Civic Intelligence

Chattanooga Rowing

990 • Fiscal year 2023 • EIN 58-1846279

Oct 01, 2022 to Sep 30, 2023 • Filed on May 10, 2024

Organization ProfileCHATTANOOGAROWING.ORG
PO Box 11286Chattanooga, TN 37401

(423) 664-1004

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

55th percentile

6.0%

Faster asset growth than 55% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-0.4%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$592,302

Up $33,630 (+6.0%) from 2022

Net Assets

Up

$590,490

Up $33,487 (+6.0%) from 2022

Liabilities

Up

$1,812

Up $143 (+8.6%) from 2022

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin71st percentile

Revenue

Down

$176,493

Down $647 (-0.4%) from 2022

Expenses

Up

$145,082

Up $29,436 (+25%) from 2022

Net Income

Down

$31,411

Down $30,083 (-49%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$600K$400K$200K$0Assets 2010: $568,602Liabilities 2010: $29,898Net Assets 2010: $538,7042010Assets 2011: $545,191Liabilities 2011: $28,948Net Assets 2011: $516,2432011Assets 2012: $529,976Liabilities 2012: $27,872Net Assets 2012: $502,1042012Assets 2013: $536,114Liabilities 2013: $26,867Net Assets 2013: $509,2472013Assets 2014: $535,009Liabilities 2014: $25,753Net Assets 2014: $509,2562014Assets 2015: $522,288Liabilities 2015: $24,687Net Assets 2015: $497,6012015Assets 2016: $561,590Liabilities 2016: $23,595Net Assets 2016: $537,9952016Assets 2017: $549,790Liabilities 2017: $22,468Net Assets 2017: $527,3212017Assets 2018: $530,165Liabilities 2018: $21,307Net Assets 2018: $508,8582018Assets 2019: $532,779Liabilities 2019: $19,957Net Assets 2019: $512,8222019Assets 2020: $546,867Liabilities 2020: $17,791Net Assets 2020: $529,0762020Assets 2021: $519,443Liabilities 2021: $15,979Net Assets 2021: $503,4642021Assets 2022: $558,672Liabilities 2022: $1,669Net Assets 2022: $557,0032022Assets 2023: $592,302Liabilities 2023: $1,812Net Assets 2023: $590,4902023Assets 2024: $575,635Liabilities 2024: $1,811Net Assets 2024: $573,8242024

Highlighted filing

2023

Assets$592,302
Liabilities$1,812
Net Assets$590,490
Open 2023 Filing

Operations Trend

Revenue Growth37th percentile

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

$200K$100K$0-$100KRevenue 2010: $90,886Expenses 2010: $88,090Net Income 2010: $2,7962010Revenue 2011: $66,560Expenses 2011: $74,050Net Income 2011: -$7,4902011Revenue 2012: $87,711Expenses 2012: $86,171Net Income 2012: $1,5402012Revenue 2013: $99,642Expenses 2013: $83,262Net Income 2013: $16,3802013Revenue 2014: $98,659Expenses 2014: $115,563Net Income 2014: -$16,9042014Revenue 2015: $85,851Expenses 2015: $83,388Net Income 2015: $2,4632015Revenue 2016: $143,345Expenses 2016: $137,624Net Income 2016: $5,7212016Revenue 2017: $83,424Expenses 2017: $90,078Net Income 2017: -$6,6542017Revenue 2018: $75,334Expenses 2018: $69,946Net Income 2018: $5,3882018Revenue 2019: $114,931Expenses 2019: $110,967Net Income 2019: $3,9642019Revenue 2020: $113,933Expenses 2020: $97,679Net Income 2020: $16,2542020Revenue 2021: $133,551Expenses 2021: $159,163Net Income 2021: -$25,6122021Revenue 2022: $177,140Expenses 2022: $115,646Net Income 2022: $61,4942022Revenue 2023: $176,493Expenses 2023: $145,082Net Income 2023: $31,4112023Revenue 2024: $178,209Expenses 2024: $184,597Net Income 2024: -$6,3882024

Highlighted filing

2023

Revenue$176,493
Expenses$145,082
Net Income$31,411
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
May 10, 2024
Return Version
2022v5.0
Gross Receipts
$176,493
Mission and Program Overview

Mission

To enable area residents, regardless of age or ability, to enjoy and benefit from rowing on the tennessee river. This is accomplished by providing a facility to house rowing programs, to sponsor a rowing program for high school age students, and to provide equipment and instruction for the mentally and physically challenged.

To enable area residents, without regard to age or ability to enjoy and benefit from rowing on the tennessee river. This is accomplished by providing a facility to house rowing programs, to sponsor a high school rowing organization, and to provide instruction and equipment for rower's with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$431,148$425,676▼ $5,472
Cash and Non-Interest-Bearing Accounts$127,524$166,626▲ $39,102
Total Assets$558,672$592,302▲ $33,630
Liabilities
Accounts Payable and Accrued Expenses$1,669$1,812▲ $143
Total Liabilities$1,669$1,812▲ $143
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$557,003$590,490▲ $33,487
Total Net Assets Fund Balance$557,003$590,490▲ $33,487
Total Liabilities and Net Assets / Fund Balance$558,672$592,302▲ $33,630

