEST PACES FERRY ROAD NW
ATLANTA,GA30327
58-0566206 3 5,470       EDUCATION
(197) TRINITY SCHOOL
OFFICE OF ADVANCEMENT
ATLANTA,GA30327
58-1197585 3 13,500       EDUCATION
(198) TRUE IDENTITY MINISTRIES
4003 DELFAIRE TRACE
CUMMING,GA30040
26-4265852 3 7,970       RELIGION
(199) UGA FOUNDATION
1 PRESS PLACE SUITE 101
ATHENS,GA30601
58-6033837 3 30,000       EDUCATION
(200) UNITED CEREBRAL PALSY OF GEORGIA
3300 NORTHEAST EXPY NE BLDG 9
ATLANTA,GA30341
58-0976462 3 7,000       HEALTH
(201) UNITED WAY OF HALL COUNTY
527 OAK STREET
GAINESVILLE,GA30501
58-6011393 3 393,433       HUMAN SERVICES
(202) UNIVERSITY OF NORTH GEORGIA
82 COLLEGE CIRCLE
DAHLONEGA,GA30597
23-7066297 3 11,326       EDUCATION
(203) UNIVERSITY OF NORTH GEORGIA FOUNDAT
PO BOX 1599
DAHLONEGA,GA30533
23-7066297 3 43,650       EDUCATION
(204) UNIVERSITY SYSTEM OF GEORGIA FOUNDA
270 WASHINGTON STREET SW 7002
ATLANTA,GA30334
58-6333106 3 20,000       EDUCATION
(205) UYC MARITIME FOUNDATION INC
6649 YACHT CLUB ROAD
FLOWERY BRANCH,GA30542
20-4154426 3 26,265       EDUCATION
(206) VALDOSTA STATE UNIVERSITY
1500 N PATTERSON STREET
VALDOSTA,GA31698
58-6002072 3 9,000       EDUCATION
(207) VICKERY CREEK ELEMENTARY
6280 POST ROAD
CUMMING,GA30040
58-6000243 3 5,515       EDUCATION
(208) WASHINGTON UNIVERSITY IN ST LOUIS
7425 FORSYTH BLVD
SAINT LOUIS,MO63105
43-0653611 3 10,000       EDUCATION
(209) WEST FORSYTH HIGH SCHOOL
4155 DREW ROAD
CUMMING,GA30040
58-6000243 3 11,668       ARTS & CULTURE
(210) WHISPERING ANGELS YOUTH RANCH
4549 CLARKS BRIDGE ROAD
GAINESVILLE,GA30506
47-1406367 3 28,500       HUMAN SERVICES
(211) WHITE COUNTY MIDDLE SCHOOL
283 OLD BLAIRSVILLE RD
CLEVELAND,GA30528
58-6000346 GOV 40,000       EDUCATION
(212) YMCA - OF METROPOLITAN ATLANTA
40 OLD SANDTOWN ROAD
CARTERSVILLE,GA30102
58-0566253 3 13,000       HUMAN SERVICES
(213) YOUNG HARRIS COLLEGE
PO BOX 275
YOUNG HARRIS,GA30582
58-0593414 3 72,875       EDUCATION
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
 
