Georgia Nonprofit Employment

Georgia Nonprofit Employment Johns Hopkins Nonprofit Employment Data Project Nonprofit Employment Bulletin Number 16 Lester M. Salamon Stephanie Lessans Geller with the technical assistance of S. Wojciech Sokolowski A Joint Product of the Johns Hopkins Center for Civil Society Studies and the Georgia Center for Nonprofits

This report was prepared for the Georgia Center for Nonprofits by Lester M. Salamon and Stephanie Lessans Geller at the Center for Civil Society Studies, Institute for Policy Studies, Johns Hopkins University. Copyright 2004, Lester M. Salamon All rights reserved Printed in the United States of America Acknowledgments We are grateful to Amy Knapp at the U.S. Bureau of Labor Statistics; Wojciech Sokolowski, Senior Research Coordinator; Mimi Bilzor, Communications Associate; and Claudine Holaska, Project Assistant, at The Johns Hopkins University. Suggested Citation Georgia Nonprofit Employment, by Lester M. Salamon and Stephanie Lessans Geller (Baltimore: Johns Hopkins Center for Civil Society Studies, April 2004).

GEORGIA NONPROFIT EMPLOYMENT A JOINT PRODUCT OF THE JOHNS HOPKINS CENTER FOR CIVIL SOCIETY STUDIES AND THE GEORGIA CENTER FOR NONPROFITS LESTER M. SALAMON AND STEPHANIE LESSANS GELLER WITH THE TECHNICAL ASSISTANCE OF S. WOJCIECH SOKOLOWSKI APRIL 2004 KEY FINDINGS 1. The nonprofit sector is a major economic force in Georgia, accounting for nearly one out of every 20 paid workers more than six times as many people as the state s paper and allied products industry (see page 4). 2. The 178,657 nonprofit employees in Georgia earned over $5.6 billion in wages in 2002, or 4.2 percent of the state s total (see page 4). 3. While nonprofit employment in Georgia is primarily concentrated in the Atlanta metropolitan area, it is not restricted to any one region. To the contrary, nonprofit employment accounts for an even larger share of total employment in some areas outside of Atlanta such as in the southeastern and southwestern regions of the state (see pages 4 and 5). 4. The bulk of nonprofit employment in the state (54 percent) is in the health services field, and another 21 percent is in educational services (see page 5). 5. Although nonprofit average weekly wages overall are below those of for-profit workers, in industries in which nonprofits and for-profits are both significantly involved, nonprofit average weekly wages generally outpace for-profit wages (see page 6).

INTRODUCTION Nonprofit organizations contribute to the quality of life for all Georgia citizens through the health care, education, job training, youth development, nursing home care, arts, culture, and other services they provide, and through the opportunities they offer for democratic participation in the life of Georgia communities. What is not widely appreciated, however, is that nonprofit organizations are also a major force in the state s economy, and in the economies of all the state s regions. This report presents new information on the size, composition, and distribution of paid employment in the private nonprofit sector in Georgia as of the second quarter of 2002. The report draws on data generated by the Georgia Department of Labor through the quarterly surveys of Georgia workplaces it carries out under the national ES- 202 labor market information program administered by the U.S. Bureau of Labor Statistics as part of the unemployment insurance program. These data are compiled from quarterly reports submitted by employers in compliance with U.S. and Georgia law. By law, all nonprofit places of employment with at least four employees are required to complete these quarterly surveys and either be covered by the federal unemployment insurance system or make other arrangements to provide unemployment coverage to laid-off workers. The one major exclusion is religious congregations, which are not required to take part in the unemployment insurance system, although the significance of this exclusion is unknown as some religious organizations nevertheless elect to be covered by unemployment insurance. For the purpose of this report, we have chosen to focus on the charitable portion of the nonprofit sector. This includes organizations registered with the U.S. Internal Revenue Service under Section 501(c)(3) of the Internal Revenue Code, which embraces private, not-for-profit hospitals, clinics, colleges, universities, elementary schools, social service agencies, day care centers, orchestras, museums, theaters, environmental organizations, homeless shelters, soup kitchens, and many more. For further information on the ES-202 data source, the definition of the nonprofit sector, and the method used here to extract data on nonprofit organizations from the Georgia ES-202 records, see Appendix A.

