Civic Intelligence

Chattanooga Emergency Medicine Foundatio

EIN 45-2502558 • 501(c)3 • Chattanooga, TN

Profile

To assist residents, physicians, faculty members, co-ordinators and secretaries participating in the emergency medicine, ems and ultrasound programs at erlanger hospital in chattanooga, tn in their pursuit of continuing education in the field of emergency medicine.

975 East 3rd StreetChattanooga, TN 37403

none

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

13th percentile

-59%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

87th percentile

$18,400

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 44.2% of source-year revenue.

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

Asset Growth

35th percentile

-16%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

17th percentile

-54%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$129,342

Down $24,604 (-16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

$129,342

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin13th percentile

Revenue

Down

$41,628

Down $49,004 (-54%) from 2023

Expenses

Down

$66,232

Down $27,221 (-29%) from 2023

Net Income

Down

-$24,604

Down $21,783 (-772%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$200K$150K$100K$50K$0Assets 2015: $52,424Liabilities 2015: $0Net Assets 2015: $52,4242015Assets 2016: $51,835Liabilities 2016: $0Net Assets 2016: $51,8352016Assets 2017: $96,475Liabilities 2017: $0Net Assets 2017: $96,4752017Assets 2018: $150,182Liabilities 2018: $0Net Assets 2018: $150,1822018Assets 2019: $191,253Liabilities 2019: $02019Assets 2020: $184,527Liabilities 2020: $0Net Assets 2020: $184,5272020Assets 2021: $164,618Liabilities 2021: $0Net Assets 2021: $164,6182021Assets 2022: $156,767Liabilities 2022: $0Net Assets 2022: $156,7672022Assets 2023: $153,946Liabilities 2023: $02023Assets 2024: $129,342Liabilities 2024: $0Net Assets 2024: $129,3422024

Highlighted filing

2024

Assets$129,342
Liabilities$0
Net Assets$129,342
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$150K$100K$50K$0-$50KRevenue 2015: $89,064Expenses 2015: $56,633Net Income 2015: $32,4312015Revenue 2016: $121,068Expenses 2016: $121,657Net Income 2016: -$5892016Revenue 2017: $143,756Expenses 2017: $99,116Net Income 2017: $44,6402017Revenue 2018: $100,066Expenses 2018: $46,359Net Income 2018: $53,7072018Revenue 2019: $82,734Expenses 2019: $41,663Net Income 2019: $41,0712019Revenue 2020: $35,788Expenses 2020: $42,514Net Income 2020: -$6,7262020Revenue 2021: $121,698Expenses 2021: $141,607Net Income 2021: -$19,9092021Revenue 2022: $130,241Expenses 2022: $138,092Net Income 2022: -$7,8512022Revenue 2023: $90,632Expenses 2023: $93,453Net Income 2023: -$2,8212023Revenue 2024: $41,628Expenses 2024: $66,232Net Income 2024: -$24,6042024

Highlighted filing

2024

Revenue$41,628
Expenses$66,232
Net Income-$24,604
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$129,342
Liabilities
$0
Net assets
$129,342
Revenue
$41,628
Expenses
$66,232
Net income
-$24,604
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.42$0.66$0.25
2023Summary only. Only limited summary data is available for this year.$1.54$0.00$0.91$0.93$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.00$1.57$1.30$1.38$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$1.22$1.42$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.36$0.43$0.07
2019Summary only. Only limited summary data is available for this year.$1.91$0.00$0.83$0.42$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.00$1.50$1.00$0.46$0.54
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.44$0.99$0.45
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.21$1.22$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.89$0.57$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$41,628
Mission and Program Overview

Mission

To assist residents, physicians, faculty members, co-ordinators and secretaries participating in the emergency medicine, ems and ultrasound programs at erlanger hospital in chattanooga, tn in their pursuit of continuing education in the field of emergency medicine.

