Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
EIN 01-0760434 • 501(c)3 • Chattanooga, TN
Profile
To support education & youth development
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Down$235,430
Down $28,668 (-11%) from 2023
Liabilities
Down$203,107
Down $8,027 (-3.8%) from 2023
Net Assets
Down$32,323
Down $20,641 (-39%) from 2023
Revenue
Down$100,268
Down $11,721 (-10%) from 2023
Expenses
Down$120,309
Down $20,646 (-15%) from 2023
Net Income
Up-$20,041
Up $8,925 (+31%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To support education & youth development
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE HOUSING TO LOW-INCOME INDIVIDUALS WHO MEET PARTICULAR QUALIFICATIONS AS SET FORTH BY THE ORGANIZATION. | - | $51,650 |
| SCHOLARSHIPS AWARDED TO HIGH ACHIEVING STUDENTS THROUGH A COMPETITIVE PROCESS THAT INCLUDES AN APPLICATION, SUBMISSIONS OF TRANSCRIPTS, AND ESSAY WRITING. | $4,200 | $0 |
| CO-SPONSOR THE ANNUAL HAMILTON COUNTY MINORITY HEALTH FAIR, WHICH PROVIDES NO-COST HEALTH SCREENINGS, TESTS, AND CHECK-UPS. | - | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GENE SETTLES | President | - | $0 | - | - |
| CURTIS COLLIER | Secretary | - | $0 | - | - |
| FRED MASTON | Treasurer | - | $0 | - | - |
| CHRISTOPHER MAYES | Director | - | $0 | - | - |
| DAVID ULMER | Director | - | $0 | - | - |
| GARY JAMES | Director | - | $0 | - | - |
“Activity SCHOLARSHIPS Grantee VARIOUS Street UNKNOWN City, State, Zip CHATTANOOGA, TN 37401Relationship NONE Amount 4,200”
“Description AmountADVERTISING 4,100AUDIO SERVICES 25,181EVENT SUPPLIES 7,367EVENT FACILITIES RENT 13,335FOOD & CATERING 4,490GOLF TOURNAMENT 1,276INSURANCE 1,463TRAVEL 478MUSIC & ENTERTAINMENT 2,750INVESTMENT EXPENSES 104BANK CHARGES 345HOLIDAY GIFT BASKETS 1,779TROPHIES & AWARDS 249”
“Category Beginning of Year End of YearSECURITY DEPOSITS 4,763 0LOAN TO KAPPA IOTA 3,000 0PLEDGES RECEIVABLE 29,120 22,790CREDIT CARD OVERPAYMENT 39 0UTILITY DEPOSITS 200 200”
“Category Beginning of Year End of YearSMARTBANK 211,134 203,107”
“To assist members of the community in finding, obtaining, and keeping affordable housing within the community.”
“To assist members of the community in finding, obtaining, and keeping affordable housing within the community.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GENE SETTLES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4233228510 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4204 ROGERS ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CHATTANOOGA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 374113244 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 20159 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 14069 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 21334 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -20041 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 410 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 263498 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 235430 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 4200 |
| IRS990EZ/GrossReceiptsAmt | 0 | 100268 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2685 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 206217 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 198371 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 52364 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 32323 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 52364 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 32323 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 51061 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GENE SETTLES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CURTIS COLLIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | FRED MASTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHRISTOPHER MAYES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DAVID ULMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | GARY JAMES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 37122 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 22990 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 62917 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO SUPPORT EDUCATION & YOUTH DEVELOPMENT |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1721 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 76249 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SCHOLARSHIPS AWARDED TO HIGH ACHIEVING STUDENTS THROUGH A COMPETITIVE PROCESS THAT INCLUDES AN APPLICATION, SUBMISSIONS OF TRANSCRIPTS, AND ESSAY WRITING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | TO PROVIDE HOUSING TO LOW-INCOME INDIVIDUALS WHO MEET PARTICULAR QUALIFICATIONS AS SET FORTH BY THE ORGANIZATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | CO-SPONSOR THE ANNUAL HAMILTON COUNTY MINORITY HEALTH FAIR, WHICH PROVIDES NO-COST HEALTH SCREENINGS, TESTS, AND CHECK-UPS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 4200 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 51650 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 211134 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 203107 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 120309 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 51650 |
| IRS990EZ/TotalRevenueAmt | 0 | 100268 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 21334 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 21959 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 13675 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8198 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 116618 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 181784 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 2685 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8996 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | -1813 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1469 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1751 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 13088 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1620 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1620 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.73980 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.71510 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 145364 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 36420 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 21334 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 21959 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 13675 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8198 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 116618 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 181784 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 196492 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity SCHOLARSHIPS Grantee VARIOUS Street UNKNOWN City, State, Zip CHATTANOOGA, TN 37401Relationship NONE Amount 4,200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountADVERTISING 4,100AUDIO SERVICES 25,181EVENT SUPPLIES 7,367EVENT FACILITIES RENT 13,335FOOD & CATERING 4,490GOLF TOURNAMENT 1,276INSURANCE 1,463TRAVEL 478MUSIC & ENTERTAINMENT 2,750INVESTMENT EXPENSES 104BANK CHARGES 345HOLIDAY GIFT BASKETS 1,779TROPHIES & AWARDS 249 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearSECURITY DEPOSITS 4,763 0LOAN TO KAPPA IOTA 3,000 0PLEDGES RECEIVABLE 29,120 22,790CREDIT CARD OVERPAYMENT 39 0UTILITY DEPOSITS 200 200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearSMARTBANK 211,134 203,107 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO ASSIST MEMBERS OF THE COMMUNITY IN FINDING, OBTAINING, AND KEEPING AFFORDABLE HOUSING WITHIN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO ASSIST MEMBERS OF THE COMMUNITY IN FINDING, OBTAINING, AND KEEPING AFFORDABLE HOUSING WITHIN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other program services Part III line 31 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Activity not previously reported to the IRS Part V line 33 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRED MASTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4233153563 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE PEARL GROUP INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PEAR |
| ReturnHeader/Filer/EIN | 0 | 010760434 |
| ReturnHeader/Filer/InCareOfNm | 0 | % FRED MASTON |
| ReturnHeader/Filer/PhoneNum | 0 | 4233153563 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 822 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHATTANOOGA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 37401 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 933685470 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Newlin and Associates |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6116 Shallowford Rd Suite 104 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Chattanooga |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 37421 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4236485095 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JON C HOLDEN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-10T17:52:41-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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