Civic Intelligence

Tennessee Jaycee Foundation Inc.

990 • Fiscal year 2016 • EIN 59-1763606

Jan 01, 2016 to Dec 31, 2016 • Filed on May 31, 2017

651 E Fourth St Suite 303Chattanooga, TN 37403

(423) 267-9718

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

5th percentile

-67%

Higher net margin than 5% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

46th percentile

0.3%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

7th percentile

-44%

Faster revenue growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,315,184

Up $3,730 (+0.3%) from 2015

Net Assets

Up

$1,307,471

Up $3,517 (+0.3%) from 2015

Liabilities

Up

$7,713

Up $213 (+2.8%) from 2015

Revenue

Down

$154,559

Down $120,367 (-44%) from 2015

Expenses

Down

$258,200

Down $3,193 (-1.2%) from 2015

Net Income

Down

-$103,641

Down $117,174 (-866%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,609,284Liabilities 2011: $11,240Net Assets 2011: $1,598,0442011Assets 2012: $1,505,982Liabilities 2012: $18,789Net Assets 2012: $1,487,1932012Assets 2013: $1,508,746Liabilities 2013: $9,403Net Assets 2013: $1,499,3432013Assets 2014: $1,587,211Liabilities 2014: $24,980Net Assets 2014: $1,562,2312014Assets 2015: $1,311,454Liabilities 2015: $7,500Net Assets 2015: $1,303,9542015Assets 2016: $1,315,184Liabilities 2016: $7,713Net Assets 2016: $1,307,4712016Assets 2017: $1,277,126Liabilities 2017: $7,785Net Assets 2017: $1,269,3412017Assets 2018: $1,279,640Liabilities 2018: $7,698Net Assets 2018: $1,271,9422018Assets 2019: $1,261,239Liabilities 2019: $15,690Net Assets 2019: $1,245,5492019Assets 2020: $1,553,403Liabilities 2020: $7,500Net Assets 2020: $1,545,9032020Assets 2021: $1,733,119Liabilities 2021: $7,536Net Assets 2021: $1,725,5832021Assets 2022: $1,151,097Liabilities 2022: $426Net Assets 2022: $1,150,6712022Assets 2023: $1,357,718Liabilities 2023: $0Net Assets 2023: $1,357,7182023Assets 2024: $1,491,072Liabilities 2024: $0Net Assets 2024: $1,491,0722024

Highlighted filing

2016

Assets$1,315,184
Liabilities$7,713
Net Assets$1,307,471

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $310,6352011Expenses 2012: $287,9872012Revenue 2013: $207,947Expenses 2013: $301,470Net Income 2013: -$93,5232013Revenue 2014: $276,661Expenses 2014: $304,536Net Income 2014: -$27,8752014Revenue 2015: $274,926Expenses 2015: $261,393Net Income 2015: $13,5332015Revenue 2016: $154,559Expenses 2016: $258,200Net Income 2016: -$103,6412016Revenue 2017: $236,108Expenses 2017: $274,238Net Income 2017: -$38,1302017Revenue 2018: $265,958Expenses 2018: $263,357Net Income 2018: $2,6012018Revenue 2019: $242,443Expenses 2019: $252,826Net Income 2019: -$10,3832019Revenue 2020: $81,746Expenses 2020: $92,888Net Income 2020: -$11,1422020Revenue 2021: $233,365Expenses 2021: $260,485Net Income 2021: -$27,1202021Revenue 2022: $249,280Expenses 2022: $237,305Net Income 2022: $11,9752022Revenue 2023: $356,848Expenses 2023: $274,917Net Income 2023: $81,9312023Revenue 2024: $431,219Expenses 2024: $297,289Net Income 2024: $133,9302024

Highlighted filing

2016

Revenue$154,559
Expenses$258,200
Net Income-$103,641
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 31, 2017
Return Version
2016v3.0
Gross Receipts
$954,052
Mission and Program Overview

Mission

Operation and maintenance of Camp Discovery, a camp for mentally and

Aid mentally and physically challenged individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,105,780$1,119,704▲ $13,924
Land, Buildings, and Equipment, Net$195,643$174,012▼ $21,631
Savings and Temporary Cash Investments$6,111$17,548▲ $11,437
Prepaid Expenses and Deferred Charges$3,920$3,920→ $0
Total Assets$1,311,454$1,315,184▲ $3,730
Liabilities
Other Liabilities$7,500$7,500→ $0
Accounts Payable and Accrued Expenses-$213-
Total Liabilities$7,500$7,713▲ $213
Net Assets / Fund Balance
Unrestricted Net Assets$1,303,954$1,307,471▲ $3,517
Total Net Assets Fund Balance$1,303,954$1,307,471▲ $3,517
Total Liabilities and Net Assets / Fund Balance$1,311,454$1,315,184▲ $3,730

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$43,922$1,681,370$1,725,292
Buildings$104,988$189,344$294,332
Equipment$25,102$171,358$196,460
Other Securities$1,119,704--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John GermPresident
Chester LoweVice President
Jimmy DuggerVice President
Bethany HuffmanDirector
Chip WamplerDirector
Gary MorganDirector
Jerry CooperDirector
Mary AllredDirector
Nick EmmonsDirector
Reggie LawrenceDirector
Richard SawyerDirector
Susan SumnerDirector
J Wayne CroppLegal Counsel/assist. Secr
Kirk KirklandSecretary
Lou Ann HoodenplyeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,480
Program Service Revenue
$117,310
Investment Income
$-18,233
Other Revenue
$32,002
All Other Contributions
$23,480
Change in Net Assets
$-103,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,831
Salaries, Compensation, and Employee Benefits$92,369
Total Fundraising Expense$5,057
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$81,396$3,145-$84,541
Depreciation Depletion$27,641--$27,641
Occupancy$27,508--$27,508
Insurance$25,782--$25,782
Other Expenses$7,742$2,255$1,053$8,795
Payroll Taxes$7,533$295-$7,828
Fees for Services Accounting-$5,600-$5,600
Total Functional Expenses$241,848$11,295$5,057$258,200
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to City of Murfreesboro$7,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 president of the organization, john germ, reviews the return for any necessary changes before the return is filed with the irs.

