Civic Intelligence

Chambliss Center for Children

EIN 62-0505514 • 501(c)3 • Chattanooga, TN

View Organization Page

Profile

Provides early childhood education and/or residential care to abused children.

315 Gillepsie RdChattanooga, TN 37411

www.ch-cs.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.06x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.09x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

31st percentile

$133,859

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.4%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$16,602,918

Up $1,284,240 (+8.4%) from 2023

Liabilities

Up

$987,167

Up $6,934 (+0.7%) from 2023

Net Assets

Up

$15,615,751

Up $1,277,306 (+8.9%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin63rd percentile

Revenue

Up

$10,579,186

Up $1,379,994 (+15%) from 2023

Expenses

Up

$9,427,314

Up $323,518 (+3.6%) from 2023

Net Income

Up

$1,151,872

Up $1,056,476 (+1107%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $7,951,816Liabilities 2010: $391,977Net Assets 2010: $7,559,8392010Assets 2011: $7,590,271Liabilities 2011: $418,678Net Assets 2011: $7,171,5932011Assets 2012: $7,524,845Liabilities 2012: $403,046Net Assets 2012: $7,121,7992012Assets 2013: $7,445,010Liabilities 2013: $390,636Net Assets 2013: $7,054,3742013Assets 2014: $7,529,228Liabilities 2014: $563,402Net Assets 2014: $6,965,8262014Assets 2015: $10,390,442Liabilities 2015: $749,503Net Assets 2015: $9,640,9392015Assets 2016: $11,342,522Liabilities 2016: $475,367Net Assets 2016: $10,867,1552016Assets 2017: $11,651,735Liabilities 2017: $488,269Net Assets 2017: $11,163,4662017Assets 2018: $12,151,882Liabilities 2018: $505,051Net Assets 2018: $11,646,8312018Assets 2019: $12,786,656Liabilities 2019: $1,372,127Net Assets 2019: $11,414,5292019Assets 2020: $13,773,339Liabilities 2020: $1,981,029Net Assets 2020: $11,792,3102020Assets 2021: $15,825,889Liabilities 2021: $1,108,610Net Assets 2021: $14,717,2792021Assets 2022: $15,200,027Liabilities 2022: $1,292,795Net Assets 2022: $13,907,2322022Assets 2023: $15,318,678Liabilities 2023: $980,233Net Assets 2023: $14,338,4452023Assets 2024: $16,602,918Liabilities 2024: $987,167Net Assets 2024: $15,615,7512024

Highlighted filing

2024

Assets$16,602,918
Liabilities$987,167
Net Assets$15,615,751
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2010: $4,249,406Expenses 2010: $4,540,492Net Income 2010: -$291,0862010Revenue 2011: $4,340,253Expenses 2011: $4,523,643Net Income 2011: -$183,3902011Expenses 2012: $4,744,2182012Revenue 2013: $4,717,386Expenses 2013: $5,031,935Net Income 2013: -$314,5492013Revenue 2014: $4,979,581Expenses 2014: $5,085,705Net Income 2014: -$106,1242014Revenue 2015: $8,237,457Expenses 2015: $5,201,560Net Income 2015: $3,035,8972015Revenue 2016: $6,444,759Expenses 2016: $5,352,725Net Income 2016: $1,092,0342016Revenue 2017: $6,069,539Expenses 2017: $6,053,044Net Income 2017: $16,4952017Revenue 2018: $8,686,274Expenses 2018: $7,035,295Net Income 2018: $1,650,9792018Revenue 2019: $7,733,493Expenses 2019: $8,292,864Net Income 2019: -$559,3712019Revenue 2020: $7,553,657Expenses 2020: $7,404,366Net Income 2020: $149,2912020Revenue 2021: $10,506,852Expenses 2021: $7,508,685Net Income 2021: $2,998,1672021Revenue 2022: $8,621,992Expenses 2022: $8,456,937Net Income 2022: $165,0552022Revenue 2023: $9,199,192Expenses 2023: $9,103,796Net Income 2023: $95,3962023Revenue 2024: $10,579,186Expenses 2024: $9,427,314Net Income 2024: $1,151,8722024

Highlighted filing

2024

Revenue$10,579,186
Expenses$9,427,314
Net Income$1,151,872
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$16,602,918
Liabilities
$987,167
Net assets
$15,615,751
Revenue
$10,579,186
Expenses
$9,427,314
Net income
$1,151,872
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$0.99$15.6$10.6$9.43$1.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$0.98$14.3$9.20$9.10$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$1.29$13.9$8.62$8.46$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$1.11$14.7$10.5$7.51$3.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$1.98$11.8$7.55$7.40$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$1.37$11.4$7.73$8.29$0.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$0.51$11.6$8.69$7.04$1.65
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$0.49$11.2$6.07$6.05$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$0.48$10.9$6.44$5.35$1.09
2015Detailed filing. Detailed filing data is available for this year.$10.4$0.75$9.64$8.24$5.20$3.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.53$0.56$6.97$4.98$5.09$0.11
2013Detailed filing. Detailed filing data is available for this year.$7.45$0.39$7.05$4.72$5.03$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.52$0.40$7.12$4.74
2011Summary only. Only limited summary data is available for this year.$7.59$0.42$7.17$4.34$4.52$0.18
2010Summary only. Only limited summary data is available for this year.$7.95$0.39$7.56$4.25$4.54$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 17, 2025
Return Version
2024v5.2
Gross Receipts
$15,715,282
Mission and Program Overview

Mission

Provides early childhood education and/or residential care to abused children.

