Liabilities / Assets
9th percentile
Higher debt load relative to assets than 9% of similar nonprofits.
990 • Fiscal year 2021 • EIN 58-1311669
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
9th percentile
Higher debt load relative to assets than 9% of similar nonprofits.
Liabilities / Revenue
11th percentile
Higher debt load relative to revenue than 11% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$11,197,647
Up $2,202,334 (+24%) from 2020
Net Assets
Up$11,181,884
Up $2,197,633 (+24%) from 2020
Liabilities
Up$15,763
Up $4,701 (+42%) from 2020
Revenue
Up$1,178,369
Up $332,212 (+39%) from 2020
Expenses
Down$586,496
Down $56,014 (-8.7%) from 2020
Net Income
Up$591,873
Up $388,226 (+191%) from 2020
To benefit and carry out the educational purposes of chattanooga state community college.
To support and advance the goals in support of the mission of chattanooga state community college.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $6,901,436 | $9,167,842 | ▲ $2,266,406 |
| Savings and Temporary Cash Investments | $950,173 | $1,060,941 | ▲ $110,768 |
| Pledges and Grants Receivable | $1,038,704 | $967,881 | ▼ $70,823 |
| Accounts Receivable | $105,000 | $0 | ▼ $105,000 |
| Prepaid Expenses and Deferred Charges | $0 | $983 | ▲ $983 |
| Total Assets | $8,995,313 | $11,197,647 | ▲ $2,202,334 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $11,062 | $15,763 | ▲ $4,701 |
| Total Liabilities | $11,062 | $15,763 | ▲ $4,701 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $7,841,298 | $9,877,420 | ▲ $2,036,122 |
| Net Assets Without Donor Restrictions | $1,142,953 | $1,304,464 | ▲ $161,511 |
| Total Net Assets Fund Balance | $8,984,251 | $11,181,884 | ▲ $2,197,633 |
| Total Liabilities and Net Assets / Fund Balance | $8,995,313 | $11,197,647 | ▲ $2,202,334 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $3,239,833 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2020 | $5,351,508 | $446,424 | ▲ $1,631,517 | - | $7,270,066 |
| 2019 | $5,057,813 | $221,486 | ▲ $194,671 | - | $5,351,508 |
| 2018 | $4,805,586 | $169,572 | ▲ $304,254 | - | $5,057,813 |
| 2017 | $4,397,167 | $149,210 | ▲ $417,286 | - | $4,805,586 |
| 2016 | $3,971,423 | $66,074 | ▲ $538,432 | - | $4,397,167 |
| Name | Title |
|---|---|
| Edna Varner | Chairman |
| C Duffy Frank Jr | Board Member |
| J Britton Tabor | Board Member |
| Joe Ferguson | Board Member |
| Julie Davis | Board Member |
| Larry Parks | Board Member |
| Maricela Rodriguez Dds | Board Member |
| Rowena Belcher | Board Member |
| Tom White | Board Member |
| W Keith Sanford | Board Member |
| W Scott Mattice | Board Member |
| Wade Hinton | Board Member |
| Stefanie Crowe | Secretary |
| John F Germ | Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $516,617 |
| Other Expenses | $69,879 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $516,617 | - | - | $516,617 |
| Fees for Service Investment Mgmnt Fees | - | $59,591 | - | $59,591 |
| Fees for Services Accounting | - | $4,950 | - | $4,950 |
| Conferences and Meetings | - | $3,155 | - | $3,155 |
| Other Expenses | - | $1,135 | - | $1,135 |
| Office Expenses | - | $1,048 | - | $1,048 |
| Total Functional Expenses | $516,617 | $69,879 | $0 | $586,496 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Chattanooga State Community College | Chattanooga, TN | 115i | Support for Scholarships, Supplies and Faculty | $516,617 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 is provided to the board chair for review and signature, and it is made available to the entire board for inspection and review prior to filing.”
