Civic Intelligence

First Tennessee Human Resource Agency

EIN 62-0928394 • 501(c)3 • Johnson City, TN

Profile

First tennessee human resource agency is a governmental agency whose primary exempt purpose is providing human resource programs to the cities and counties of northeast tennessee.

704 Rolling Hills DriveJohnson City, TN 37604

www.fthra.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.05x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

24th percentile

0.10x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

41st percentile

3.7%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$29,470,395

Up $1,031,930 (+3.6%) from 2024

Liabilities

Down

$1,385,851

Down $424,050 (-23%) from 2024

Net Assets

Up

$28,084,544

Up $1,455,980 (+5.5%) from 2024

Operations
Liabilities / Revenue24th percentileNet Margin64th percentile

Revenue

Down

$14,407,183

Down $1,857,156 (-11%) from 2024

Expenses

Up

$12,899,480

Up $472,235 (+3.8%) from 2024

Net Income

Down

$1,507,703

Down $2,329,391 (-61%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$30M$20M$10M$0Assets 2010: $7,844,687Liabilities 2010: $508,282Net Assets 2010: $7,336,4052010Assets 2011: $7,743,223Liabilities 2011: $544,900Net Assets 2011: $7,198,3232011Assets 2012: $8,272,600Liabilities 2012: $685,899Net Assets 2012: $7,586,7012012Assets 2013: $8,020,707Liabilities 2013: $570,965Net Assets 2013: $7,449,7422013Assets 2014: $9,063,297Liabilities 2014: $566,830Net Assets 2014: $8,496,4672014Assets 2015: $11,145,645Liabilities 2015: $1,225,775Net Assets 2015: $9,919,8702015Assets 2016: $12,452,208Liabilities 2016: $869,309Net Assets 2016: $11,582,8992016Assets 2017: $14,507,671Liabilities 2017: $497,880Net Assets 2017: $14,009,7912017Assets 2018: $15,007,704Liabilities 2018: $776,401Net Assets 2018: $14,231,3032018Assets 2019: $15,763,657Liabilities 2019: $917,207Net Assets 2019: $14,846,4502019Assets 2020: $17,427,315Liabilities 2020: $776,423Net Assets 2020: $16,650,8922020Assets 2021: $19,234,477Liabilities 2021: $722,888Net Assets 2021: $18,511,5892021Assets 2022: $23,160,092Liabilities 2022: $2,511,088Net Assets 2022: $20,649,0042022Assets 2023: $23,632,691Liabilities 2023: $841,222Net Assets 2023: $22,791,4692023Assets 2024: $28,438,465Liabilities 2024: $1,809,901Net Assets 2024: $26,628,5642024Assets 2025: $29,470,395Liabilities 2025: $1,385,851Net Assets 2025: $28,084,5442025

Highlighted filing

2025

Assets$29,470,395
Liabilities$1,385,851
Net Assets$28,084,544
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

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

$20M$15M$10M$5.0M$0Expenses 2010: $9,837,6852010Expenses 2011: $11,291,5082011Expenses 2012: $10,712,9202012Expenses 2013: $10,909,8202013Revenue 2014: $11,622,060Expenses 2014: $10,575,335Net Income 2014: $1,046,7252014Revenue 2015: $11,443,652Expenses 2015: $10,286,216Net Income 2015: $1,157,4362015Revenue 2016: $12,225,680Expenses 2016: $10,562,651Net Income 2016: $1,663,0292016Revenue 2017: $13,841,304Expenses 2017: $11,414,412Net Income 2017: $2,426,8922017Revenue 2018: $11,996,160Expenses 2018: $11,774,648Net Income 2018: $221,5122018Revenue 2019: $11,959,719Expenses 2019: $11,388,104Net Income 2019: $571,6152019Revenue 2020: $12,539,807Expenses 2020: $10,973,219Net Income 2020: $1,566,5882020Revenue 2021: $12,201,357Expenses 2021: $10,340,660Net Income 2021: $1,860,6972021Revenue 2022: $12,684,138Expenses 2022: $10,546,723Net Income 2022: $2,137,4152022Revenue 2023: $13,401,582Expenses 2023: $11,259,117Net Income 2023: $2,142,4652023Revenue 2024: $16,264,339Expenses 2024: $12,427,245Net Income 2024: $3,837,0942024Revenue 2025: $14,407,183Expenses 2025: $12,899,480Net Income 2025: $1,507,7032025

