Civic Intelligence

The Change Center

990 • Fiscal year 2024 • EIN 38-3991050

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 20, 2025

Refreshing map…

203 Harriet Tubman StreetKnoxville, TN 37915

(865) 603-3127

Siviq Scores

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

Liabilities / Assets

71st percentile

0.24x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

2.51x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

6th percentile

-47%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

24th percentile

-4.0%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Down

$3,640,940

Down $153,668 (-4.0%) from 2023

Net Assets

Down

$2,753,668

Down $164,847 (-5.6%) from 2023

Liabilities

Up

$887,272

Up $11,179 (+1.3%) from 2023

Revenue

Down

$352,865

Down $141,991 (-29%) from 2023

Expenses

Down

$517,710

Down $185,323 (-26%) from 2023

Net Income

Up

-$164,845

Up $43,332 (+21%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $827,939Liabilities 2016: $0Net Assets 2016: $827,9392016Assets 2017: $3,809,526Liabilities 2017: $278,909Net Assets 2017: $3,530,6172017Assets 2018: $5,624,388Liabilities 2018: $1,990,513Net Assets 2018: $3,633,8752018Assets 2019: $5,224,173Liabilities 2019: $1,702,899Net Assets 2019: $3,521,2742019Assets 2020: $4,750,082Liabilities 2020: $1,431,522Net Assets 2020: $3,318,5602020Assets 2021: $4,360,748Liabilities 2021: $992,907Net Assets 2021: $3,367,8412021Assets 2022: $3,999,976Liabilities 2022: $873,284Net Assets 2022: $3,126,6922022Assets 2023: $3,794,608Liabilities 2023: $876,093Net Assets 2023: $2,918,5152023Assets 2024: $3,640,940Liabilities 2024: $887,272Net Assets 2024: $2,753,6682024

Highlighted filing

2024

Assets$3,640,940
Liabilities$887,272
Net Assets$2,753,668

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $1,104,085Expenses 2016: $186,146Net Income 2016: $917,9392016Revenue 2017: $1,044,256Expenses 2017: $215,955Net Income 2017: $828,3012017Revenue 2018: $587,530Expenses 2018: $484,272Net Income 2018: $103,2582018Revenue 2019: $966,191Expenses 2019: $1,078,792Net Income 2019: -$112,6012019Revenue 2020: $492,399Expenses 2020: $695,113Net Income 2020: -$202,7142020Revenue 2021: $704,291Expenses 2021: $655,010Net Income 2021: $49,2812021Revenue 2022: $616,721Expenses 2022: $857,870Net Income 2022: -$241,1492022Revenue 2023: $494,856Expenses 2023: $703,033Net Income 2023: -$208,1772023Revenue 2024: $352,865Expenses 2024: $517,710Net Income 2024: -$164,8452024

Highlighted filing

2024

Revenue$352,865
Expenses$517,710
Net Income-$164,845
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 20, 2025
Return Version
2024v5.0
Gross Receipts
$352,865
Mission and Program Overview

Mission

The change center is a safe, strategically located, center-city partnership facility that provides relational, recreational, leadership development, and jobs iniatives for teens and young adults in an attractive fun environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,712,571$3,544,858▼ $167,713
Savings and Temporary Cash Investments-$55,181-
Cash and Non-Interest-Bearing Accounts$63,403$21,924▼ $41,479
Prepaid Expenses and Deferred Charges$10,798$10,270▼ $528
Pledges and Grants Receivable-$6,426-
Accounts Receivable$5,790--
Inventories for Sale or Use$2,046$2,281▲ $235
Total Assets$3,794,608$3,640,940▼ $153,668
Liabilities
Mortgage Notes Payable Secured by Investment Property$855,000$830,000▼ $25,000
Unsecured Notes Loans Payable-$37,000-
Other Liabilities$9,139$11,064▲ $1,925
Accounts Payable and Accrued Expenses$11,954$9,208▼ $2,746
Total Liabilities$876,093$887,272▲ $11,179
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,918,515$2,753,668▼ $164,847
Total Net Assets Fund Balance$2,918,515$2,753,668▼ $164,847
Total Liabilities and Net Assets / Fund Balance$3,794,608$3,640,940▼ $153,668

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,235,606$568,379$3,803,985
Equipment$309,252$469,007$778,259
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daryl ArnoldCo-chair
David RauschCo-chair
Adam FrittsDirector
Damon RawlsDirector
Doug YoakleyDirector
Dr Shara ShoupDirector
Jonathan MayfieldDirector
Mike MurrayDirector
Sterling HentonDirector
Ursula BaileyDirector
Theresa CashBookkeeper
Revenue and Support

