GEORGIA GWINNETT COLLEGE FOUNDATIONINC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- GEORGIA GWINNETT COLLEGE FOUNDATIONINC (EIN 20-5107997)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-02-27
- IRS object ID
- 202610589349300416
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-27T08:43:35-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 580673524 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSTILLER LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1960 SATELLITE BLVD SUITE 3600 | AddressLine1Txt |
| City | DULUTH | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30097 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205107997 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA GWINNETT COLLEGE FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GEOR | BusinessNameControlTxt |
| Phone | 6784075588 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 UNIVERSITY CENTER LANE B-2000 | AddressLine1Txt |
| City | LAWRENCEVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BARBARA MARTELL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6784075588 | PhoneNum |
| Signature | 2026-01-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GREGORY W HAYES | PreparerPersonNm |
| PTIN | P00054246 | PTIN |
| Phone | 7709958800 | PhoneNum |
| Preparation | 2026-01-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BARBARA MARTELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 UNIVERSITY CENTER LANE B-2000 | AddressLine1Txt |
| City | LAWRENCEVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,884,569 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GGCFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | THE FOUNDATION'S PRIMARY OBJECTIVE IS TO RECEIVE, INVEST, ACCOUNT FOR, AND ALLOCATE PRIVATE GIFTS AND CONTRIBUTIONS IN SUPPORT OF THE COLLEGE IN THE AREAS OF SCHOLARSHIP, FACULTY EXCELLENCE, TECHNOLOGY, AND THE DEVELOPMENT OF CAMPUS FACILITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,873,265 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,575,330 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,755,675 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,447,549 | CYProgramServiceRevenueAmt |
| PY Investment Income | $709,715 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,141,204 | CYInvestmentIncomeAmt |
| PY Other Revenue | $582,765 | PYOtherRevenueAmt |
| CY Other Revenue | $596,653 | CYOtherRevenueAmt |
| PY Total Revenue | $9,921,420 | PYTotalRevenueAmt |
| CY Total Revenue | $8,760,736 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,443,077 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,446,410 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,374,399 | PYOtherExpensesAmt |
| CY Other Expenses | $5,131,575 | CYOtherExpensesAmt |
| PY Total Expenses | $6,817,476 | PYTotalExpensesAmt |
| CY Total Expenses | $7,577,985 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,103,944 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,182,751 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $161,132,382 | TotalAssetsBOYAmt |
| Total Assets EOY | $151,984,863 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $132,124,905 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $121,237,814 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,007,477 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,747,049 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE GEORGIA GWINNETT COLLEGE FOUNDATION IS TO SERVE AS AN ADVOCATE FOR GEORGIA GWINNETT COLLEGE, A UNIT OF THE UNIVERSITY SYSTEM OF GEORGIA. THE FOUNDATION'S PRIMARY OBJECTIVE IS TO RECEIVE, INVEST, ACCOUNT FOR, AND ALLOCATE PRIVATE GIFTS AND CONTRIBUTIONS IN SUPPORT OF THE COLLEGE IN THE AREAS OF SCHOLARSHIP, FACULTY EXCELLENCE, TECHNOLOGY, AND DEVELOPMENT OF CAMPUS FACILITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,147,007 | ExpenseAmt |
| Grant | $2,446,410 | GrantAmt |
| Revenue | $6,044,202 | RevenueAmt |
