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IDA CASON CALLAWAY FOUNDATION

EIN 58-0607075 PINE MOUNTAIN, GA

Revenue 2024
$2,072,081
Expenses 2024
$1,215,990

Program services were 88.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
C410
Classification
1270
Street
HIGHWAY 27

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

CONNECTING MAN AND NATURE IN A WAY THAT RESPECTS BOTH MAN AND NATURE.

  • THE PURPOSE OF THE FOUNDATION IS TO ENGAGE IN CHARITABLE, RELIGIOUS, EDUCATIONAL & ELEEMOSYNARY WORK TO PROMOTE AND OPERATE ORGANIZATIONS FOR THE PHYSICAL, MORAL, SOCIAL AND RELIGIOUS BETTERMENT OF MANKIND. ADMISSIONS INCOME IS COLLECTED BY A THIRD PARTY COMPANY THAT PURCHASED SUBSTANTIALLY ALL OF THE OPERATIONS OF THE FOUNDATION IN 2022 AND REMITS A "LEASE" PAYMENT TO THE FOUNDATION BASED ON AN AGREED FORMULA RELATED TO ADMISSIONS TO THE GARDENS THAT THE FOUNDATION OWNS.

    Expenses $1,079,399 · Revenue $957,099

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • BRAD PETERSON

    TREASURER - BEG 9/24

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CHRIS LUTZ

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DOUGLAS RUTLEDGE

    TREASURER - END 9/24

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JANE COOPER

    CHAIRMAN OF THE BOARD

    Total calculated
    $0
    Hours/week
    1
  • KATHERINE WILSON

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CHRIS HERSCHEND

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • MASON LAMPTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $2,072,081
    Expenses
    $1,215,990
    Contributions
    $132,816
    Grants paid
    $0
  • 2023
    Revenue
    $2,472,058
    Expenses
    $1,208,680
    Contributions
    $235,527
    Grants paid
    $0
  • 2022
    Revenue
    $3,934,427
    Expenses
    $10,022,319
    Contributions
    $111,059
    Grants paid
    $0
  • 2022
    Revenue
    $2,320,110
    Expenses
    $9,589,745
    Contributions
    $111,059
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2021 · 990

    Revenue
    $13,241,484
    Expenses
    $9,592,606
    Assets (EOY)
    $49,653,568
  • 2021 · 990

    Revenue
    $17,214,373
    Expenses
    $9,592,606
    Assets (EOY)
    $56,325,456
  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2020 · 990

    Revenue
    $4,681,748
    Expenses
    $7,116,998
    Assets (EOY)
    $48,458,160
  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2019 · 990

    Revenue
    $6,676,232
    Expenses
    $7,798,437
    Assets (EOY)
    $49,184,952

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related corporations and trusts on its 2024 return

  • CALLAWAY GARDENS RESORT INC

    C Corporation · LODGING AND RESTAURANT · GA · 100% owned · share of income $56,134 · share of assets $16,307,510 · controlled entity

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.