Civic Intelligence

University of Chattanooga

EIN 62-0476521 • 501(c)3 • Chattanooga, TN

Profile

Support of higher education through special projects of the university of tennessee at chattanooga

615 Mccallie AvenueChattanooga, TN 37403

n/A

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.16x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.80x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

96th percentile

68%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

3rd percentile

$0

Higher top officer pay than 3% of similar nonprofits.

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

501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

88th percentile

20%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

379%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Assets

Up

$286,926,920

Up $48,290,437 (+20%) from 2023

Liabilities

Up

$44,816,506

Up $1,339,076 (+3.1%) from 2023

Net Assets

Up

$242,110,414

Up $46,951,361 (+24%) from 2023

Revenue

Up

$55,966,920

Up $44,287,795 (+379%) from 2023

Expenses

Up

$17,657,131

Up $3,868,245 (+28%) from 2023

Net Income

Up

$38,309,789

Up $40,419,550 (+1916%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300M$200M$100M$0Assets 2011: $105,809,483Liabilities 2011: $2,153,743Net Assets 2011: $103,655,7402011Assets 2012: $103,267,059Liabilities 2012: $3,935,257Net Assets 2012: $99,331,8022012Assets 2013: $115,340,454Liabilities 2013: $5,744,003Net Assets 2013: $109,596,4512013Assets 2014: $129,119,442Liabilities 2014: $3,927,007Net Assets 2014: $125,192,4352014Assets 2015: $133,315,367Liabilities 2015: $2,650,672Net Assets 2015: $130,664,6952015Assets 2016: $127,381,980Liabilities 2016: $4,225,337Net Assets 2016: $123,156,6432016Assets 2017: $137,301,184Liabilities 2017: $3,264,300Net Assets 2017: $134,036,8842017Assets 2018: $188,148,215Liabilities 2018: $10,321,842Net Assets 2018: $177,826,3732018Assets 2019: $188,099,577Liabilities 2019: $4,658,927Net Assets 2019: $183,440,6502019Assets 2020: $191,453,503Liabilities 2020: $15,459,262Net Assets 2020: $175,994,2412020Assets 2021: $223,646,141Liabilities 2021: $14,375,891Net Assets 2021: $209,270,2502021Assets 2022: $205,885,270Liabilities 2022: $16,175,008Net Assets 2022: $189,710,2622022Assets 2023: $238,636,483Liabilities 2023: $43,477,430Net Assets 2023: $195,159,0532023Assets 2024: $286,926,920Liabilities 2024: $44,816,506Net Assets 2024: $242,110,4142024

Highlighted filing

2024

Assets$286,926,920
Liabilities$44,816,506
Net Assets$242,110,414

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2011: $12,446,679Expenses 2011: $5,652,791Net Income 2011: $6,793,8882011Revenue 2012: $7,788,640Expenses 2012: $6,505,630Net Income 2012: $1,283,0102012Revenue 2013: $16,173,391Expenses 2013: $8,347,939Net Income 2013: $7,825,4522013Revenue 2014: $14,592,596Expenses 2014: $6,813,120Net Income 2014: $7,779,4762014Revenue 2015: $10,366,791Expenses 2015: $7,679,800Net Income 2015: $2,686,9912015Revenue 2016: $8,228,204Expenses 2016: $9,927,761Net Income 2016: -$1,699,5572016Revenue 2017: $11,292,209Expenses 2017: $9,310,621Net Income 2017: $1,981,5882017Revenue 2018: $56,069,084Expenses 2018: $9,869,900Net Income 2018: $46,199,1842018Revenue 2019: $11,034,853Expenses 2019: $9,495,002Net Income 2019: $1,539,8512019Revenue 2020: $8,920,916Expenses 2020: $17,401,278Net Income 2020: -$8,480,3622020Revenue 2021: $19,224,815Expenses 2021: $17,872,850Net Income 2021: $1,351,9652021Revenue 2022: $12,953,560Expenses 2022: $10,161,566Net Income 2022: $2,791,9942022Revenue 2023: $11,679,125Expenses 2023: $13,788,886Net Income 2023: -$2,109,7612023Revenue 2024: $55,966,920Expenses 2024: $17,657,131Net Income 2024: $38,309,7892024