| Desc | THE FOUNDATION'S EXEMPT SERVICES ARE TWOFOLD:(I) TO HOLD CAMPUS BUILDINGS UNDER LEASES WITH THE UNIVERSITY OF GEORGIA BOARD OF REGENTS FOR USE BY FACULTY AND STUDENTS OF GEORGIA GWINNETT COLLEGE AND TO DEVELOP ADDITIONAL CAMPUS FACILITIES AS NEEDED; AND(II) TO GENERATE AND PROVIDE ADDITIONAL FUNDS FOR THE SUPPORT OF THE STUDENTS, PROGRAMS AND SERVICES OF GEORGIA GWINNETT COLLEGE, SPECIFICALLY FOR THE COLLEGE'S CORE NEEDS INCLUDING GRANTS FOR STUDENT AND FACULTY SUPPORT, RESEARCH AND DEVELOPMENT, AND SCHOLARSHIPS, IN ORDER TO HELP THE COLLEGE ACHIEVE ITS STATED GOALS AND OBJECTIVES. | Desc |
| Total Program Service Expenses | $7,147,007 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONALD PATRICK EXECUTIVE DIRECTOR | PersonNm |
| Phone | 6784075438 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 UNIVERSITY CENTER LANE B-2000 | AddressLine1Txt |
| City | LAWRENCEVILLE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ANTHONY FERRARI | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARBARA MARTELL | ||||||
| TRUSTEE, PRESIDENT (JAN - JUN 2025) | 1.00 | Yes (X) | $20,325 | $0 | $0 | Yes (X) |
| BARTOW MORGAN JR | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRANDON HARTLEY | ||||||
| TRUSTEE, SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GREGORY W HAYES | ||||||
| TRUSTEE (NON-VOTING) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JANN L JOSEPH PHD EX-OFFICIO | ||||||
| TRUSTEE, VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JAY DENNARD JR | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER HENDRICKSON EX-OFFICIO | ||||||
| TRUSTEE, PRESIDENT (JULY - DEC 2024) | 6.00 | Yes (X) | $15,319 | $0 | $0 | Yes (X) |
| JULIO ORTIZ | ||||||
| TRUSTEE (NEW 10/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| K CARLTON BUCHANAN JR MD | ||||||
| TRUSTEE, CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KELLEY BALKCOM | ||||||
| TRUSTEE (NEW 10/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY ELBERT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MITCH STEPHENS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NORBERTO SANCHEZ | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| OM DUGGAL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| R LEE TUCKER JR | ||||||
| TRUSTEE, TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| REZA ABREE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT DUNCAN | ||||||
| TRUSTEE (NEW 10/2024) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSIE COLLAT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOM WILLARD EX-OFFICIO | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WAYNE H MASON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $35,644 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,575,330 | AllOtherContributionsAmt |
| Noncash Contributions | $43,296 | NoncashContributionsAmt |
| Total Contributions | $1,575,330 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COLLEGE FACILITIES LEASE INCOME | Desc |
| Business | 531120 | BusinessCd |
| Total Revenue Column | $5,447,549 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,447,549 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,447,549 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $570,997 | TotalRevenueColumnAmt |
| Exclusion | $570,997 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $596,653 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $596,653 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $596,653 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $596,653 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,694,040 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,123,833 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $570,207 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $570,207 | TotalRevenueColumnAmt |
| Exclusion | $570,207 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,760,736 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,044,202 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,141,204 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,446,410 | TotalAmt |
| Program Services | $2,446,410 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,463 | TotalAmt |
