Civic Intelligence

Carol Elaine Ministries Inc

EIN 58-1582137 • 501(c)3 • Chattanooga, TN

Profile

Christian Ministry

200 W Martin Luther King Blvd SteChattanooga, TN 37402

www.carolelaineministries.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$30,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

67th percentile

9.4%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-47%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$170,924

Up $125,825 (+279%) from 2023

Liabilities

Down

$27

Down $786 (-97%) from 2023

Net Assets

Up

$170,897

Up $126,611 (+286%) from 2023

Revenue

Up

$311,522

Up $191,065 (+159%) from 2023

Expenses

Up

$184,911

Up $46,540 (+34%) from 2023

Net Income

Up

$126,611

Up $144,525 (+807%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2011: $18,385Liabilities 2011: $20,000Net Assets 2011: -$1,6152011Assets 2012: $105,479Liabilities 2012: $0Net Assets 2012: $105,4792012Assets 2013: $139,423Liabilities 2013: $3432013Assets 2014: $159,273Liabilities 2014: $31,253Net Assets 2014: $128,0202014Assets 2015: $134,692Liabilities 2015: $25,797Net Assets 2015: $108,8952015Assets 2016: $111,283Liabilities 2016: $16,4172016Assets 2017: $123,198Liabilities 2017: $86,834Net Assets 2017: $36,3642017Assets 2018: $116,035Liabilities 2018: $76,163Net Assets 2018: $39,8722018Assets 2019: $110,581Liabilities 2019: $65,584Net Assets 2019: $44,9972019Assets 2020: $71,376Liabilities 2020: $53,088Net Assets 2020: $18,2882020Assets 2021: $32,660Liabilities 2021: $284Net Assets 2021: $32,3762021Assets 2022: $62,956Liabilities 2022: $756Net Assets 2022: $62,2002022Assets 2023: $45,099Liabilities 2023: $813Net Assets 2023: $44,2862023Assets 2024: $170,924Liabilities 2024: $27Net Assets 2024: $170,8972024

Highlighted filing

2024

Assets$170,924
Liabilities$27
Net Assets$170,897

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $121,414Expenses 2011: $107,837Net Income 2011: $13,5772011Revenue 2012: $199,913Expenses 2012: $112,819Net Income 2012: $87,0942012Revenue 2013: $171,494Expenses 2013: $137,892Net Income 2013: $33,6022013Revenue 2014: $135,650Expenses 2014: $122,963Net Income 2014: $12,6872014Revenue 2015: $134,244Expenses 2015: $153,519Net Income 2015: -$19,2752015Revenue 2016: $112,230Expenses 2016: $126,259Net Income 2016: -$14,0292016Revenue 2017: $148,786Expenses 2017: $207,288Net Income 2017: -$58,5022017Revenue 2018: $180,632Expenses 2018: $177,124Net Income 2018: $3,5082018Revenue 2019: $138,141Expenses 2019: $133,016Net Income 2019: $5,1252019Revenue 2020: $154,989Expenses 2020: $181,698Net Income 2020: -$26,7092020Revenue 2021: $168,518Expenses 2021: $154,430Net Income 2021: $14,0882021Revenue 2022: $170,719Expenses 2022: $140,895Net Income 2022: $29,8242022Revenue 2023: $120,457Expenses 2023: $138,371Net Income 2023: -$17,9142023Revenue 2024: $311,522Expenses 2024: $184,911Net Income 2024: $126,6112024

Highlighted filing

2024

Revenue$311,522
Expenses$184,911
Net Income$126,611

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.00$1.71$3.12$1.85$1.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.01$0.44$1.20$1.38$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$1.71$1.41$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.32$1.69$1.54$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.53$0.18$1.55$1.82$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.66$0.45$1.38$1.33$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.76$0.40$1.81$1.77$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.87$0.36$1.49$2.07$0.59
2016Summary only. Only limited summary data is available for this year.$1.11$0.16$1.12$1.26$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.26$1.09$1.34$1.54$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.31$1.28$1.36$1.23$0.13
2013Summary only. Only limited summary data is available for this year.$1.39$0.00$1.71$1.38$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$2.00$1.13$0.87
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.20$0.02$1.21$1.08$0.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 8, 2023
Return Version
2022v5.0
Gross Receipts
$197,532
Mission and Program Overview

Mission

Christian ministry - providing educational inspirational encouraging and mentoring messages that are consistent with Biblical doctrine through meetings conferences print media social media and other broadcasting platforms.

