Civic Intelligence

Roane State Community College Foundation

EIN 58-1413034 • 501(c)3 • Harriman, TN

Profile

The mission of the roane state foundation is to maintain and enhance the quality of life, including economic development, in roane state's service area by developing friends and raising funds for the support of educational, cultural, and service goals of roane state community college. The foundation assists the entire college family in promoting excellence for this institution by securing financial support for educational, cultural, and economic development activities.

276 Patton LaneHarriman, TN 37748
Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

6th percentile

0.00x

Higher debt load relative to revenue than 6% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

94th percentile

70%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$253,540

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets6th percentile

Assets

Up

$34,395,570

Up $5,543,410 (+19%) from 2024

Liabilities

Up

$22,441

Up $3,136 (+16%) from 2024

Net Assets

Up

$34,373,129

Up $5,540,274 (+19%) from 2024

Operations
Liabilities / Revenue6th percentileNet Margin94th percentile

Revenue

Up

$6,874,358

Up $1,288,324 (+23%) from 2024

Expenses

Up

$2,054,085

Up $337,725 (+20%) from 2024

Net Income

Up

$4,820,273

Up $950,599 (+25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$40M$30M$20M$10M$0Assets 2011: $11,014,818Liabilities 2011: $23,722Net Assets 2011: $10,991,0962011Assets 2012: $10,762,093Liabilities 2012: $39,421Net Assets 2012: $10,722,6722012Assets 2013: $10,114,279Liabilities 2013: $92,653Net Assets 2013: $10,021,6262013Assets 2014: $10,828,000Liabilities 2014: $90,801Net Assets 2014: $10,737,1992014Assets 2015: $10,954,890Liabilities 2015: $159,543Net Assets 2015: $10,795,3472015Assets 2016: $12,085,083Liabilities 2016: $147,629Net Assets 2016: $11,937,4542016Assets 2017: $13,083,024Liabilities 2017: $138,520Net Assets 2017: $12,944,5042017Assets 2018: $13,818,658Liabilities 2018: $177,333Net Assets 2018: $13,641,3252018Assets 2019: $14,652,287Liabilities 2019: $38,738Net Assets 2019: $14,613,5492019Assets 2020: $15,278,821Liabilities 2020: $36,967Net Assets 2020: $15,241,8542020Assets 2021: $19,817,104Liabilities 2021: $28,737Net Assets 2021: $19,788,3672021Assets 2022: $19,542,294Liabilities 2022: $8,543Net Assets 2022: $19,533,7512022Assets 2023: $22,768,665Liabilities 2023: $47,225Net Assets 2023: $22,721,4402023Assets 2024: $28,852,160Liabilities 2024: $19,305Net Assets 2024: $28,832,8552024Assets 2025: $34,395,570Liabilities 2025: $22,441Net Assets 2025: $34,373,1292025

Highlighted filing

2025

Assets$34,395,570
Liabilities$22,441
Net Assets$34,373,129
Open 2025 Filing

Operations Trend

Revenue Growth74th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $936,961Expenses 2011: $643,489Net Income 2011: $293,4722011Revenue 2012: $957,325Expenses 2012: $974,574Net Income 2012: -$17,2492012Revenue 2013: $1,666,078Expenses 2013: $2,988,207Net Income 2013: -$1,322,1292013Revenue 2014: $1,477,921Expenses 2014: $1,382,462Net Income 2014: $95,4592014Revenue 2015: $1,278,284Expenses 2015: $883,925Net Income 2015: $394,3592015Revenue 2016: $3,102,069Expenses 2016: $835,021Net Income 2016: $2,267,0482016Revenue 2017: $1,443,591Expenses 2017: $984,766Net Income 2017: $458,8252017Revenue 2018: $2,448,258Expenses 2018: $961,638Net Income 2018: $1,486,6202018Revenue 2019: $1,590,564Expenses 2019: $1,008,635Net Income 2019: $581,9292019Revenue 2020: $1,189,632Expenses 2020: $1,228,604Net Income 2020: -$38,9722020Revenue 2021: $3,722,358Expenses 2021: $1,118,741Net Income 2021: $2,603,6172021Revenue 2022: $4,932,388Expenses 2022: $1,434,971Net Income 2022: $3,497,4172022Revenue 2023: $2,828,189Expenses 2023: $1,389,283Net Income 2023: $1,438,9062023Revenue 2024: $5,586,034Expenses 2024: $1,716,360Net Income 2024: $3,869,6742024Revenue 2025: $6,874,358Expenses 2025: $2,054,085Net Income 2025: $4,820,2732025

Highlighted filing

2025

Revenue$6,874,358
Expenses$2,054,085
Net Income$4,820,273
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$34,395,570
Liabilities
$22,441
Net assets
$34,373,129
Revenue
$6,874,358
Expenses
$2,054,085
Net income
$4,820,273
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.4$0.02$34.4$6.87$2.05$4.82
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.9$0.02$28.8$5.59$1.72$3.87
2023Summary only. Only limited summary data is available for this year.$22.8$0.05$22.7$2.83$1.39$1.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.5$0.01$19.5$4.93$1.43$3.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$0.03$19.8$3.72$1.12$2.60
2020Summary only. Only limited summary data is available for this year.$15.3$0.04$15.2$1.19$1.23$0.04
2019Summary only. Only limited summary data is available for this year.$14.7$0.04$14.6$1.59$1.01$0.58
2018Summary only. Only limited summary data is available for this year.$13.8$0.18$13.6$2.45$0.96$1.49
2017Summary only. Only limited summary data is available for this year.$13.1$0.14$12.9$1.44$0.98$0.46
2016Summary only. Only limited summary data is available for this year.$12.1$0.15$11.9$3.10$0.84$2.27
2015Summary only. Only limited summary data is available for this year.$11.0$0.16$10.8$1.28$0.88$0.39
2014Summary only. Only limited summary data is available for this year.$10.8$0.09$10.7$1.48$1.38$0.10
2013Summary only. Only limited summary data is available for this year.$10.1$0.09$10.0$1.67$2.99$1.32
2012Summary only. Only limited summary data is available for this year.$10.8$0.04$10.7$0.96$0.97$0.02
2011Summary only. Only limited summary data is available for this year.$11.0$0.02$11.0$0.94$0.64$0.29
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 24, 2025
Return Version
2023v6.0
Gross Receipts
$26,022,547
Mission and Program Overview

Mission

The mission of the roane state foundation is to maintain and enhance the quality of life, including economic development, in roane state's service area by developing friends and raising funds for the support of educational, cultural, and service goals of roane state community college. The foundation assists the entire college family in promoting excellence for this institution by securing financial support for educational, cultural, and economic development activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$19,948,280$24,337,851▲ $4,389,571
Savings and Temporary Cash Investments$1,896,819$2,976,790▲ $1,079,971
Pledges and Grants Receivable$339,461$950,961▲ $611,500
Land, Buildings, and Equipment, Net$540,300$540,300→ $0
Accounts Receivable-$2,452-
Cash and Non-Interest-Bearing Accounts-$1-
Total Assets$22,768,665$28,852,160▲ $6,083,495
Other Assets Total$43,805$43,805→ $0
Liabilities
Accounts Payable and Accrued Expenses$24,091--
Other Liabilities$23,134$19,305▼ $3,829
Total Liabilities$47,225$19,305▼ $27,920
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,580,549$27,820,382▲ $6,239,833
Net Assets Without Donor Restrictions$1,140,891$1,012,473▼ $128,418
Total Net Assets Fund Balance$22,721,440$28,832,855▲ $6,111,415
Total Liabilities and Net Assets / Fund Balance$22,768,665$28,852,160▲ $6,083,495

Asset Categories

AssetBook ValueDepreciationBasis
Land$540,300-$540,300

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$17,584,284$2,258,769▲ $2,688,924$-132,194$22,222,355
2022$15,410,205$1,096,633▲ $1,384,798$-54,832$17,584,284
2021$15,365,584$2,564,463▼ $1,955,405$-295,562$15,410,205
2020$11,516,643$1,147,823▲ $2,782,903$32,995$15,365,584
2019$10,889,780$273,582▲ $463,216$4,139$11,516,643
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Dr Chris WhaleyRscc Preside-$243,730$243,730
Scott NiermannExecutive DiFT$92,409$92,409

Board Members and Trustees

NameTitle
Barry StephensonChairman
Dr Chris WhaleyRscc President
Rhonda LongmireVice Chairma
Bryant JohnsonDirector
Dana PeterkaDirector
David BradshawDirector
Dr Julian AhlerDirector
Dr Philip HallDirector
Katy BrownDirector
Mary Ann ReevesDirector
Mike BelbeckDirector
Oscar PerronDirector
Patricia RowDirector
Paul Phillips JdDirector
Phil AndrewsDirector
Sean HensleyDirector
Ted Wampler JrDirector
Michael SwainHistorian
James WilsonInvestment C
Dr Shirley RainesParlimentari
Joy GoldbergSecretary
Suzanne Jones ClayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,652,113
Program Service Revenue
$0
Investment Income
$924,931
Other Revenue
$8,990
All Other Contributions
$4,499,738
Change in Net Assets
$3,869,674

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$428,910Actual Dollar Value
Other Non Cash Contri Table1$77,670Ebay Comparable
Other Non Cash Contri Table10$21,700Actual Dollar Value
Cars and Other Vehicles1$8,000Fair Market Value (FMV)
Other Non Cash Contri Table2$6,216Actual Dollar Value
Total Noncash Contributions15$542,496-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,307,112
Grants and Similar Amounts Paid$409,248
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$409,248--$409,248
Other Expenses$17,501$321,901-$17,501
All Other Expenses-$2,400-$2,400
Total Functional Expenses$1,392,059$324,301$0$1,716,360
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,200
Fundraising Direct Expenses$5,762
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$24,575$10,200$5,588$4,612
Total Events$24,575$10,200$5,762$4,438
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Charitable Gift Annuiities$19,305
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

“Form 990 is prepared by the foundation accountant and/or outside cpa firm and then sent to the executive director and foundation audit committee for review. Following their review, the 990 is reviewed and approved by the full board prior to submitting to the irs.”

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

“The members of the board of directors' are required to complete, sign and date a conflict of interest statement at the annual meeting. These statements are reviewed annually by the audit committee. If any conflicts are noted, they are referred to the full board for any necessary action.”

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

“A salary equity committee of the college reviews the recommendations of an outside vendor, performance point, who provides comparable salary data, for all positions. Salary is calculated based upon the position grade level, including years of experience and education.”

Form 990, Page 6, Part VI, Line 19

“Foundation documents are available to be viewed at the foundation office upon request. The annual 990 is also posted on guidestar.org website. The semi-annual audited financial statements are posted on the state of tennessee comptroller's website.”

Filing and Contact Details

Filer

Filer Name
Roane State Community College
EIN
58-1413034
Phone
8658824507
Address
276 PATTON LANE, HARRIMAN, TN 37748

Signing Officer

Name
Scott Niermann
Title
Executive Director
Phone
8658824507
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Niermann
Formed
1979
Legal Domicile
Tn
Voting Board Members
24
Independent Board Members
24
Employees
0
Volunteers
24

Preparer

Firm
Ucb Advisors LLC
Address
PO BOX 626, KINGSTON, TN 37763-0626
Preparer
Suzanne R Jones Clay CPA
Phone
8653769564
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the roane state foundation is to maintain and enhance the quality of life, including economic development, in roane state's service area by developing friends and raising funds for the support of educational, cultural, and service goals of roane state community college. The foundation assists the entire college family in promoting excellence for this institution by securing financial support for educational, cultural, and economic development activities.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Endowment funds are invested and the earnings on endowment funds are used to provide student scholarships, faculty professional development, and support for the roane state community college campuses.”

