Civic Intelligence

Chattanooga Surgical Foundation

990 • Fiscal year 2023 • EIN 23-7249029

Feb 01, 2022 to Jan 31, 2023 • Filed on Jan 06, 2025

Organization ProfileN/A
979 E Third Street Suite 401Chattanooga, TN 37403

(423) 757-0875

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

16th percentile

-28%

Higher net margin than 16% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

39th percentile

-4.7%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-50%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$425,802

Down $21,024 (-4.7%) from 2022

Net Assets

Down

$425,392

Down $21,434 (-4.8%) from 2022

Liabilities

Up

$410

Up $410 from 2022

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin16th percentile

Revenue

Down

$77,153

Down $76,556 (-50%) from 2022

Expenses

Up

$98,587

Up $21,871 (+29%) from 2022

Net Income

Down

-$21,434

Down $98,427 (-128%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2021: $369,833Liabilities 2021: $0Net Assets 2021: $369,8332021Assets 2022: $446,826Liabilities 2022: $0Net Assets 2022: $446,8262022Assets 2023: $425,802Liabilities 2023: $410Net Assets 2023: $425,3922023Assets 2024: $451,066Liabilities 2024: $0Net Assets 2024: $451,0662024

Highlighted filing

2023

Assets$425,802
Liabilities$410
Net Assets$425,392
Open 2023 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2021: $124,067Expenses 2021: $68,133Net Income 2021: $55,9342021Revenue 2022: $153,709Expenses 2022: $76,716Net Income 2022: $76,9932022Revenue 2023: $77,153Expenses 2023: $98,587Net Income 2023: -$21,4342023Revenue 2024: $93,698Expenses 2024: $68,632Net Income 2024: $25,0662024

Highlighted filing

2023

Revenue$77,153
Expenses$98,587
Net Income-$21,434
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Feb 1, 2022 to Jan 31, 2023
Signed
Jan 6, 2025
Return Version
2022v5.0
Gross Receipts
$77,153
Mission and Program Overview

Mission

To solicit, receive, administer, accumulate and disburse funds for such charitable education and scientific purposes as will most effectively promote knowledge and skills in connection with general surgery performed on the human body.

Promotion of knowledge and skills in connection with general surgery performed on human body.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$446,826$425,392▼ $21,434
Cash and Non-Interest-Bearing Accounts$260,437$226,729▼ $33,708
Investments in Publicly Traded Securities$177,934$188,468▲ $10,534
Savings and Temporary Cash Investments$5,334$6,228▲ $894
Accounts Receivable-$2,251-
Land, Buildings, and Equipment, Net$3,121$2,126▼ $995
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$446,826$425,802▼ $21,024
Liabilities
Accounts Payable and Accrued Expenses-$410-
Total Liabilities$0$410▲ $410
Net Assets / Fund Balance
Total Net Assets Fund Balance$446,826$425,392▼ $21,434
Total Liabilities and Net Assets / Fund Balance$446,826$425,802▼ $21,024

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,126$99,336$101,462
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
J Daniel Stanely MdPresident and Director
Benjamin Dart MdDirector
Jeanne Scanland MdDirector
Laura Witherspoon MdDirector
Michael S Greer MdDirector
Robert Headerick Jr MdDirector
Heath Giles MdSecretary and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$66,033
Program Service Revenue
$0
Investment Income
$11,120
Other Revenue
$0
All Other Contributions
$66,033
Change in Net Assets
$-21,434
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,661
Salaries, Compensation, and Employee Benefits$7,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$13,741--$13,741
All Other Expenses$10,562--$10,562
Other Salaries and Wages-$7,926-$7,926
Fees for Services Accounting-$2,050-$2,050
Office Expenses$1,634--$1,634
Depreciation Depletion-$995-$995
Total Functional Expenses$87,616$10,971$0$98,587
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“L. Daniel stanley, md, president & director, and heath giles, md, secretary & director, have a business relationship.”

Form 990, Part VI, Section A, Line 7A

“Directors and officers are elected by board members. All directors have equal and full voting responsibilities.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by key officers before filing.”

