2023-11-14T08:42:02-06:00 2022-12-31 582283283 Dougherty McKinnon & Luby LLC 2521 Brookstone Centre Pkwy Columbus GA 31904 990 2022-01-01 580607075 Ida Cason Callaway Foundation IDAC 7063242234 Highway 27 Pine Mountain GA 31822 Vickie Smith Treasurer 7066632281 2023-11-10 1 Vickie Smith 999009999 0 Erica D Chestnutt P00931402 7064949630 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Vickie Smith Highway 27 Pine Mountain GA 31822 8766162 0 X CallawayGardens.com X 1942 GA Connecting man and nature in a way that respects both man and nature. 6 5 373 209 573816 159127 1754041 111059 11151749 8389072 349724 1155179 3958859 -7335200 17214373 2320110 0 0 0 0 3733664 3720941 0 0 0 5858942 5868804 9592606 9589745 7621767 -7269635 49653568 34067493 11659387 3908593 37994181 30158900 Connecting man and nature in a way that respects both. 0 0 5366659 9132381 The purpose of the Foundation is to engage in charitible, religious, educational & eleemosynary work to promote and operate organizations for the physical, moral, social and religious betterment of mankind. Gate admissions statistics show that approximately 374,000 persons entered Callaway Gardens to experience the horticultural, religious and educational aspects of the Gardens. 5366659 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 65 0 1 373 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 6 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 GA X Vickie Smith 7066632281 Highway 27 Pine Mountain GA 31822 Don Perry Trustee 1.00 X 0 0 0 Fran Rogers Chairman of the Board 1.00 X X 0 0 0 Douglas R Aldridge Trustee 1.00 X 0 0 0 Frank Foley Trustee 1.00 X 0 0 0 Joseph W Rogers Jr Trustee 1.00 X 0 0 0 Katherine Wilson Secretary 9.00 31.00 X 25695 87701 0 Garland Horton President/CEO 9.00 31.00 X 99479 339530 0 Vickie Smith Treasurer 10.00 30.00 X 37235 114931 0 Vicki Andrews VP of Human Resources 11.00 29.00 X 52206 130014 0 214615 672176 0 0 0 1 0 0 111059 111059 Admissions 713990 7692201 7692201 Tree Top Adventures 713990 359272 359272 Bike Rentals 713990 163386 163386 Fishing Revenue 713990 103923 103923 Attractions 713990 25300 25300 44990 44990 8389072 228639 40396 188243 182083 62352 119731 119731 119731 587392 6710795 496916 5874731 90476 836064 926540 926540 12053 -12053 -12053 Recreational Income 713990 321819 321819 Lease Payment from CGR-Georgia 713990 34124 34124 Miscellaneous 713990 11168 11168 -7809989 -7809989 -7442878 2320110 9222857 573816 -7587622 214616 214616 2836805 1968610 868195 669520 147837 521683 252922 252922 1421689 1421689 152474 152474 466847 447902 18945 12528 2378 10150 114693 114693 593713 556330 37383 419324 361499 57825 Supplies 622498 577306 45192 Maintenance and Repairs 573930 508879 65051 Entertainment 337956 330625 7331 Contract Labor 320841 299992 20849 579389 165301 414088 9589745 5366659 4223086 0 5328307 3242384 23993 0 87015 17566 2024 0 137047 14808 36788143 26470219 15964102 10317924 3724415 3606061 24159612 16868750 227053 0 49653568 34067493 2213012 772205 5821540 3136388 2396117 1228718 11659387 3908593 X 22805591 15070932 15188590 15087968 37994181 30158900 49653568 34067493 X -7269635 -565647 1 X X 0 0 0 X 360345 273941 597827 392505 111059 1735677 6872053 6545951 7648916 11149271 8388186 40604377 7232398 6819892 8246743 11541776 8499245 42340054 40000 40000 130000 286680 496680 0 40000 40000 130000 286680 496680 41843374 588412 732088 893325 485090 404450 3103365 588412 732088 893325 485090 404450 3103365 7820810 7551980 9140068 12026866 8903695 45443419 0.92080 0.91590 0.06830 0.07310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 585100 X 0 0 15188590 -113841 -13219 15087968 15301429 268215 381054 15188590 14970208 250000 183162 101941 15301429 14595127 946797 571716 14970208 14675312 5000 -100326 -15141 14595127 0.90073 0.09927 0 0 2217272 2217272 32322292 25263554 7058738 1023496 810316 213180 1225083 396349 828734 10317924 13303616 C Bed Tax Bond 3565134 F 16868750 Part II, Line 9: The Foundation reports gains in the year of the sale of a conservation easement. There have been two conservation easements sold, one in 2004 for approximately 2,500 acres and one in 2008 for approximately 2,078 acres. The Foundation continues to own the property and may continue to utilize it so long as the use of the property complies with the requirements of the conservation easement. Part III, Line 4: The artwork of Athos Menaboni is displayed as an exhibit at the the Discovery Center of the Gardens. The artwork displayed