DETAILED FINDINGS I. A MAJOR ECONOMIC FORCE The private nonprofit sector in Georgia, including private hospitals, clinics, colleges, universities, schools, day care centers, social service providers, museums, theaters, soup kitchens, and many more, is a major economic force in the state. Employment: Georgia s private, nonprofit organizations employed 178,657 paid workers as of the second quarter of 2002. This represents 4.6 percent of the total Georgia workforce, or one out of every 20 workers, and 5.5 percent of the private workforce, or one out of every 18 workers. Although, as shown in Figure 1, the nonprofit share of total employment in Georgia is below the U.S. average (4.6 percent vs. 7.2 percent), the Georgia nonprofit sector still employs: Figure 1: Nonprofit share of total employment, Georgia vs. the nation Percent of total employment 8% 7% 6% 5% 4% 3% 2% 1% 0% 4.6% Georgia 7.2% United States Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data, and Census of Service Industries (1997). Figure 2: Employment in Georgia nonprofit sector in comparison to selected Georgia industries, 2002 Number of employees (in thousands) 200 180 160 140 120 100 80 60 40 20 178.7 145.2 87.2 Nonprofit Industries Government 75.4 69.5 28.9 0 501 (c) (3) Organizations State Government Textile Mill Products Communications Food & Kindred Products Paper & Allied Products Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data. 3

More than six times as many people as the state s paper and allied products industry (see Figure 2); Two and a half times as many people as the state s food and kindred products industry; More than twice as many workers as the state s textile manufacturing industry and its communications industry; Almost twenty-five percent more people than Georgia s state government. Payroll: The 178,657 nonprofit employees in Georgia earned over $5.6 billion in wages in 2002. 1 Nonprofit organizations thus accounted for 4.2 percent of the state s total payroll. DeKalb) account alone for 39 percent of the state s nonprofit employment (see Figure 3). 2 Still, the nonprofit share of total private employment in this region is slightly below that for the state overall (5.2 percent vs. 5.5 percent, respectively). Measured as a share of total private employment, nonprofit employment is most dense in Region 5, to the east of Atlanta, where it accounts for over 12 percent of private employment (see Figure 4). However, this result may be due in part to federal data disclosure restrictions, which limit the data available on nonprofit employment in ten counties in this region (see Appendix B). Figure 3: Distribution of nonprofit employment in Georgia, by region, 2002 Nonprofit payrolls equaled or exceeded those for: Paper and allied products manufacturing ($1.4 billion); Food and kindred products manufacturing ($2.3 billion); Textile manufacturing ($2.8 billion); Communications ($4.3 billion); State government ($4.7 billion). II. STATEWIDE PRESENCE While close to half of all nonprofit employment in Georgia is concentrated in the Atlanta metropolitan area, nonprofits account for a significant share of total employment throughout the state. Similar to Georgia s population, most (48 percent) of the state s nonprofit employment is located in Region 3, which includes the Atlanta Metropolitan Statistical Area. Two counties within this region (Fulton and Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data. 1 All payroll data are annual estimates computed by multiplying second quarter data by 4. Actual annual payrolls may differ slightly due to seasonal variations. 2 In this report, regions refer to the 1999 legislated Service Delivery Regions. See www.dca.state.ga.us/regions/ for information about their boundaries, demographics, and other key characteristics. 4

Nonprofit organizations also account for considerable shares of total private employment in the southwestern and southeastern regions of the state, exceeding 10 percent in Region 7, 9 percent in Region 10, 8 percent in Regions 6 and 8, and 7 percent in Region 12. Again, the actual shares in these regions may differ from those reported here due to the federal restrictions on data disclosure. In some counties, nonprofit employment accounts for an even larger share of total private employment, reaching 16 percent in Ware county, 14 percent in Sumter county, and 13 percent in both Clarke and Thomas counties (see Appendix B). Figure 4: Nonprofit share of total private employment in Georgia, by region, 2002 III. HEALTH DOMINANCE Health organizations account for over half of Georgia s nonprofit jobs, but social service and education organizations also account for significant shares (see Figure 5). Fifty-four percent of all nonprofit employment in Georgia is in the health services field (close to 95,800 jobs). These jobs include work in hospitals, nursing and personal care facilities, and clinics. Twenty-one percent of all nonprofit employment in Georgia is in educational services (over 37,500 jobs), including elementary and secondary schools, colleges, and universities. Fourteen percent of all nonprofit jobs in Georgia are in social services (over 25,000 jobs). This includes employment in individual and family services, job training and related services, child day care services, and residential care. Six percent of all nonprofit employment is in membership organizations (nearly 11,000 jobs) (see Appendix C). As shown in Figure 6, the distribution of nonprofit employment in Georgia is similar to the national average, although Georgia has a larger share of nonprofit employment in education and a smaller share in social services and health. Figure 5: Distribution of Georgia nonprofit employment, by field, 2002 Membership Organizations 6% Social Services 14% Other 5% Health Services 54% Educational Services 21% Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data. Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data. 5

Figure 6: Distribution of nonprofit employment, Georgia vs. the nation Percent of total nonprofit employment 60% 50% 40% 30% 20% 10% 54% 55% 21% 15% 14% 18% 2% 4% Georgia United States 6% 6% 3% 2% 0% Health Services Educational Services Social Services Culture and Recreation Membership Organizations Other Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data. IV. NONPROFIT WAGE RATES Overall average weekly wages of nonprofit employees are higher than those of local government employees but lower than those of for-profit and state government workers. In industries in which nonprofits and for-profits are significantly involved, however, average weekly wages for nonprofit employees often exceed those of for-profit workers. At $610, nonprofit average weekly wages are 5 percent higher than those of local government workers but 2 percent below those of state government employees and 10 percent below those of for-profit employees (see Figure 7). When we focus only on the industries in which both nonprofits and for-profits are significantly involved, however, average weekly wages of nonprofit employees are often actually higher than those of for-profit employees. For example, as shown in Figure 8: Nonprofit home health care workers earn over 35 percent more than their for-profit counterparts. Figure 7: Nonprofit, for-profit, and government average weekly wages in Georgia, 2002 Average weekly wage $700 $680 $660 $640 $620 $600 $580 $560 $540 $520 $610 $679 $582 Nonprofit For-profit Local Government $625 State Government Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data. 6

In the social services field, nonprofit child day care workers earn 26 percent more than their for-profit counterparts, and nonprofit residential care workers earn 33 percent more. Similarly, in the educational services field, nonprofit workers earn close to 14 percent more than those employed by for-profit entities. This nonprofit wage advantage may be a result of a heavier use of part-time workers on the part of for-profit employers, which would pull down the for-profit average, but it is not possible to determine this from the available data. 3 Figure 8: Comparative nonprofit and for-profit average weekly wages in selected industries in Georgia, 2002 $800 $751 Average weekly wage $700 $600 $500 $400 $300 $200 $684 $601 $537 $414 $593 $445 $304 $333 $264 Nonprofit For-profit $426 $388 $370 $320 $593 $438 $100 $0 Educational Services Elementary and Secondary Schools Colleges and Universities Social Services Child Day Care Services Residential Care Nursing and Personal Care Home Health Care Source: Johns Hopkins Nonprofit Employment Data Project based on Georgia ES-202 data, and Census of Service Industries (1997). 3 The average weekly wage reported in the ES-202 survey data makes no adjustment for full-time or part-time work. Industries with a greater number of part-time workers could appear to have lower average weekly wages than those with fewer part-time workers even if the actual pay rates are equal. 7

CONCLUSION Throughout the state of Georgia, nonprofit organizations serve citizens and communities, addressing issues of concern and improving the quality of life. Georgia s nonprofits range from hospitals to boys and girls clubs, from universities to environmental groups, and from museums and theaters to organizations working with the elderly, veterans, and the disabled. But nonprofit organizations are not only vital to Georgia communities; they are also a major force in the state s economy and in the economies of the state s regions. Regrettably, however, the economic significance of the nonprofit sector as a source of jobs and wages is not well understood. As a result, this sector is often overlooked in economic development as well as in education and training efforts that could prove extremely beneficial to the sector in the long term. The data presented in this report are intended to correct this situation, promote greater understanding of the economic contributions and impact of the nonprofit sector, and demonstrate the immense stake that Georgia citizens consequently have in this sector s continued health. 8

APPENDIX A: THE ES-202 UNEMPLOYMENT INSURANCE LABOR MARKET INFORMATION PROGRAM SOURCE OF DATA The major source of employment and wage data for this report is the Covered Employment and Wages Program, commonly referred to as the ES-202 program, a cooperative initiative involving state employment security agencies and the U.S. Bureau of Labor Statistics. The ES-202 program produces a comprehensive tabulation of employment and wage information for workers covered by state unemployment insurance laws and federal workers covered by the Unemployment Compensation for Federal Employees Program. Data contained in this report represent all employees covered by the Unemployment Insurance Law of Georgia as well as federal workers covered by the Unemployment Compensation of Federal Employees Program. The data on state-insured workers are compiled from quarterly contribution reports submitted by employers subject to Georgia law. Employment data pertaining to the federal government are obtained from similarly required reports submitted by the various government installations in Georgia. SCOPE OF COVERAGE The ES-202 program accounts for approximately 98 percent of all wage and salary civilian employment nationally (the program does not cover self-employed and family workers). The principal exclusions from the ES-202 data set are employees of religious organizations, railroad workers, small-scale agriculture workers, domestic service workers, crew members on small vessels, state and local government elected officials, and insurance and real estate agents who receive payment solely by commission. In terms of nonprofit employment, the exclusion of religious organizations is the most significant; however, religious organizations may elect to be covered by the unemployment insurance program and those that do are covered in the data. At this time the level of noncoverage is unknown. The number of employees is measured by the number of filled jobs for the pay period that includes the 12th day of each month as reported by the employer. Both part-time and full-time employees are included in the data set. If a person holds two jobs, that person would be counted twice in the data set. Wages include bonuses, stock options, the cash value of meals and lodging, and tips and other gratuities. The employment data for nonprofit organizations were identified by matching the Federal Employer Identification Numbers (FEINs) of firms in the Georgia ES-202 system with the FEINs of firms that have registered with the IRS for tax-exempt status. Georgia tax-exempt firms were identified using the Exempt Organization Master File (EOMF), which is a listing of all organizations exempt from taxation under section 501(c) of the Internal Revenue Code. The file is cumulative; information on new organizations is added to the file on an ongoing basis and an effort is made to delete defunct organizations. The file includes the name, address, and zip code of the organization, the Federal Employer Identification Number, and the exact Internal Revenue Code subsection under which the organization has claimed tax exemption. By matching the FEINs in the EOMF with those on the ES-202 data set, it is possible to identify all nonprofit entities in the state registered with the IRS, including not only the 501(c)(3)s, the so-called charitable portion of the tax-exempt universe, but other types of tax-exempt organizations as well, such as social clubs, trade associations, and civic organizations. For the purpose of this report, we have chosen to focus on the charitable portion of the nonprofit sector. This includes organizations registered with the U.S. Internal Revenue Service under Section 501(c)(3) of the Internal Revenue Code, which embraces private, not-for-profit hospitals, clinics, colleges, universities, elementary schools, social service agencies, day care centers, orchestras, museums, theaters, homeless shelters, soup kitchens, and many more. In addition to Section 501(c)(3), the Internal Revenue Code contains 25 other subsections under which organizations can claim exemption from federal income taxation as nonprofit organizations. Section 501(c)(3) is by far the most important of these, the one that covers the bulk of nonprofit organizations, and the one with the organizations most commonly associated with the nonprofit sector. 9

APPENDIX B: NONPROFIT EMPLOYMENT IN GEORGIA, BY REGION AND COUNTY, IN COMPARISON TO TOTAL PRIVATE EMPLOYMENT, 2002 Region County Nonprofit employment 501 (c)(3) Total private employment Nonprofit employment as a percent of total private employment Region 1 Bartow 222 27,035 0.82% Catoosa D NR NR Chattooga D NR NR Dade D NR NR Fannin D NR NR Floyd 3,313 33,579 9.87% Gilmer D NR NR Gordon 677 17,824 3.80% Haralson D NR NR Murray D NR NR Paulding D NR NR Pickens D NR NR Polk D NR NR Walker D NR NR Whitfield 1,968 56,075 3.51% Total 6,180 134,513 4.59% * Region 2 Banks D NR NR Dawson D NR NR Forsyth 558 32,847 1.70% Franklin D NR NR Habersham D NR NR Hall 5,053 55,852 9.05% Hart D NR NR Lumpkin D NR NR Rabun 281 4,837 5.80% Stephens D NR NR Towns D NR NR Union D NR NR White D NR NR Total 5,892 93,536 6.30% * Region 3 Cherokee 979 31,285 3.13% Clayton 3,106 98,305 3.16% Cobb 4,209 269,822 1.56% DeKalb 30,698 255,693 12.01% Douglas 664 27,738 2.40% Fayette 284 30,804 0.92% Fulton 38,186 644,470 5.93% Gwinnett 6,256 268,784 2.33% Henry 1,541 30,109 5.12% Rockdale D NR NR Total 85,924 1,657,009 5.19% * Region 4 Butts D NR NR Carroll 1,757 25,414 6.91% Coweta 1,086 23,577 4.61% Heard D NR NR Lamar D NR NR Meriwether D NR NR Pike D NR NR 10

Region County Nonprofit employment 501 (c)(3) Total private employment Nonprofit employment as a percent of total private employment Spalding 359 18,734 1.91% Troup 963 26,657 3.61% Upson D NR NR Total 4,165 94,382 4.41% * Region 5 Barrow D NR NR Clarke 5,732 43,803 13.09% Elbert D NR NR Greene D NR NR Jackson D NR NR Jasper D NR NR Madison D NR NR Morgan D NR NR Newton D NR NR Oconee 374 5,683 6.59% Oglethorpe D NR NR Walton D NR NR Total 6,107 49,486 12.34% * Region 6 Baldwin 904 11,780 7.67% Bibb 7,835 75,214 10.42% Crawford D NR NR Houston 941 27,609 3.41% Jones D NR NR Monroe D NR NR Peach 168 6,199 2.71% Pulaski D NR NR Putnam D NR NR Twiggs D NR NR Wilkinson D NR NR Total 9,848 120,802 8.15% * Region 7 Burke D NR NR Columbia 716 17,831 4.01% Glascock D NR NR Hancock D NR NR Jefferson D NR NR Jenkins D NR NR Lincoln D NR NR McDuffie D NR NR Richmond 9,368 80,201 11.68% Screven D NR NR Taliaferro D NR NR Warren D NR NR Washington D NR NR Wilkes D NR NR Total 10,084 98,032 10.29% * Region 8 Chattahoochee D NR NR Clay D NR NR Crisp 734 6,861 10.70% Dooly D NR NR Harris D NR NR Macon D NR NR Marion D NR NR 11

Region County Nonprofit employment 501 (c)(3) Total private employment Nonprofit employment as a percent of total private employment Muscogee 5,670 78,286 7.24% Quitman D NR NR Randolph D NR NR Schley D NR NR Stewart D NR NR Sumter 1,436 10,622 13.52% Talbot D NR NR Taylor D NR NR Webster D NR NR Total 7,841 95,770 8.19% * Region 9 Appling D NR NR Bleckley D NR NR Candler D NR NR Dodge D NR NR Emanuel 230 5,335 4.32% Evans D NR NR Jeff Davis D NR NR Johnson D NR NR Laurens 426 15,852 2.69% Montgomery D NR NR Tattnall D NR NR Telfair D NR NR Toombs 878 8,838 9.93% Treutlen D NR NR Wayne D NR NR Wheeler D NR NR Wilcox D NR NR Total 1,534 30,025 5.11% * Region 10 Baker D NR NR Calhoun D NR NR Colquitt 308 11,216 2.75% Decatur D NR NR Dougherty 4,211 42,158 9.99% Early D NR NR Grady D NR NR Lee D NR NR Miller D NR NR Mitchell 440 6,918 6.36% Seminole D NR NR Terrell D NR NR Thomas 2,391 18,244 13.11% Worth D NR NR Total 7,350 78,537 9.36% * Region 11 Atkinson D NR NR Bacon D NR NR Ben Hill D NR NR Berrien D NR NR Brantley D NR NR Brooks D NR NR Charlton D NR NR Clinch D NR NR Coffee D NR NR 12

