2023-11-13T20:04:48-06:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 580198114 Cobb County Chamber of Commerce Inc % MIKE WINTERS COBB 7709802000 1100 circle 75 pkwy suite 1000 atlanta GA 30339 SHARON MASON President & CEO 7709802000 2023-11-15 true SHARON MASON 999009999 SABRE J LINAHAN P01372980 4048746244 2023-11-15 3 2022 2023-04-26 12:10:37Z SHARON MASON 1100 circle 75 pkwy suite 1000 atlanta GA 30339 5634367 false X www.cobbchamber.org X 1942 GA community and business development in the cobb county, georgia area 95 95 33 1000 198850 9000 1293615 1936748 3208684 3613904 1149 5740 57412 77975 4560860 5634367 0 0 0 0 2720395 2962976 0 0 0 1982426 2610520 4702821 5573496 -141961 60871 5974636 8766530 2461305 5192328 3513331 3574202 TO STRENGTHEN THE ECONOMY, PROMOTE THE COMMUNITY, BUILD SOLID RELATIONSHIPS AND PROMOTE QUALITY SERVICE IN THE COBB COUNTY, GEORGIA AREA. false false The cobb county chamber of commerce, through membership, provides an environment where more than 2,500 local businesses and organizations can work together for the good of one another and the community. It is through these relationships that develop opportunities for networking, educational programs, issue advocacy and community building activities. The chamber facilitates success of cobb county schools through multiple programs: partners in education, job shadow, give our schools a hand, and principal for a day THE CHAMBER ADVOCATES FOR A MORE COMPETITIVE BUSINESS ENVIRONMENT FOR LOCAL BUSINESSES. WORKING CLOSELY WITH THE DEVELOPMENT AUTHORITY OF COBB COUNTY, COBB COUNTY GOVERNMENT AND COBB COUNTYS CITIES, THE CHAMBER ENHANCES THE ECONOMY BY BRINGING BUSINESS AND INDUSTRY TO COBB COUNTY AND HELPING ESTABLISHED FIRMS GROW. THESE EFFORTS HAVE LED TO NEW JOBS FOR COBB COUNTY AND RELOCATION OF NATIONAL AND INTERNATIONAL HEADQUARTERS TO THE COMMUNITY. false true false true false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 54 0 true 33 true true true false false false false false false false X 95 95 true false false false true false false true true false false true true true true true true true true false GA X MIKE WINTERS 7709802000 1100 CIRCLE 75 PKWY SUITE 1000 Atlanta GA 30339 X Sharon Mason President & CEO 40.0 10.0 X 277942 0 29586 Dana Johnson COO & Exec. Dir. of SelectCobb 36.0 0.0 X 237030 0 28506 Amanda Seals EVP, Advocacy & Government Rel 40.0 0.0 X 154395 0 33282 Michele Howard EVP, Leadership Dev. & Program 20.0 20.0 X 145955 0 18264 Amanda Burton EVP, Member Development 40.0 0.0 X 139855 0 16828 Amy Selby EVP, Marketing & Communication 40.0 0.0 X 122243 0 18249 Michael Winters Controller 40.0 0.0 X 114446 0 14131 John Loud Past Chair 1.0 1.0 X X 0 0 0 Britt Fleck Chair 1.0 1.0 X X 0 0 0 Dave Cole General Counsel 1.0 0.0 X X 0 0 0 Tammy Palmgren Vice Chair, Marketing & commun 1.0 0.0 X X 0 0 0 Jeff Fucito Vice chair, finance 1.0 1.0 X X 0 0 0 Stephen Vault Vice Chair Economic Developmen 1.0 0.0 X X 0 0 0 Al Martin Vice Chair, Member Development 1.0 0.0 X X 0 0 0 Trey Paris Vice Chair, Government Affairs 1.0 0.0 X X 0 0 0 Tracy Styf Vice Chair, Member & Community 1.0 0.0 X X 0 0 0 Greg Teague Chair-Elect 1.0 1.0 X X 0 0 0 Andy Macke Executive Committee 1.0 0.0 X 0 0 0 Ben Mathis Executive Committee 1.0 0.0 X 0 0 0 Candice Saunders Executive Committee 1.0 0.0 X 0 0 0 Donna Middlebrooks Executive Committee 