| Management And General | $54,463 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,682,413 | TotalAmt |
| Program Services | $4,682,413 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $366,883 | $366,883 | |
| PROGRAM SERVICE EXPENSE | $18,184 | $18,184 | |
| OTHER OCCUPANCY EXPENSE | $9,632 | $9,632 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,577,985 | TotalAmt |
| Program Services | $7,147,007 | ProgramServicesAmt |
| Management And General | $430,978 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,953,102 | BOYAmt |
| EOY | $1,398,871 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,205,143 | BOYAmt |
| EOY | $10,028,392 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,272,679 | BOYAmt |
| EOY | $1,576,072 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,558 | BOYAmt |
| EOY | $1,875 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,262,388 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,262,388 | BOYAmt |
| EOY | $8,262,388 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,100,872 | BOYAmt |
| EOY | $16,135,492 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,258,771 | BOYAmt |
| EOY | $114,581,773 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,114 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,755 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,132,382 | BOYAmt |
| EOY | $151,984,863 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,264 | BOYAmt |
| EOY | $84,536 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,260,144 | BOYAmt |
| EOY | $118,467,725 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,644 | BOYAmt |
| EOY | $221,372 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,810,853 | BOYAmt |
| EOY | $2,464,181 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,124,905 | BOYAmt |
| EOY | $121,237,814 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,363,422 | BOYAmt |
| EOY | $22,965,957 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,644,055 | BOYAmt |
| EOY | $7,781,092 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,007,477 | BOYAmt |
| EOY | $30,747,049 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,132,382 | BOYAmt |
| EOY | $151,984,863 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,182,751 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $595,118 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$38,297 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,546,608 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,619,692 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,304,120 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,873,265 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,575,330 | CurrentTaxYearAmt |
| Total | $9,919,015 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,546,608 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,619,692 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,304,120 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,873,265 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,575,330 | CurrentTaxYearAmt |
| Total | $9,919,015 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,131,166 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,787,849 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $207,203 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $256,433 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $442,837 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $542,087 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $570,997 | CurrentTaxYearAmt |
| Total | $2,019,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,938,572 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $5,748,216 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.65230 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65390 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,783,439 | BeginningYearBalanceAmt |
| Contributions | $768,772 | ContributionsAmt |
| Investment Earnings Or Losses | $978,468 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $234,608 | GrantsOrScholarshipsAmt |