“Each member signs an annual acknowledgement and disclosure statement with regard to any potential conflicts of interest. If potential conflicts are revealed, those are given to the chairman for review by the board. Board members or officers who have declared or have been found to have a conflict of interest as defined herein, shall refrain from consideration of proposed transactions, unless for special reasons, the board or administration requests information or interpretation. Persons with conflicts shall not vote, participate in discussion or be present at the time of the vote. Any proposed transaction in which a conflict of interest has been declared or found to exist must be approved by a majority of the disinterested members of the board or the appropriate committee of the board after disclosure of the conflict of interest.”
“The foundation does not have any employees. Instead, individuals who perform services for the foundation are employed by the college. The foundation pays a shared service agreement fee and reimburses the college for certain administrative expenses.”
“Governing documents, the conflict of interest policy and financial statements are available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 11062 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15763 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 105000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO SUPPORT AND ADVANCE THE GOALS IN SUPPORT OF THE MISSION OF CHATTANOOGA STATE COMMUNITY COLLEGE. |
| IRS990/AllOtherContributionsAmt | 0 | 774687 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TAMMY SWENSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4236974487 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4501 AMNICOLA HIGHWAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHATTANOOGA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37406 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3155 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3155 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 774687 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 516617 |
| IRS990/CYInvestmentIncomeAmt | 0 | 383682 |
| IRS990/CYOtherExpensesAmt | 0 | 69879 |
| IRS990/CYOtherRevenueAmt | 0 | 20000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 591873 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 586496 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1178369 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROVIDE FUNDING TO MEET THE NEEDS OF APPROXIMATELY 14 DEPARTMENTS/PROGRAMS AT CHATTANOOGA STATE COMMUNITY COLLEGE. ITEMS TYPICALLY PROVIDED INCLUDE SUPPLIES AND/OR EQUIPMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7841298 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 9877420 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 231861 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4950 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4950 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 59591 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 59591 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARICELA RODRIGUEZ DDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | C DUFFY FRANK JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROWENA BELCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | W SCOTT MATTICE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | W KEITH SANFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | J BRITTON TABOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOM WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOE FERGUSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WADE HINTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LARRY PARKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JULIE DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | EDNA VARNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | STEFANIE CROWE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JOHN F GERM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 257634 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GrantAmt | 0 | 231861 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 516617 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 516617 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 362634 |
| IRS990/GrossReceiptsAmt | 0 | 1283369 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 16 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentExpenseAmt | 0 | 59591 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 104582 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 126048 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 21466 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 6901436 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 9167842 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 105000 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO BENEFIT AND CARRY OUT THE PURPOSES OF CHATTANOOGA STATE COMMUNITY COLLEGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8984251 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11181884 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 257634 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 257634 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 20466 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1546169 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1142953 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1304464 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1048 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1048 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TAXES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1135 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1135 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 20000 |
| IRS990/OtherRevenueTotalAmt | 0 | 20000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 1038704 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 967881 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 983 |
| IRS990/PrincipalOfficerNm | 0 | EDNA VARNER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDE SCHOLARSHIPS FOR APPROXIMATELY 175 STUDENTS OF CHATTANOOGA STATE COMMUNITY COLLEGE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 281006 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 281006 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROVIDE FUNDING FOR 5 FACULTY/STAFF EXCELLENCE AWARDS, AND FUNDING FOR OTHER FACULTY/STAFF DEVELOPMENT. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 3750 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 3750 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 590052 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 582179 |
| IRS990/PYInvestmentIncomeAmt | 0 | 269127 |
| IRS990/PYOtherExpensesAmt | 0 | 60331 |
| IRS990/PYOtherRevenueAmt | 0 | -13022 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 203647 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 642510 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 846157 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 591873 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 950173 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1060941 |
