{"success":true,"data":{"_id":50530154,"filings":[{"Organization":{"value":null,"Person":["CHASE BOHANNON","VALERIE ROBBINS","JIM ROSENCRANTS","KIM WATTERS","WILLIAM ASBURY","FAYE BENTLEY"],"Title":["MEMBER","MEMBER","MEMBER","PRESIDENT","TREASURER","SECRETARY"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, ga. the structure has significant value to the history of the community.","year":2024,"name":"FRIENDS OF CALHOUNS GEM THEATRE INC","phone":7066253132,"website":"www.calhoungem.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2002,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"114 NORTH WALL ST, Calhoun, GA, 30701, USA","city":"Calhoun","state":"GA","country":"USA","zip_code":30701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":544122,"Contributions":{"value":81767,"Other contributions":81767,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":441299,"Total revenue":{"value":441299,"VARIOUS":441299},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":206,"Investment income total":206,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20850,"Other total":0,"Royalties revenue":0,"Net rental income":20850,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":492587,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":34738,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":31945,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2793},"Other expenses":{"value":457849,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":223716,"Advertising":11453,"Office expenses":14662,"Information technology":19181,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":6557,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21769,"CLEANING SUPPLIES":806,"CONCESSIONS LABOR":6030,"CONCESSIONS SUPPLIES":14933},"All other expenses":159511},"Functional Expenses":{"value":null,"Program Service Expenses":257717,"Management And General Expenses":223417,"Fundraising Expenses":11453}},"Assets":{"value":3083988,"Non-interest bearing cash":203640,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2880348,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":68839,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":68839,"Other liabilities":0},"Fund balance":{"value":3015149,"Net assets without donor restriction":3015149,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5231908272041285,"percentile":0.4792234941554623},"Fundraising Efficiency":{"score":7.13935213481184,"percentile":0.29763526584657984},"Operating Margin":{"score":0.09471221527525077,"percentile":0.6140026686074227},"Liabilities to Assets Ratio":{"score":0.022321422781152195,"percentile":0.45022044858275445},"Operating Reserve Ratio":{"score":6.260798600044256,"percentile":0.8387535898989927},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.038093968019871687,"percentile":0.21917590473358634},"Revenue Growth":{"score":0.0794618774763275,"percentile":0.7109414698429469},"Asset Growth":{"score":-0.014809721045905614,"percentile":0.26344367136393215},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.544860358875425,"percentile":0.44235391569005816}},"source_xml":"202521359349307607_public.xml"},{"Organization":{"value":null,"Person":["JUDY JACKSON","AMY SCOGGINS","KEVIN SMITH","GLORIA COOLEY","TED KING","SARAH OSTUW","SHERRY CHILDS","RENEE BROWN"],"Title":["VICE PRESIDE","SECRETARY","PRESIDENT","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, georgia. the structure has significant value to the history of the community.","year":2017,"name":"FRIENDS OF CALHOUN'S GEM THEATRE INC","phone":7066294511,"website":"WWW.CALHOUNGEM.ORG","type":"990","affiliation":null,"foreign_countries":["Georgia"],"principal_officer":"KEVIN SMITH","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"P O BOX 325, CALHOUN, GA, 307030325, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":240206,"Contributions":{"value":50000,"Other contributions":50000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":190206,"Total revenue":{"value":190206,"REVENUE-ADMISSIONS":154617,"REVENUE-CONCESSIONS":28076,"REVENUE - CONTRACT INCOME":7100,"REVENUE - MISC":413},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":324490,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":2907,"Fundraising professional":2907,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":46965,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":43542,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3423},"Other expenses":{"value":274618,"Management services":0,"Legal":0,"Accounting":3030,"Lobbying services":0,"Investment management fees":0,"Other services":21954,"Advertising":1998,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":23084,"Travel":0,"Conferences and meetings":0,"Interest":1519,"Payments to affiliates":0,"Depreciation and depletion":96906,"Insurance":1372,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":111912,"EVENT