Civic Intelligence

Chattanooga State Community College Foundation

990 • Fiscal year 2023 • EIN 58-1311669

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 18, 2024

Organization ProfileN/A
4501 Amnicola HighwayChattanooga, TN 37406-1097

(423) 697-4487

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

20th percentile

0.06x

Higher debt load relative to revenue than 20% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

22nd percentile

-7.7%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

44th percentile

4.4%

Faster asset growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$10,112,121

Up $421,873 (+4.4%) from 2022

Net Assets

Up

$10,054,143

Up $382,549 (+4.0%) from 2022

Liabilities

Up

$57,978

Up $39,324 (+211%) from 2022

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin22nd percentile

Revenue

Down

$969,082

Down $143,176 (-13%) from 2022

Expenses

Down

$1,043,330

Down $4,576 (-0.4%) from 2022

Net Income

Down

-$74,248

Down $138,600 (-215%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$15M$10M$5.0M$0Assets 2011: $6,782,584Liabilities 2011: $23,787Net Assets 2011: $6,758,7972011Assets 2012: $6,391,097Liabilities 2012: $32,587Net Assets 2012: $6,358,5102012Assets 2013: $6,482,268Liabilities 2013: $37,405Net Assets 2013: $6,444,8632013Assets 2014: $6,949,078Liabilities 2014: $14,834Net Assets 2014: $6,934,2442014Assets 2015: $6,868,350Liabilities 2015: $47,001Net Assets 2015: $6,821,3492015Assets 2016: $6,447,720Liabilities 2016: $17,878Net Assets 2016: $6,429,8422016Assets 2017: $6,958,131Liabilities 2017: $7,011Net Assets 2017: $6,951,1202017Assets 2018: $8,934,004Liabilities 2018: $252,204Net Assets 2018: $8,681,8002018Assets 2019: $8,814,204Liabilities 2019: $59,238Net Assets 2019: $8,754,9662019Assets 2020: $8,995,313Liabilities 2020: $11,062Net Assets 2020: $8,984,2512020Assets 2021: $11,197,647Liabilities 2021: $15,763Net Assets 2021: $11,181,8842021Assets 2022: $9,690,248Liabilities 2022: $18,654Net Assets 2022: $9,671,5942022Assets 2023: $10,112,121Liabilities 2023: $57,978Net Assets 2023: $10,054,1432023Assets 2024: $11,033,138Liabilities 2024: $80,213Net Assets 2024: $10,952,9252024Assets 2025: $13,157,946Liabilities 2025: $68,722Net Assets 2025: $13,089,2242025

Highlighted filing

2023

Assets$10,112,121
Liabilities$57,978
Net Assets$10,054,143
Open 2023 Filing

Operations Trend

Revenue Growth22nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $363,727Expenses 2011: $602,150Net Income 2011: -$238,4232011Revenue 2012: $388,211Expenses 2012: $612,814Net Income 2012: -$224,6032012Revenue 2013: $555,939Expenses 2013: $737,413Net Income 2013: -$181,4742013Revenue 2014: $783,353Expenses 2014: $600,567Net Income 2014: $182,7862014Revenue 2015: $1,031,563Expenses 2015: $847,029Net Income 2015: $184,5342015Revenue 2016: $793,457Expenses 2016: $909,921Net Income 2016: -$116,4642016Revenue 2017: $823,893Expenses 2017: $612,530Net Income 2017: $211,3632017Revenue 2018: $2,470,805Expenses 2018: $1,012,309Net Income 2018: $1,458,4962018Revenue 2019: $1,091,139Expenses 2019: $944,402Net Income 2019: $146,7372019Revenue 2020: $846,157Expenses 2020: $642,510Net Income 2020: $203,6472020Revenue 2021: $1,178,369Expenses 2021: $586,496Net Income 2021: $591,8732021Revenue 2022: $1,112,258Expenses 2022: $1,047,906Net Income 2022: $64,3522022Revenue 2023: $969,082Expenses 2023: $1,043,330Net Income 2023: -$74,2482023Revenue 2024: $804,504Expenses 2024: $772,992Net Income 2024: $31,5122024Revenue 2025: $2,508,120Expenses 2025: $964,585Net Income 2025: $1,543,5352025