Raw XML AppendixShowing 400 of 621 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt024091
IRS990/AccountsReceivableGrp/EOYAmt02452
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MISSION OF THE ROANE STATE FOUNDATION IS TO MAINTAIN AND ENHANCE THE QUALITY OF LIFE, INCLUDING ECONOMIC DEVELOPMENT, IN ROANE STATE'S SERVICE AREA BY DEVELOPING FRIENDS AND RAISING FUNDS FOR THE SUPPORT OF EDUCATIONAL, CULTURAL, AND SERVICE GOALS OF ROANE STATE COMMUNITY COLLEGE. THE FOUNDATION ASSISTS THE ENTIRE COLLEGE FAMILY IN PROMOTING EXCELLENCE FOR THIS INSTITUTION BY SECURING FINANCIAL SUPPORT FOR EDUCATIONAL, CULTURAL, AND ECONOMIC DEVELOPMENT ACTIVITIES.
IRS990/AllOtherContributionsAmt04499738
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02400
IRS990/AllOtherExpensesGrp/TotalAmt02400
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0SCOTT NIERMANN
IRS990/BooksInCareOfDetail/PhoneNum08658824507
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0276 PATTON LANE
IRS990/BooksInCareOfDetail/USAddress/CityNm0HARRIMAN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037748
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt01
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0true
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt014375
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04652113
IRS990/CYGrantsAndSimilarPaidAmt0409248
IRS990/CYInvestmentIncomeAmt0924931
IRS990/CYOtherExpensesAmt01307112
IRS990/CYOtherRevenueAmt08990
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt03869674
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01716360
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05586034
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE ROANE STATE COMMUNITY COLLEGE STUDENTS WITH SCHOLARSHIPS FOR THE 2023-2024 ACADEMIC YEAR.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
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IRS990/DonorRestrictionNetAssetsGrp/EOYAmt027820382
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0409248
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
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IRS990/Form990PartVIISectionAGrp/PersonNm0DR CHRIS WHALEY
IRS990/Form990PartVIISectionAGrp/PersonNm1SCOTT NIERMANN
IRS990/Form990PartVIISectionAGrp/PersonNm2DR JULIAN AHLER
IRS990/Form990PartVIISectionAGrp/PersonNm3PHIL ANDREWS
IRS990/Form990PartVIISectionAGrp/PersonNm4MIKE BELBECK
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID BRADSHAW
IRS990/Form990PartVIISectionAGrp/PersonNm6KATY BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm7SUZANNE JONES CLAY
IRS990/Form990PartVIISectionAGrp/PersonNm8JOY GOLDBERG
IRS990/Form990PartVIISectionAGrp/PersonNm9DR PHILIP HALL
IRS990/Form990PartVIISectionAGrp/PersonNm10SEAN HENSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm11PAUL PHILLIPS JD
IRS990/Form990PartVIISectionAGrp/PersonNm12BRYANT JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm13TED WAMPLER JR
IRS990/Form990PartVIISectionAGrp/PersonNm14RHONDA LONGMIRE
IRS990/Form990PartVIISectionAGrp/PersonNm15OSCAR PERRON
IRS990/Form990PartVIISectionAGrp/PersonNm16DANA PETERKA
IRS990/Form990PartVIISectionAGrp/PersonNm17DR SHIRLEY RAINES
IRS990/Form990PartVIISectionAGrp/PersonNm18MARY ANN REEVES
IRS990/Form990PartVIISectionAGrp/PersonNm19PATRICIA ROW
IRS990/Form990PartVIISectionAGrp/PersonNm20BARRY STEPHENSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt20CHAIRMAN
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IRS990/MissionDesc0THE MISSION OF THE ROANE STATE FOUNDATION IS TO MAINTAIN AND ENHANCE THE QUALITY OF LIFE, INCLUDING ECONOMIC DEVELOPMENT, IN ROANE STATE'S SERVICE AREA BY DEVELOPING FRIENDS AND RAISING FUNDS FOR THE SUPPORT OF EDUCATIONAL, CULTURAL, AND SERVICE GOALS OF ROANE STATE COMMUNITY COLLEGE. THE FOUNDATION ASSISTS THE ENTIRE COLLEGE FAMILY IN PROMOTING EXCELLENCE FOR THIS INSTITUTION BY SECURING FINANCIAL SUPPORT FOR EDUCATIONAL, CULTURAL, AND ECONOMIC DEVELOPMENT ACTIVITIES.
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