PERFORMERS":54977,"TICKETING":36385,"SALES TAX EXPENSE":13471,"LICENSES & TAXES":7079},"All other expenses":12843},"Functional Expenses":{"value":null,"Program Service Expenses":241732,"Management And General Expenses":78852,"Fundraising Expenses":3906}},"Assets":{"value":3215699,"Non-interest bearing cash":20610,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3195089,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2935171,"Sum of Total Liabilities":0,"Accounts payable, accrued":2638,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2932533},"Fund balance":{"value":280528,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":280528,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7449597830441617,"percentile":0.56874018190167},"Fundraising Efficiency":{"score":12.800819252432156,"percentile":0.47415075120224043},"Operating Margin":{"score":-0.35088215947977985,"percentile":0.09990484398918291},"Liabilities to Assets Ratio":{"score":0.9127629793708926,"percentile":0.06254434781468718},"Operating Reserve Ratio":{"score":9.910009553453111,"percentile":0.8912536712407334},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03726868471544756,"percentile":0.480245946661571},"Revenue Growth":{"score":0.05181044991015255,"percentile":0.6138198373896335},"Asset Growth":{"score":-0.025654488002422326,"percentile":0.22695073240165559},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5055654877769885,"percentile":0.3353597114461032}},"source_xml":"201813199349314061_public.xml"},{"Organization":{"value":null,"Person":["ANDY BAXTER","RUTH MATHEWS","SARAH OSTUW","KEVIN SMITH","BRANDI BRUMLOW","TED KING","JEANETTE MELLINGER","HANNAH NELSON","LARAMIE RODRIGUEZ","AMY SCOGGINS"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY","TREASURER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, georgia. the structure has significant value to the history of the community.","year":2014,"name":"FRIENDS OF CALHOUN'S GEM THEATRE INC","phone":7066294511,"website":"WWW.CALHOUNGEM.ORG","type":"990","affiliation":null,"foreign_countries":["Georgia"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"P O BOX 325, CALHOUN, GA, 307030325, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":223805,"Contributions":{"value":100076,"Other contributions":89686,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":2890,"Campaigns":0,"Grant revenue":7500,"Related organizations":0},"Program revenue":{"value":123729,"Total revenue":{"value":123103,"REVENUE-ADMISSIONS":86045,"REVENUE-ADVERTISING & SPONSOR":19380,"REVENUE-CONCESSIONS":6123,"REVENUE-RENTAL EVENTS":5880,"REVENUE - CONTRACT INCOME":5675},"Total other revenue":626,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":320885,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":4052,"Fundraising professional":4052,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":44639,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":41250,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3389},"Other expenses":{"value":272194,"Management services":0,"Legal":0,"Accounting":1575,"Lobbying services":0,"Investment management fees":0,"Other services":23946,"Advertising":6471,"Office expenses":1484,"Information technology":360,"Royalties":0,"Occupancy":37336,"Travel":0,"Conferences and meetings":185,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":96382,"Insurance":6487,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":83432,"EVENT PERFORMERS":68430,"SECURITY":5687,"CONCESSIONS EXPENSE":4926,"REPAIRS & MAINTENANCE":4389},"All other expenses":14536},"Functional Expenses":{"value":null,"Program Service Expenses":239245,"Management And General Expenses":74353,"Fundraising Expenses":7287}},"Assets":{"value":3469581,"Non-interest bearing cash":6098,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3463483,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2867378,"Sum of Total Liabilities":0,"Accounts payable, accrued":1615,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2865763},"Fund balance":{"value":602203,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":602203,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7455786340900946,"percentile":0.5692658277814925},"Fundraising Efficiency":{"score":13.73349801015507,"percentile":0.49487853747658644},"Operating Margin":{"score":-0.4337704698286455,"percentile":0.08393620206253558},"Liabilities to Assets Ratio":{"score":0.8264335088300288,"percentile":0.07537346390640952},"Operating Reserve Ratio":{"score":10.812537201801268,"percentile":0.8993771344628484},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44473498166363945,"percentile":0.2009202095119514}},"source_xml":"201543209349307019_public.xml"},{"Organization":{"value":null,"Person":["KEVIN SMITH","JUDY JACKSON","AMY SCOGGINS","BRANDI BRUMLOW","TED KING","JEANETTE MELLINGER","RENEE BROWN","MONTAN ETHERIDGE","SARAH OSTUW","MIRANDA SERRITT","JESSE