| End Year Balance | $9,296,071 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,694,707 | BeginningYearBalanceAmt |
| Contributions | $402,592 | ContributionsAmt |
| Investment Earnings Or Losses | $881,502 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $195,362 | GrantsOrScholarshipsAmt |
| End Year Balance | $7,783,439 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,859,758 | BeginningYearBalanceAmt |
| Contributions | $486,808 | ContributionsAmt |
| Investment Earnings Or Losses | $515,793 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $167,652 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,694,707 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,408,313 | BeginningYearBalanceAmt |
| Contributions | $416,147 | ContributionsAmt |
| Investment Earnings Or Losses | -$847,753 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $116,949 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,859,758 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,900,046 | BeginningYearBalanceAmt |
| Contributions | $146,988 | ContributionsAmt |
| Investment Earnings Or Losses | $1,438,303 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $77,024 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,408,313 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,262,388 | OtherCostOrOtherBasisAmt |
| Book Value | $8,262,388 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,262,388 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| DIRECT FINANCING LEASE RECEIVABLE - STUDENT RECREATION CENTER | $8,391,788 | F |
| DIRECT FINANCING LEASE RECEIVABLE - PARKING DECK | $6,145,695 | F |
| DIRECT FINANCING LEASE RECEIVABLE - STUDENT HOUSING | $74,734,796 | F |
| DIRECT FINANCING LEASE RECEIVABLE - STUDENT CENTER | $25,309,494 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $114,581,773 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST PAYABLE | Desc |
| Amt | $2,464,181 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,464,181 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,479,993 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $595,118 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $180,620 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$56,481 | OtherRevenueAmt |
| Revenue Not Reported | $719,257 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,760,736 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,760,736 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,740,421 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $180,620 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $180,620 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,559,801 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $18,184 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $18,184 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,577,985 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | SCHOLARSHIPS |
| PART X, LINE 2: | GAAP PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED, AND DISCLOSED IN THE FOUNDATION'S FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE IMPLICATIONS OF THESE STANDARDS AND HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS FOR THE FOUNDATION; THEREFORE, NO TAX EXPENSE OR ACCRUALS ARE INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | UNCOLLECTABLE PLEDGES -38,297. PROGRAM SERVICE EXPENSES -18,184. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PROGRAM SERVICE EXPENSES 18,184. |
| FORM 990, SCHEDULE D, PART XI, LINE 2D & PART XII, LINE 2A: | INCLUDED IN DONATED SERVICES: GEORGIA GWINNETT COLLEGE FOUNDATION DOES NOT HAVE ANY EMPLOYEES. THERE ARE EMPLOYEES OF GEORGIA GWINNETT COLLEGE, AN UNRELATED ORGANIZATION, WHOSE SERVICES WERE DONATED TO THE FOUNDATION. ALL WERE INVOLVED PRIMARILY IN MANAGEMENT AND DONOR DEVELOPMENT FOR THE FOUNDATION. ALL COMPENSATION DECISIONS ARE HANDLED BY GEORGIA GWINNETT COLLEGE UNDER THE COLLEGE'S COMPENSATION POLICIES AND PROCEDURES. THE FOUNDATION INCLUDES A CONTRIBUTION FROM THE COLLEGE OF "DONATED SERVICES" ON SCHEDULE D AND A CORRESPONDING EXPENSE RELATED TO THESE "DONATED SERVICES" ALSO ON SCHEDULE D. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|---|---|---|---|---|
