Civic Intelligence

Pro Re Bona Early Learning Center

EIN 62-0586086 • 501(c)3 • Chattanooga, TN

View Organization Page

Profile

Provide child care services for parents who are either working or attending school

315 Gillespie RoadChattanooga, TN 37411

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-28%

Higher net margin than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

26th percentile

-26%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-22%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$347,345

Down $123,312 (-26%) from 2023

Liabilities

Down

$17,241

Down $19,656 (-53%) from 2023

Net Assets

Down

$330,104

Down $103,656 (-24%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin20th percentile

Revenue

Down

$372,944

Down $105,460 (-22%) from 2023

Expenses

Down

$476,600

Down $4,617 (-1.0%) from 2023

Net Income

Down

-$103,656

Down $100,843 (-3585%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$600K$400K$200K$0Assets 2010: $330,083Liabilities 2010: $76,077Net Assets 2010: $254,0062010Assets 2011: $363,195Liabilities 2011: $75,044Net Assets 2011: $288,1512011Assets 2012: $382,109Liabilities 2012: $69,533Net Assets 2012: $312,5762012Assets 2013: $382,277Liabilities 2013: $63,909Net Assets 2013: $318,3682013Assets 2014: $376,227Liabilities 2014: $60,442Net Assets 2014: $315,7852014Assets 2015: $285,621Liabilities 2015: $46,515Net Assets 2015: $239,1062015Assets 2016: $267,042Liabilities 2016: $42,558Net Assets 2016: $224,4842016Assets 2017: $224,066Liabilities 2017: $34,492Net Assets 2017: $189,5742017Assets 2018: $238,197Liabilities 2018: $27,560Net Assets 2018: $210,6372018Assets 2019: $190,780Liabilities 2019: $42,480Net Assets 2019: $148,3002019Assets 2020: $190,394Liabilities 2020: $126,491Net Assets 2020: $63,9032020Assets 2021: $175,427Liabilities 2021: $5,727Net Assets 2021: $169,7002021Assets 2022: $447,629Liabilities 2022: $11,056Net Assets 2022: $436,5732022Assets 2023: $470,657Liabilities 2023: $36,897Net Assets 2023: $433,7602023Assets 2024: $347,345Liabilities 2024: $17,241Net Assets 2024: $330,1042024

Highlighted filing

2024

Assets$347,345
Liabilities$17,241
Net Assets$330,104
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $369,914Expenses 2010: $401,479Net Income 2010: -$31,5652010Revenue 2011: $404,124Expenses 2011: $369,979Net Income 2011: $34,1452011Revenue 2012: $433,280Expenses 2012: $408,854Net Income 2012: $24,4262012Revenue 2013: $442,436Expenses 2013: $436,644Net Income 2013: $5,7922013Revenue 2014: $431,910Expenses 2014: $434,493Net Income 2014: -$2,5832014Revenue 2015: $351,725Expenses 2015: $428,404Net Income 2015: -$76,6792015Revenue 2016: $440,271Expenses 2016: $454,893Net Income 2016: -$14,6222016Revenue 2017: $425,449Expenses 2017: $460,359Net Income 2017: -$34,9102017Revenue 2018: $393,999Expenses 2018: $372,936Net Income 2018: $21,0632018Revenue 2019: $368,104Expenses 2019: $430,441Net Income 2019: -$62,3372019Revenue 2020: $325,056Expenses 2020: $409,453Net Income 2020: -$84,3972020Revenue 2021: $345,507Expenses 2021: $239,710Net Income 2021: $105,7972021Revenue 2022: $572,935Expenses 2022: $306,062Net Income 2022: $266,8732022Revenue 2023: $478,404Expenses 2023: $481,217Net Income 2023: -$2,8132023Revenue 2024: $372,944Expenses 2024: $476,600Net Income 2024: -$103,6562024