VAUGHN"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, georgia. the structure has significant value to the history of the community.","year":2016,"name":"FRIENDS OF CALHOUN'S GEM THEATRE INC","phone":7066294511,"website":"WWW.CALHOUNGEM.ORG","type":"990","affiliation":null,"foreign_countries":["Georgia"],"principal_officer":"KEVIN SMITH","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"P O BOX 325, CALHOUN, GA, 307030325, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":14,"Number of independent voting members":13,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":285271,"Contributions":{"value":19250,"Other contributions":19250,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":266021,"Total revenue":{"value":266021,"REVENUE-ADMISSIONS":237536,"REVENUE-CONCESSIONS":27985,"REVENUE - MISC":500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":385151,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":9379,"Fundraising professional":9379,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":48434,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":44908,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3526},"Other expenses":{"value":327338,"Management services":0,"Legal":0,"Accounting":2709,"Lobbying services":0,"Investment management fees":0,"Other services":20505,"Advertising":5474,"Office expenses":90,"Information technology":3980,"Royalties":0,"Occupancy":20786,"Travel":0,"Conferences and meetings":275,"Interest":1255,"Payments to affiliates":0,"Depreciation and depletion":96951,"Insurance":1708,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":147902,"EVENT PERFORMERS":95984,"TICKETING":21772,"SALES TAX EXPENSE":18219,"LICENSES & TAXES":11927},"All other expenses":25703},"Functional Expenses":{"value":null,"Program Service Expenses":277897,"Management And General Expenses":95138,"Fundraising Expenses":12116}},"Assets":{"value":3300918,"Non-interest bearing cash":9159,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3291759,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2935963,"Sum of Total Liabilities":0,"Accounts payable, accrued":3387,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2932576},"Fund balance":{"value":364955,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":364955,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.721527400941449,"percentile":0.5509816084361129},"Fundraising Efficiency":{"score":1.588808187520634,"percentile":0.06070582000524195},"Operating Margin":{"score":-0.35012321616988756,"percentile":0.10007787344556267},"Liabilities to Assets Ratio":{"score":0.8894383320034003,"percentile":0.06637669545894764},"Operating Reserve Ratio":{"score":8.570451589116995,"percentile":0.8763769236816423},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.07740996412422564,"percentile":0.6205881571652466},"Revenue Growth":{"score":0.08635173088453407,"percentile":0.7302913811354393},"Asset Growth":{"score":-0.025211715448031604,"percentile":0.22840132139854274},"Independent Voting Board Pct":{"score":0.9285714285714286,"percentile":0.2554649107023994},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4271053495893381,"percentile":0.16777634833171778}},"source_xml":"201831249349300758_public.xml"},{"Organization":{"value":null,"Person":["ANDY BAXTER","RUTH MATHEWS","SARAH OSTUW","KEVIN SMITH","BRANDI BRUMLOW","TED KING","JEANETTE MELLINGER","HANNAH NELSON","LARAMIE RODRIGUEZ","AMY SCOGGINS","INDIA GAYLEAN","RUSSELL SMITH","JESSE VAUGHN","KIM WATTERS"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY","TREASURER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, georgia. the structure has significant value to the history of the community.","year":2015,"name":"FRIENDS OF CALHOUN'S GEM THEATRE INC","phone":7066294511,"website":"WWW.CALHOUNGEM.ORG","type":"990","affiliation":null,"foreign_countries":["Georgia"],"principal_officer":"ANDY BAXTER","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"P O BOX 325, CALHOUN, GA, 307030325, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":14,"Number of independent voting members":13,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":199024,"Contributions":{"value":73838,"Other contributions":72503,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":1335,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":125186,"Total revenue":{"value":125186,"REVENUE-ADMISSIONS":101507,"REVENUE-CONCESSIONS":16339,"REVENUE - CONTRACT INCOME":4625,"REVENUE - MISC":2715},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":336393,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":4071,"Fundraising professional":4071,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":46684,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":42917,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3767},"Other expenses":{"value":285638,"Management services":0,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":17818,"Advertising":7311,"Office