Program Services

DescriptionGrantsExpenses
TO PROVIDE EDUCATIONAL GRANTS OR FUNDS FOR CONTINUING EDUCATION TO ASSIST RESIDENTS, PHYSICIANS, FACULTY MEMBERS, COORDINATORS AND SECRETARIES PARTICIPATING IN THE EMERGENCY MEDICINE PROGRAM AT ERLANGER HOSPITAL IN CHATTANOOGA, TN.$0$66,232
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
VELVET GREENSecretary-$18,400-$18,400
DR MARK COPELANDDirector-$0--
DR DAVID WHARTONDirector-$0--
DR BENJAMIN SMITHDirector-$0--
DR SUDAVE MENDIRATTAPresident-$0--
DR NICK WILKINSONVice President-$0--
Filing and Contact Details

Filer

Filer Name
Chattanooga Emergency Medicine Foundatio
EIN
45-2502558
Phone
4237787628
Address
975 EAST 3RD STREET, CHATTANOOGA, TN 37403

Signing Officer

Name
Ben Smith Md
Title
Director and President
Phone
4237787628
Signed
2025-09-15
Discuss with paid preparer
Yes

Preparer

Firm
Lbmc Pc
Address
605 CHESTNUT STREET SUITE 1100, CHATTANOOGA, TN 37450
Preparer
Nicole Jeppesen
Phone
4237566585
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office exp. Amount: 1,074. Description: travel. Amount: 4,676. Description: dues and subscriptions. Amount: 7,171. Description: graduation awards. Amount: 2,258. Description: resident's expense. Amount: 7,306. Description: taxes. Amount: 20. Description: recruiting. Amount: 1,169. Description: repairs. Amount: 1,538. Total to form 990-ez, line 16: 25,212.”

Raw XML Appendix159 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0LBMC
IRS990EZ/BooksInCareOfDetail/PhoneNum04234685024
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0605 CHESTNUT STREET STE 1100
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037450
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0153946
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0129342
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt012924
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-24604
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt022620
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0153946
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0129342
IRS990EZ/GrossReceiptsAmt041628
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0153946
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0129342
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0153946
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0129342
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt418400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DR MARK COPELAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DR DAVID WHARTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DR BENJAMIN SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DR SUDAVE MENDIRATTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4VELVET GREEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DR NICK WILKINSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VICE PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt025212
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO ASSIST RESIDENTS, PHYSICIANS, FACULTY MEMBERS, CO-ORDINATORS AND SECRETARIES PARTICIPATING IN THE EMERGENCY MEDICINE, EMS AND ULTRASOUND PROGRAMS AT ERLANGER HOSPITAL IN CHATTANOOGA, TN IN THEIR PURSUIT OF CONTINUING EDUCATION IN THE FIELD OF EMERGENCY MEDICINE.
IRS990EZ/ProgramServiceRevenueAmt028704
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE EDUCATIONAL GRANTS OR FUNDS FOR CONTINUING EDUCATION TO ASSIST RESIDENTS, PHYSICIANS, FACULTY MEMBERS, COORDINATORS AND SECRETARIES PARTICIPATING IN THE EMERGENCY MEDICINE PROGRAM AT ERLANGER HOSPITAL IN CHATTANOOGA, TN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt066232
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt018400
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt066232
IRS990EZ/TotalProgramServiceExpensesAmt066232
IRS990EZ/TotalRevenueAmt041628
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NONE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CONTRIBUTIONS RECEIVED FROM DISQUALIFIED DONORS $8,000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012924
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt012832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt029161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt022746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt088580
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0330407
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.43190
IRS990ScheduleA/PublicSupportPY170Pct00.41590
IRS990ScheduleA/PublicSupportTotal170Amt038691
IRS990ScheduleA/SubstantialContributorsTotAmt049889
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012924
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt012832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt029161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt022746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010917
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt088580
IRS990ScheduleA/TotalSupportAmt089580
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OFFICE EXP. AMOUNT: 1,074. DESCRIPTION: TRAVEL. AMOUNT: 4,676. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 7,171. DESCRIPTION: GRADUATION AWARDS. AMOUNT: 2,258. DESCRIPTION: RESIDENT'S EXPENSE. AMOUNT: 7,306. DESCRIPTION: TAXES. AMOUNT: 20. DESCRIPTION: RECRUITING. AMOUNT: 1,169. DESCRIPTION: REPAIRS. AMOUNT: 1,538. TOTAL TO FORM 990-EZ, LINE 16: 25,212.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN SMITH MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR AND PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04237787628
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHATTANOOGA EMERGENCY MEDICINE FOUNDATIO
ReturnHeader/Filer/BusinessNameControlTxt0CHAT
ReturnHeader/Filer/EIN0452502558
ReturnHeader/Filer/PhoneNum04237787628
ReturnHeader/Filer/USAddress/AddressLine1Txt0975 EAST 3RD STREET
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037403
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621199757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LBMC PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0605 CHESTNUT STREET SUITE 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037450
ReturnHeader/PreparerPersonGrp/PhoneNum04237566585
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICOLE JEPPESEN
ReturnHeader/ReturnTs02025-10-09T14:32:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits