Civic Intelligence

Build Up Chattanooga

EIN 33-2448020 • 501(c)3 • Chattanooga, TN

Profile

To deliver housing opportunities in markets where affordable housing is not available, including making available housing at below market rates to residents in need in the hamilton county, tennessee area and otherwise support disadvantaged individuals.

1644 Rossville AvenueChattanooga, TN 37408
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

$225,000

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$225,000

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin99th percentile

Revenue

$225,000

No earlier filing loaded for comparison.

Expenses

$0

No earlier filing loaded for comparison.

Net Income

$225,000

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2024: $225,000Liabilities 2024: $0Net Assets 2024: $225,0002024

Highlighted filing

2024

Assets$225,000
Liabilities$0
Net Assets$225,000
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2024: $225,000Expenses 2024: $0Net Income 2024: $225,0002024

Highlighted filing

2024

Revenue$225,000
Expenses$0
Net Income$225,000
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$225,000
Liabilities
$0
Net assets
$225,000
Revenue
$225,000
Expenses
$0
Net income
$225,000
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.00$2.25$2.25$0.00$2.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$225,000
Mission and Program Overview

Mission

To deliver housing opportunities in markets where affordable housing is not available, including making available housing at below market rates to residents in need in the hamilton county, tennessee area and otherwise support disadvantaged individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$225,000-
Total Assets$0$225,000▲ $225,000
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$225,000-
Total Net Assets Fund Balance$0$225,000▲ $225,000
Total Liabilities and Net Assets / Fund Balance$0$225,000▲ $225,000
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Paul TeruyaPresident
Laura Burdette MitchellSecretary
Chad TylerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$225,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$225,000
Change in Net Assets
$225,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 governing body review Part VI line 11

“A copy of the form 990 was provided to the governing body for review prior to the filing of the return.”

Governing documents etc available to public Part VI line 19

“The organizations governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Build Up Chattanooga
EIN
33-2448020
In Care Of
% PAUL TERUYA
Phone
4238830410
Address
1644 ROSSVILLE AVENUE, CHATTANOOGA, TN 37408

Signing Officer

Name
Paul Teruya
Title
President
Phone
4238830410
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Formed
2024
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Rooks CPA PLLC
Address
1025 Executive Drive Suite 104, Hixson, TN 37343
Preparer
Joshua Baker
Phone
4238551040
Raw XML Appendix254 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-11-07T17:51:46-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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