STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHATTAHOOCHEE OFFICIALS ASSOCIATION INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
CHATTAHOOCHEE OFFICIALS ASSOCIATION INC (EIN 58-2020378)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-13
IRS object ID
202621339349307232
Schema version
2025v4.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-13T15:28:40-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581763570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JONES AND KOLBBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13475 PIEDMONT ROAD NE SUITE 1500AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30305ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN582020378EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHATTAHOOCHEE OFFICIALS ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHATBusinessNameControlTxt
Phone6783162725PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15155 SADDLEBRED LNAddressLine1Txt
CityCUMMINGCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30028ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDENNIS STANFORDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6783162725PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOEL L PASCANERPreparerPersonNm
PTINP00027369PTIN
Phone4042627920PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDENNIS STANFORDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13260 KEITH BRIDGE ROADAddressLine1Txt
CityCUMMINGCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30041ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$59,395GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.CHATTAHOOCHEEOFFICIAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO PROVIDE UMPIRES, REFEREES AND OTHER OFFICIALS FOR RECREATIONAL AND HIGH SCHOOL SPORTING EVENTS. PROVIDING SERVICES MAINLY TO TWO ORGANIZATIONS, FORSYTH COUNTY PARKS AND REC. DEPT AND THE FORSYTH COUNTY HIGH SCHOOL SYSTEMS. THERE ARE NUMEROUS BENEFICIARIES TO THE SERVICES PROVIDED DIRECTLY AND INDIRECTLY AS WE PROVIDE ENFORCEMENT TO THE RULES AND REGULATIONS AT VARIOUS RECREATIONAL SPORTING EVENTS.ActivityOrMissionDesc
Voting Members Governing Body90VotingMembersGoverningBodyCnt
Voting Members Independent90VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$62,755PYProgramServiceRevenueAmt
CY Program Service Revenue$59,395CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$655PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$63,410PYTotalRevenueAmt
CY Total Revenue$59,395CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$60,627PYOtherExpensesAmt
CY Other Expenses$59,405CYOtherExpensesAmt
PY Total Expenses$60,627PYTotalExpensesAmt
CY Total Expenses$59,405CYTotalExpensesAmt
PY Revenues Less Expenses$2,783PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$10CYRevenuesLessExpensesAmt
Total Assets BOY$3,152TotalAssetsBOYAmt
Total Assets EOY$3,142TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,152NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,142NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE UMPIRES, REFEREES AND OTHER OFFICIALS FOR RECREATIONAL AND HIGH SCHOOL SPORTING EVENTS. PROVIDING SERVICES MAINLY TO TWO ORGANIZATIONS, FORSYTH COUNTY PARKS AND REC. DEPT AND THE FORSYTH COUNTY HIGH SCHOOL SYSTEMS. THERE ARE NUMEROUS BENEFICIARIES TO THE SERVICES PROVIDED DIRECTLY AND INDIRECTLY AS WE PROVIDE ENFORCEMENT TO THE RULES AND REGULATIONS AT VARIOUS RECREATIONAL SPORTING EVENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$58,755ExpenseAmt
Revenue$57,795RevenueAmt
DescPROVIDING UMPIRES, REFEREES AND OTHER OFFICIALS FOR RECREATIONAL AND HIGH SCHOOL SPORTING EVENTS. SERVICES ARE PROVIDED MAINLY TO TWO ORGANIZATIONS FORSYTH COUNTY PARKS AND REC. DEPT. AND FORSYTH COUNTY HIGH SCHOOL SYSTEM. THERE ARE NUMEROUS BENEFICIARIES TO THE SERVICES DIRECTLY AND INDIRECTLY. THIS IS ACCOMPLISHED BY ENFORCEMENTS TO THE RULES AND REGULATIONS AT VARIOUS RECREATIONAL SPORTING EVENTS. THIS PROVIDES A POSITIVE ATMOSHPERE FOR PARTICIPANTS AS WELL AS SPECTATORS OF THE SPORTING EVENTS WE OFFICIATE.Desc
Total Program Service Expenses$58,755TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members90GoverningBodyVotingMembersCnt
Independent Voting Member90IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTRACEY RODGERSPersonNm
Phone2143340380PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15155 SADDLEBRED LNAddressLine1Txt
CityCUMMINGCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30028ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DENNIS STANFORD
ADMINSTRATOR6.00Yes (X)Yes (X)$0$0$0
DAVE SMITH
ASST ADMIN6.00Yes (X)Yes (X)$0$0$0
JAY MCHUGH
SECRETARY6.00Yes (X)$0$0$0
JODY ELZEY
ASSIGNING SECRETARY6.00Yes (X)$0$0$0
TRACEY RODGERS
TREASURER6.00Yes (X)$0$0$0
DEAN GRAYSON
BOARD MEMBER6.00Yes (X)$0$0$0
DAVID HOAR
BOARD MEMBER6.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OFFICIALS, REFS, AND U711210$57,795$57,795
DUES711210$1,600$1,600
FieldValueIRS element (for citing)
Total Program Service Revenue$59,395TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,395TotalRevenueColumnAmt
Related Or Exempt Func Income$59,395RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$74TotalAmt
Management And General$74ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
UMPIRES$58,755$58,755
BANK FEES$293$293
DUES/SUBSCRIPTIONS$283$283

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$59,405TotalAmt
Program Services$58,755ProgramServicesAmt
Management And General$650ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,152BOYAmt
EOY$3,142EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,152BOYAmt
EOY$3,142EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,152BOYAmt
EOY$3,142EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,152BOYAmt
EOY$3,142EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,152BOYAmt
EOY$3,142EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$10ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,395CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,665CurrentTaxYearMinus3YearsAmt
Total$4,060TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$199,033CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,410CurrentTaxYearMinus1YearAmt
Current Tax Year$59,395CurrentTaxYearAmt
Total$321,838TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,395CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,665CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$199,033CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,410CurrentTaxYearMinus1YearAmt
Current Tax Year$59,395CurrentTaxYearAmt
Total$325,898TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$325,898PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,395CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,665CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$199,033CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,410CurrentTaxYearMinus1YearAmt
Current Tax Year$59,395CurrentTaxYearAmt
Total$325,898TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE TAX REUTRN FORM 990 HAS BEEN REVIEWED BY THE PRESIDENT AND SECRETARY PRIOR TO FILING THE RETURN. A COPY OF THE RETURN WILL BE AVAILABLE TO ALL MEMBERS UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST.