Civic Intelligence

Chattanooga Rowing

990 • Fiscal year 2024 • EIN 58-1846279

Oct 01, 2023 to Sep 30, 2024 • Filed on Feb 17, 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

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

31st percentile

-3.6%

Higher net margin than 31% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

31st percentile

-2.8%

Faster asset growth than 31% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

1.0%

Faster revenue growth than 38% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$575,635

Down $16,667 (-2.8%) from 2023

Net Assets

Down

$573,824

Down $16,666 (-2.8%) from 2023

Liabilities

Down

$1,811

Down $1 (-0.1%) from 2023

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin31st percentile

Revenue

Up

$178,209

Up $1,716 (+1.0%) from 2023

Expenses

Up

$184,597

Up $39,515 (+27%) from 2023

Net Income

Down

-$6,388

Down $37,799 (-120%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2024

Assets$575,635
Liabilities$1,811
Net Assets$573,824
Open 2024 Filing

Operations Trend

Revenue Growth38th 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

2024

Revenue$178,209
Expenses$184,597
Net Income-$6,388
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 17, 2024
Return Version
2023v6.0
Gross Receipts
$178,209
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$425,676$401,234▼ $24,442
Cash and Non-Interest-Bearing Accounts$166,626$174,401▲ $7,775
Total Assets$592,302$575,635▼ $16,667
Liabilities
Accounts Payable and Accrued Expenses$1,812$1,811▼ $1
Total Liabilities$1,812$1,811▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$590,490$573,824▼ $16,666
Total Net Assets Fund Balance$590,490$573,824▼ $16,666
Total Liabilities and Net Assets / Fund Balance$592,302$575,635▼ $16,667

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$385,923$495,975$881,898
Equipment$15,311$2,991$18,302
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Henry MagnusonPresident
Drue ZaharisBoard Member
Fred RobinsonBoard Member
Grant LawBoard Member
Katherine GilesBoard Member
Paul GiffordBoard Member
Zee SteadfastBoard Member
Jim HibbsPast Preside
Christine ConnorsTreasurer
Michael ConnorsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$52,199
Program Service Revenue
$109,187
Investment Income
$0
Other Revenue
$16,823
All Other Contributions
$52,199
Change in Net Assets
$-6,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$184,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$45,831--$45,831
Other Expenses$14,901--$14,901
Depreciation Depletion$14,164--$14,164
Insurance$10,087$380-$10,467
Fees for Services Other$5,011--$5,011
Fees for Services Accounting-$2,070-$2,070
Office Expenses-$1,518-$1,518
Total Functional Expenses$180,629$3,968$0$184,597
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
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
2024-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry Magnuson
Formed
1989
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
9

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 IX, Line 24E

“Supplies 13,671 0 0 utilities 10,444 0 0 repairs and maintenance 5,526 0 0 registration fees 5,000 0 0 other program expenses 4,655 0 0 cleaning 4,300 0 0 other general expenses 1,455 0 0 uniforms 780 0 0 total 45,831 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -10,278”

Raw XML Appendix374 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0115283
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0133551
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0113933
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0133551
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IRS990ScheduleD/EquipmentGrp/BookValueAmt015311
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02991
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018302
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0385923
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0495975
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0881898
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0401234
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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/ExplanationTxt4SUPPLIES 13,671 0 0 UTILITIES 10,444 0 0 REPAIRS AND MAINTENANCE 5,526 0 0 REGISTRATION FEES 5,000 0 0 OTHER PROGRAM EXPENSES 4,655 0 0 CLEANING 4,300 0 0 OTHER GENERAL EXPENSES 1,455 0 0 UNIFORMS 780 0 0 TOTAL 45,831 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -10,278
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 IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY MAGNUSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHATTANOOGA ROWING
ReturnHeader/Filer/BusinessNameControlTxt0CHAT
ReturnHeader/Filer/EIN0581846279
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11286
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
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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/PreparationDt02025-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELLANEE WALLS
ReturnHeader/ReturnTs02025-02-25T12:12:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$575,635
Liabilities
$1,811
Net assets
$573,824
Revenue
$178,209
Expenses
$184,597
Net income
-$6,388
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.76$0.02$5.74$1.78$1.85$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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