expenses":2217,"Information technology":1800,"Royalties":0,"Occupancy":34373,"Travel":0,"Conferences and meetings":474,"Interest":1623,"Payments to affiliates":0,"Depreciation and depletion":96295,"Insurance":3652,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":92264,"EVENT PERFORMERS":67359,"LICENSES & TAXES":10606,"CONCESSIONS EXPENSE":7899,"TICKETING":6400},"All other expenses":24211},"Functional Expenses":{"value":null,"Program Service Expenses":241311,"Management And General Expenses":87355,"Fundraising Expenses":7727}},"Assets":{"value":3399829,"Non-interest bearing cash":11119,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3388710,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2934994,"Sum of Total Liabilities":0,"Accounts payable, accrued":2143,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2932851},"Fund balance":{"value":464835,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":464835,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7173484584994337,"percentile":0.5480931742566441},"Fundraising Efficiency":{"score":9.555843147405202,"percentile":0.3851537590834075},"Operating Margin":{"score":-0.6902132406141973,"percentile":0.05661976257260767},"Liabilities to Assets Ratio":{"score":0.8632769471641074,"percentile":0.07033624861323462},"Operating Reserve Ratio":{"score":10.106717440612616,"percentile":0.8931529250995148},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0550820194801651,"percentile":0.5500093830253787},"Revenue Growth":{"score":-0.02806567672910322,"percentile":0.2724531342432817},"Asset Growth":{"score":-0.023923836300078192,"percentile":0.23275336875043282},"Independent Voting Board Pct":{"score":0.9285714285714286,"percentile":0.2554649107023994},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.40897209870812673,"percentile":0.1361523707284022}},"source_xml":"201603209349308880_public.xml"},{"Organization":{"value":null,"Person":["FAYE BENTLEY","WILLIAM ASBURY","KIM WATTERS"],"Title":["SECRETARY","TREASURER","PRESIDENT"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To restore th historic gem theatre in downtown calhoun, ga. the structure has significant value to the history of the community.","year":2022,"name":"FRIENDS OF CALHOUNS GEM THEATRE INC","phone":null,"website":"www.calhoungem.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2002,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"P O BOX 325, Calhoun, GA, 307030325, USA","city":"Calhoun","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":277760,"Contributions":{"value":18485,"Other contributions":18485,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":258358,"Total revenue":{"value":258358,"VARIOUS":258358},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":217,"Investment income total":217,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":700,"Other total":0,"Royalties revenue":0,"Net rental income":700,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":227827,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2164,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2164},"Other expenses":{"value":225663,"Management services":0,"Legal":2250,"Accounting":900,"Lobbying services":0,"Investment management fees":0,"Other services":77008,"Advertising":2654,"Office expenses":8878,"Information technology":5357,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":1898,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9364,"BANK FEES":402,"CLEANING SUPPLIES":561,"CONCESSIONS SUPPLIES":8401},"All other expenses":117354},"Functional Expenses":{"value":null,"Program Service Expenses":88148,"Management And General Expenses":137025,"Fundraising Expenses":2654}},"Assets":{"value":3066646,"Non-interest bearing cash":208370,"Savings and temp cash investments":0,"Pledges and grants receivable":13174,"Accounts receivable":1457,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7023,"Prepaid expenses deferred charges":0,"Land, building, equipment":2836622,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":76024,"Sum of Total Liabilities":0,"Accounts payable, accrued":1024,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":75000,"Other liabilities":0},"Fund balance":{"value":2990622,"Net assets without donor restriction":2990622,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.3869076097214114,"percentile":0.4632142540662032},"Fundraising Efficiency":{"score":6.964958553127355,"percentile":0.2905029488372182},"Operating Margin":{"score":0.17977030529953916,"percentile":0.734910720672781},"Liabilities to Assets Ratio":{"score":0.02479060184970812,"percentile":0.4429508892504994},"Operating Reserve Ratio":{"score":13.460415139557647,"percentile":0.9179503336426004},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.06822925045138328,"percentile":0.17275477913043777},"Revenue Growth":{"score":-0.004030375083059044,"percentile":0.3526622471094119},"Asset