Highlighted filing

2024

Revenue$55,966,920
Expenses$17,657,131
Net Income$38,309,789

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$287$44.8$242$56.0$17.7$38.3
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$239$43.5$195$11.7$13.8$2.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$206$16.2$190$13.0$10.2$2.79
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$224$14.4$209$19.2$17.9$1.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$191$15.5$176$8.92$17.4$8.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$188$4.66$183$11.0$9.50$1.54
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$188$10.3$178$56.1$9.87$46.2
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$137$3.26$134$11.3$9.31$1.98
2016Detailed filing. Detailed filing data is available for this year.$127$4.23$123$8.23$9.93$1.70
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$133$2.65$131$10.4$7.68$2.69
2014Detailed filing. Detailed filing data is available for this year.$129$3.93$125$14.6$6.81$7.78
2013Summary only. Only limited summary data is available for this year.$115$5.74$110$16.2$8.35$7.83
2012Summary only. Only limited summary data is available for this year.$103$3.94$99.3$7.79$6.51$1.28
2011Summary only. Only limited summary data is available for this year.$106$2.15$104$12.4$5.65$6.79
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$37,134,995
Mission and Program Overview

Mission

Support of higher education through special projects of the university of tennessee at chattanooga

Support of higher education through special projects

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$66,878,125$65,836,651▼ $1,041,474
Investments Other Securities$57,455,163$54,898,917▼ $2,556,246
Other Notes and Loans Receivable, Net$3,985,741$2,367,456▼ $1,618,285
Pledges and Grants Receivable$1,877,008$2,318,412▲ $441,404
Savings and Temporary Cash Investments$2,840,756$1,786,653▼ $1,054,103
Total Assets$133,315,367$127,381,980▼ $5,933,387
Other Assets Total$278,574$173,891▼ $104,683
Liabilities
Other Liabilities$2,650,672$2,553,773▼ $96,899
Grants Payable-$1,671,564-
Total Liabilities$2,650,672$4,225,337▲ $1,574,665
Net Assets / Fund Balance
Permanently Rstr Net Assets$60,542,374$57,938,625▼ $2,603,749
Unrestricted Net Assets$58,970,603$54,030,824▼ $4,939,779
Temporarily Rstr Net Assets$11,151,718$11,187,194▲ $35,476
Total Net Assets Fund Balance$130,664,695$123,156,643▼ $7,508,052
Total Liabilities and Net Assets / Fund Balance$133,315,367$127,381,980▼ $5,933,387

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$54,898,917--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$120,606,694$2,524,162▼ $4,707,799$5,349,520$113,073,537
2014$116,511,374$2,577,920▲ $6,364,163$4,846,763$120,606,694
2013$103,048,528$1,786,640▲ $15,993,292$4,317,086$116,511,374
2012$93,522,605$2,347,167▲ $13,742,901$6,564,145$103,048,528
2011$99,170,103$1,075,055▼ $2,224,872$4,497,681$93,522,605
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$7,365,623
Program Service Revenue
$0
Investment Income
$862,581
Other Revenue
$0
All Other Contributions
$7,365,623
Change in Net Assets
$-1,699,557

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,580,190
Revenue Not Reported on Financial Statements
$-13,351,986
Revenue Not Reported on Form 990
$-5,808,495
Other Revenue Adjustments
$-13,351,986
Total Revenue per Audited Statements
$15,771,695
Total Revenue per Form 990
$8,228,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$8,406,072
Other Expenses$1,521,689
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$8,406,072--$8,406,072
Fees for Services Accounting-$1,100,667-$1,100,667
Fees for Services Other-$97,687-$97,687
Fees for Service Investment Mgmnt Fees-$63,191-$63,191
Insurance-$14,968-$14,968
Fees for Services Legal-$5,719-$5,719
Office Expenses-$5,427-$5,427
Other Expenses-$3,930-$3,930
Total Functional Expenses$8,406,072$1,521,689$0$9,927,761

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,927,761
Total Expenses per Audited Statements$9,927,761
Total Expenses per Form 990$9,927,761
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Tn at ChattanoogaChattanooga, TN170(b)(1)(a)(ii)To Support Excellence in Higher Education Through Special Projects for the University of Tennessee at Chattanooga.$8,406,072
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 Utc$2,553,773
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Zan guerry (trustee) and alexis bogo (trustee) have a family relationship. Mike costello (trustee) and r. Frederick decosimo (trustee) have a business relationship.

Form 990, Part VI, Section B, Line 11

Form 990 is made available to the full board to review the return before it is filed.

Form 990, Part VI, Section B, Line 12C

By annual review of the audit committee.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are not generally available to the public.