Highlighted filing

2023

Revenue$969,082
Expenses$1,043,330
Net Income-$74,248
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 18, 2024
Return Version
2022v5.0
Gross Receipts
$1,028,252
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$7,939,101$8,663,038▲ $723,937
Savings and Temporary Cash Investments$939,194$826,942▼ $112,252
Pledges and Grants Receivable$811,853$622,141▼ $189,712
Accounts Receivable$100$0▼ $100
Total Assets$9,690,248$10,112,121▲ $421,873
Liabilities
Accounts Payable and Accrued Expenses$18,654$57,978▲ $39,324
Total Liabilities$18,654$57,978▲ $39,324
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,572,123$8,850,332▲ $278,209
Net Assets Without Donor Restrictions$1,099,471$1,203,811▲ $104,340
Total Net Assets Fund Balance$9,671,594$10,054,143▲ $382,549
Total Liabilities and Net Assets / Fund Balance$9,690,248$10,112,121▲ $421,873

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,860,738--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$5,927,850$101,415▲ $620,330-$6,416,390
2021$7,270,066$57,250▼ $987,540-$5,927,850
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
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Edna VarnerChairman
C Duffy Frank JrBoard Member
Joe FergusonBoard Member
Julie ElseaBoard Member
Larry ParksBoard Member
Leslie GowerBoard Member
Marcus JonesBoard Member
Maricela Rodriguez DdsBoard Member
Rowena BelcherBoard Member
Tiffanie RobinsonBoard Member
Tom WhiteBoard Member
W Keith SanfordBoard Member
Wade HintonBoard Member
Stefanie CroweSecretary
John F GermTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$625,016
Program Service Revenue
$0
Investment Income
$344,066
Other Revenue
$0
All Other Contributions
$625,016
Change in Net Assets
$-74,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$970,722
Other Expenses$72,608
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$970,722--$970,722
Fees for Service Investment Mgmnt Fees-$59,170-$59,170
Other Expenses-$5,373-$5,373
Fees for Services Accounting-$5,000-$5,000
Conferences and Meetings-$2,183-$2,183
Office Expenses-$882-$882
Total Functional Expenses$970,722$72,608$0$1,043,330
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chattanooga State Community CollegeChattanooga, TN115Support for Scholarships, Supplies and Faculty$970,722
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
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
No
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 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.”

Form 990, Part VI, Section B, Line 12C

“Each board member reviews and acknowledges the conflicts of interest policy on an annual basis. Any potential conflicts are reviewed by the chairman of the board, and in the event a conflict of interest actually exists, the interested person is required to recuse himself/herself from all discussions on vote on the matter. Any proposed transaction in which a conflict of interest has been identified must be approved by the majority of the disinterested members of the board or the appropriate committee.”

Form 990, Part VI, Section B, Line 15

“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.”

Form 990, Part VI, Section C, Line 19

“Governing documents, the conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Chattanooga State Community
EIN
58-1311669
Phone
4236974487
Address
4501 AMNICOLA HIGHWAY, CHATTANOOGA, TN 37406-1097