| GEORGIA GWINNETT COLLEGE | ||||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 270124698 | 501(C)(3) | $389,887 | $0 | COLLEGE EVENTS | ||
| GEORGIA GWINNETT COLLEGE | ||||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 270124698 | 501(C)(3) | $1,042,545 | $0 | GENERAL PROGRAM, OPERATIONS & ADMINISTRATION SUPPORT OF THE COLLEGE | ||
| GEORGIA GWINNETT COLLEGE | ||||||||||
| 1001 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 270124698 | 501(C)(3) | $351,538 | $43,296 | GENERAL ACADEMIC, CLASSROOM AND/OR SUPPLIES SUPPORT OF THE COLLEGE | DONATIVE FMV | VARIOUS SUPPLIES AND GOODS FOR USE BY THE COLLEGE |
| GEORGIA GWINNETT COLLEGE | ||||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 270124698 | 501(C)(3) | $619,144 | $0 | NEED & MERIT BASED SCHOLARSHIPS APPROVED BY THE COLLEGE & FUNDED BY THE FOUNDATION | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL GRANT AND SCHOLARSHIP PAYMENTS ARE MADE TO GEORGIA GWINNETT COLLEGE LOCATED IN GWINNETT COUNTY, GEORGIA. GRANTS FOR EVENTS, OPERATIONS, AND CLASSROOM AND GENERAL MATERIAL NEEDS ARE IDENTIFIED BY THE COLLEGE, AND A REQUEST IS MADE OF THE FOUNDATION FOR FUNDS. GRANTS OF NON-CASH ITEMS RECEIVED BY THE FOUNDATION ARE TRANSFERRED TO THE COLLEGE AFTER RECEIPT. SCHOLARSHIPS ARE APPROVED THROUGH GEORGIA GWINNETT COLLEGE'S (I) FINANCIAL AID OFFICE FOR NEED BASED APPLICATIONS, (II) SCHOLARSHIP COMMITTEE, MADE UP OF FACULTY AND STAFF FROM THE COLLEGE, FOR MERIT BASED APPLICATIONS, OR (III) BOTH FOR APPLICATIONS THAT QUALIFY AS BEING FOR BOTH FOR NEED AND MERIT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BARBARA MARTELL | ||||||||||||||
| TRUSTEE, PRESIDENT (JAN - JUN 2025) | $14,778 | $0 | $5,547 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $20,325 | $0 | $0 | $0 |
| JENNIFER HENDRICKSON EX-OFFICIO | ||||||||||||||
| TRUSTEE, PRESIDENT (JULY - DEC 2024) | $10,575 | $0 | $4,744 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $15,319 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE FOUNDATION REIMBURSED THE SOCIAL CLUB DUES FOR THE FOUNDATION 'S VICE CHAIR AND PRESIDENT FOR THE USE OF A LOCAL GWINNETT COUNTY DINING CLUB FOR THE ENTERTAINING IN THEIR CAPACITITES WITH THE FOUNDATION. JANN JOSEPH, DIRECTOR, VICE CHAIR, EX-OFFICIO, IN THE AMOUNT OF $1,380 FOR THE YEAR; NO PERSONAL USE WAS REPORTED. BARBARA MARTELL, PRESIDENT, IN THE AMOUNT OF $1,380 FOR THE YEAR; NO PERSONAL USE WAS REPORTED. |
| PART I, LINE 1B | THE FOUNDATION FOLLOWS AN ACCOUNTABLE PLAN FOR EXPENSE REIMBURSEMENTS. |
| FORM 990, PART VII, SECTION A, LINE 5 | THE GEORGIA GWINNETT COLLEGE PAID SALARIES TO JENNIFER HENDRICKSON AND BARBARA MARTELL AS THEY WORKED IN THEIR CAPACITY AS PRESIDENT OF THE GEORGIA GWINNETT COLLEGE FOUNDATION, INC. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| JOINT DEVELOPMENT AUTHORITY DEKALB COUNTY NEWTON COUNTY GWINNETT COUNTY | ||||||||
| A | 208998987 | 24487RDJ8 | 2018-05-24 | $23,895,822 | ACQUISITION, CONSTRUCTION, EQUIPAGE OF CLASSROOM & PARKING FACILITIES | Yes (1) | 0 | 0 |
| DEVELOPMENT AUTHORITY OF GWINNETT COUNTY GA | ||||||||
| B | 521293808 | 403720FG5 | 2017-05-04 | $104,121,810 | ACQUISITION, CONSTRUCTION, EQUIPAGE OF STUDENT HOUSING & PARKING FACILITIES | Yes (1) | 0 | 0 |
| DEVELOPMENT AUTHORITY OF GWINNETT COUNTY GA | ||||||||
| C | 521293808 | 403720GE9 | 2017-05-04 | $32,416,992 | ACQUISITION, CONSTRUCTION, EQUIPAGE OF STUDENT CENTER & PARKING FACILITIES | Yes (1) | 0 | 0 |
| DEVELOPMENT AUTHORITY GWINNETT COUNTY | ||||||||
| D | 521293808 | 403720KV6 | 2025-05-28 | $8,094,238 | ADVANCE REFUNDING | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Refunding EscrowRefundingEscrowAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $8,800,000 | $23,895,822 | $33,116 | $411,690 | $2,426,600 | $21,024,415 | 2008 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | $5,676,704 | $104,121,810 | $764,649 | $102,650,246 | 2011 | Yes (1) | 0 | Yes (1) | Yes (1) | $706,914 | ||