1.0 0.0 X 0 0 0 Gary Bottoms Executive Committee 1.0 1.0 X 0 0 0 Greg Morgan Executive Committee 1.0 0.0 X 0 0 0 Joyette Holmes Executive Committee 1.0 0.0 X 0 0 0 Kat Schwaig Executive Committee 1.0 0.0 X 0 0 0 Kevan Espy Executive Committee 1.0 1.0 X 0 0 0 Kim Gresh Executive Committee 1.0 0.0 X 0 0 0 Kim Menefee Executive Committee 1.0 0.0 X 0 0 0 Mike LaFerle Executive Committee 1.0 0.0 X 0 0 0 Mike Plant Executive Committee 1.0 0.0 X 0 0 0 Mitch Rhoden Executive Committee 1.0 0.0 X 0 0 0 Pete Quinones Executive Committee 1.0 0.0 X 0 0 0 RJ Patel Executive Committee 1.0 0.0 X 0 0 0 Rob Garcia Executive Committee 1.0 0.0 X 0 0 0 Terry DeWitt Executive Committee 1.0 1.0 X 0 0 0 Trey Sanders Executive Committee 1.0 0.0 X 0 0 0 Alex Valente Director 1.0 0.0 X 0 0 0 Allison Giddens Director 1.0 0.0 X 0 0 0 Alyssa Blanchard Director 1.0 0.0 X 0 0 0 Andrew Cox Director 1.0 0.0 X 0 0 0 Andrew Dill Director 1.0 0.0 X 0 0 0 Andy Gaines Director 1.0 0.0 X 0 0 0 Bert Reeves Director 1.0 0.0 X 0 0 0 Bill Killburg Director 1.0 0.0 X 0 0 0 Bob Walsh Director 1.0 0.0 X 0 0 0 Brian Marcos Director 1.0 0.0 X 0 0 0 Bruce Richards Director 1.0 0.0 X 0 0 0 Chad Koenig Director 1.0 0.0 X 0 0 0 Chris Martin Director 1.0 0.0 X 0 0 0 Chris Rideout Director 1.0 0.0 X 0 0 0 Cynthia Reichard Director 1.0 0.0 X 0 0 0 Dale Kaetzel Director 1.0 0.0 X 0 0 0 Dan Buyers Director 1.0 0.0 X 0 0 0 Dan Joy Director 1.0 0.0 X 0 0 0 Darin Mitchell Director 1.0 0.0 X 0 0 0 Dave Walens Director 1.0 0.0 X 0 0 0 Delphine LaGroon Director 1.0 0.0 X 0 0 0 Don Keller Director 1.0 0.0 X 0 0 0 Elaine Armster Director 1.0 0.0 X 0 0 0 Heath Garrett Director 1.0 0.0 X 0 0 0 Holly Quinlan Director 1.0 0.0 X 0 0 0 Jay Cunningham Director 1.0 0.0 X 0 0 0 Jenn Hogan Director 1.0 0.0 X 0 0 0 Jeremy Strife Director 1.0 0.0 X 0 0 0 Jesus Martinez Director 1.0 0.0 X 0 0 0 Joe Garner Director 1.0 0.0 X 0 0 0 Joe Gaskin Director 1.0 0.0 X 0 0 0 John Cristadoro Director 1.0 0.0 X 0 0 0 Jon Ingram Director 1.0 0.0 X 0 0 0 Jonathan Crumly Director 1.0 0.0 X 0 0 0 Jordan Sandler Director 1.0 0.0 X 0 0 0 Julie Smith Director 1.0 0.0 X 0 0 0 Justin O'Dell Director 1.0 0.0 X 0 0 0 Kari Parramore Director 1.0 0.0 X 0 0 0 Katy Ruth Camp Director 1.0 0.0 X 0 0 0 Kevin Greiner Director 1.0 0.0 X 0 0 0 Lance LoRusso Director 1.0 0.0 X 0 0 0 Lawson Kirkland Director 1.0 0.0 X 0 0 0 Lee Johnson Director 1.0 0.0 X 0 0 0 Lisa Crossman Director 1.0 0.0 X 0 0 0 Littie Brown Director 1.0 0.0 X 0 0 0 Matt Teague Director 1.0 0.0 X 0 0 0 Melissa Cantrell Director 1.0 0.0 X 0 0 0 Michael Paris Director 1.0 0.0 X 0 0 0 Michael Stainback Director 1.0 0.0 X 0 0 0 Mike Knowles Director 1.0 0.0 X 0 0 0 Otis Brumby Director 1.0 0.0 X 0 0 0 Pam Younker Director 1.0 0.0 X 0 0 0 Phil Barber Director 1.0 0.0 X 0 0 0 Richard Goodrich Director 1.0 0.0 X 0 0 0 Rob Lynch Director 1.0 0.0 X 0 0 0 Sam Olens Director 1.0 0.0 X 0 0 0 Scott Gregory Director 1.0 0.0 X 0 0 0 Secret Holland Director 1.0 0.0 X 0 0 0 Smith Peck Director 1.0 0.0 X 0 0 0 Steve Ewing Director 1.0 0.0 X 0 0 0 Steve Wedge Director 1.0 0.0 X 0 0 0 Tammy Cohen Director 1.0 0.0 X 0 0 0 Terri Bunten Guthrie Director 1.0 0.0 X 0 0 0 Tianna Evola Director 1.0 0.0 X 0 0 0 Wayne Dodd Director 1.0 0.0 X 0 0 0 Wendy Bunch Heyer Director 1.0 0.0 X 0 0 0 1191866 0 158846 8 false true false SA 1100 C75 LLC 900 CIRCLE 75 PKWY SUITE 720 ATLANTA