Growth":{"score":-0.02176464412266833,"percentile":0.24000995843084064},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.52648234759276,"percentile":0.3908476610691621}},"source_xml":"202313199349317446_public.xml"},{"Organization":{"value":null,"Person":["JUDY JACKSON","PIPA DEFOOR","KEVIN SMITH","FAYE BENTEY","TED KING","SARAH OSTUW","SHERRY CHILDS","KELLY FUQUEA","KIM WATTERS","DAKOTA RASBERRY"],"Title":["PRESIDENT","SECRETARY","VICE PRESIDE","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, georgia. the structure has significant value to the history of the community.","year":2018,"name":"FRIENDS OF CALHOUN'S GEM THEATRE INC","phone":7066294511,"website":"WWW.CALHOUNGEM.ORG","type":"990","affiliation":null,"foreign_countries":["Georgia"],"principal_officer":"KEVIN SMITH","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"P O BOX 325, CALHOUN, GA, 307030325, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":192870,"Contributions":{"value":20462,"Other contributions":20462,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":172408,"Total revenue":{"value":172408,"REVENUE-ADMISSIONS":149388,"REVENUE-CONCESSIONS":14965,"REVENUE - CONTRACT INCOME":7755,"REVENUE - MISC":300},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":302220,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":41334,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":38314,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3020},"Other expenses":{"value":260886,"Management services":0,"Legal":0,"Accounting":1277,"Lobbying services":0,"Investment management fees":0,"Other services":10808,"Advertising":2808,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":17982,"Travel":0,"Conferences and meetings":0,"Interest":1549,"Payments to affiliates":0,"Depreciation and depletion":96874,"Insurance":1442,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":116457,"EVENT PERFORMERS":65664,"TICKETING":31198,"SALES TAX EXPENSE":10685,"LICENSES & TAXES":8910},"All other expenses":11689},"Functional Expenses":{"value":null,"Program Service Expenses":230712,"Management And General Expenses":70104,"Fundraising Expenses":1404}},"Assets":{"value":3106652,"Non-interest bearing cash":8614,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3098038,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2935651,"Sum of Total Liabilities":0,"Accounts payable, accrued":3691,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2931960},"Fund balance":{"value":171001,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":171001,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7633909072860829,"percentile":0.5856164355973029},"Fundraising Efficiency":{"score":14.574074074074074,"percentile":0.5120569663699108},"Operating Margin":{"score":-0.566962202519832,"percentile":0.06688903023817128},"Liabilities to Assets Ratio":{"score":0.9449564997946343,"percentile":0.05824496544762411},"Operating Reserve Ratio":{"score":10.279438819403083,"percentile":0.894724386900524},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.014089446542740003,"percentile":0.3796727680610385},"Revenue Growth":{"score":0.005755674501888603,"percentile":0.39540731122322853},"Asset Growth":{"score":-0.026994552050416145,"percentile":0.2225406502754409},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4795287040748659,"percentile":0.27323307034681144}},"source_xml":"201903199349311615_public.xml"},{"Organization":{"value":null,"Person":["FAYE BENTLEY","WILLIAM ASBURY","KIM WATTERS"],"Title":["SECRETARY","TREASURER","PRESIDENT"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, ga. the structure has significant value to the history of the community.","year":2023,"name":"FRIENDS OF CALHOUNS GEM THEATRE INC","phone":null,"website":"www.calhoungem.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2002,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"114 NORTH WALL ST, Calhoun, GA, 30701, USA","city":"Calhoun","state":"GA","country":"USA","zip_code":30701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":460788,"Contributions":{"value":105549,"Other contributions":105549,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":346002,"Total revenue":{"value":346002,"VARIOUS":346002},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":87,"Investment income total":87,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":9150,"Other total":0,"Royalties revenue":0,"Net rental income":9150,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":377496,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":11480,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":10392,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1088},"Other expenses":{"value":366016,"Management services":0,"Legal":0,"Accounting":750,"Lobbying services":0,"Investment management fees":0,"Other services":94768,"Advertising":8553,"Office