| IRS990ScheduleA/CollegeOrganizationInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 774687 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 590052 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 608441 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1994029 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 588438 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4555647 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 126048 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 163617 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 161062 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 133524 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 124907 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 709158 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 50570 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 20000 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 153 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 20153 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.75480 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.76330 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3989114 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 566533 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 774687 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 590052 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 608441 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1994029 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 588438 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4555647 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 5284958 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 159383 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5351508 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 446424 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 7270066 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1631517 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 122462 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5057813 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 221486 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5351508 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 194671 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 221599 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4805586 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 169572 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5057813 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 304254 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 158077 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4397167 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 149210 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4805586 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 417286 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 178762 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3971423 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 66074 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4397167 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 538432 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 850009 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 234247 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 2907863 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 214615 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 4 | 1721275 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 5 | 3239833 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | HEDGE FUND LIMITED PARTNERSHIP |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | US TREASURY |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | CORPORATE STOCK |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | CORPORATE BONDS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 4 | MUTUAL FUND BONDS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 5 | MUTUAL EQUITY FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 4 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 5 | F |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.57604 |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.42397 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 9167842 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 516617 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 115I |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SUPPORT FOR SCHOLARSHIPS, SUPPLIES AND FACULTY |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | CHATTANOOGA STATE COMMUNITY COLLEGE |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 620725362 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 4501 AMNICOLA HIGHWAY |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | CHATTANOOGA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 37406 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | FMV |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION MAINTAINS FILES OF APPROVED EXPENDITURE REQUEST FORMS. THESE FORMS SHOW THE PURPOSE/CRITERIA OF THE FUNDS AND THE EXPLANATION OF THE REQUEST. IT IS REVIEWED FOR ELIGIBILITY, APPROVED AND SIGNED. SCHOLARSHIPS ARE AWARDED AMONGST INDIVIDUALS WHO ATTEND THE COLLEGE AND SUBMIT A SCHOLARSHIP APPLICATION. THE APPLICANTS ARE REVIEWED BASED ON SELECTION CRITERIA, WHICH ARE DETAILED IN THE FOUNDATION SCHOLARSHIP POLICY. NO MONEY ACTUALLY GOES TO THE RECIPIENT - THE FUNDS ARE CREDITED TO THE STUDENTS ACCOUNT, THEN THE COLLEGE BILLS THE FOUNDATION FOR THE TOTAL AMOUNT CREDITED FOR THAT PARTICULAR SEMESTER FOR ALL STUDENTS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS PROVIDED TO THE BOARD CHAIR FOR REVIEW AND SIGNATURE, AND IT IS MADE AVAILABLE TO THE ENTIRE BOARD FOR INSPECTION AND REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH MEMBER SIGNS AN ANNUAL ACKNOWLEDGEMENT AND DISCLOSURE STATEMENT WITH REGARD TO ANY POTENTIAL CONFLICTS OF INTEREST. IF POTENTIAL CONFLICTS ARE REVEALED, THOSE ARE GIVEN TO THE CHAIRMAN FOR REVIEW BY THE BOARD. BOARD MEMBERS OR OFFICERS WHO HAVE DECLARED OR HAVE BEEN FOUND TO HAVE A CONFLICT OF INTEREST AS DEFINED HEREIN, SHALL REFRAIN FROM CONSIDERATION OF PROPOSED TRANSACTIONS, UNLESS FOR SPECIAL REASONS, THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION. PERSONS WITH CONFLICTS SHALL NOT VOTE, PARTICIPATE IN DISCUSSION OR BE PRESENT AT THE TIME OF THE VOTE. ANY PROPOSED TRANSACTION IN WHICH A CONFLICT OF INTEREST HAS BEEN DECLARED OR FOUND TO EXIST MUST BE APPROVED BY A MAJORITY OF THE DISINTERESTED MEMBERS OF THE BOARD OR THE APPROPRIATE COMMITTEE OF THE BOARD AFTER DISCLOSURE OF THE CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOUNDATION DOES NOT HAVE ANY EMPLOYEES. INSTEAD, INDIVIDUALS WHO PERFORM SERVICES FOR THE FOUNDATION ARE EMPLOYED BY THE COLLEGE. THE FOUNDATION PAYS A SHARED SERVICE AGREEMENT FEE AND REIMBURSES THE COLLEGE FOR CERTAIN ADMINISTRATIVE EXPENSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
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Displayed year
2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.