2025-11-17T16:21:37-05:00 2024-12-31 581484212 HOWARD MOORE & MCDUFFIE PC PO BOX 4547 MACON GA 31208 990 2024-01-01 581943161 GEORGIA PUBLIC POLICY FOUNDATION INC GEOR 4042564050 3200 COBB GALLERIA PKWY STE 214 ATLANTA GA 30339 KYLE WINGFIELD PRESIDENT/CEO 4042564050 2025-11-17 true true APRIL HORNSBY P00536708 4787425317 2025-11-17 2024 2025-03-06 01:10:19Z KYLE WINGFIELD 3200 COBB GALLERIA PARKWAY STE 214 ATLANTA GA 30339 1108060 false X GEORGIAPOLICY.ORG X 1991 GA TO IMPROVE THE LIVES OF GEORGIANS THROUGH PUBLIC POLICIES THAT ENHANCE ECONOMIC OPPORTUNITY AND FREEDOM. 11 10 10 0 1518769 1092984 0 80 2595 -69048 1521364 1024016 225 0 836556 988879 0 273210 550672 598586 1387228 1587690 134136 -563674 1012658 461665 177541 190146 835117 271519 TO IMPROVE THE LIVES OF GEORGIANS THROUGH PUBLIC POLICIES THAT ENHANCE ECONOMIC OPPORTUNITY AND FREEDOM. false false 1147300 225 IN 2024, THE GEORGIA PUBLIC POLICY FOUNDATION PUBLISHED A NUMBER OF COMMENTARIES, RESEARCH STUDIES AND POLICY PROPOSALS. NOTABLE AMONG THESE WERE: OUR BIENNIAL "GUIDE TO THE ISSUES," "REPORT ON GEORGIA'S OPEN ENROLLMENT TRANSFER ENVIRONMENT," "REVIEW OF GEORGIA'S REGULATORY ENVIRONMENT," "A REVIEW OF K-12 TRANSPORTATION IN GEORGIA," "2023 COLLEGE AND CAREER READY PERFORMANCE INDEX,- AND "NEXT STEPS FOR GEORGIA TAX REFORM." THE FOUNDATION ALSO HELD EDUCATIONAL EVENTS IN ATLANTA, AND STAFF MEMBERS SPOKE TO NUMEROUS CIVIC GROUPS ABOUT THE FOUNDATION'S PRIORITY ISSUES. 1147300 true true false true false false false false false false true false false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 14 0 false 10 true false false false false false false false false X 11 10 false false false false false false false true true false false false true true true true true true false false GA X X KYLE WINGFIELD 4042564050 3200 COBB GALLERIA PARKWAY STE 214 ATLANTA GA 30339 KYLE WINGFIELD PRESIDENT/CE 40.00 X X 150000 0 30782 MITCH RUSHING VICE PRESIDE 40.00 X X 110250 0 3307 DAVID ALLMAN TRUSTEE 1.00 X 0 0 0 FRANK BARRON TRUSTEE 1.00 X 0 0 0 GORDAN BECKHAM TRUSTEE 1.00 X 0 0 0 ROY FICKLING TRUSTEE 1.00 X 0 0 0 ROBERT F HATCHER JR TRUSTEE 1.00 X 0 0 0 KELLY MCCUTCHEN TRUSTEE 1.00 X 0 0 0 JAY NEELY TRUSTEE 1.00 X 0 0 0 CLYDE SHEPHERD TRUSTEE 1.00 X 0 0 0 JEB STEWART TRUSTEE 1.00 X 0 0 0 ROGERS WADE CHAIRMAN 1.00 X X 0 0 0 260250 34089 2 false true false 55723 1037261 1092984 80 80 10643 55723 84044 -73401 MISCELLANEOUS INCOME 541900 4353 4353 4353 1024016 80 4353 X 225 225 294339 191320 52145 50874 528340 343421 30784 154135 17071 11096 1046 4929 83942 54562 8394 20986 65187 42371 6519 16297 534 411 118 5 54743 37342 7234 10167 200924 154712 44203 2009 186015 176715 4650 4650 25706 20455 3750 1501 22100 20994 553 553 50817 40653 5082 5082 41120 41120 5069 5054 15 1534 1228 153 153 5728 3473 1245 1010 DUES & SUBSCRIPTIONS 4296 2148 1289 859 1587690 1147300 167180 273210 439924 192219 374000 121600 17399 9666 23993 20364 5164 3629 2752 2828 173419 131723 1012658 461665 7322 50326 170219 139820 177541 190146 X 217523 36233 617594 235286 835117 271519 1012658 461665 X -563674 76 X false true X true false X 727718 1037733 1000260 1493169 1092984 5351864 727718 1037733 1000260 1493169 1092984 5351864 1305554 4046310 37 80 117 4353 4353 5356334 10643 0.75540 0.99960 X PART II, LINE 10 4,353 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 172285 172285 258428 15401 15401 43071 43071 64607 SCHEDULE C, PART II-A THE ORGANIZATION ONLY EXPENDED FUNDS FOR LOBBYING IN THE YEAR 2023. THEREFORE, COLUMNS 2021, 2022 & 2024 HAVE NOT BEEN POPULATED. 23993 20364 3629 3629 RIGHT OF USE ASSET 131723 131723 RIGHT OF USE LIABILITY 139820 139820 X 1103633 76 -150 -74 1103707 -79691 -79691 1024016 1667231 79691 79691 1587540 150 150 1587690 SCHEDULE D, PAGE 3, PART X THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 501(C)(3). THE FOUNDATION ONLY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IF THE TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON AN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE THE FOUNDATION OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE THAT ANY ADJUSTMENTS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE FOUNDATIONS FINANCIAL CONDITION, RESULTS OF ACTIVITIES OR CASH FLOWS. ACCORDINGLY, THE FOUNDATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D OTHER INCOME -150 SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENT EXPENSE -84,044 OTHER INCOME 4,353 SCHEDULE D, PAGE 4, PART XII, LINE 2D EVENT EXPENSE 84,044 OTHER EXPENSE -4,353 SCHEDULE D, PAGE 4, PART XII, LINE 4B OTHER EXPENSE 150 FREEDOM DINNER 66366 55723 10643 84044 66366 55723 10643 84044 84044 -73401 X false false false false false false false false false KYLE WINGFIELD PRESIDENT/CEO 150000 4500 26282 180782 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE PRESIDENT/CEO AND VICE PRESIDENT BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED BY THE BOARD OF DIRECTORS AS PART OF REGULAR BOARD MEETINGS. IF A CONFLICT OF INTEREST IS DISCLOSED, IT IS SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW AND DECISION OF PROPER RESOLUTION. FORM 990, PAGE 6, PART VI, LINE 15A OFFICER COMPENSATION IS DETERMINED BY MARKET COMPARISON FOR SIMILAR ONLINE ADVERTISED EMPLOYMENT NOTICES FOR THE REGION AND IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PUBLISHES ITS FORM 990 ON ITS WEBSITE AND ITS GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES 154,712 44,203 2,009 FORM 990, PART XI, LINE 9 OTHER INCOME -150 EVENT EXPENSE 84,044 OTHER INCOME -4,353 EVENT EXPENSE -84,044 OTHER EXPENSE 4,353 OTHER EXPENSE 150 THE ORGANIZATION ONLY EXPENDED FUNDS FOR LOBBYING IN THE YEAR 2023. THEREFORE, COLUMNS 2021, 2022 & 2024 HAVE NOT BEEN POPULATED.