expenses":18473,"Information technology":8780,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":1383,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":46097,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20357,"BANK FEES":70,"CLEANING SUPPLIES":695,"CONCESSIONS LABOR":4275,"CONCESSIONS SUPPLIES":15317},"All other expenses":166855},"Functional Expenses":{"value":null,"Program Service Expenses":144020,"Management And General Expenses":224923,"Fundraising Expenses":8553}},"Assets":{"value":3056982,"Non-interest bearing cash":220360,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2836622,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":74728,"Sum of Total Liabilities":0,"Accounts payable, accrued":1654,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":73074,"Other liabilities":0},"Fund balance":{"value":2982254,"Net assets without donor restriction":2982254,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.3815139763070337,"percentile":0.4627556733503581},"Fundraising Efficiency":{"score":12.34058225184146,"percentile":0.46303128753251016},"Operating Margin":{"score":0.18075991562280266,"percentile":0.7359992369584397},"Liabilities to Assets Ratio":{"score":0.024445024537272382,"percentile":0.44395890586054837},"Operating Reserve Ratio":{"score":8.098051370080743,"percentile":0.8702668958920703},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0666455512034073,"percentile":0.17477705674630956},"Revenue Growth":{"score":0.04979380285902789,"percentile":0.6054661854595839},"Asset Growth":{"score":-0.017845974725579482,"percentile":0.25311964948117754},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5644294238648763,"percentile":0.5001906853934989}},"source_xml":"202431369349311588_public.xml"},{"Organization":{"value":null,"Person":["ANDY BAXTER","SOMMER BENNETT","JANICE BURRELL","TERI CARROLL","INDIA GALYEAN","TED KING","RUTH MATHEWS","CLAUDINE SMITH","JENNIFER THOMASON","STEVE THOMASON","KIM WATTERS"],"Title":["VICE CHAIR","CHAIR","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, georgia. the structure has significant value to the history of the community.","year":2013,"name":"FRIENDS OF CALHOUN'S GEM THEATRE INC","phone":7066294511,"website":"WWW.CALHOUNGEM.ORG","type":"990","affiliation":null,"foreign_countries":["Georgia"],"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"P O BOX 325, CALHOUN, GA, 307030325, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":210881,"Contributions":{"value":106504,"Other contributions":96918,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":4626,"Campaigns":0,"Grant revenue":4960,"Related organizations":0},"Program revenue":{"value":104377,"Total revenue":{"value":103886,"REVENUE-ADMISSIONS":59908,"REVENUE - CONTRACT INCOME":19311,"REVENUE-ADVERTISING & SPONSOR":10730,"REVENUE-RENTAL EVENTS":8617,"REVENUE-CONCESSIONS":5320},"Total other revenue":491,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":288229,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":2018,"Fundraising professional":2018,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":37673,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":34688,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2985},"Other expenses":{"value":248538,"Management services":0,"Legal":0,"Accounting":2925,"Lobbying services":0,"Investment management fees":0,"Other services":34595,"Advertising":1106,"Office expenses":1080,"Information technology":300,"Royalties":0,"Occupancy":38329,"Travel":0,"Conferences and meetings":129,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":95225,"Insurance":6129,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":51782,"EVENT PERFORMERS":30059,"LICENSES & TAXES":11480,"CONCESSIONS EXPENSE":5197,"CLEANING":5046},"All other expenses":16938},"Functional Expenses":{"value":null,"Program Service Expenses":215742,"Management And General Expenses":69916,"Fundraising Expenses":2571}},"Assets":{"value":3566270,"Non-interest bearing cash":5932,"Savings and temp cash investments":2263,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3558075,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2866985,"Sum of Total Liabilities":0,"Accounts payable, accrued":1222,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2865763},"Fund balance":{"value":699285,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":699285,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7485089980536309,"percentile":0.5717365648135467},"Fundraising Efficiency":{"score":41.425126409957215,"percentile":0.7518051607291496},"Operating Margin":{"score":-0.3667850588720653,"percentile":0.09644221682323217},"Liabilities to Assets Ratio":{"score":0.8039169776825646,"percentile":0.07842762518578969},"Operating Reserve Ratio":{"score":12.373043656259433,"percentile":0.9111006517645903},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.9090909090909091,"percentile":0.24395594109922106},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4849087771170153,"percentile":0.285747911709963}},"source_xml":"201433219349305193_public.xml"},{"Organization":{"value":null,"Person":["KELLY FUQUEA","WILLIAM ASBURY","KIM WATTERS"],"Title":["SECRETARY","TREASURER","PRESIDENT"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To restore th historic gem theatre in downtown calhoun, ga. the structure has significant value to the history of the community.","year":2020,"name":"FRIENDS OF CALHOUNS GEM THEATRE INC","phone":null,"website":"www.calhoungem.