Form 990, Part VI, Section C, Line 19

Organization makes all relevant documents available to the public by issuing them upon request.

Filing and Contact Details

Filer

Filer Name
Tennessee Jaycee Foundation Inc
EIN
59-1763606
Phone
4232679718
Address
651 E FOURTH ST SUITE 303, CHATTANOOGA, TN 37403

Signing Officer

Name
Lou Ann Hoodenpyle
Title
Treasurer
Phone
4232679718
Signed
2017-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lou Ann Hoodenpyle
Formed
1972
Legal Domicile
Tn
Voting Board Members
15
Independent Board Members
15
Employees
29
Volunteers
4

Preparer

Firm
Johnson Hickey & Murchison Pc
Address
2215 OLAN MILLS DRIVE, CHATTANOOGA, TN 37421
Preparer
Stephen L Keown
Phone
4237560052
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization follows the requirements of professional literature in accounting for uncertain tax posistions. Under this guidance, an organization must recognize the tax benefit from an uncertain tax position only if it is more likely that not that the tax position will be sustained on examination with taxing authorities. The organization does not believe there are any material uncertain tax positions, and, accordingly, it will not recognize any liability for uncertain tax positions. For the eight months ended december 31, 2016, there were no interest or penalties recorded or included in the financial statements. The returns for the years of 2013 and beyond remain subject to examination.

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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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/PayrollTaxesGrp/ProgramServicesAmt07533
IRS990/PayrollTaxesGrp/TotalAmt07828
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03920
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03920
IRS990/PrincipalOfficerNm0LOU ANN HOODENPYLE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0CAMPER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0117310
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0117310
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023754
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0127698
IRS990/PYOtherExpensesAmt0148704
IRS990/PYOtherRevenueAmt024741
IRS990/PYProgramServiceRevenueAmt098733
IRS990/PYRevenuesLessExpensesAmt013533
IRS990/PYSalariesCompEmpBnftPaidAmt0112689
IRS990/PYTotalExpensesAmt0261393
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0274926
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-103641
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt032002
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0117310
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06111
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017548
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023480
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt023754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt033799
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt078402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt067192
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0226627
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt041946
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt036418
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt037140
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt035030
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt041536
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0192070
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0484522
IRS990ScheduleA/PublicSupportCY170Pct00.54130
IRS990ScheduleA/PublicSupportPY170Pct00.58360
IRS990ScheduleA/PublicSupportTotal170Amt0226627
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023480
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt023754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt033799
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt078402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt067192
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0226627
IRS990ScheduleA/TotalSupportAmt0418697
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0104988
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0189344
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0294332
IRS990ScheduleD/EquipmentGrp/BookValueAmt025102
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0171358
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0196460
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043922
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01681370
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01725292
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO CITY OF MURFREESBORO
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01119704
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE REQUIREMENTS OF PROFESSIONAL LITERATURE IN ACCOUNTING FOR UNCERTAIN TAX POSISTIONS. UNDER THIS GUIDANCE, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAT NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION WITH TAXING AUTHORITIES. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNCERTAIN TAX POSITIONS. FOR THE EIGHT MONTHS ENDED DECEMBER 31, 2016, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. THE RETURNS FOR THE YEARS OF 2013 AND BEYOND REMAIN SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0174012
IRS990ScheduleD/TotalBookValueSecuritiesAmt01119704
IRS990ScheduleD/TotalLiabilityAmt07500
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT OF THE ORGANIZATION, JOHN GERM, REVIEWS THE RETURN FOR ANY NECESSARY CHANGES BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION MAKES ALL RELEVANT DOCUMENTS AVAILABLE TO THE PUBLIC BY ISSUING THEM UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01311454
IRS990/TotalAssetsEOYAmt01315184
IRS990/TotalAssetsGrp/BOYAmt01311454
IRS990/TotalAssetsGrp/EOYAmt01315184
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023480
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05057
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011295
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0241848
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258200
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07500
IRS990/TotalLiabilitiesEOYAmt07713
IRS990/TotalLiabilitiesGrp/BOYAmt07500
IRS990/TotalLiabilitiesGrp/EOYAmt07713
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01303954
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01307471
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0241848
IRS990/TotalProgramServiceRevenueAmt0117310
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013769
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117310
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0154559
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01311454
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01315184
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01303954
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01307471
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0651 E FOURTH ST SUITE 303
IRS990/USAddress/CityNm0CHATTANOOGA
IRS990/USAddress/StateAbbreviationCd0TN

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.43$0.30$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.36$0.27$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.25$0.24$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.73$0.01$1.73$0.23$0.26$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.55$0.08$0.09$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.02$1.25$0.24$0.25$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.01$1.27$0.27$0.26$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.01$1.27$0.24$0.27$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.01$1.31$0.15$0.26$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.01$1.30$0.27$0.26$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.02$1.56$0.28$0.30$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.01$1.50$0.21$0.30$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.02$1.49$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.01$1.60$0.31