2025-04-29T12:54:00-05:00 2023-12-31 582283283 Dougherty McKinnon & Luby LLC 2521 Brookstone Centre Pkwy Columbus GA 31904 990 2023-01-01 580607075 Ida Cason Callaway Foundation IDAC 7063242234 Highway 27 Pine Mountain GA 31822 Katherine Wilson Secretary 7066632281 2025-04-29 1 0 Erica D Chestnutt P00931402 7064949630 2023 2025-03-06 01:10:19Z Katherine Wilson Highway 27 Pine Mountain GA 31822 2680997 0 X CallawayGardens.com X 1942 GA Connecting man and nature in a way that respects both man and nature. 6 6 0 133 0 0 111059 235527 9091200 1048232 228639 309228 -5496471 879071 3934427 2472058 0 0 0 0 2598028 0 0 0 0 7424291 1208680 10022319 1208680 -6087892 1263378 36678708 36436618 5338067 3377140 31340641 33059478 Connecting man and nature in a way that respects both. 0 0 1208680 1526953 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. During 2023, admissions income is collected by a third party company that purchased substantially all of the operations of the Foundation in 2022 and remits a "lease" payment to the Foundation based on an agreed formula related to admissions to the Gardens that the Foundation owns. 1208680 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 GA X Dylan Lindhorst 7066632281 Highway 27 Pine Mountain GA 31822 X Jane Cooper Chairman of the Board 1.00 X X 0 0 0 Katherine Wilson Secretary 1.00 X X 0 0 0 Chris Herschend Trustee 1.00 X 0 0 0 Garland Horton President 1.00 X X 0 0 0 Douglas Rutledge Treasuer 1.00 X X 0 0 0 Mason Lampton Trustee 1.00 X 0 0 0 0 0 0 0 0 0 0 0 235527 235527 Admissions 713990 1048232 1048232 1048232 207225 207225 165359 145583 208247 692 -42888 144891 102003 102003 Equity in Income of Su 900003 502353 502353 Miscellaneous 713990 376718 376718 879071 2472058 1526953 0 709578 64759 64759 436941 436941 1173 1173 586043 586043 35761 35761 UBIT 48714 48714 Miscellaneous 30645 30645 Taxes and Licenses 4518 4518 Bank Service Charges 126 126 1208680 1208680 0 0 3242385 2443253 350247 238269 14808 12093 36645942 27056263 10029729 9589679 3606061 4397116 19435478 19671954 0 84254 36678708 36436618 2324092 381776 3013975 2995364 5338067 3377140 X 16252673 17825701 15087968 15233777 31340641 33059478 36678708 36436618 X 1263378 455460 -1 X X 0 0 0 X 273941 597827 392505 111059 235527 1610859 6545951 7648916 11149271 8388186 1424950 35157274 6819892 8246743 11541776 8499245 1660477 36768133 40000 130000 286680 10000 466680 0 40000 130000 286680 10000 466680 36301453 732088 893325 485090 404450 207225 2722178 732088 893325 485090 404450 207225 2722178 7551980 9140068 12026866 8903695 1867702 39490311 0.91920 0.92080 0.06890 0.06830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 15087968 284311 138502 15233777 15188590 -113841 -13219 15087968 15301429 268215 381054 15188590 14970208 250000 183162 101941 15301429 14595127 946797 571716 14970208 0.89515 0.10485 0 0 1929485 1929485 18656606 14867688 3788918 13811272 10937185 2874087 1023496 853115 170381 1225083 398275 826808 9589679 16305279 C Bed Tax Bond 3366675 F 19671954 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. Form 990, Part VI, Section B, line 11b Members of the board reviewed the Form 990 after 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 The Foundation's management and operations are performed under a third party agreement. The board approved the agreement. 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. An audit has not been completed for the year ending December 31, 2023 at the filing of the return. 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, 2023. Form 990, Schedule R, Part V, # 5, Transaction Type D Loans/Guarantees with Other organization - Intercompany balances between the Foundation and the Resort are incurred during the year due to transfers during the year. These are repaid when incurred. Amount represents payments during the year. Callaway Gardens Resort Inc Highway 27 Pine Mountain GA 31822 580708272 Lodging and restaurant GA C 413703 17053660 1.00000 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Callaway Gardens Resort Inc D -67418