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
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) SCHOLARSHIPS 343 807,825      
(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
SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTMAKING DUE DILIGENCE PROCEDURE THE NORTH GEORGIA COMMUNITY FOUNDATION (NGCF) MAKES GRANTS FROM FUNDS IT ADMINISTERS TO CHARITABLE, EDUCATIONAL, RELIGIOUS, OR PUBLIC ENTITIES TO ADDRESS NGCF'S PHILANTHROPIC OBJECTIVES. AS A BROAD GUIDELINE, CHARITABLE ACTIVITIES GENERALLY ARE THOSE THAT BENEFIT WHOLE CLASSES OR GROUPS OF INDIVIDUALS OR COMMUNITIES, INVOLVE NO PERSONAL OR PRIVATE FINANCIAL BENEFIT, AND DO NOT INVOLVE LOBBYING OR ELECTIONEERING. TO QUALIFY FOR A GRANT DISTRIBUTION FROM NGCF, AN APPLICANT, DESIGNEE OR NOMINEE MUST BE ABLE TO SATISFY NGCF'S DUE DILIGENCE REQUIREMENTS BEFORE A GRANT IS MADE. "DUE DILIGENCE" MEANS THAT, PRIOR TO MAKING A GRANT, NGCF HAS CONDUCTED AN INDEPENDENT INVESTIGATION OF THE PROSPECTIVE GRANTEE AND, USING DUE DILIGENCE, HAS BEEN ABLE TO ESTABLISH THAT THE PROSPECTIVE GRANTEE QUALIFIES TO RECEIVE THE GRANT, HAS THE CAPACITY TO FULFILL THE TERMS OF THE GRANT, AND IS WILLING TO FURNISH NGCF WITH ANY REQUIRED EVALUATIVE REPORTS. "APPLICANT" MEANS ANY PROSPECTIVE GRANTEE THAT APPLIES GENERALLY TO NGCF OR SPECIFICALLY TO ONE OF NGCF'S COMPONENT FUNDS FOR SUPPORT THAT WILL BE AWARDED ON A COMPETITIVE BASIS. "DESIGNEE" MEANS ANY PROSPECTIVE GRANTEE THAT IS PRE-DESIGNATED BY THE TERMS OF AN NGCF COMPONENT FUND TO RECEIVE SUPPORT FROM THAT FUND. "NOMINEE" MEANS ANY PROSPECTIVE GRANTEE THAT IS RECOMMENDED BY: A DONOR-ADVISOR FOR SUPPORT FROM A SPECIFIC DONOR-ADVISED FUND; A SELECTION COMMITTEE FOR SUPPORT FROM A SPECIFIC SCHOLARSHIP, AWARD, OR OTHER FIELD-OF-INTEREST FUND; OR, THE BOARD OF DIRECTORS OF NGCF FOR SUPPORT FROM ANY DISCRETIONARY FUNDS THEN AVAILABLE TO THEM. DUE DILIGENCE INVESTIGATION A PROSPECTIVE GRANTEE WILL BE EXPECTED TO PROVIDE INFORMATION TO SERVE AS A BASIS FOR NGCF STAFF DUE DILIGENCE REVIEW PRIOR TO A GRANT FROM ANY FUND OF NGCF. INFORMATION REQUIRED WILL VARY DEPENDING ON THE SIZE OF THE GRANT PROPOSED AND THE NATURE OF THE GRANT (E.G., COMPETITIVE OR NONCOMPETITIVE; GENERAL PURPOSE OR SPECIFIC PROJECT). IN ALL CASES, IT WILL BE LEFT TO THE DISCRETION OF STAFF (PROGRAM/DONOR SERVICES STAFF) TO DETERMINE WHETHER ADDITIONAL INFORMATION MAY BE NEEDED FROM ORGANIZATIONS IN ORDER TO COMPLETE A FUNDING ANALYSIS. EVIDENCE OF QUALIFICATION FOR A NONPROFIT, 509(A)(1) CHARITABLE ORGANIZATION, THIS REQUIREMENT MAY BE SATISFIED BY PROVIDING A COPY OF THE ORGANIZATION'S OR ITS FISCAL SPONSOR'S CURRENT CERTIFICATION AS A NONPROFIT ORGANIZATION PURSUANT TO SECTION 501(C) 3 OF THE INTERNAL REVENUE CODE (ADVANCE RULINGS ARE ACCEPTABLE). THIS REQUIREMENT MAY ALSO BE SATISFIED BY USING THE CANDID CHARITY CHECK SERVICE INTEGRATED INTO OUR SOFTWARE. CHARITY CHECK SERVICE. IF THE NOMINEE ORGANIZATION IS CLASSIFIED BY THE IRS AS A 509(A)(3) SUPPORTING ORGANIZATION, NGCF'S "DUE DILIGENCE PROCESS FOR GRANTS FROM DONOR ADVISED FUNDS TO 509(A)(3) SUPPORTING ORGANIZATIONS" MUST BE USED. FOR AN EDUCATIONAL, RELIGIOUS, OR PUBLIC ENTITY, THE QUALIFICATION REQUIREMENT MAY BE SATISFIED BY