CHILD CARE SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,819,989$8,552,413▼ $267,576
Investments in Publicly Traded Securities$4,629,680$3,759,958▼ $869,722
Cash and Non-Interest-Bearing Accounts$1,174,910$2,339,759▲ $1,164,849
Investments Other Securities-$1,246,236-
Pledges and Grants Receivable$311,774$317,867▲ $6,093
Accounts Receivable$104,319$149,340▲ $45,021
Inventories for Sale or Use$58,000$20,293▼ $37,707
Prepaid Expenses and Deferred Charges$7,445$7,445→ $0
Total Assets$15,318,678$16,602,918▲ $1,284,240
Other Assets Total$212,561$209,607▼ $2,954
Liabilities
Accounts Payable and Accrued Expenses$802,531$920,540▲ $118,009
Other Liabilities$48,206$48,206→ $0
Mortgage Notes Payable Secured by Investment Property$129,496$18,421▼ $111,075
Total Liabilities$980,233$987,167▲ $6,934
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,284,767$13,031,226▼ $253,541
Net Assets With Donor Restrictions$1,053,678$2,584,525▲ $1,530,847
Total Net Assets Fund Balance$14,338,445$15,615,751▲ $1,277,306
Total Liabilities and Net Assets / Fund Balance$15,318,678$16,602,918▲ $1,284,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,150,664$4,880,113$13,030,777
Equipment$200,977$1,044,799$1,245,776
Leasehold Improvements$64,933$627,998$692,931
Land$135,839-$135,839
Other Securities$1,246,236--
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katie HarbisonCEOFT$124,016$9,843$133,859
Liz BlasberyExecutive Director of Residential ServicesFT$71,258$5,452$76,710
Lesley R BerryhillVice President of OperationsFT$69,422$5,533$74,955
Julie Moon OshieldsDirector of FinanceFT$66,186$5,458$71,644
Sumer ArispeExecutive Director of Extended Childcare ProgramFT$59,749$4,146$63,895
Emily BarrowDirector of DevelopmentFT$52,769$3,961$56,730
Gloria J MillerVice President of Special ProjectsPT$14,232$1,392$15,624
Kailey HolbrookCommunications CoordinatorFT$14,093-$14,093

Board Members and Trustees

NameTitle
Greg CullumChairperson
Julie StoweImmediate Past Chairperson
Candy ClarkVice Chairperson
Lucy GatesAssistant Treasurer
Amy SteenMember
Angela RipperMember
Angela SimsMember
Ashley DavenportMember
Bill UlmerMember
Cam BornMember
Carol EimersMember
Caroline WalkerMember
Carolyn BrockMember
Cindy WilkersonMember
Daisy Warren MadisonMember
Dayan EddyMember
Dionne JenkinsMember
Domina Coleman AlfordMember
Dr Roger BrownMember
Dr Valerie RutledgeMember
Ethan CollierMember
Greg WillettMember
Jackie ErricoMember
Janice DyerMember
Jason Pryor-carrMember
Jeff BrewerMember
Ketha RichardsonMember
Kirk WalkerMember
Lakweshia EwingMember
Melanie BlakeMember
Mike DumitruMember
Morgan EverettMember
Tracy WoodMember
Wesley BondsMember
William DecosimoMember
Kimberly BowenSecretary
Nick CaplenorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,105,995
Program Service Revenue
$3,660,996
Investment Income
$611,719
Other Revenue
$200,476
All Other Contributions
$3,712,687
Change in Net Assets
$1,151,872