GA 30339 RENT 397415 1 X 80000 937159 919589 1936748 MEMEBERSHIP DUES 900099 2336069 2336069 ANNUAL DINNER 541800 355483 355483 PARTICIPATION FEES 900099 350942 350942 ADMINISTRATIVE FEES 900099 315883 315883 ADVERTISING 900099 198850 198850 56677 56677 3613904 5740 5740 0 0 77975 77975 0 77975 77975 0 0 0 0 0 0 0 0 0 0 0 5634367 3415054 198850 83715 0 0 0 0 575379 0 1964670 101795 149604 171528 0 0 28500 0 0 0 177327 129977 95470 97905 0 413193 146763 0 876407 0 0 178285 17852 PROMOTIONAL MATERIALS 269034 PRINTING AND PUBLISHING 74883 DUES AND SUBSCRIPTIONS 62260 OTHER EXPENSES 21557 21107 5573496 X 14453 9264 3103012 3075068 639785 502727 131371 170859 0 0 0 0 0 0 0 0 376073 314366 1990706 519450 1563275 1471256 146667 226667 0 0 0 0 0 0 0 2996323 5974636 8766530 910759 519911 0 0 591474 697015 0 0 0 0 0 0 0 0 0 0 959072 3975402 2461305 5192328 X 3513331 3574202 0 0 3513331 3574202 5974636 8766530 60871 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false 1042117 142106 900011 525946 263719 262227 422643 113625 309018 1471256 RIGHT OF USE ASSETS 2996323 2996323 0 DUE FROM AFFILIATES 329977 UNEARNED LEASE COMMISSION 165000 RIGHT OF USE LIABILITY 3480425 3975402 X Schedule D, Part X, Line 2 The Chamber qualifies as a tax-exempt organization under Section 501(c)(6) of the Internal Revenue Code. Only unrelated business income as defined by Section 512(a)(1) of the Internal Revenue Code is subject to income taxes. The Organization is subject to examinations of its tax returns by the U.S. Federal, state and local authorities for three years after the returns are filed. The Organization has evaluated all tax positions taken on its tax returns and believes that all positions are more likely-than-not to be sustained upon examination. During 2022 and 2021, the Chamber earned unrelated business income from advertising and other income. Income tax amounts for the Chamber are computed in accordance with the liability method of accounting for income taxes. In general, the Organization is not subject to tax examinations for tax years beginning before December 31, 2019. X true true X X false false false Amanda Burton EVP, Member Development 115155 0 14500 0 10200 0 7483 0 10240 0 157578 0 0 0 Michele Howard EVP, Leadership Dev. & Program 124955 0 15000 0 6000 0 9332 0 9877 0 165164 0 0 0 Dana Johnson COO & Exec. Dir. of SelectCobb 194830 0 32000 0 10200 0 19476 0 10151 0 266657 0 0 0 Sharon Mason President & CEO 226942 0 42000 0 9000 0 20647 0 10134 0 308723 0 0 0 Amanda Seals EVP, Advocacy & Government Rel 144195 0 0 0 10200 0 7210 0 27066 0 188671 0 0 0 Schedule J, Part I, Line 1a THE PRESIDENT/CEO RECEIVED COMPENSATION FOR MEMBERSHIP TO A SOCIAL CLUB IN THE COBB COUNTY, GEORGIA AREA. THIS BENEFIT IS TAXABLE COMPENSATION TO THE PRESIDENT/CEO. Part VI, Section A, Line 2 KEVIN GREINER and SECRET HOLLAND SHARE A BUSINESS RELATIONSHIP. BRITT FLECK AND AL MARTIN SHARE A BUSINESS RELATIONSHIP. GREG TEAGUE AND CHRIS RIDEOUT SHARE A BUSINESS RELATIONSHIP. CANDICE SAUNDERS, STEPHEN VAULT, AND ANDREW COX SHARE A BUSINESS RELATIONSHIP. JUSTIN O'DELL AND ALYSSA BLANCHARD SHARE A BUSINESS RELATIONSHIP. CHRIS MARTIN AND AL MARTIN SHARE A FAMILY RELATIONSHIP. SCOTT GREGORY AND JOYETTE HOLMES SHARE A BUSINESS RELATIONSHIP. BEN MATHIS AND DAVe COLE SHARE A BUSINESS RELATIONSHIP. PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERSHIP. EACH