Highlighted filing

2025

Revenue$14,407,183
Expenses$12,899,480
Net Income$1,507,703
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,470,395
Liabilities
$1,385,851
Net assets
$28,084,544
Revenue
$14,407,183
Expenses
$12,899,480
Net income
$1,507,703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$29.5$1.39$28.1$14.4$12.9$1.51
2024Detailed filing. Detailed filing data is available for this year.$28.4$1.81$26.6$16.3$12.4$3.84
2023Detailed filing. Detailed filing data is available for this year.$23.6$0.84$22.8$13.4$11.3$2.14
2022Detailed filing. Detailed filing data is available for this year.$23.2$2.51$20.6$12.7$10.5$2.14
2021Detailed filing. Detailed filing data is available for this year.$19.2$0.72$18.5$12.2$10.3$1.86
2020Detailed filing. Detailed filing data is available for this year.$17.4$0.78$16.7$12.5$11.0$1.57
2019Detailed filing. Detailed filing data is available for this year.$15.8$0.92$14.8$12.0$11.4$0.57
2018Detailed filing. Detailed filing data is available for this year.$15.0$0.78$14.2$12.0$11.8$0.22
2017Detailed filing. Detailed filing data is available for this year.$14.5$0.50$14.0$13.8$11.4$2.43
2016Detailed filing. Detailed filing data is available for this year.$12.5$0.87$11.6$12.2$10.6$1.66
2015Detailed filing. Detailed filing data is available for this year.$11.1$1.23$9.92$11.4$10.3$1.16
2014Detailed filing. Detailed filing data is available for this year.$9.06$0.57$8.50$11.6$10.6$1.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.02$0.57$7.45$10.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.27$0.69$7.59$10.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.74$0.54$7.20$11.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.84$0.51$7.34$9.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 27, 2026
Return Version
2024v5.5
Gross Receipts
$14,407,183
Mission and Program Overview

Mission

First tennessee human resource agency is a governmental agency whose primary exempt purpose is providing human resource programs to the cities and counties of northeast tennessee.

First tennessee human resource agency is a governmental agency whose primary exepmt purpose is providing human resource programs to the cities and counties of northeast tennessee.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$13,944,628$15,824,177▲ $1,879,549
Rtn Earn Endowment Incm Other Fnds$12,534,733$13,240,759▲ $706,026
Cap Stk Tr Prin Current Funds$7,532,024$8,053,436▲ $521,412
Land, Buildings, and Equipment, Net$7,278,665$7,251,298▼ $27,367
Pd in Cap Srpls Land Bldg Eqp Fund$6,561,807$6,790,349▲ $228,542
Pledges and Grants Receivable$3,767,879$3,055,295▼ $712,584
Cash and Non-Interest-Bearing Accounts$1,455,251$1,385,734▼ $69,517
Accounts Receivable$291,652$249,299▼ $42,353
Prepaid Expenses and Deferred Charges$68,252$43,168▼ $25,084
Inventories for Sale or Use$56,774$40,166▼ $16,608
Total Assets$28,438,465$29,470,395▲ $1,031,930
Other Assets Total$1,575,364$1,621,258▲ $45,894
Liabilities
Accounts Payable and Accrued Expenses$1,562,221$1,003,340▼ $558,881
Other Liabilities$247,680$382,511▲ $134,831
Total Liabilities$1,809,901$1,385,851▼ $424,050
Net Assets / Fund Balance
Total Net Assets Fund Balance$26,628,564$28,084,544▲ $1,455,980
Total Liabilities and Net Assets / Fund Balance$28,438,465$29,470,395▲ $1,031,930

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,467,706$4,677,441$7,145,147
Buildings$2,368,555$1,114,644$3,483,199
Leasehold Improvements$1,980,228$249,484$2,229,712
Equipment$306,773$1,832,936$2,139,709
Land$128,036-$128,036
Other Assets Org$1,075,775--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason CodyExecutive DirectorFT$108,506$18,058$126,564

Board Members and Trustees

NameTitle
Jerry JordanChairman
Cal DotyVice-chairman
Alan CorleyDirector
Chuck VestDirector
David HawkDirector
Delisa LafleurDirector
Dennis DealDirector
Garland EvelyDirector
Glenn WhiteDirector
James RileyDirector
Jamie TilsonDirector
Jim SellsDirector
John GibsonDirector
John HunterDirector
Kevin McinturffDirector
Kevin MorrisonDirector
Larry PotterDirector
Lori StatonDirector
Mark De WitteDirector
Mark HuttonDirector
Merrell GrahamDirector
Patty WoodbyDirector
Paul MontgomeryDirector
Richard VenableDirector
Rick CunninghamDirector
Rusty CroweDirector
Steven HarrisonDirector
Thomas HarrisonDirector
William CarterDirector
Joe GrandySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,154,166
Program Service Revenue
$3,203,799
Investment Income
$747,541
Other Revenue
$301,677
All Other Contributions
$476,891
Change in Net Assets
$1,507,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,407,183
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$14,407,183
Total Revenue per Form 990
$14,407,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,865,875
Other Expenses$5,033,605
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,532,902$614,767-$6,147,669
Other Employee Benefits$1,424,884$158,320-$1,583,204
Depreciation Depletion-$978,650-$978,650
All Other Expenses$696,388$32,843-$729,231
Fees for Services Other$337,906$37,545-$375,451
Other Expenses$281,222--$281,222
Insurance$248,650$27,628-$276,278
Current Officers, Directors, Trustees, and Key Employees-$135,002-$135,002
Occupancy$121,049$13,450-$134,499
Travel$90,522$10,058-$100,580
Interest$27,908--$27,908
Total Functional Expenses$10,891,217$2,008,263$0$12,899,480

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,899,478
Total Expenses per Audited Statements$12,899,478
Total Expenses per Form 990$12,899,478
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$212,051
Deferred Inflows Related to Pensions$170,460
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 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
Yes
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

“A complete copy of the organization's final form 990 (including all required schedules), as ultimately filed with the irs, was provided to each person who was a voting member of the governing body at the time the form 990 was provided, whether in paper or electronic form, before its filing with the irs.”