Form 990, Part VI, Section C, Line 18

“See explanation for part vi section c line 19 below.”

Form 990, Part VI, Section C, Line 19

“The organization governing documents and financial statements are available to the public upon request to any officer of the organization.”

Filing and Contact Details

Filer

Filer Name
Chattanooga Surgical Foundation
EIN
23-7249029
Phone
4237570875
Address
979 E THIRD STREET SUITE 401, CHATTANOOGA, TN 37403

Signing Officer

Name
J Daniel Stanley Md
Title
President
Phone
4237570875
Signed
2025-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Daniel Stanley Md
Formed
1972
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
0

Preparer

Firm
John D Houston CPA
Address
1200 PREMIER STE 260, CHATTANOOGA, TN 37421
Preparer
John D Houston CPA
Phone
4232663600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Resident development: program service expenses 2,962. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,962. Resident dues: program service expenses 2,878. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,878. Scholarship: program service expenses 2,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,500. Visiting professor: program service expenses 1,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,500. Gifts & donations: program service expenses 545. Management and general expenses 0. Fundraising expenses 0. Total expenses 545. Bank charges: program service expenses 126. Management and general expenses 0. Fundraising expenses 0. Total expenses 126. Taxes & tenn reporting fees: program service expenses 51. Management and general expenses 0. Fundraising expenses 0. Total expenses 51.”

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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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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0L. DANIEL STANLEY, MD, PRESIDENT & DIRECTOR, AND HEATH GILES, MD, SECRETARY & DIRECTOR, HAVE A BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ARE ELECTED BY BOARD MEMBERS. ALL DIRECTORS HAVE EQUAL AND FULL VOTING RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY KEY OFFICERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE EXPLANATION FOR PART VI SECTION C LINE 19 BELOW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO ANY OFFICER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RESIDENT DEVELOPMENT: PROGRAM SERVICE EXPENSES 2,962. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,962. RESIDENT DUES: PROGRAM SERVICE EXPENSES 2,878. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,878. SCHOLARSHIP: PROGRAM SERVICE EXPENSES 2,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,500. VISITING PROFESSOR: PROGRAM SERVICE EXPENSES 1,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500. GIFTS & DONATIONS: PROGRAM SERVICE EXPENSES 545. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 545. BANK CHARGES: PROGRAM SERVICE EXPENSES 126. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126. TAXES & TENN REPORTING FEES: PROGRAM SERVICE EXPENSES 51. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0446826
IRS990/TotalAssetsEOYAmt0425802
IRS990/TotalAssetsGrp/BOYAmt0446826
IRS990/TotalAssetsGrp/EOYAmt0425802
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt066033
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010971
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt087616
IRS990/TotalFunctionalExpensesGrp/TotalAmt098587
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0410
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0410
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0446826
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0425392
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt087616
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011120
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt077153
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0446826
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0425802
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0979 E THIRD STREET SUITE 300
IRS990/USAddress/CityNm0CHATTANOOGA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037403
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0J DANIEL STANLEY MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04237570875
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHATTANOOGA SURGICAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CHAT
ReturnHeader/Filer/EIN0237249029
ReturnHeader/Filer/PhoneNum04237570875
ReturnHeader/Filer/USAddress/AddressLine1Txt0979 E THIRD STREET SUITE 401
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037403
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621406912
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN D HOUSTON CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01200 PREMIER STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04232663600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN D HOUSTON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-01-17T09:02:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-02-01
ReturnHeader/TaxPeriodEndDt02023-01-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$425,802
Liabilities
$410
Net assets
$425,392
Revenue
$77,153
Expenses
$98,587
Net income
-$21,434
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.51$0.00$4.51$0.94$0.69$0.25
2023Detailed filing. Detailed filing data is available for this year.$4.26$0.00$4.25$0.77$0.99$0.21
2022Detailed filing. Detailed filing data is available for this year.$4.47$0.00$4.47$1.54$0.77$0.77
2021Detailed filing. Detailed filing data is available for this year.$3.70$0.00$3.70$1.24$0.68$0.56