Highlighted filing

2024

Revenue$372,944
Expenses$476,600
Net Income-$103,656
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$347,345
Liabilities
$17,241
Net assets
$330,104
Revenue
$372,944
Expenses
$476,600
Net income
-$103,656
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.47$0.17$3.30$3.73$4.77$1.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.37$4.34$4.78$4.81$0.03
2022Detailed filing. Detailed filing data is available for this year.$4.48$0.11$4.37$5.73$3.06$2.67
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.06$1.70$3.46$2.40$1.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$1.26$0.64$3.25$4.09$0.84
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.42$1.48$3.68$4.30$0.62
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.28$2.11$3.94$3.73$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.34$1.90$4.25$4.60$0.35
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.43$2.24$4.40$4.55$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.86$0.47$2.39$3.52$4.28$0.77
2014Detailed filing. Detailed filing data is available for this year.$3.76$0.60$3.16$4.32$4.34$0.03
2013Detailed filing. Detailed filing data is available for this year.$3.82$0.64$3.18$4.42$4.37$0.06
2012Summary only. Only limited summary data is available for this year.$3.82$0.70$3.13$4.33$4.09$0.24
2011Summary only. Only limited summary data is available for this year.$3.63$0.75$2.88$4.04$3.70$0.34
2010Summary only. Only limited summary data is available for this year.$3.30$0.76$2.54$3.70$4.01$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 3, 2025
Return Version
2024v5.2
Gross Receipts
$372,944
Mission and Program Overview

Mission

Provide child care services for parents who are either working or attending school

To provide child care services for parents who are either working or attending school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$315,040$189,535▼ $125,505
Land, Buildings, and Equipment, Net$121,389$115,647▼ $5,742
Pledges and Grants Receivable$33,072$41,007▲ $7,935
Prepaid Expenses and Deferred Charges$1,156$1,156→ $0
Total Assets$470,657$347,345▼ $123,312
Liabilities
Accounts Payable and Accrued Expenses$36,897$17,241▼ $19,656
Total Liabilities$36,897$17,241▼ $19,656
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$433,760$330,104▼ $103,656
Total Net Assets Fund Balance$433,760$330,104▼ $103,656
Total Liabilities and Net Assets / Fund Balance$470,657$347,345▼ $123,312

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$49,083$264,960$314,043
Equipment$6,429$88,795$95,224
Land$60,135-$60,135
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Katie HarbisonCEO-$133,859$133,859
Julie Moon OshieldsDirector of Finance-$71,644$71,644
Paula BoyntonCenter DirectorFT$48,669$48,669

Board Members and Trustees

NameTitle
Kim WingateChairman/president
Cindy WilkersonDirector
Mary Neill SoutherlandDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$107,105
Program Service Revenue
$265,839
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-103,656

Audited Revenue Reconciliation

Revenue per Audited Statements
$372,944
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$372,944
Total Revenue per Form 990
$372,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$292,608
Other Expenses$155,770
Grants and Similar Amounts Paid$28,222
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$267,336--$267,336
Occupancy$54,148$4,704-$58,852
Fees for Services Management$20,000$20,000-$40,000
Grants to Domestic Individuals$28,222--$28,222
Payroll Taxes$18,758--$18,758
Insurance$13,855$1,047-$14,902
Fees for Services Accounting-$10,500-$10,500
Other Employee Benefits$6,514--$6,514
Depreciation Depletion$5,283$459-$5,742
Conferences and Meetings$827--$827
Other Expenses$587$2,454-$587
Total Functional Expenses$435,778$40,822$0$476,600

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$476,600
Total Expenses per Audited Statements$476,600
Total Expenses per Form 990$476,600
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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 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 C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Pro Re Bona Early Learning Center
EIN
62-0586086
Phone
4236982456
Address
315 GILLESPIE ROAD, CHATTANOOGA, TN 37411

Signing Officer

Name
Katie C Harbison
Title
Chief Executive Officer
Phone
4236982456
Signed
2025-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie C Harbison
Formed
1924
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
3
Employees
28
Volunteers
0

Preparer

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

Additional Explanations

PART XII LINE 2C:

“No changes in oversight or selection process 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.”

