GREATER COLUMBUS SPORTS & EVENTS COUNCIL

EIN: 311534813 501(c)(3) Recreation & Sports

COLUMBUS, GA

Total Revenue
$1,158,535
Total Expenses
$1,342,077
Total Assets
$3,443,209
Net Assets
$3,427,317
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1995
Legal Domicile
GA
Principal Officer
MERRI SHERMAN
Phone
7066601996
Tax Period
2023-07-01 to 2024-06-30

GREATER COLUMBUS SPORTS & EVENTS COUNCIL, founded in 1995, is a community nonprofit in the Recreation & Sports sector that reported $1.2M in total revenue in fiscal year 2023. Expenses of $1.3M exceeded revenue, resulting in a 16% operating deficit.

Mission

TO PROMOTE THE COLUMBUS, GEORGIA AREA AS A VENUE FOR REGIONAL, NATIONAL, AND INTERNATIONAL AMATEUR SPORTING EVENTS BY ATTRACTING, RETAINING, AND OPERATING SUCH EVENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $951,032
Program Service Revenue $193,665
Investment Income $13,838
Other Revenue $0
TOTAL REVENUE $1,158,535

Expense Breakdown

Grants Paid $0
Salaries & Benefits $240,392
Fundraising Expenses $24,094
Program Expenses $1,005,057
Other Expenses $1,101,685
TOTAL EXPENSES $1,342,077

Year-over-Year Comparison

2023 2022 Change
Revenue $1,158,535 $1,081,756 +0.1%
Expenses $1,342,077 $1,276,723 +0.1%
Net Income $-183,542 $-194,967 -0.1%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
11
Independent Members
11
Employees
8
Volunteers
40

Governance Policies

✓ Conflict of Interest Policy
✓ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$80,872
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
LEO BERARD SECRETARY/TREASURER 1.00
Officer Director
$0 $0 $0
KIM SHEEK IMMEDIATE PAST CHAIR 5.00
Director
$0 $0 $0
BRIAN STUBBS BOARD MEMBER 1.00
Director
$0 $0 $0
LEILA CARR VICE CHAIR 1.00
Officer Director
$0 $0 $0
JAMIE WATERS BOARD MEMBER 1.00
Director
$0 $0 $0
WANE HAILES BOARD MEMBER 1.00
Director
$0 $0 $0
HERMAN LEWIS JR CHAIR 1.00
Officer Director
$0 $0 $0
LAUREN ISOM BOARD MEMBER 1.00
Director
$0 $0 $0
TANA MCHALE BOARD MEMBER 1.00
Director
$0 $0 $0
PETER BOWDEN EX-OFFICIO 1.00
Director
$0 $0 $0
BECKY SUMMERLIN EX-OFFICIO 1.00
Director
$0 $0 $0
MERRI SHERMAN EXECUTIVE DIRECTOR 40.00
Officer
$80,872 $0 $80,872
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 No data No data No data No data
2024 $1,158,535 $1,342,077 $3,443,209 $-183,542
2023 $1,081,756 $1,276,723 $3,756,263 $-194,967
2022 $1,719,246 $1,123,340 $3,992,863 $595,906
2021 $854,338 $782,278 $3,484,802 $72,060
2020 $1,044,970 $938,600 $3,432,279 $106,370
2019 $3,206,259 $704,203 $3,569,502 $2,502,056
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