| C | $2,044,341 | $32,416,992 | $341,090 | $32,075,902 | 2011 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| D | $8,094,238 | $312,606 | $185,580 | $7,781,632 | 2025 | Yes (1) | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $19,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $22,367 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $79 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | GIFT CARDS | Desc |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,700 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE BOARD OF TRUSTEES IS COMPOSED OF BUSINESS, GOVERNMENT, AND COMMUNITY LEADERS IN THE LOCAL AREA. DUE TO THE EXTENSIVE INVOLVEMENT OF THESE COMMUNITY LEADERS IN BUSINESS AND OTHER COMMUNTY AFFAIRS, THE TRUSTEES MAY HAVE NORMAL BUSINESS RELATIONSHIPS THAT MIGHT BE EXPECTED OF LEADERS IN A SUBURBAN COMMUNITY. HOWEVER, THESE BUSINESS RELATIONSHIPS SHALL BE CONDUCTED AT ARMS' LENGTH, PURSUANT TO NORMAL BUSINESS TERMS AND THE GGCF'S CODE OF CONDUCT/CONFLICT OF INTEREST POLICY. FORM 990, PART IV, LINE 28A-28C: THE BOARD OF TRUSTEES IS COMPOSED OF BUSINESS, GOVERNMENT, AND COMMUNITY LEADERS IN THE LOCAL AREA. THOUGH NO LEASES, CONTRACTS, LOANS, OR OTHER AGREEMENTS EXIST AT PRESENT BETWEEN GGCF AND A MEMBER OF THE BOARD OF TRUSTEES, IT IS POSSIBLE THAT SUCH AGREEMENTS MAY BE ENTERED INTO AT A LATER DATE. THIS CAN ONLY BE EXPECTED WHERE MANY OF THE LEADERS IN A COMMUNITY SERVE TOGETHER ON A BOARD OF TRUSTEES. HOWEVER, THESE BUSINESS RELATIONSHIPS SHALL BE CONDUCTED AT ARMS' LENGTH, PURSUANT TO NORMAL BUSINESS TERMS AND THE GGCF'S CODE OF CONDUCT/CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE FOUNDATION'S FINANCE COMMITTEE PRIOR TO BEING FILED. THE REVIEW OF THE 990 IS DOCUMENTED IN THE RESPECTIVE FINANCE COMMITTEE'S MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 12C | A COPY OF THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL TRUSTEES AND OFFICERS, AND EACH COVERED PERSON MUST SUBMIT A DISCLOSURE OF ANY CONFLICTS THAT EXIST TO THE FOUNDATION. IN ADDITION, ANY SITUATIONS THAT ARISE THOUGHOUT THE YEAR MUST BE BROUGHT TO THE ATTENTION OF THE FOUNDATION IMMEDIATELY. |
| FORM 990, PART VI, SECTION B, LINE 15 | BOARD OF TRUSTEES MEMBERS ARE NOT COMPENSATED BY THE FOUNDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND INTERNAL POLICIES ARE GIVEN TO TRUSTEES WHEN THEY ACCEPT THE DUTY TO SERVE ON THE BOARD OF THE FOUNDATION AND ARE AVAILABLE WITHIN THE FOUNDATION'S OFFICE TO THOSE WHO FALL UNDER THEIR COVENANTS, BUT AS PROPRIETARY INFORMATION OF THE FOUNDATION, THEY AND THE FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. |
| FORM 990, PART XI, LINE 9: | UNCOLLECTABLE PLEDGES -38,297. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS BY WHICH THE FOUNDATION'S BOARD CHOOSES AN AUDITOR AND REVIEWS ITS FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt |
|---|---|---|---|---|---|---|---|---|
| GGC REAL ESTATE PARKING I LLC | ||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 205107997 | OWNERSHIP OF LAND & BUILDING FOR TEACHING, RECREATION, & PARKING FACILITIES | GA | $470,639 | $7,663,302 |
| GGC FOUNDATION LLC (STUDENT HOUSING) | ||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 262895494 | OWNERSHIP OF LAND & BUILDING FOR HOUSING & PARKING FACILITIES | GA | $4,140,984 | $92,809,182 |
| GGC STUDENT HOUSING LAND LLC | ||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 263746225 | FOR LAND PURCHASES FOR FUTURE COLLEGE FACILITIES | GA | $0 | $0 |
| GGC STUDENT CENTER LLC | ||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 205107997 | OWNERSHIP OF LAND & BUILDING FOR DINING, BOOKSTORE & MEETING FACILITIES | GA | $1,095,245 | $28,912,042 |
| 215 COLLINS INDUSTRIAL WAY LLC | ||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 274399498 | OWNERSHIP OF LAND & BUILDING FOR FACULTY OFFICE FACILITIES | GA | $0 | $0 |
| GGCF ATHLETIC FIELDS LLC | ||||||||
| 1000 UNIVERSITY CENTER LANE | LAWRENCEVILLE | GA | 30043 | 455198777 | OWNERSHIP OF LAND & BUILDING FOR VARSITY ATHLETIC & TENNIS FACILITIES | GA | $714,265 | $9,483,301 |
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