Region County Nonprofit employment 501 (c)(3) Total private employment Nonprofit employment as a percent of total private employment Cook D NR NR Echols D NR NR Irwin D NR NR Lanier D NR NR Lowndes 743 34,581 2.15% Pierce D NR NR Tift 182 15,998 1.14% Turner D NR NR Ware 1,905 11,797 16.15% Total 2,831 62,376 4.54% * Region 12 Bryan D NR NR Bulloch 257 15,624 1.64% Camden D NR NR Chatham 12,000 107,727 11.14% Effingham D NR NR Glynn 786 29,604 2.65% Liberty 172 8,365 2.05% Long D NR NR McIntosh D NR NR Total 13,214 161,320 8.19% * Grand Total for State 178,657 3,234,639 5.5% [D] Data unavailable because of federal restrictions of disclosure of data that can identify individual establishments. The total nonprofit employment in the counties with such disclosure restrictions is 23,580, or 3.6% of total private employment. [NR] Not reported due to unavailability of data on nonprofit employment in this county. * These figures may be slightly higher than the actual shares because they do not include data on nonprofit employment for counties for which such data are unavailable due to federal disclosure restrictions. 13

APPENDIX C: DISTRIBUTION OF NONPROFIT EMPLOYMENT IN GEORGIA, BY INDUSTRY, 2002 SIC codes 4 Industry Type of organizations Number of nonprofit employees Percent of total nonprofit employment 80 Health Services Hospitals, nursing and personal care facilities, home health care organizations 95,766 53.6% 81 Legal Services Legal aid clinics, conflict resolution programs 265 0.1% 82 Educational Services Private colleges and universities, elementary and secondary schools 37,507 21.0% 83 Social Services Child day care services, residential care, job training and related services, individual and family services 25,020 14.0% 79, 84 Culture and Recreation Museums, theaters, art galleries, orchestras, membership sport and recreation clubs, amateur sports clubs, day camps 3,913 2.2% 86 Membership Organizations Business associations, professional associations, neighborhood associations, social clubs, hiking clubs, environmental organizations 10,977 6.1% All other Other Research, development, and testing firms; printing and publishing firms; religious, educational, and charitable trusts, and others 5,209 2.9% Total 178,657 100.0% 4 SIC codes are based on the Standard Industrial Classification Manual (U.S. Office of Management and Budget, 1987). 14

The Johns Hopkins Nonprofit Employment Data Project The Nonprofit Employment Data (NED) Project is utilizing a previously untapped source of up-to-date data to shed new light on nonprofit employment and wages in the U.S. and to chart the relationship among nonprofit, forprofit, and government employment both nationally and locally. To do so, the project is drawing on data compiled as part of the U.S. Unemployment Insurance program. A collaboration between the Center for Civil Society Studies and state employment security agencies, the U.S. Bureau of Labor Statistics, and state nonprofit associations, the NED Project is yielding a vital new resource for understanding the nonprofit sector. The Johns Hopkins Center for Civil Society Studies The Johns Hopkins Center for Civil Society Studies seeks to improve understanding and the effective functioning of not-for-profit, philanthropic, or civil society organizations in the United States and throughout the world in order to enhance the contribution these organizations can make to democracy and the quality of human life. The Center is part of the Johns Hopkins Institute for Policy Studies and carries out its work through a combination of research, training, and information-sharing both domestically and internationally. The Georgia Center for Nonprofits An all-in-one resource for and about Georgia s nonprofit sector, the Georgia Center for Nonprofits works to serve, strengthen, and support nonprofit organizations statewide. The Center provides nonprofits with the resources and tools they need to be most effective; promotes partnerships between nonprofits and foundations, businesses, and government to meet critical needs; and helps state and local policymakers and the public understand and support the work of nonprofits. Center for Civil Society Studies Institute for Policy Studies The Johns Hopkins University 3400 N. Charles St. Wyman Park Bldg., 5th Floor Baltimore, MD 21218-2688, USA Phone: 410-516-4327 Fax: 410-516-7818 E-mail: sgeller@jhu.edu Web site: www.jhu.edu/ccss Georgia Center for Nonprofits 50 Hurt Plaza SE Suite 845 Atlanta, GA 30303 Phone: 678-916-3000 Phone: 800-959-5015 Fax: 404-521-0487 Email: info@gcn.org Web site: www.gcn.org