PROVIDING SIMILAR EVIDENCE OF THE ENTITY'S OFFICIAL STATUS IN THAT CATEGORY. NGCF WILL CONSIDER EXCEPTIONS TO THE ABOVE ON A CASE-BY-CASE BASIS, TAKING INTO ACCOUNT THE ADDITIONAL DOCUMENTATION THAT IS REQUIRED. GRANTS WILL NOT BE MADE TO SPECIFIC INDIVIDUALS AND GENERALLY NOT TO FOREIGN CHARITIES. ANALYSIS ONCE THE PERTINENT MATERIALS HAVE BEEN RECEIVED, THEN NGCF WILL REVIEW THESE MATERIALS AND DETERMINE WHETHER THE PROSPECTIVE GRANTEE QUALIFIES FOR A GRANT DISTRIBUTION. IF THE NGCF DUE DILIGENCE INVESTIGATION DETERMINES THAT THE PROSPECTIVE GRANTEE QUALIFIES FOR A GRANT DISTRIBUTION, THEN THE GRANT MAY MOVE FORWARD IN THE GRANT AWARD PROCESS. IF THE NGCF DUE DILIGENCE INVESTIGATION DETERMINES THAT MORE INFORMATION IS NEEDED BEYOND THE SCOPE OF DUE DILIGENCE INFORMATION PRESCRIBED IN THIS POLICY, THEN NGCF SHALL REQUEST THAT SPECIFIC INFORMATION AND, UPON RECEIVING IT, SHALL REASSESS WHETHER THE PROSPECTIVE GRANTEE QUALIFIES FOR A GRANT DISTRIBUTION. IF THE NGCF DUE DILIGENCE INVESTIGATION DETERMINES THAT THE PROSPECTIVE GRANTEE DOES NOT QUALIFY FOR A GRANT DISTRIBUTION, THEN NGCF SHALL INFORM THE PROSPECTIVE GRANTEE, AND IF APPLICABLE, THE DONOR ADVISOR TO THE FUND MAKING THE GRANT, OF THIS DECISION AND THE APPLICATION, DESIGNATION, OR NOMINATION SHALL BE CONSIDERED REJECTED. PRIOR DATA: FOR NONPROFIT, CHARITABLE, EDUCATIONAL, RELIGIOUS, OR PUBLIC ORGANIZATIONS INFORMATION PROVIDED WITHIN THREE YEARS OF CURRENT CONSIDERATION MAY BE CONSIDERED SUFFICIENT BY NGCF STAFF. IF INFORMATION ON FILE INDICATES AN ADVANCED RULING FOR SECTION 501(C)(3) STATUS, THEN NGCF NEEDS TO DETERMINE WHETHER OR NOT A PERMANENT RULING HAS BEEN ISSUED. EVIDENCE OF PROGRAM CAPACITY (FOR COMPETITIVE GRANTS ONLY): SUBMISSION OF A WRITTEN PROPOSAL THAT RESPONDS TO THE GUIDELINES FOR SUBMITTING A COMPETITIVE GRANT REQUEST FOR THE PARTICULAR FUNDING SOURCE, SUBMISSION OF FINANCIAL INFORMATION, A LIST OF BOARD MEMBERS THAT INCLUDES CONTACT INFORMATION AND INDICATES OFFICERS AND PROFESSIONAL AFFILIATIONS. EVIDENCE OF COMMITMENT TO GRANT TERMS AT THE DISCRETION OF NGCF PROGRAM STAFF, THIS EVIDENCE MAY TAKE THE FORM OF AN EXECUTED NGCF GRANT AGREEMENT OR A COUNTERSIGNED GRANT AWARD LETTER FROM NGCF THAT SPECIFIES THE TERMS OF THE GRANT. DUE DILIGENCE PROCESS FOR GRANTS FROM DONOR ADVISED FUNDS TO 509(A)(3) SUPPORTING ORGANIZATIONS (EFFECTIVE JULY 1, 2007) THE FOUNDATION WILL DOCUMENT ITS RESEARCH ON WHETHER OR NOT A CHARITY IS A SUPPORTING ORGANIZATION, BY OBTAINING A REPORT THROUGH THE CANDID CHARITY CHECK SERVICE THAT INCLUDES: THE GRANTEE'S NAME, EMPLOYER IDENTIFICATION NUMBER, AND PUBLIC CHARITY CLASSIFICATION UNDER SECTION 509(A)(1), (2) OR (3); A STATEMENT THAT THE INFORMATION IS FROM THE MOST-CURRENTLY AVAILABLE IRS MONTHLY UPDATE TO THE BUSINESS MASTER FILE, ALONG WITH THE IRS BUSINESS MASTER FILE REVISION DATE; AND THE DATE AND TIME OF THE FOUNDATION'S SEARCH. THIS REPORT WILL BE RETAINED IN ELECTRONIC OR HARD-COPY FORM. THE NORTH GEORGIA COMMUNITY FOUNDATION DOES NOT MAKE GRANTS TO SUPPORTING ORGANIZATIONS THAT ARE DETERMINED TO BE A TYPE III NON-FUNCTIONALLY INTEGRATED 509(A)(3) SUPPORTING ORGANIZATION. IN ADDITION, IT DOES NOT MAKE GRANTS TO ANY TYPE OF 509(A)(3) SUPPORTING