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2002,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"P O BOX 325, Calhoun, GA, 307030325, USA","city":"Calhoun","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":77685,"Contributions":{"value":12785,"Other contributions":10785,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":2000,"Related organizations":0},"Program revenue":{"value":60021,"Total revenue":{"value":60021,"ADMISSIONS":59480,"CONCESSIONS":541},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4879,"Other total":0,"Royalties revenue":0,"Net rental income":4879,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":176585,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":40719,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":33781,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6938},"Other expenses":{"value":135866,"Management services":0,"Legal":0,"Accounting":750,"Lobbying services":0,"Investment management fees":0,"Other services":53745,"Advertising":277,"Office expenses":5162,"Information technology":10812,"Royalties":0,"Occupancy":0,"Travel":1070,"Conferences and meetings":0,"Interest":157,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":7733,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4842,"BANK FEES":497,"CLEANING SUPPLIES":64,"FINANCIAL SOFTWARE":1421,"CONCESSIONS SUPPLIES":2860},"All other expenses":51318},"Functional Expenses":{"value":null,"Program Service Expenses":72626,"Management And General Expenses":103682,"Fundraising Expenses":277}},"Assets":{"value":2906821,"Non-interest bearing cash":2591,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2904230,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":84033,"Sum of Total Liabilities":0,"Accounts payable, accrued":429,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":83604},"Fund balance":{"value":2822788,"Net assets without donor restriction":2822788,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.4112806863550132,"percentile":0.4653250948579346},"Fundraising Efficiency":{"score":46.15523465703971,"percentile":0.7697766026591858},"Operating Margin":{"score":-1.273090043122868,"percentile":0.034296720857427195},"Liabilities to Assets Ratio":{"score":0.02890890082327051,"percentile":0.4317752399493308},"Operating Reserve Ratio":{"score":16.461313248577174,"percentile":0.9329133741786758},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.032254631998262825,"percentile":0.23102893656475015},"Revenue Growth":{"score":-0.0425017429004697,"percentile":0.23609019525170563},"Asset Growth":{"score":-0.02905060378385158,"percentile":0.21609907068663547},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46212282377926156,"percentile":0.23584613418612135}},"source_xml":"202143199349327794_public.xml"},{"Organization":{"value":null,"Person":["FAYE BENTEY","PIPA DEFOOR","KELLY FUQUEA","JUDY JACKSON","TED KING","SARAH OSTUW","DAKOTA RASBERRY","KEVIN SMITH"],"Title":["MEMBER","SECRETARY","MEMBER","PRESIDENT","MEMBER","MEMBER","MEMBER","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, georgia. the structure has significant value to the history of the community.","year":2019,"name":"FRIENDS OF CALHOUN'S GEM THEATRE INC","phone":7066253132,"website":"WWW.CALHOUNGEM.ORG","type":"990","affiliation":null,"foreign_countries":["Georgia"],"principal_officer":"KIMBERLY BRAZELL","year_formation":null,"state_legal_domicile":null,"total_volunteers":3,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"P O BOX 325, CALHOUN, GA, 307030325, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":307030325},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":271172,"Contributions":{"value":14000,"Other contributions":14000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":257172,"Total revenue":{"value":257172,"REVENUE-ADMISSIONS":256847,"ADVERTISING":325},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":385480,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":45979,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":41708,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4271},"Other expenses":{"value":339501,"Management services":0,"Legal":0,"Accounting":1500,"Lobbying services":0,"Investment management fees":0,"Other services":17937,"Advertising":650,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":15190,"Travel":0,"Conferences