2026-03-25T08:48:02-04:00 2025-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-07-01 586067915 Morgan County Foundation Inc % SYLVIA DIBB MORG 7063424743 434 South Main Street Madison GA 30650 ruth bracewell Chairman 7063424743 2026-05-15 true true SABRE j Linahan P01372980 4048746244 2026-05-15 2024 2025-03-06 01:10:19Z ruth bracewell 434 South Main Street Madison GA 30650 895662 false X www.mmcc-arts.org X 1974 GA The mission of the Madison Morgan Cultural Center is to enhance education and enjoyment of the arts and humanities and preserve our historic buildings. 18 18 16 100 0 399537 334229 161282 304089 91610 113073 100250 93250 752679 844641 0 0 0 0 344458 384951 0 0 158368 523696 537519 868154 922470 -115475 -77829 3370970 3481489 32371 65103 3338599 3416386 X THE MISSION OF THE MADISON-MORGAN CULTURAL CENTER IS TO ENHANCE EDUCATION AND ENJOYMENT OF THE ARTS AND HUMANITIES BY OFFERING HIGH QUALITY PERMANENT EXHIBITS, TEMPORARY EXHIBITIONS, AND PERFORMANCES WHILE PRESERVING OUR HISTORIC BUILDINGS. false false 562827 304089 THE FOUNDATION'S CULTURAL CENTER IS OPEN ON A DAILY BASIS AS AN INTERACTIVE MUSEUM HOSTING VISUAL ARTS EXHIBITIONS AND TOURS OF THE FACILITY. THE STAFF EDUCATES THE GENERAL PUBLIC ABOUT THE HERITAGE AND HISTORY OF THE PIEDMONT REGION OF GEORGIA DURING CULTURAL EVENTS AND TRIPS TO THE CENTER. IN THE 2025 FISCAL YEAR, THE FOUNDATION HOSTED MANY MAJOR PERFORMANCES AT THE CULTURAL CENTER. 562827 true true false false false false false true false true true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 28 0 true 16 true false false false false false false false false false false false false X 18 18 false false false false false false false true true false false false true true false true true true false GA X SYLVIA DIBB 7063421284 434 SOUTH MAIN STREET Madison GA 30650 David Nunn Executive Director 40.0 0.0 X 47115 0 0 Ruth Bracewell Chair 1.0 0.0 X 0 0 0 Chris Hodges Vice Chair 1.0 0.0 X 0 0 0 Jamie Von Hanstein Secretary 1.0 0.0 X 0 0 0 Brian Collins Treasurer 1.0 0.0 X 0 0 0 Valle Ashley Director 1.0 0.0 X 0 0 0 Cheryl Bland Director 1.0 0.0 X 0 0 0 Kate Booker Director 1.0 0.0 X 0 0 0 Alla Campbell Director 1.0 0.0 X 0 0 0 Eric Joyce Director 1.0 0.0 X 0 0 0 Chris Lambert Director 1.0 0.0 X 0 0 0 Alfred Murray Director 1.0 0.0 X 0 0 0 Floyd Newton III Director 1.0 0.0 X 0 0 0 Zeb Grant Director 1.0 0.0 X 0 0 0 Lee Abney Director 1.0 0.0 X 0 0 0 Christian Williams director 1.0 0.0 X 0 0 0 Kathryn Cardwell Director 1.0 0.0 X 0 0 0 Brad Rice Director 1.0 0.0 X 0 0 0 Jane Stoner Director 1.0 0.0 X 0 0 0 47115 0 0 0 false false false 0 78817 46780 60286 148346 334229 GALLERY AND EVENTS 711190 304089 304089 304089 113073 113073 0 0 60524 60524 0 60524 60524 0 73724 46780 44551 29173 29173 0 0 0 10023 6470 3553 3553 0 844641 304089 206323 0 0 0 0 70000 30637 20717 18646 0 287476 125821 85082 76573 0 567 244 170 153 26908 11570 8073 7265 0 4444 4444 26200 26200 0 0 16628 16628 20398 11627 6731 2040 29642 28892 750 17167 14856 1164 1147 0 0 122057 57541 23776 40740 0 0 0 0 0 51689 51689 55269 35925 8290 11054 PERFORMANCE FEES 175227 175227 EXHIBITS AND EVENTS 18798 18798 922470 562827 201275 158368 X 31033 40644 164340 185484 0 0 12500 0 0 0 0 0 0 0 5676 2838 2600 0 2381999 1792218 641469 589781 2513352 2662742 0 0 0 0 0 0 0 0 3370970 3481489 32371 65103 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32371 65103 X 1339846 1318228 1998753 2098158 3338599 3416386 3370970 3481489 -77829 155616 X false true X true false X 414400 514448 242812 399537 334229 1905426 0 0 414400 514448 242812 399537 334229 1905426 4779 1900647 466922 143642 79372 148905 173597 1012438 9800 4205 43449 29173 86627 6465 0 1000000 100 0 1006565 4011056 881847 0.47385 0.47765 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 2570819 18760 249537 100000 2739116 2432943 300 245213 107637 2570819 1755830 600050 176219 99156 2432943 2201308 7881 -348808 104551 1755830 1814913 465781 65015 14395 2201284 0.25000 0.68000 0.07000 false false 11000 11000 1064298 797693 266605 1152739 859848 292891 135654 116369 19285 18308 