ORGANIZATION DETERMINED TO BE CONTROLLED BY ONE OR MORE DONOR ADVISORS (AND ANY RELATED PARTIES) TO A DONOR ADVISED FUND. THE FOLLOWING DEFINITIONS DESCRIBE THE RELEVANT TERMINOLOGY: A. TYPE I: BY FAR THE MOST COMMON, IS OFTEN DESCRIBED AS A PARENT-SUBSIDIARY RELATIONSHIP AND GENERALLY INVOLVES THE CHARITY APPOINTING A MAJORITY OF THE BOARD OF THE SUPPORTING ORGANIZATION. B. TYPE II: THE LEAST COMMON OF THE THREE, THERE IS USUALLY AN OVERLAPPING BOARD RELATIONSHIP WHERE AT LEAST A MAJORITY OF THE MEMBERS OF THE SUPPORTING ORGANIZATION BOARD ARE ALSO MEMBERS OF THE SUPPORTED CHARITY'S BOARD. C. TYPE III: THESE OPERATE WITH A GREATER DEGREE OF INDEPENDENCE FROM THE ORGANIZATION THEY SUPPORT. TYPICALLY THE SUPPORTED ORGANIZATION APPOINTS ONE MEMBER OF THE GOVERNING BOARD OF THE SUPPORTING ORGANIZATION AND INSTITUTES OTHER PROCEDURES DESIGNED TO ENSURE THAT THE SUPPORTING ORGANIZATION IS RESPONSIVE TO IT. TYPE III SUPPORTING ORGANIZATIONS MAY PROVIDE FINANCIAL SUPPORT TO THEIR SUPPORTED ORGANIZATION OR THEY MAY DIRECTLY CARRY OUT A PROGRAM OR FUNCTION FOR IT. D. FUNCTIONALLY INTEGRATED: THE SUPPORTING ORGANIZATION IS AN "INTEGRAL PART" OF THE ORGANIZATION(S) IT SUPPORTS. THE SUPPORTING ORGANIZATION PERFORMS THE FUNCTIONS OF OR CARRIES OUT THE PURPOSES OF THE SUPPORTED ORGANIZATION AND, BUT FOR THE SUPPORTING ORGANIZATION, THE SUPPORTED ORGANIZATION WOULD NORMALLY ENGAGE IN THOSE ACTIVITIES DIRECTLY. E. CONTROL BY ONE OR MORE DISQUALIFIED PERSONS: A SUPPORTING OR SUPPORTED ORGANIZATION IS CONTROLLED BY ONE OR MORE DISQUALIFIED PERSONS COMMUNITY FOUNDATION DONOR ADVISOR(S) IF ANY SUCH PERSONS BY AGGREGATING THEIR VOTES OR POSITIONS OF AUTHORITY, COULD REQUIRE THE SUPPORTING OR SUPPORTED ORGANIZATION TO MAKE AN EXPENDITURE, OR PREVENT THE SUPPORTING OR SUPPORTED ORGANIZATION FROM MAKING AN EXPENDITURE, REGARDLESS OF THE METHOD BY WHICH THE CONTROL IS EXERCISED OR EXERCISABLE. WHEN A DONOR RECOMMENDS A GRANT TO A 509(A)(3) SUPPORTING ORGANIZATION, THE FOLLOWING STEPS MUST BE TAKEN BEFORE THE GRANT IS APPROVED AND PAID: I. DETERMINATION OF TYPE OF SUPPORTING ORGANIZATION 1. PROGRAM/DONOR SERVICES STAFF WILL OBTAIN THE FOLLOWING DOCUMENTATION FROM THE ORGANIZATION FOR WHICH A GRANT IS RECOMMENDED: A. A REASONED WRITTEN OPINION OF THEIR LEGAL COUNSEL CONCLUDING THAT THE ORGANIZATION IS A TYPE I, TYPE II, OR FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATION. THE LETTER SHOULD STIPULATE THAT COUNSEL HAS REVIEWED THE ORGANIZATION'S GOVERNING INSTRUMENTS AND SHOULD STATE THE REASONS FOR THEIR CONCLUSIONS INCLUDING REFERENCE TO APPROPRIATE SECTIONS OF THE PENSION PROTECTION ACT OF 2006. 2. THE PROGRAM/DONOR SERVICES STAFF WILL REVIEW THE OPINION LETTER FOR APPROVAL, AND WILL DOCUMENT IN WRITING ON THE OPINION LETTER TODAY'S DATE, INITIALS, AND THE APPROVED TYPE STATUS AND WILL PROCEED
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
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
Open to Public Inspection
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
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) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
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
1MICHELLE PRATER
PRESIDENT-CEO
(i)