Raw XML AppendixShowing 400 of 455 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/BOYAmt036897
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017241
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JULIE O'SHIELDS
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/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/EOYAmt0189535
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0827
IRS990/ConferencesMeetingsGrp/TotalAmt0827
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0107105
IRS990/CYGrantsAndSimilarPaidAmt028222
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0155770
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0265839
IRS990/CYRevenuesLessExpensesAmt0-103656
IRS990/CYSalariesCompEmpBnftPaidAmt0292608
IRS990/CYTotalExpensesAmt0476600
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0372944
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IRS990/DepreciationDepletionGrp/TotalAmt05742
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IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0435778
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt050000
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IRS990/FeesForServicesAccountingGrp/TotalAmt010500
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt020000
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt020000
IRS990/FeesForServicesManagementGrp/TotalAmt040000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt09843
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt15458
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt22623
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KATIE HARBISON
IRS990/Form990PartVIISectionAGrp/PersonNm1JULIE MOON OSHIELDS
IRS990/Form990PartVIISectionAGrp/PersonNm2PAULA BOYNTON
IRS990/Form990PartVIISectionAGrp/PersonNm3KIM WINGATE
IRS990/Form990PartVIISectionAGrp/PersonNm4MARY NEILL SOUTHERLAND
IRS990/Form990PartVIISectionAGrp/PersonNm5CINDY WILKERSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CENTER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01924
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt057105
IRS990/GrantAmt028222
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt028222
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IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
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IRS990/GrossReceiptsAmt0372944
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-103656
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0265839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0107105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0219586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0451644
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0296028
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0230712
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01305075
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt035
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0789736
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01305075
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0107105
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0219586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0451644
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0296028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0230712
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01305075
IRS990ScheduleA/TotalSupportAmt01305110
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt049083
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0264960
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0314043
IRS990ScheduleD/EquipmentGrp/BookValueAmt06429
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088795
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt095224
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0476600
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt060135
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060135
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0372944
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115647
IRS990ScheduleD/TotalExpensesPerForm990Amt0476600
IRS990ScheduleD/TotalRevenuePerForm990Amt0372944
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0372944
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0476600
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt028222
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FOOD
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0THESE CHILDREN RECEIVED FREE AND REDUCED PRICE LUNCHES DURING THE YEAR
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt067
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MANAGEMENT AND THE MEMBERS OF THE BOARD REVIEW A DRAFT COPY OF THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST BEFORE AND WHILE SERVING AS OFFICERS OR DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION THROUGH THE MEMBERS OF THE BOARD, THE UNITED WAY AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES IN OVERSIGHT OR SELECTION PROCESS FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHAMBLISS CENTER FOR CHILDREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CHILDREN'S ACADEMY FOR EDUCATION AND LEARNING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2NEWTON CHILD DEVELOPMENT CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3MAURICE KIRBY DAY CARE CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0620505514
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1620562853
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2620723235
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3620569477
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDES DAY CARE SERVICES AND OR SHELTER TO ABUSED CHILDREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDES CHILD CARE TO LOW INCOME FAMILIIES OR SINGLE PARENT HOMES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PROVIDES HIGH QUALITY CHILD CARE SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3PROVIDES DAY CARE SERVICES TO CHILDREN OF TEENAGE PARENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0SCHEDULE A PART I, 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1SCHEDULE A PART I, 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2SCHEDULE A PART I, 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3SCHEDULE A PART I, 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0315 GILLESPIE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1315 GILLESPIE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2315 GILLESPIE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3315 GILLESPIE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHATTANOOGA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CHATTANOOGA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CHATTANOOGA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3CHATTANOOGA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd037411
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd137411
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd237411
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd337411
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt040000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FINANCIAL RECORDS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHAMBLISS CENTER FOR CHILDREN
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/StatesWhereCopyOfReturnIsFldCd1GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0470657
IRS990/TotalAssetsEOYAmt0347345
IRS990/TotalAssetsGrp/BOYAmt0470657
IRS990/TotalAssetsGrp/EOYAmt0347345
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0107105
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040822
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0435778
IRS990/TotalFunctionalExpensesGrp/TotalAmt0476600
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036897
IRS990/TotalLiabilitiesEOYAmt017241
IRS990/TotalLiabilitiesGrp/BOYAmt036897
IRS990/TotalLiabilitiesGrp/EOYAmt017241

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