MEMBER HAS ONE VOTE FOR ANY ITEMS PLACED TO THE MEMBERSHIP TO VOTE UPON, BY THE BOARD OF DIRECTORS. MEMBERS ARE APPROVED BY THE BOARD OF DIRECTORS. Part VI, Section B, Line 11B AFTER A DRAFT VERSION OF THE FORM 990 HAS BEEN PREPARED, THE DRAFT IS SENT TO THE FINANCE COMMITTEE FOR INITIAL REVIEW. ONCE APPROVED, THE DRAFT VERSION OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS WHICH HAVE THE OPPORTUNITY TO REVIEW THE DRAFT VERSION PRIOR TO NOTIFYING THE PREPARER TO PREPARE THE FINAL VERSION THAT WILL BE SIGNED AND FILED. Part VI, Section B, Line 12C UPON ELECTION OF A PERSON TO THE BOARD OF directors, THE ORGANIZATION's CONFLICT OF INTEREST POLICY MUST BE SIGNED. THE ORGANIZATION DOES NOT ACTIVELY INVESTIGATE CONFLICTS OF INTEREST, BUT DOES ACT APPROPRIATELY WHEN A CONFLICT IS IDENTIFIED BY ANY MEMBER OF THE ORGANIZATION. Part VI, Section B, Line 15 THE BOARD HAS A COMPENSATION COMMITTEE THAT DETERMINES SALARIES BASED ON SIMILAR ORGANIZATIONS AND ANNUAL REVIEWS. SALARIES ARE APPROVED BY THE SALARY COMMITTEE. Part VI, Section C, Line 18 THE ORGANIZATION MAKES ITS TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST. Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Part VIII, Line 1e During 2021, the Organization obtained two Small Business Administration ("SBA") loans under the Paycheck Protection Program ("PPP") both in the amount of $475,969 for a total loan amount of $951,938. The PPP loans bears interest at 1% and will follow the repayment terms outlined by the Coronavirus Aid, Relief, and Economic Securities Act (the "CARES Act") and the Paycheck Protection Program Flexibility Act ("PPPFA"). The Organization may apply for PPP loan proceeds to be forgiven with the lending institution, provided the proceeds are used within a specified timeframe to cover certain payroll and other expenses as outlined in the CARES Act and the PPPFA. During 2021, the Organization received forgiveness on one loan and $475,969 was recognized as other income in the combined statement of activities and net assets. In April 2022, the Organization received notification of forgiveness of the second loan and $475,969 was recognized as other income in the combined statement of activities and net assets. As part of the Coronavirus Aid, Relief and Economic Stabilization Act (the "CARES" Act), employers are provided the Employee Retention Tax Credit ("ERTC"). The ERTC is a benefit provided through payroll tax credits to encourage maintaining employee headcounts throughout the Coronavirus pandemic. The Chamber is treating the ERTC as a conditional grant and revenue is recorded when the conditions are substantially met. During the year ended December 31, 2022, the Chamber met the conditions required by the ERTC and recognized grant revenue of $461,190, which is reflected as Employee Retention Tax Credit in the combined statement of activities and net assets. Cobb County Chamber of Commerce Foundati 1100 Circle 75 Pkwy Suite 1000 Atlanta GA 30339 581492846 Community dev GA 501(C)(3) 11D, III-O see attached true false false true false false false false false false false false true false true true true false false false Cobb County Chamber of Commerce Foundation I C 80000 FMV Cobb County Chamber of Commerce Foundation I N 200905 FMV Schedule R, Part II, Line 1, Column f Cobb County Chamber of Commerce, Inc.