Civic Intelligence

The Pearl Group Inc

EIN 01-0760434 • 501(c)3 • Chattanooga, TN

Pub. 78 Eligible990-N Coverage

Profile

To support education & youth development

PO Box 822Chattanooga, TN 37401
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.86x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.03x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-20%

Higher net margin than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-11%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-10%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2018: $24,199Liabilities 2018: $0Net Assets 2018: $24,1992018Assets 2019: $29,393Liabilities 2019: $0Net Assets 2019: $29,3932019Assets 2020: $142,789Liabilities 2020: $0Net Assets 2020: $142,7892020Assets 2021: $139,238Liabilities 2021: $659Net Assets 2021: $138,5792021Assets 2022: $280,904Liabilities 2022: $198,974Net Assets 2022: $81,9302022Assets 2023: $264,098Liabilities 2023: $211,134Net Assets 2023: $52,9642023Assets 2024: $235,430Liabilities 2024: $203,107Net Assets 2024: $32,3232024

Highlighted filing

2024

Assets$235,430
Liabilities$203,107
Net Assets$32,323

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2018: $5,877Expenses 2018: $3,744Net Income 2018: $2,1332018Revenue 2019: $14,645Expenses 2019: $9,451Net Income 2019: $5,1942019Revenue 2020: $119,990Expenses 2020: $6,594Net Income 2020: $113,3962020Revenue 2021: $9,967Expenses 2021: $13,000Net Income 2021: -$3,0332021Revenue 2022: $13,675Expenses 2022: $71,175Net Income 2022: -$57,5002022Revenue 2023: $111,989Expenses 2023: $140,955Net Income 2023: -$28,9662023Revenue 2024: $100,268Expenses 2024: $120,309Net Income 2024: -$20,0412024

Highlighted filing

2024

Revenue$100,268
Expenses$120,309
Net Income-$20,041

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$100,268
Mission and Program Overview

Mission

To support education & youth development

Program Services

DescriptionGrantsExpenses
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
GENE SETTLESPresident-$0--
CURTIS COLLIERSecretary-$0--
FRED MASTONTreasurer-$0--
CHRISTOPHER MAYESDirector-$0--
DAVID ULMERDirector-$0--
GARY JAMESDirector-$0--
Filing and Contact Details

Filer

Filer Name
The Pearl Group Inc
EIN
01-0760434
In Care Of
% FRED MASTON
Phone
4233153563
Address
PO BOX 822, CHATTANOOGA, TN 37401

Signing Officer

Name
Fred Maston
Title
Treasurer
Phone
4233153563
Signed
2025-09-23
Discuss with paid preparer
Yes

Preparer

Firm
Newlin and Associates
Address
6116 Shallowford Rd Suite 104, Chattanooga, TN 37421
Preparer
Jon C Holden CPA
Phone
4236485095
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

Activity SCHOLARSHIPS Grantee VARIOUS Street UNKNOWN City, State, Zip CHATTANOOGA, TN 37401Relationship NONE Amount 4,200

Description of other expenses Part I line 16

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

Description of other assets Part II line 24

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

Description of total liabilities Part II line 26

Category Beginning of Year End of YearSMARTBANK 211,134 203,107

Other program services Part III line 31

To assist members of the community in finding, obtaining, and keeping affordable housing within the community.

Activity not previously reported to the IRS Part V line 33

To assist members of the community in finding, obtaining, and keeping affordable housing within the community.

Raw XML Appendix174 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CURTIS COLLIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FRED MASTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTOPHER MAYES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID ULMER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt037122
IRS990EZ/OtherAssetsTotalDetail/EOYAmt022990
IRS990EZ/OtherExpensesTotalAmt062917
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT EDUCATION & YOUTH DEVELOPMENT
IRS990EZ/PrintingPublicationsPostageAmt01721
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO PROVIDE HOUSING TO LOW-INCOME INDIVIDUALS WHO MEET PARTICULAR QUALIFICATIONS AS SET FORTH BY THE ORGANIZATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity SCHOLARSHIPS Grantee VARIOUS Street UNKNOWN City, State, Zip CHATTANOOGA, TN 37401Relationship NONE Amount 4,200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description 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/ExplanationTxt2Category 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/ExplanationTxt3Category Beginning of Year End of YearSMARTBANK 211,134 203,107
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO ASSIST MEMBERS OF THE COMMUNITY IN FINDING, OBTAINING, AND KEEPING AFFORDABLE HOUSING WITHIN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO ASSIST MEMBERS OF THE COMMUNITY IN FINDING, OBTAINING, AND KEEPING AFFORDABLE HOUSING WITHIN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other program services Part III line 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Activity not previously reported to the IRS Part V line 33
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRED MASTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04233153563
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE PEARL GROUP INC
ReturnHeader/Filer/BusinessNameControlTxt0PEAR
ReturnHeader/Filer/EIN0010760434
ReturnHeader/Filer/InCareOfNm0% FRED MASTON
ReturnHeader/Filer/PhoneNum04233153563
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 822
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
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ReturnHeader/Filer/USAddress/ZIPCd037401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0933685470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Newlin and Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06116 Shallowford Rd Suite 104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04236485095
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON C HOLDEN CPA
ReturnHeader/ReturnTs02025-10-10T17:52:41-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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