depicts nature scenes and promotes man's awareness of nature. Part V, Line 4: Donor restricted endowment funds are investments in perpetuity, the income of which is subject to expenditure for specified purposes as provided by the donor. X 0 1 X 0 0 0 0 0 1 1 0 0 Garland Horton President/CEO 48980 167173 50499 172357 0 0 0 0 0 0 99479 339530 0 0 Vicki Andrews VP of Human Resources 30964 77113 21242 52901 0 0 0 0 0 0 52206 130014 0 0 Vickie Smith Treasurer 19999 61731 17236 53200 0 0 0 0 0 0 37235 114931 0 0 Part I, Line 1a The President & CEO is provided housing for the convenience of the employer (Ida Cason Callaway Foundation) and it is as a condition of employment for a period determined by the board. The housing is furnished on the business premises of the employer and is integral to the employer's business and charitable activities. Part I, Line 6 Bonus is based on a financial result factor on a consolidated basis for the Foundation and its wholly owned subsidiary. Additional factors included in determining bonus amount are individual's performance and team performance factors. Form 990, Part VI, Section A, line 2 Board of trustee member, Joe Rogers, is the spouse of the chairman of the board, Fran Rogers. Form 990, Part VI, Section B, line 11b Members of the board and management reviewed the Form 990 before it was filed. Form 990, Part VI, Section B, line 12c The conflict of interest policy has been distributed to officers and directors and is reviewed by the directors to ensure compliance. Form 990, Part VI, Section B, line 15 Compensation of the organization's officers, CEO and top management are determined by the board of trustees which consists of independent persons. Form 990, Part VI, Section C, line 19 The organization makes its information available upon request. Form 990, Part XI, line 9: Rounding 1. Form 990, Part VI, Section B, line 11b: The board of trustees oversees the audit and selection of the auditors. There has not an audit performed for the year ended December 31, 2022. Form 990, Part VII, Section A Officers compensation is allocated between the Foundation and its wholly-owned subsidiary. Amounts presented in Section A of Part VII of the Form 990 are the amounts allocated to the Foundation based on analysis of time and other statistics. Form 990, Part XI, line 2c: The Foundation has an audit committee that reviews the audited financial statements and meets with the auditors on at least an annual basis. The Foundation has not had a financial statement audit as of the date of the filing of this return for the year ended December 31, 2022. Form 990, Schedule R, Part V, # 5, Transaction Type O Sharing of Paid Employees - The Foundation and it's wholly-owned subsidiary share the services of certain departments (for example the accounting, human resource,systems, marketing and telecommunications departments as well as other departments provide services to both entities). Wages are paid by each entity for the employees in these departments depending on which entity the department is assigned to. The wages of shared employees are allocated based on statistical bases and reimbursed through departmental allocations between the two entities. Form 990, Schedule R, Part V, # 5, Transaction Type P Reimbursement Paid to Other Organization for Expenses - The Foundation and it's wholly owned subsidiary share various departmental functions. The shared departments are reimbursed through departmental allocations. Form 990, Schedule R, Part V, # 5, Transaction Type Q Reimbursement paid by other organization for expenses - The Foundation and it's wholly owned subsidiary share various departmental functions. The shared departments are reimbursed through departmental allocations. Form 990, Schedule R, Part V, # 5, Transaction Type D Loans/Guarantees with Other organization - The Foundation's board of trustees approved the recapitalization of the intercompany note between it's wholly owned subsidary in the amount of $10,873,113 effective March 2022. Remaining transactions included in the a balance of $332,681 as of December 31, 2022. Callaway Gardens Resort Inc Highway 27 Pine Mountain GA 31822 580708272 Lodging and restaurant GA C -6794907 21130564 1.00000 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 Callaway Gardens Resort Inc D -10160412 Callaway Gardens Resort Inc K 118450 Callaway Gardens Resort Inc O 672176 Callaway Gardens Resort Inc P 146792 Callaway Gardens Resort Inc Q 517546 Callaway Gardens Resort Inc A 222479