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$425,676$474,524$900,200
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Henry MagnusonPresident
Drue ZaharisBoard Member
Grant LawBoard Member
Michael ConnorsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$61,210
Program Service Revenue
$114,612
Investment Income
$0
Other Revenue
$671
All Other Contributions
$61,210
Change in Net Assets
$31,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$145,082
Total Fundraising Expense$856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$32,711--$32,711
Other Expenses$9,886$22,623-$9,886
Insurance-$9,851-$9,851
All Other Expenses$4,200$1,364-$5,564
Office Expenses-$1,817-$1,817
Fees for Services Accounting-$1,784-$1,784
Fees for Services Other-$697$856$1,553
Total Functional Expenses$106,090$38,136$856$145,082
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$671
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
Backup withholding compliance
No
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
No
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 presented to officers for review prior to submission”

Form 990, Page 6, Part VI, Line 19

“Available upon request from governing board”

Filing and Contact Details

Filer

Filer Name
Chattanooga Rowing
EIN
58-1846279
Address
PO BOX 11286, CHATTANOOGA, TN 37401

Signing Officer

Name
Henry Magnuson
Title
President
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry Magnuson
Formed
1989
Legal Domicile
Tn
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
20

Preparer

Firm
The Walls Group
Address
401 CHESTNUT ST STE 200, CHATTANOOGA, TN 37402
Preparer
Mellanee Walls
Phone
4236641004
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To enable area residents, regardless of age or ability, to enjoy and benefit from rowing on the tennessee river. This is accomplished by providing a facility to house rowing programs, to sponsor a rowing program for high school age students, and to provide equipment and instruction for the mentally and physically challenged.”

Form 990, Page 2, Part III, Line 4D

“Depreciation on equipment purchased to further chattanooga rowing's exempt purpose.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 2,076”

Raw XML Appendix328 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENABLE AREA RESIDENTS, REGARDLESS OF AGE OR ABILITY, TO ENJOY AND BENEFIT FROM ROWING ON THE TENNESSEE RIVER. THIS IS ACCOMPLISHED BY PROVIDING A FACILITY TO HOUSE ROWING PROGRAMS, TO SPONSOR A ROWING PROGRAM FOR HIGH SCHOOL AGE STUDENTS, AND TO PROVIDE EQUIPMENT AND INSTRUCTION FOR THE MENTALLY AND PHYSICALLY CHALLENGED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION ON EQUIPMENT PURCHASED TO FURTHER CHATTANOOGA ROWING'S EXEMPT PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 PRESENTED TO OFFICERS FOR REVIEW PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST FROM GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 2,076
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0558672
IRS990/TotalAssetsEOYAmt0592302
IRS990/TotalAssetsGrp/BOYAmt0558672
IRS990/TotalAssetsGrp/EOYAmt0592302
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt061210
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0856
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038136
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106090
IRS990/TotalFunctionalExpensesGrp/TotalAmt0145082
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01669
IRS990/TotalLiabilitiesEOYAmt01812
IRS990/TotalLiabilitiesGrp/BOYAmt01669
IRS990/TotalLiabilitiesGrp/EOYAmt01812
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0557003
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0590490
IRS990/TotalOtherProgSrvcExpenseAmt018302
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt022033
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt022033
IRS990/TotalProgramServiceExpensesAmt0106090
IRS990/TotalProgramServiceRevenueAmt0114612
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0114612
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176493
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0558672
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0592302
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 11286
IRS990/USAddress/CityNm0CHATTANOOGA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037401
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0CHATTANOOGAROWING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY MAGNUSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHATTANOOGA ROWING
ReturnHeader/Filer/BusinessNameControlTxt0CHAT
ReturnHeader/Filer/EIN0581846279
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11286
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208167848
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE WALLS GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 CHESTNUT ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037402
ReturnHeader/PreparerPersonGrp/PhoneNum04236641004
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELLANEE WALLS
ReturnHeader/ReturnTs02024-05-29T11:22:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HIBBS
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$592,302
Liabilities
$1,812
Net assets
$590,490
Revenue
$176,493
Expenses
$145,082
Net income
$31,411
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$0.02$5.74$1.78$1.85$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.92$0.02$5.90$1.76$1.45$0.31
2022Detailed filing. Detailed filing data is available for this year.$5.59$0.02$5.57$1.77$1.16$0.61
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.16$5.03$1.34$1.59$0.26
2020Detailed filing. Detailed filing data is available for this year.$5.47$0.18$5.29$1.14$0.98$0.16
2019Detailed filing. Detailed filing data is available for this year.$5.33$0.20$5.13$1.15$1.11$0.04
2018Summary only. Only limited summary data is available for this year.$5.30$0.21$5.09$0.75$0.70$0.05
2017Summary only. Only limited summary data is available for this year.$5.50$0.22$5.27$0.83$0.90$0.07
2016Summary only. Only limited summary data is available for this year.$5.62$0.24$5.38$1.43$1.38$0.06
2015Summary only. Only limited summary data is available for this year.$5.22$0.25$4.98$0.86$0.83$0.02
2014Summary only. Only limited summary data is available for this year.$5.35$0.26$5.09$0.99$1.16$0.17
2013Summary only. Only limited summary data is available for this year.$5.36$0.27$5.09$1.00$0.83$0.16
2012Summary only. Only limited summary data is available for this year.$5.30$0.28$5.02$0.88$0.86$0.02
2011Summary only. Only limited summary data is available for this year.$5.45$0.29$5.16$0.67$0.74$0.07
2010Summary only. Only limited summary data is available for this year.$5.69$0.30$5.39$0.91$0.88$0.03