Christian Ministry

Program Services

DescriptionGrantsExpenses
Ministry education conferences inspiration motivation and mentoring$0$62,800
Donations and gifts to other Christian ministries$0$24,321
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carol Elaine WhitneyPresident And PastorPT$34,500$1,909$36,409
Terry BarrettDirector-$0--
Scott R WhitneyDirectorPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
iWOWi Conferences$20,724$20,724$9,580$11,144
Total Events$20,724$20,724$22,504$-1,780
Filing and Contact Details

Filer

Filer Name
Carol Elaine Ministries Inc
EIN
58-1582137
In Care Of
% Carol Elaine Whitney
Address
200 W Martin Luther King Blvd Ste, Chattanooga, TN 37402

Signing Officer

Name
Scott R Whitney
Title
Vice President Treasurer
Signed
2023-05-08
Discuss with paid preparer
No
Supplemental Narrative

Additional Explanations

Other Doing Business As Names

| iWOWi|

Part I, line 16

| Other Expenses:, Amount:| Advertising and Promotion, $1002.00| Pastoral and Ministry, $26799.00| Insurance, $4609.00| General and Administrative, $4365.00| Travel and Transportation, $21026.00| Telephone, $5467.00| Outreach, $2219.00| Depreciation, $4413.00| Gifts and Contributions ot Other Ministries and Missions, $24321.00|

Part II, line 24

| Asset Name:, BOY Amount:, EOY Amount:| Accumulated Depreciation, 0, $4413| Organization's share of assets, $11053, $31754|

Part II, line 26

| Liabilities Name:, BOY Amount:, EOY Amount:| Accounts Payable, $284, $756|

Raw XML Appendix172 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/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Carol Elaine Ministries
IRS990EZ/BooksInCareOfDetail/PhoneNum02398518323
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 W Martin Luther King Blvd
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0Ste 1000
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Chattanooga
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037402
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021607
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026789
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0169801
IRS990EZ/CostOfGoodsSoldAmt04309
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt029824
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09802
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt032660
IRS990EZ/Form990TotalAssetsGrp/EOYAmt062956
IRS990EZ/FundraisingGrossIncomeAmt020724
IRS990EZ/GrossProfitLossSlsOfInvntryAmt02698
IRS990EZ/GrossReceiptsAmt0197532
IRS990EZ/GrossSalesOfInventoryAmt07007
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt032376
IRS990EZ/NetAssetsOrFundBalancesEOYAmt062200
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt032376
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt062200
IRS990EZ/OccupancyRentUtltsAndMaintAmt02141
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt034500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt01909
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Carol Elaine Whitney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Terry Barrett
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Scott R Whitney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President and Pastor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt011053
IRS990EZ/OtherAssetsTotalDetail/EOYAmt036167
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt094221
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Christian Ministry
IRS990EZ/PrintingPublicationsPostageAmt0231
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Ministry education conferences inspiration motivation and mentoring
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Donations and gifts to other Christian ministries
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt062800
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt124321
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt034500
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt022504
IRS990EZ/SpecialEventsNetIncomeLossAmt0-1780
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0284
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0756
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0140895
IRS990EZ/TotalProgramServiceExpensesAmt087121
IRS990EZ/TotalRevenueAmt0170719
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.drcarolelaine.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0169801
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0168288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0154732
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0138141
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0180632
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0811594
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct00.00
IRS990ScheduleA/PublicSupportTotal509Amt0811594
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0169801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0168288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0154732
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0138141
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0180632
IRS990ScheduleA/Total509Grp/TotalAmt0811594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0169801
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0168288
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0154732
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0138141
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0180632
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0811594
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
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022504
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt07100
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt07100
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0iWOWi Conferences
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02588
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02588
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020724
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020724
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020724
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020724
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-1780
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02736
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02736
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09580
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09580
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| iWOWi|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| Advertising and Promotion, $1002.00| Pastoral and Ministry, $26799.00| Insurance, $4609.00| General and Administrative, $4365.00| Travel and Transportation, $21026.00| Telephone, $5467.00| Outreach, $2219.00| Depreciation, $4413.00| Gifts and Contributions ot Other Ministries and Missions, $24321.00|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Asset Name:, BOY Amount:, EOY Amount:| Accumulated Depreciation, 0, $4413| Organization's share of assets, $11053, $31754|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Liabilities Name:, BOY Amount:, EOY Amount:| Accounts Payable, $284, $756|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Doing Business As Names
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, line 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott R Whitney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Carol Elaine Ministries Inc
ReturnHeader/Filer/BusinessNameControlTxt0CARO
ReturnHeader/Filer/EIN0581582137
ReturnHeader/Filer/ForeignPhoneNum02398518323
ReturnHeader/Filer/InCareOfNm0% Carol Elaine Whitney
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 W Martin Luther King Blvd Ste
ReturnHeader/Filer/USAddress/CityNm0Chattanooga
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037402
ReturnHeader/ReturnTs02023-05-08T15:31:52-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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