Civic Intelligence

Lifespring Community Health

EIN 27-3856741 • 501(c)3 • Chattanooga, TN

Profile

To demonstrate the love of jesus christ by providing exemplary pediatric, community, and behavioral healthcare for the families they serve.

1042 E 3rd St Suite 200Chattanooga, TN 37403

www.lifespringcommunityhealth.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.34x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.17x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

8.1%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$76,522

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

84th percentile

29%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$845,875

Up $461,560 (+120%) from 2022

Liabilities

Up

$286,646

Up $149,276 (+109%) from 2022

Net Assets

Up

$559,229

Up $312,284 (+126%) from 2022

Revenue

Up

$1,644,982

Up $302,227 (+23%) from 2022

Expenses

Up

$1,511,389

Up $141,792 (+10%) from 2022

Net Income

Up

$133,593

Up $160,435 (+598%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2019: $208,802Liabilities 2019: $80,311Net Assets 2019: $128,4912019Assets 2020: $413,776Liabilities 2020: $63,812Net Assets 2020: $349,9642020Assets 2021: $338,294Liabilities 2021: $64,507Net Assets 2021: $273,7872021Assets 2022: $384,315Liabilities 2022: $137,370Net Assets 2022: $246,9452022Assets 2024: $845,875Liabilities 2024: $286,646Net Assets 2024: $559,2292024

Highlighted filing

2024

Assets$845,875
Liabilities$286,646
Net Assets$559,229

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $761,886Expenses 2019: $679,550Net Income 2019: $82,3362019Revenue 2020: $1,146,347Expenses 2020: $924,874Net Income 2020: $221,4732020Revenue 2021: $1,075,864Expenses 2021: $1,152,041Net Income 2021: -$76,1772021Revenue 2022: $1,342,755Expenses 2022: $1,369,597Net Income 2022: -$26,8422022Revenue 2024: $1,644,982Expenses 2024: $1,511,389Net Income 2024: $133,5932024

Highlighted filing

2024

Revenue$1,644,982
Expenses$1,511,389
Net Income$133,593

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.2
Gross Receipts
$1,644,982
Mission and Program Overview

Mission

Lifespring exists to demonstrate the love of jesus christ by providing a pediatric clinic with exemplary medical staff and innovative services - embracing the whole child, serving their family, and transforming the health of our community.

To demonstrate the love of jesus christ by providing exemplary pediatric, community, and behavioral healthcare for the families they serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$173,970$324,433▲ $150,463
Savings and Temporary Cash Investments$187,327$206,219▲ $18,892
Accounts Receivable$22,606$111,901▲ $89,295
Cash and Non-Interest-Bearing Accounts$19,110$7,088▼ $12,022
Prepaid Expenses and Deferred Charges$970$970→ $0
Total Assets$653,528$845,875▲ $192,347
Other Assets Total$249,545$195,264▼ $54,281
Liabilities
Other Liabilities$249,545$219,459▼ $30,086
Accounts Payable and Accrued Expenses$51,058$53,623▲ $2,565
Deferred Revenue$0$13,564▲ $13,564
Total Liabilities$300,603$286,646▼ $13,957
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$352,925$541,084▲ $188,159
Net Assets With Donor Restrictions-$18,145-
Total Net Assets Fund Balance$352,925$559,229▲ $206,304
Total Liabilities and Net Assets / Fund Balance$653,528$845,875▲ $192,347

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$234,978$93,991$328,969
Buildings$78,273$22,364$100,637
Land$11,182-$11,182
Other Assets Org$195,264--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Michele PickettExecutive DirectorPT$76,522$76,522

Board Members and Trustees

NameTitle
Gregory HeathChair
Bengt CarlsonDirector
Betsy MortonDirector
Helen PinkertonDirector
Kamilla BoeremaDirector
Heidi HoffeckerSecretary
Pam DratnolTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,052,667
Program Service Revenue
$587,308
Investment Income
$5,007
Other Revenue
$0
All Other Contributions
$654,424
Change in Net Assets
$133,593

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,644,982
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,754
Total Revenue per Audited Statements
$1,648,736
Total Revenue per Form 990
$1,644,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,105,628
Other Expenses$405,761
Total Fundraising Expense$164,078
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$767,071$72,014$113,165$952,250
Insurance$51,035$18,341$10,366$79,742
Payroll Taxes$62,254$6,148$8,454$76,856
Current Officers, Directors, Trustees, and Key Employees$76,522--$76,522
Occupancy$45,000$7,800$7,200$60,000
Fees for Services Accounting$2,545$56,695-$59,240
Fees for Services Other$41,425$327$3,923$45,675
Depreciation Depletion$19,409$3,685$1,474$24,568
Other Expenses$13,271$2,300$2,123$17,694
Office Expenses$4,161$1,986$8,369$14,516
Interest-$1,340-$1,340
Travel$272--$272
Advertising--$45$45
All Other Expenses$-31,963$3,513$5,787$-22,663
Total Functional Expenses$1,159,101$188,210$164,078$1,511,389

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,515,143
Expenses per Audited Statements$1,511,389
Total Expenses per Form 990$1,511,389
Expenses Not Reported on Form 990$3,754
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$195,264
Line of Credit$24,195
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 was prepared by an independent certified public accounting firm and reviewed by the board before filing.