and meetings":0,"Interest":1538,"Payments to affiliates":0,"Depreciation and depletion":96874,"Insurance":5326,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":180505,"EVENT PERFORMERS":100168,"TICKETING":62038,"BANK & CREDIT CARD FEES":11603,"LICENSES & TAXES":6696},"All other expenses":19981},"Functional Expenses":{"value":null,"Program Service Expenses":328071,"Management And General Expenses":57084,"Fundraising Expenses":325}},"Assets":{"value":3001588,"Non-interest bearing cash":600,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3000988,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2945071,"Sum of Total Liabilities":0,"Accounts payable, accrued":13411,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2931660},"Fund balance":{"value":56517,"Net assets without donor restriction":56517,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8510713915118813,"percentile":0.6951876213416255},"Fundraising Efficiency":{"score":43.07692307692308,"percentile":0.7583998417814184},"Operating Margin":{"score":-0.4215331966427212,"percentile":0.08598137355225398},"Liabilities to Assets Ratio":{"score":0.9811709668348887,"percentile":0.05426021699908068},"Operating Reserve Ratio":{"score":7.786624468195496,"percentile":0.8658010827646653},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04512596424204518,"percentile":0.5126096721425261},"Revenue Growth":{"score":0.02467073345781772,"percentile":0.48833112019510333},"Asset Growth":{"score":-0.02823041371499718,"percentile":0.21862344318914262},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5571889857766633,"percentile":0.4785605422624627}},"source_xml":"202003289349300640_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CHASE BOHANNON","VALERIE ROBBINS","JIM ROSENCRANTS","KIM WATTERS","WILLIAM ASBURY","FAYE BENTLEY"],"Title":["MEMBER","MEMBER","MEMBER","PRESIDENT","TREASURER","SECRETARY"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To restore the historic gem theatre in downtown calhoun, ga. the structure has significant value to the history of the community.","year":2024,"name":"FRIENDS OF CALHOUNS GEM THEATRE INC","phone":7066253132,"website":"www.calhoungem.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2002,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"114 NORTH WALL ST, Calhoun, GA, 30701, USA","city":"Calhoun","state":"GA","country":"USA","zip_code":30701},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":544122,"Contributions":{"value":81767,"Other contributions":81767,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":441299,"Total revenue":{"value":441299,"VARIOUS":441299},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":206,"Investment income total":206,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20850,"Other total":0,"Royalties revenue":0,"Net rental income":20850,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":492587,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":34738,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":31945,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2793},"Other expenses":{"value":457849,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":223716,"Advertising":11453,"Office expenses":14662,"Information technology":19181,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":6557,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21769,"CLEANING SUPPLIES":806,"CONCESSIONS LABOR":6030,"CONCESSIONS SUPPLIES":14933},"All other expenses":159511},"Functional Expenses":{"value":null,"Program Service Expenses":257717,"Management And General Expenses":223417,"Fundraising Expenses":11453}},"Assets":{"value":3083988,"Non-interest bearing cash":203640,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2880348,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":68839,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":68839,"Other liabilities":0},"Fund balance":{"value":3015149,"Net assets without donor restriction":3015149,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5231908272041285,"percentile":0.4792234941554623},"Fundraising Efficiency":{"score":7.13935213481184,"percentile":0.29763526584657984},"Operating Margin":{"score":0.09471221527525077,"percentile":0.6140026686074227},"Liabilities to Assets Ratio":{"score":0.022321422781152195,"percentile":0.45022044858275445},"Operating Reserve Ratio":{"score":6.260798600044256,"percentile":0.8387535898989927},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.038093968019871687,"percentile":0.21917590473358634},"Revenue Growth":{"score":0.0794618774763275,"percentile":0.7109414698429469},"Asset Growth":{"score":-0.014809721045905614,"percentile":0.26344367136393215},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.544860358875425,"percentile":0.44235391569005816}},"source_xml":"202521359349307607_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}