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$923,204Annual Sales Revenue
Other Non Cash Contri Table$108,596Cost
Total Noncash Contributions$1,031,800-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,552,399
Revenue Not Reported on Financial Statements
$26,787
Revenue Not Reported on Form 990
$295,150
Total Revenue per Audited Statements
$10,847,549
Total Revenue per Form 990
$10,579,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,319,672
Other Expenses$2,345,185
Grants and Similar Amounts Paid$762,457
Total Fundraising Expense$309,314
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,979,703$906,768$151,128$5,037,599
Grants to Domestic Individuals$762,457--$762,457
Current Officers, Directors, Trustees, and Key Employees$400,933$91,352$15,225$507,510
Occupancy$381,539$15,898-$397,437
Payroll Taxes$309,151$70,439$11,740$391,330
Office Expenses$293,252$88,173$1,889$383,314
All Other Expenses$237,782$30,746$100,100$368,628
Depreciation Depletion$319,336$13,305-$332,641
Pension Plan Contributions$175,378$39,960$6,660$221,998
Other Employee Benefits$127,376$29,022$4,837$161,235
Insurance$124,601$5,192-$129,793
Other Expenses$100,994$20,267$7,602$108,596
Fees for Services Accounting-$37,198-$37,198
Advertising$23,642$3,377$6,755$33,774
Conferences and Meetings$27,425$3,047-$30,472
Fees for Service Investment Mgmnt Fees-$26,787-$26,787
Interest-$7,523-$7,523
Total Functional Expenses$7,709,471$1,408,529$309,314$9,427,314

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,570,243
Total Expenses per Form 990$9,427,314
Expenses per Audited Statements$9,400,527
Expenses Not Reported on Form 990$169,716
Expenses Not Reported on Financial Statements$26,787
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$296,179
Fundraising Direct Expenses$169,716
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournaments$251,198$126,981$61,941$65,040
Bunny Hop$70,206$62,125$73,322$-11,197
Total Events$452,177$296,179$169,716$126,463
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Agencies Payable$48,206
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 organization's management and the members of the board review a draft copy of the form 990 prior to filing.”

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

“Board members are required to disclose any potential conflicts of interest before and while serving as officers or directors.”

Form 990, Part VI, Section B, Line 15A

“The board of directors sets and reviews the ceo's compensation annually.”

Form 990, Part VI, Section C, Line 19

“The organization makes the governing documents and financial statements available for public inspection through the members of the board and upon request.”

Filing and Contact Details

Filer

Filer Name
Chambliss Center for Children
EIN
62-0505514
Phone
4236982456
Address
315 GILLEPSIE RD, CHATTANOOGA, TN 37411

Signing Officer

Name
Katie C Harbison
Title
President/CEO
Phone
4236982456
Signed
2025-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie C Harbison
Formed
1872
Legal Domicile
Tn
Voting Board Members
37
Independent Board Members
37
Employees
286
Volunteers
1,961

Preparer

Firm
Henderson Hutcherson & Mccullough Pllc
Address
266 INMAN STREET EAST, CLEVELAND, TN 37311
Preparer
Adam Osborne CPA
Phone
4237083980
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Repairs & maintenance: program service expenses 86,654. Management and general expenses 15,292. Fundraising expenses 0. Total expenses 101,946. Fundraising: program service expenses 0. Management and general expenses 0. Fundraising expenses 100,100. Total expenses 100,100. Miscellaneous: program service expenses 67,432. Management and general expenses 0. Fundraising expenses 0. Total expenses 67,432. Thrift store inventory: program service expenses 37,707. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,707. Transportation: program service expenses 24,456. Management and general expenses 2,717. Fundraising expenses 0. Total expenses 27,173. Computer expenses: program service expenses 12,738. Management and general expenses 12,737. Fundraising expenses 0. Total expenses 25,475. Residential support: program service expenses 8,795. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,795.”

FORM 990, PART XII, LINE 2C:

“No change from prior year”

Financial Statement Notes

PART X, LINE 2:

“Under professional guidance, an organization must recognize the tax benefit from an uncertain tax position only if it is more likely than 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. The organization's evaluation was performed for tax years ended december 31, 2021 through december 31, 2024, for federal income tax, the years that remain subject to examination by major tax jurisdictions as of december 31, 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 169,716.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 169,716.”

Raw XML AppendixShowing 400 of 898 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0802531
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0920540
IRS990/AccountsReceivableGrp/BOYAmt0104319
IRS990/AccountsReceivableGrp/EOYAmt0149340
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CHILD CARE SERVICES
IRS990/AdvertisingGrp/FundraisingAmt06755
IRS990/AdvertisingGrp/ManagementAndGeneralAmt03377
IRS990/AdvertisingGrp/ProgramServicesAmt023642
IRS990/AdvertisingGrp/TotalAmt033774
IRS990/AllOtherContributionsAmt03712687
IRS990/AllOtherExpensesGrp/FundraisingAmt0100100
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt030746
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0237782
IRS990/AllOtherExpensesGrp/TotalAmt0368628
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JULIE OSHIELDS
IRS990/BooksInCareOfDetail/PhoneNum04236982456
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0315 GILLESPIE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037411
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IRS990/BusinessRlnWithOrgMemInd00
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt010579186
IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DeductibleNonCashContriInd01
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013305
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0319336
IRS990/DepreciationDepletionGrp/TotalAmt0332641
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IRS990/DescribedInSection501c3Ind01
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IRS990/EmployeeCnt0286
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IRS990/ExpenseAmt07709471
IRS990/FamilyOrBusinessRlnInd00
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IRS990/ForeignActivitiesInd00
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