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

“The policy is primarily based on self-reporting disclosure. Conflict of interest statements are updated annually and are kept on file within our human resources department for monitoring. Human resources will notify the executive director or board of any apparent concerns, if they exist.”

Form 990, Part VI, Section B, Line 15

“For the top official, the board of directors has historically done a salary study/review and paid a third party hr advisory firm to make sure it is comparable to similar positions with not-for-profits in the area. For the officers, human resources reviews salary data for comparability to similar positions with not-for-profits in the area. The agency has historically hired an outside consultant every 2-3 years to review all the salaries/pay scale in the organization to make sure it is not out of line.”

Form 990, Part VI, Section C, Line 19

“The organization makes all governing documents, conflict of interest policy, and financial statements available upon request at its office.”

Filing and Contact Details

Filer

Filer Name
First Tennessee Human Resource Agency
EIN
62-0928394
Phone
4234618200
Address
704 ROLLING HILLS DRIVE, JOHNSON CITY, TN 37604

Signing Officer

Name
Jason V Cody
Title
Executive Director
Phone
4234618283
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason V Cody
Formed
1974
Legal Domicile
Tn
Voting Board Members
30
Independent Board Members
30
Employees
318
Volunteers
500

Preparer

Firm
Blackburn Childers & Steagall Plc
Address
541 SID MARTIN ROAD SUITE C, JOHNSON CITY, TN 37615
Preparer
Sarah Presnell
Phone
4232824511
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“RESTATEMENT -51,723.”

990-12; PART XI, LINE 1

“Because this is a governmental agency, it uses the modified accrual basis.”

Form 990, Part XII, Financial Statements and Reporting, Line 2C

“Responsibility for oversight of audit and selection of independent accountant is done by the board, and this process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Note 10 - contingencies and uncertainties since the agency is a non-profit under irc section 501(c)(3), they file a form 990 annually. Although the agency does not follow financial accounting standards board (fasb) accounting standards codification (asc) guidance for their accounting, they do follow fasb asc guidance on accounting for uncertainty in income taxes recognized in an organization's financial statements. As of june 30, 2025, the agency had no uncertain tax positions that qualify for either recognition or disclosure in the agency's financial statements. The agency's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the financial statements. No interest or penalties were recorded during the year ended june 30, 2025.”

Raw XML AppendixShowing 400 of 623 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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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0FIRST TENNESSEE HUMAN RESOURCE AGENCY IS A GOVERNMENTAL AGENCY WHOSE PRIMARY EXEPMT PURPOSE IS PROVIDING HUMAN RESOURCE PROGRAMS TO THE CITIES AND COUNTIES OF NORTHEAST TENNESSEE.
IRS990/AllOtherContributionsAmt0476891
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IRS990/Desc0THE AGENCY PROVIDES HUMAN RESOURCE PROGRAMS TO THE CITIES AND COUNTIES OF NORTHEAST TENNESSEE. THE AGENCY'S PROGRAMS ARE FUNDED BY FEDERAL, STATE, AND LOCAL CONTRIBUTIONS AND PRIMARILY CONSIST OF TRANSPORTATION SERVICES, NUTRITIONAL PROGRAMS, FAMILY SUPPORT SERVICES, AND ADULT DAY CARE SERVICES.
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IRS990/Form990PartVIISectionAGrp/PersonNm1KEVIN MORRISON
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IRS990/Form990PartVIISectionAGrp/PersonNm3WILLIAM CARTER
IRS990/Form990PartVIISectionAGrp/PersonNm4DELISA LAFLEUR
IRS990/Form990PartVIISectionAGrp/PersonNm5JOE GRANDY
IRS990/Form990PartVIISectionAGrp/PersonNm6DENNIS DEAL
IRS990/Form990PartVIISectionAGrp/PersonNm7JIM SELLS
IRS990/Form990PartVIISectionAGrp/PersonNm8CHUCK VEST
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IRS990/Form990PartVIISectionAGrp/PersonNm13MERRELL GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm14PATTY WOODBY
IRS990/Form990PartVIISectionAGrp/PersonNm15JERRY JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm16GLENN WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm17MARK DE WITTE
IRS990/Form990PartVIISectionAGrp/PersonNm18LARRY POTTER
IRS990/Form990PartVIISectionAGrp/PersonNm19CAL DOTY
IRS990/Form990PartVIISectionAGrp/PersonNm20RICK CUNNINGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm21KEVIN MCINTURFF
IRS990/Form990PartVIISectionAGrp/PersonNm22JAMIE TILSON
IRS990/Form990PartVIISectionAGrp/PersonNm23LORI STATON
IRS990/Form990PartVIISectionAGrp/PersonNm24STEVEN HARRISON
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30EXECUTIVE DIRECTOR
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