Signing Officer

Name
Rowena Belcher
Title
Chairman
Phone
4236974487
Signed
2024-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rowena Belcher
Formed
1978
Legal Domicile
Tn
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Elliott Davis Llcpllc
Address
500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer
Janice a Ratica
Phone
7043338881
Raw XML AppendixShowing 400 of 486 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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IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0882
IRS990/OfficeExpensesGrp/TotalAmt0882
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TAXES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05373
IRS990/OtherExpensesGrp/TotalAmt05373
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0811853
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0622141
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROWENA BELCHER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SCHOLARSHIPS FOR APPROXIMATELY 229 STUDENTS OF CHATTANOOGA STATE COMMUNITY COLLEGE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0503610
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0503610
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE FUNDING FOR 5 FACULTY/STAFF EXCELLENCE AWARDS, AND FUNDING FOR OTHER FACULTY/STAFF DEVELOPMENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03750
IRS990/ProgSrvcAccomActy3Grp/GrantAmt03750
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0662984
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0966458
IRS990/PYInvestmentIncomeAmt0460048
IRS990/PYOtherExpensesAmt081448
IRS990/PYOtherRevenueAmt0-10774
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt064352
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01047906
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01112258
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-74248
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0939194
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0826942
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0625016
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0662984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0774687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0590052
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0608441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03261180
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0177109
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0128514
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0104582
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0163617
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0161062
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0734884
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt050570
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0316
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt020000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0153
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020469
IRS990ScheduleA/PublicSupportCY170Pct00.61240
IRS990ScheduleA/PublicSupportPY170Pct00.76410
IRS990ScheduleA/PublicSupportTotal170Amt02487867
IRS990ScheduleA/SubstantialContributorsTotAmt0773313
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0625016
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0662984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0774687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0590052
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0608441
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03261180
IRS990ScheduleA/TotalSupportAmt04062420
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt010988
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt013433
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt021466
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt045887
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/BoardDesignatedBalanceEOYPct00.11973
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0233205
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt05927850
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0101415
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt06416390
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0620330
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0411926
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt07270066
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt057250
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt05927850
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-987540
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0159383
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05351508
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0446424
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt07270066
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01631517
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0122462
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05057813
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0221486
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05351508
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0194671
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0221599
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04805586
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0169572
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05057813
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0304254
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0970984
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1199151
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt22819053
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3216143
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt41596969
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt52860738
IRS990ScheduleD/OtherSecuritiesGrp/Desc0HEDGE FUND LIMITED PARTNERSHIP
IRS990ScheduleD/OtherSecuritiesGrp/Desc1US TREASURY
IRS990ScheduleD/OtherSecuritiesGrp/Desc2CORPORATE STOCK
IRS990ScheduleD/OtherSecuritiesGrp/Desc3CORPORATE BONDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc4MUTUAL FUND BONDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc5MUTUAL EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.33813
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.54214
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt08663038
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0970722
IRS990ScheduleI/RecipientTable/IRCSectionDesc0115
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT FOR SCHOLARSHIPS, SUPPLIES AND FACULTY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CHATTANOOGA STATE COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0620725362
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04501 AMNICOLA HIGHWAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHATTANOOGA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd037406
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1EACH BOARD MEMBER REVIEWS AND ACKNOWLEDGES THE CONFLICTS OF INTEREST POLICY ON AN ANNUAL BASIS. ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE CHAIRMAN OF THE BOARD, AND IN THE EVENT A CONFLICT OF INTEREST ACTUALLY EXISTS, THE INTERESTED PERSON IS REQUIRED TO RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS ON VOTE ON THE MATTER. ANY PROPOSED TRANSACTION IN WHICH A CONFLICT OF INTEREST HAS BEEN IDENTIFIED MUST BE APPROVED BY THE MAJORITY OF THE DISINTERESTED MEMBERS OF THE BOARD OR THE APPROPRIATE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,112,121
Liabilities
$57,978
Net assets
$10,054,143
Revenue
$969,082
Expenses
$1,043,330
Net income
-$74,248
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.2$0.07$13.1$2.51$0.96$1.54
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$0.08$11.0$0.80$0.77$0.03
2023Detailed filing. Detailed filing data is available for this year.$10.1$0.06$10.1$0.97$1.04$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.69$0.02$9.67$1.11$1.05$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$0.02$11.2$1.18$0.59$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.00$0.01$8.98$0.85$0.64$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.81$0.06$8.75$1.09$0.94$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.93$0.25$8.68$2.47$1.01$1.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.96$0.01$6.95$0.82$0.61$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.45$0.02$6.43$0.79$0.91$0.12
2015Detailed filing. Detailed filing data is available for this year.$6.87$0.05$6.82$1.03$0.85$0.18
2014Summary only. Only limited summary data is available for this year.$6.95$0.01$6.93$0.78$0.60$0.18
2013Summary only. Only limited summary data is available for this year.$6.48$0.04$6.44$0.56$0.74$0.18
2012Summary only. Only limited summary data is available for this year.$6.39$0.03$6.36$0.39$0.61$0.22
2011Summary only. Only limited summary data is available for this year.$6.78$0.02$6.76$0.36$0.60$0.24