2024-07-22T20:19:32-05:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-07-01 580207260 GEORGIA ASSOCIATION OF MANUFACTURERS INC % LLOYD AVRAM GEOR 4046880555 50 HURT PLAZA 1620 ATLANTA GA 30303 Lloyd Avram PRESIDENT 4046880555 2024-08-15 true Lloyd Avram 999009999 SABRE J LINAHAN P01372980 4048746244 2024-08-15 3 2022 2023-04-26 12:10:37Z Lloyd Avram 50 HURT PLAZA 1620 ATLANTA GA 30303 1702728 false X WWW.GAMFG.ORG X 1900 GA THE ASSOCIATION IS THE STATEWIDE TRADE ASSOCIATION FOR GEORGIA MANUFACTURERS. 21 21 6 0 0 0 1104045 892099 1115517 36542 72844 12604 2292406 941245 0 0 0 0 1664573 1210365 0 0 0 696980 271449 2361553 1481814 -69147 -540569 2700140 2159571 0 0 2700140 2159571 THE ASSOCIATION'S MISSION IS TO CONTRIBUTE TO THE PROFITABILITY OF GEORGIA MANUFACTURERS THROUGH LEADERSHIP IN ADVOCACY AND EDUCATION ON MATTERS THAT AFFECT GLOBAL COMPETITIVENESS. false false THE ORGANIZATION SERVES AS A COOPERATIVE AGENCY PROVIDING ITS MEMBER COMPANIES OPPORTUNITIES TO SUPPORT AND PROMOTE THE CONTINUED GROWTH AND STRENGTH OF GEORGIA'S MANUFACTURERS. false false false true false false false false false true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 6 false false false false false false false false X 21 21 false false false false true true true true true false false true false false false true true false GA X LLOYD AVRAM 4046880555 50 HURT PLAZA 1620 ATLANTA GA 30303 George L Bowen III President Emeritus 5.0 1.0 X 981550 0 11129 Charles B Jones III Vice President & General Couns 40.0 1.0 X 190071 0 31677 Lloyd Avram President & CEO 40.0 1.0 X 166667 0 8328 Pate Huguley Chairman 1.0 1.0 X 0 0 0 Greg King Vice Chairman 1.0 1.0 X 0 0 0 Michael Edwards Treasurer 1.0 1.0 X 0 0 0 Rick Hooper Member 1.0 1.0 X 0 0 0 John Anker Member 1.0 1.0 X 0 0 0 Gerald Bruch Member 1.0 1.0 X 0 0 0 Shay Foley Member 1.0 1.0 X 0 0 0 Michael Lonergan Member 1.0 1.0 X 0 0 0 Eric McGill Member 1.0 1.0 X 0 0 0 Brian Sage Member 1.0 1.0 X 0 0 0 Dee Barnes Member 1.0 1.0 X 0 0 0 Josh Hall Member 1.0 1.0 X 0 0 0 Jennifer McKay Member 1.0 1.0 X 0 0 0 Jay Neely Member 1.0 1.0 X 0 0 0 Daniel Richard Member 1.0 1.0 X 0 0 0 Mike Ecker Member 1.0 1.0 X 0 0 0 Mike Bailey Member 1.0 1.0 X 0 0 0 Phillip Bridges Member 1.0 1.0 X 0 0 0 Stuart Countess Member 1.0 1.0 X 0 0 0 Jim Kelleher Member 1.0 1.0 X 0 0 0 Todd Shail Member 1.0 1.0 X 0 0 0 1338288 0 51134 3 false true false 0 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 647438 647438 UTILITY DUES 900099 186937 186937 REGISTRATION AND SPONSORSHIP FEES 900099 46174 46174 LEGISLATIVE DINNERS 900099 11550 11550 892099 27235 27235 0 0 0 0 0 770790 761483 9307 9307 9307 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 12604 12604 12604 941245 904703 36542 0 0 0 0 1077675 0 76767 0 35070 20853 0 0 4373 0 0 9323 0 389 18305 0 0 126201 8589 0 73010 0 0 5886 5432 CLUB DUES 6133 MISCELLANEOUS 5135 BANK CHARGES 5065 LEGISLATIVE 2191 1417 1481814 98356 341470 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 165930 125766 46050 40164 2555734 1777937 0 0 0 0 0 0 0 0 2700140 2159571 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 2700140 2159571 2700140 2159571 2700140 2159571 -540569 X true X false false false false false 647438 20941 20941 258975 -238034 0 165930 125766 40164 40164 0 0 X Part X Line 2 Income Taxes: GAM and MEF are tax exempt entities under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. The Association annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Association takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the Association is no longer subject to tax examinations for tax years ending before 2019. X false true X false true false Lloyd Avram President & CEO 166667 8328 174995 Charles B Jones III Vice President & General Couns 190071 31677 221748 George L Bowen III President Emeritus 176550 805000 17037 998587 PART I, LINE 1A MEMBERSHIP IS MAINTAINED AT THE CHEROKEE TOWN CLUB FOR THE PRESIDENT EMERITUS AND IS USED FOR A VARIETY OF FUNCTIONS FOR THE ASSOCIATION. PART I, LINE 1B MEMBERSHIP DUES ARE REIMBURSED TO THE PRESIDENT EMERITUS AS WELL AS EXPENSES RELATED TO ASSOCIATION FUNCTIONS HELD AT THE CLUB. WRITTEN POLICY RELATED TO THIS ISSUE WAS NOT CONSIDERED NECESSARY BY THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF GAM CONSIST OF REPRESENTATIVES FROM VARIOUS MANUFACTURERS IN GEORGIA. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT 5 TO 6 INDIVIDUALS TO THE BOARD OF DIRECTORS ANNUALLY TO SERVE A THREE YEAR TERM. FORM 990, PART VI, SECTION A, LINE 7B AT THE ANNAL MEETING, THE MEMBERS HAVE THE OPPORTUNITY TO APPROVE CURRENT DECISIONS PROPOSED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 FORM IS FORWARDED ELECTRONICALLY TO PRESIDENT LLOYD AVRAM WHO THEN FORWARDS IT TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 15 THE FINANCE COMMITTEE AND EXECUTIVE COMMITTEE PRESENT A BUDGET, WHICH INCLUDES SALARIES, TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS THEN APPROVES THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE MANUFACTURERS EDUCATION FOUNDATION 50 HURT PLAZA STE 985 ATLANTA GA 30303 586036258 SEE PART VII GA 501(C)3 12-Type III NA false false false false false false false false false false false false true false false false false false false false THE MANUFACTURERS EDUCATION FOUNDATION INC L PART II LINE 1 COLUMN (B) PRIMARY ACTIVITY: SUPPORT EDUCATION AND RESEARCH IN THE STATE OF GEORGIA