(ii)
215,714
-------------
 
32,357
-------------
 
 
-------------
 
12,973
-------------
 
16,066
-------------
 
277,110
-------------
 
 
-------------
 
2LISA WARWICK
SENIOR VP FINANCE
(i)

(ii)
125,433
-------------
 
9,526
-------------
 
 
-------------
 
7,526
-------------
 
16,658
-------------
 
159,143
-------------
 
 
-------------
 
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)

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
2024
Open to Public Inspection
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
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 47 5,577,368 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 (   ) X 1 49,384 FAIR MARKET VALUE
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
Yes
 
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) (2024)
Schedule M (Form 990) (2024)
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, PAGE 1, PART I, LINE 32B NGCF USES BROKERS TO PROCESS GIFTS OF STOCK AND MUTUAL FUNDS. NGCF HAS RELATIONSHIPS WITH WELLS FARGO, MERRILL LYNCH, MORGAN STANLEY, RAYMOND JAMES, EDWARD JONES, AMERIPRISE,SCHWAB, STIFEL, AND PERSHING.
Schedule M (Form 990) (2024)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
NORTH GEORGIA COMMUNITY FOUNDATION
INC
Employer identification number

58-1610318
Return Reference Explanation
FORM 990, PAGE 6, PART VI, LINE 11B AFTER IT IS COMPLETED, THE 990 IS SENT TO EACH MEMBER OF THE BOARD OF DIRECTORS. NGCF'S AUDIT COMMITTEE MEETS WITH THE AUDITORS AND REVIEWS THE RETURN. IT IS THEN PRESENTED TO THE FULL BOARD AT THE NEXT BOARD OF DIRECTOR'S MEETING FOR APPROVAL FOR FILING.
FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST FORM LISTING ALL OF THE ORGANIZATIONS IN WHICH THEY ARE AFFILIATED. AFFILIATIONS ARE DISCUSSED AND DISCLOSED BEFORE ANY VOTES ARE TAKEN.
FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOLLOWS THE NGCF EXECUTIVE COMPENSATION POLICY, WHICH INCLUDES HIRING AN INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE SALARY/BENEFIT PACKAGE, COMPARABLE COMMUNITY FOUNDATION 990S, AND THE COF GRANTMAKERS SALARY AND BENEFITS REPORT AND SIMILAR STUDIES. THE NGCF EXECUTIVE COMMITTEE REVIEWS THE CONSULTANT'S REPORT AND EVALUATES PRESIDENT & CEO PERFORMANCE TO DETERMINE WHETHER A SALARY INCREASE AND/OR INCENTIVE BONUS IS WARRANTED. THIS REVIEW IS DONE ANNUALLY FOR THIS POSITION.
FORM 990, PAGE 6, PART VI, LINE 15B AN EMPLOYEE'S COMPENSATION IS DETERMINED ON THE BASIS OF HIS/HER PERFORMANCE, THE JOB EVALUATION AND CLASSIFICATION, COMPARATIVE SALARY SCALES, COST OF LIVING, DOLLARS AVAILABLE TO THE ORGANIZATION AND OTHER BUSINESS FACTORS. IT IS THE FOUNDATION'S GOAL TO CONDUCT PERFORMANCE APPRAISALS, AT LEAST ANNUALLY, INCLUDING A DISCUSSION BETWEEN SUPERVISOR AND EMPLOYEE. THIS MAY INCLUDE A WRITTEN APPRAISAL, WHICH WILL FOCUS ON THE EMPLOYEE'S JOB RESPONSIBILITIES, AREAS OF STRENGTH, FURTHER IMPROVEMENT OR DEVELOPMENT.
FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


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