Revenue Composition

Contributions and Grants
$268,592
Program Service Revenue
$84,273
Investment Income
$0
Other Revenue
$0
All Other Contributions
$208,592
Change in Net Assets
$-164,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$328,917
Salaries, Compensation, and Employee Benefits$188,793
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,382$34,845-$174,227
Depreciation Depletion$167,711--$167,711
Occupancy$54,606--$54,606
Interest$35,309--$35,309
Insurance$23,358--$23,358
Fees for Services Accounting-$19,698-$19,698
Payroll Taxes$10,875$2,719-$13,594
Office Expenses-$6,711-$6,711
Other Employee Benefits$778$194-$972
Other Expenses$5,742$793-$793
Conferences and Meetings-$582-$582
Advertising$508--$508
All Other Expenses$250$183-$433
Information Technology-$341-$341
Fees for Services Legal-$330-$330
Travel-$30-$30
Total Functional Expenses$447,192$70,518$0$517,710
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
Credit Card Home Federal$10,998
Payroll Liabilities$42
ACCRUED LIABILITIES:SALES TAX PAYABL$24
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

Return is provided to the cfo of the organization for review and approval prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

The executive director reviews the conflict of interest statements completed and signed by all board members. The execuvtive director is responsible for reviewing and signing all contracts involving the organization.

Form 990, Page 6, Part VI, Line 15A

Executive director has a formal review with the board of directors. Periodic checks are conducted to insure pay is equitable based o nthird party sources.

Form 990, Page 6, Part VI, Line 19

Governing documents are maintianed at the organization headquarters and are available upon request.

Filing and Contact Details

Filer

Filer Name
The Change Center
EIN
38-3991050
Phone
8656033127
Address
203 HARRIET TUBMAN STREET, KNOXVILLE, TN 37915

Signing Officer

Name
Theresa Cash
Title
Bookkeeper
Phone
8659511567
Signed
2025-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Rausch
Formed
2016
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
10
Employees
30
Volunteers
100

Preparer

Firm
Fleet Firm
Address
759 TEALWOOD LN, CORDOVA, TN 38018-6334
Preparer
Nelson K Fleet CPA
Phone
9013364602
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The change center is a safe, strategically located, center-city partnership facility that provides relational, recreational, leadership development, and jobs iniatives for teens and young adults in an attractive fun environment

Form 990, Part XI, Line 9

Book / tax depreciation difference -2

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0334026
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0500579
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0424545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0428577
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01956319
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0704813
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IRS990ScheduleA/PublicSupportCY170Pct00.94040
IRS990ScheduleA/PublicSupportPY170Pct00.99550
IRS990ScheduleA/PublicSupportTotal170Amt01839749
IRS990ScheduleA/SubstantialContributorsTotAmt0116570
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0268592
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0334026
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0500579
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0424545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0428577
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01956319
IRS990ScheduleA/TotalSupportAmt01956319
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0309252
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0469007
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0778259
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03235606
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0568379
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03803985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt142
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD HOME FEDERAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED LIABILITIES:SALES TAX PAYABL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03544858
IRS990ScheduleD/TotalLiabilityAmt011064
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHANGE CENTER IS A SAFE, STRATEGICALLY LOCATED, CENTER-CITY PARTNERSHIP FACILITY THAT PROVIDES RELATIONAL, RECREATIONAL, LEADERSHIP DEVELOPMENT, AND JOBS INIATIVES FOR TEENS AND YOUNG ADULTS IN AN ATTRACTIVE FUN ENVIRONMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RETURN IS PROVIDED TO THE CFO OF THE ORGANIZATION FOR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR REVIEWS THE CONFLICT OF INTEREST STATEMENTS COMPLETED AND SIGNED BY ALL BOARD MEMBERS. THE EXECUVTIVE DIRECTOR IS RESPONSIBLE FOR REVIEWING AND SIGNING ALL CONTRACTS INVOLVING THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR HAS A FORMAL REVIEW WITH THE BOARD OF DIRECTORS. PERIODIC CHECKS ARE CONDUCTED TO INSURE PAY IS EQUITABLE BASED O NTHIRD PARTY SOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MAINTIANED AT THE ORGANIZATION HEADQUARTERS AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0447192
IRS990/TotalFunctionalExpensesGrp/TotalAmt0517710
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0876093
IRS990/TotalLiabilitiesEOYAmt0887272
IRS990/TotalLiabilitiesGrp/BOYAmt0876093
IRS990/TotalLiabilitiesGrp/EOYAmt0887272
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02918515
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02753668
IRS990/TotalProgramServiceExpensesAmt0447192
IRS990/TotalProgramServiceRevenueAmt084273
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084273
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352865
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03794608
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03640940
IRS990/TravelGrp/ManagementAndGeneralAmt030
IRS990/TravelGrp/TotalAmt030
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt037000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.CHANGECENTERKNOXVILLE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA CASH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOOKKEEPER
ReturnHeader/BusinessOfficerGrp/PhoneNum08659511567
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CHANGE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0383991050
ReturnHeader/Filer/PhoneNum08656033127
ReturnHeader/Filer/USAddress/AddressLine1Txt0203 HARRIET TUBMAN STREET
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037915
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621868414
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLEET FIRM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0759 TEALWOOD LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORDOVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0380186334
ReturnHeader/PreparerPersonGrp/PhoneNum09013364602
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NELSON K FLEET CPA
ReturnHeader/ReturnTs02025-03-24T15:11:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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