Form 990, Part VII

Corinne a. Allen - 113 crandall ave, lookout mountain, tn 37350. Steve angle - 615 mccallie ave., dept. 5605, chattanooga, tn 37403. Melanie blake - 979 east 3rd st, ste b-601, chattanooga, tn 37403. Burwell b. Bell - 8319 mitchell mill rd, ooltewah, tn 37363. Alexis bogo - 1110 market st., suite 317b, chattanooga, tn 37402. Douglas a. Brown - 1 union square, suite 100, chattanooga, tn 37402. Karlene claridy - p. O. Box 688, hixson, tn 37343. Nancy j. Collum - 535 chestnut st., suite 161, chattanooga, tn 37402. Mike costello - 629 market street, suite 100, chattanooga, tn 37402. James l. "bucky" wolford - 412 georgia ave., suite 200, chattanooga, tn 37403. Alan derthick - 1001 carter street, chattanooga, tn 37402. Joseph a. Dipietro - 831 andy holt tower, knoxville, tn 37996. Breege a. Farrell - 1 fountain square-6n655, chattanooga, tn 37402. John foy - p. O. Box 48, chattanooga, tn 37401. Max fuller - 4080 jenkins rd., chattanooga, tn 37421. Vicky b. Gregg - 191 chestnut st., #602, chattanooga, tn 37402. Michael j. Griffin - 3870 keith street, n.w., cleveland, tn 37312. Thomas c. Griscom - 540 whitehall rd., chattanooga, tn 37405. Zan guerry - 1110 market st., suite 317b, chattanooga, tn 37402. John h. Guthrie - 2554 crestwood dr., chattanooga, tn 37415. James e. Hall - 535 chestnut st., suite 185, chattanooga, tn 37402. Charles cofield - p. O. Box 2686, dalton, ga 30722-2686. Robert c. Jones, iv - 1207 aladdin road, lookout mountain, ga 30750. Barbara haskew - 1116 cumberland rd, chattanooga, tn 37419. Ladell mccullough - 1200 market street, chattanooga, tn 37402. Bill kilbride - 811 broad st., suite 100, chattanooga, tn 37402. Scott maclellan - 820 broad st., suite 300, chattanooga, tn 37402. John h. Murphy - 829 north bragg ave., lookout mountain, tn 37350. Ashlee patten - 832 georgia ave., suite 360, chattanooga, tn 37402. Scott l. Probasco, iii - 1 union square, suite 300, chattanooga, tn 37402. Donna lawrence - 9064 gull lane, ooltewah, tn 37363. Bettyelynn smith - 1718 vine st., chattanooga, tn 37404. Bill w. Stacy - 9217 mountain shade dr., chattanooga, tn 37421. Chris ramsey - 2953 old britain circle, chattanooga, tn 37421. Greg a. Vital - p.o. Box 249, 8325 highway 60, georgetown, tn 37336. Andy walker, iii - 2905 blue teal lane, signal mountain, tn 37377. Dr. Sue anne wells - 1291 carter lake rd., chattanooga, tn 37405. Kim h. White - 850 market street, suite 314, chattanooga, tn 37402. Grady p. Williams - 605 chestnut st., suite 1100, chattanooga, tn 37450. Fred decosimo - 629 market street, suite 100, chattanooga, tn 37402. Joann yates - p.o. Box 408, lookout mountain, tn 37350. Miller welborn - 103 robin hood trl, lookout mountain, tn 37350. F. Scott leroy - 920 mccallie ave., chattanooga, tn 37403.

Filing and Contact Details

Filer

Filer Name
University of Chattanooga
EIN
62-0476521
Phone
4234254393
Address
615 MCCALLIE AVENUE, CHATTANOOGA, TN 37403

Signing Officer

Name
Bryan Rowland
Title
Executive Director
Phone
4238740811
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James L Bucky Wolford
Formed
1969
Legal Domicile
Tn
Voting Board Members
44
Independent Board Members
44
Employees
0
Volunteers
100

Preparer

Firm
Mauldin & Jenkins
Address
537 MARKET STREET SUITE 300, CHATTANOOGA, TN 37402-1239
Preparer
Warren E Mcewen
Phone
4237566133
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to the various progams supported by the organization.

PART X, LINE 2:

The foundation follows the statutory requirements for its income tax accounting and generally avoids risks associated with potentially problematic tax positions that may be challenged upon examination. Management believes any liability resulting from taxing authorities imposing additional income taxes from activities deemed to be unrelated to the foundation's non-taxable status would not have a material effect on the foundation's consolidated financial statements.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Investment return reduced by amounts designated for current operations -13,351,986.

Raw XML AppendixShowing 400 of 747 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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IRS990/BooksInCareOfDetail/PhoneNum04234251768
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0207 RACE HALL DEPT 5909 UNIV OF TN
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
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IRS990/Form990PartVIISectionAGrp/PersonNm4FRED DECOSIMO
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IRS990/Form990PartVIISectionAGrp/PersonNm15MAX FULLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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