18308 0 589781 0 0 X 1034650 155616 51021 206637 828013 16628 16628 844641 956863 51021 51021 905842 16628 16628 922470 Part III, Line 1a COLLECTIONS, WHICH WERE ACQUIRED EITHER THROUGH PURCHASES OR CONTRIBUTIONS, INCLUDE HISTORICAL AND CULTURAL ARTIFACTS THAT ARE OF SIGNIFICANCE IN UNDERSTANDING THE HISTORY AND CULTURE OF THE PIEDMONT REGION OF GEORGIA. THE COLLECTIONS ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. THE ITEMS ARE PRESERVED, CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND CONDITION ARE PERFORMED REGULARLY. COLLECTION ITEMS ARE SUBJECT TO A POLICY REQUIRING THAT PROCEEDS FROM DEACCESSIONS BE USED TO ACQUIRE ADDITIONAL COLLECTION ITEMS. Collection items are not recognized as assets on the statement of financial position. Additions to the museum collection are not capitalized, but are reported as decreases in the appropriate class of net assets. Proceeds from the disposition of items and proceeds from insurance claims for lost or destroyed items are reported as increases in the appropriate class of net assets. Part III, Line 4 The Foundation's collections consist primarily of papers, works of art, and artifacts that have historical and/or cultural significance to the Piedmont area of Georgia. The collections have a specific focus on the historical and cultural heritage of Morgan County, Georgia. These collections are maintained on display at the Foundation's headquarters for viewing by the general public. The Foundation also serves as a steward of these items. This stewardship preserves the historical and cultural legacy of the area for future generations. Part V, Line 4 The Foundation uses the endowment funds to derive both current investment income and long-term growth of the investments. This income and long-term growth is then used to subsidize the cost of the programming that the Foundation provides to the public. The Foundation has adopted a 4.5 percent spending policy to ensure that both current and long-term needs are met. Part X, Line 2 The Organization is classified as an exempt organization under the Internal Revenue Code Section 501(c)(3), and as such, no provision for income taxes has been provided. The Organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Organization takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Organization is no longer subject to tax examinations for tax years ending before June 30, 2022. Part XI, Line 2d $ 44,551 Fundraising Event Expenses $ 6,470 + Museum Shop Cost of Goods Sold ------------ $ 51,021 Part XII, Line 2d $ 44,551 Fundraising Event Expenses $ 6,470 + Museum Shop Cost of Goods Sold ------------ $ 51,021 Mardi Gras Ball 72574 44280 28294 10966 15524 10699 Spring Tour 47930 2500 45430 139 7223 0 120504 46780 73724 11105 15524 17922 44551 29173 Part VI, Line 11b THE MANAGING DIRECTOR IS INVOLVED IN THE DAILY MANAGEMENT OF THE FOUNDATION AND USES THIS KNOWLEDGE OF THE TRANSACTIONS AND ACTIVITIES OF THE FOUNDATION TO REVIEW THE FORM 990 PRIOR TO SIGNING AND FILING THE RETURN WITH THE IRS. THE MANAGING DIRECTOR ALSO CONSULTS WITH THE CPA FIRM DURING THE PREPARATION AND REVIEW PROCESS TO ENSURE THAT THE FOUNDATION HAS A COMPLETE AND ACCURATE FORM. Part VI, Line 15a The determination of all salaries is made by the Budget & Finance Committee of the Board of Trustees, on recommendation of the Personnel Committee, which is comprised of the officers of the corporation. Members of these committees have no conflicts of interest regarding personnel. The starting point for the Personnel Committee in determination of salaries is the personnel budget within the overall annual budget. Job responsibilities were realigned and expanded in several support staff positions. Compensation was determined with reference to job responsibilities, salaries for comparable positions in other similar organizations, and the local economic market. The Personnel Committee and the Budget & Finance Committee maintain records of their compensation decisions. Part VI, Line 19 The Foundation makes its governing documents and policies available to the public upon request.