Form 990, Part VI, Section B, Line 15A

The executive director's salary is determined by the board when creating the budget for the new year. Yearly budget containing compensation is reviewed and approved by the entire board.

Form 990, Part VI, Section C, Line 19

Documents open to public inspection are available at the office upon request.

Filing and Contact Details

Filer

Filer Name
Lifespring Community Health
EIN
27-3856741
Phone
4236244846
Address
1042 E 3RD ST SUITE 200, CHATTANOOGA, TN 37403
Doing Business As
Lifespring Pediatrics

Signing Officer

Name
Pam Dratnol
Title
Treasurer
Phone
4236244846
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Dratnol
Formed
2010
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
36
Volunteers
66

Preparer

Firm
Henderson Hutcherson & Mccullough Pllc
Address
1200 MARKET STREET, CHATTANOOGA, TN 37402
Preparer
Adam Osborne CPA
Phone
4237567771
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization follows the accounting guidance for uncertainty in income taxes using the provisions of fasb asc topic 740, income taxes. Using this guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. Such tax positions initially and subsequently need to be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization's evaluation was performed for the tax years ended december 31, 2021 through december 31, 2024, for both u.s. Federal income tax and the state of georgia. These are the years which remain subject to examination by major tax jurisdictions as of the year ended december 31, 2024.

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IRS990/PYContributionsGrantsAmt01391608
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01199
IRS990/PYOtherExpensesAmt0647844
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0490080
IRS990/PYRevenuesLessExpensesAmt0105980
IRS990/PYSalariesCompEmpBnftPaidAmt01129063
IRS990/PYTotalExpensesAmt01776907
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01882887
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0133593
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0587308
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0187327
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0206219
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01052667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01366447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0866654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0591431
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0757852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04635051
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05007
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01199
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06206
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02425412
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05581
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt023663
IRS990ScheduleA/OtherIncome170Grp/TotalAmt029244
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.82160
IRS990ScheduleA/PublicSupportPY170Pct00.81710
IRS990ScheduleA/PublicSupportTotal170Amt03837126
IRS990ScheduleA/SubstantialContributorsTotAmt0797925
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01052667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01366447
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0866654
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0591431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0757852
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04635051
IRS990ScheduleA/TotalSupportAmt04670501
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt078273
IRS990ScheduleD/BuildingsGrp/DepreciationAmt022364
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0100637
IRS990ScheduleD/DonatedServicesUseFcltsAmt03754
IRS990ScheduleD/EquipmentGrp/BookValueAmt0234978
IRS990ScheduleD/EquipmentGrp/DepreciationAmt093991
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0328969
IRS990ScheduleD/ExpensesNotReportedAmt03754
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01511389
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt011182
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011182
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03754
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0195264
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE-ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0195264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt124195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/RevenueNotReportedAmt03754
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01644982
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES. USING THIS GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED DECEMBER 31, 2021 THROUGH DECEMBER 31, 2024, FOR BOTH U.S. FEDERAL INCOME TAX AND THE STATE OF GEORGIA. THESE ARE THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF THE YEAR ENDED DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0324433
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0195264
IRS990ScheduleD/TotalExpensesPerForm990Amt01511389
IRS990ScheduleD/TotalLiabilityAmt0219459
IRS990ScheduleD/TotalRevenuePerForm990Amt01644982
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01648736
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01515143
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY THE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE BOARD WHEN CREATING THE BUDGET FOR THE NEW YEAR. YEARLY BUDGET CONTAINING COMPENSATION IS REVIEWED AND APPROVED BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS OPEN TO PUBLIC INSPECTION ARE AVAILABLE AT THE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0653528
IRS990/TotalAssetsEOYAmt0845875
IRS990/TotalAssetsGrp/BOYAmt0653528
IRS990/TotalAssetsGrp/EOYAmt0845875
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01052667
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0164078
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0188210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01159101
IRS990/TotalFunctionalExpensesGrp/TotalAmt01511389
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0300603
IRS990/TotalLiabilitiesEOYAmt0286646
IRS990/TotalLiabilitiesGrp/BOYAmt0300603
IRS990/TotalLiabilitiesGrp/EOYAmt0286646
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0352925
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0559229
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01159101
IRS990/TotalProgramServiceRevenueAmt0587308
IRS990/TotalReportableCompFromOrgAmt076522
IRS990/TotalRevenueGrp/ExclusionAmt05007
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0587308
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01644982

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