Civic Intelligence

Associated General Contractors of East Tennessee

990 • Fiscal year 2017 • EIN 62-0994727

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 26, 2018

101 West 21st StreetChattanooga, TN 37408

(423) 265-1111

Siviq Scores

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

Liabilities / Assets

55th percentile

0.20x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

0.61x

Higher debt load relative to revenue than 87% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

26th percentile

-1.8%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

52nd percentile

$144,768

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

29th percentile

-0.5%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

4.6%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,430,336

Down $13,435 (-0.5%) from 2016

Net Assets

Up

$1,933,456

Up $4,828 (+0.3%) from 2016

Liabilities

Down

$496,880

Down $18,263 (-3.5%) from 2016

Revenue

Up

$811,991

Up $35,440 (+4.6%) from 2016

Expenses

Up

$826,697

Up $35,230 (+4.5%) from 2016

Net Income

Up

-$14,706

Up $210 (+1.4%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $2,278,897Liabilities 2012: $477,524Net Assets 2012: $1,801,3732012Assets 2013: $2,378,074Liabilities 2013: $492,180Net Assets 2013: $1,885,8942013Assets 2014: $2,397,729Liabilities 2014: $496,643Net Assets 2014: $1,901,0862014Assets 2015: $2,415,808Liabilities 2015: $490,266Net Assets 2015: $1,925,5422015Assets 2016: $2,443,771Liabilities 2016: $515,143Net Assets 2016: $1,928,6282016Assets 2017: $2,430,336Liabilities 2017: $496,880Net Assets 2017: $1,933,4562017Assets 2018: $2,368,216Liabilities 2018: $414,616Net Assets 2018: $1,953,6002018Assets 2019: $3,099,336Liabilities 2019: $489,846Net Assets 2019: $2,609,4902019Assets 2020: $3,102,453Liabilities 2020: $433,065Net Assets 2020: $2,669,3882020Assets 2021: $3,305,179Liabilities 2021: $467,299Net Assets 2021: $2,837,8802021Assets 2022: $3,723,637Liabilities 2022: $526,661Net Assets 2022: $3,196,9762022Assets 2023: $3,844,617Liabilities 2023: $898,058Net Assets 2023: $2,946,5592023Assets 2024: $3,685,468Liabilities 2024: $718,143Net Assets 2024: $2,967,3252024Assets 2025: $3,722,180Liabilities 2025: $783,776Net Assets 2025: $2,938,4042025

Highlighted filing

2017

Assets$2,430,336
Liabilities$496,880
Net Assets$1,933,456

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $659,4352012Expenses 2013: $602,6242013Revenue 2014: $649,743Expenses 2014: $664,479Net Income 2014: -$14,7362014Revenue 2015: $716,688Expenses 2015: $692,298Net Income 2015: $24,3902015Revenue 2016: $776,551Expenses 2016: $791,467Net Income 2016: -$14,9162016Revenue 2017: $811,991Expenses 2017: $826,697Net Income 2017: -$14,7062017Revenue 2018: $774,677Expenses 2018: $774,688Net Income 2018: -$112018Revenue 2019: $1,357,617Expenses 2019: $774,609Net Income 2019: $583,0082019Revenue 2020: $598,085Expenses 2020: $580,828Net Income 2020: $17,2572020Revenue 2021: $592,067Expenses 2021: $564,547Net Income 2021: $27,5202021Revenue 2022: $1,313,763Expenses 2022: $797,157Net Income 2022: $516,6062022Revenue 2023: $749,711Expenses 2023: $1,017,310Net Income 2023: -$267,5992023Revenue 2024: $862,186Expenses 2024: $970,337Net Income 2024: -$108,1512024Revenue 2025: $1,028,286Expenses 2025: $1,046,655Net Income 2025: -$18,3692025

Highlighted filing

2017

Revenue$811,991
Expenses$826,697
Net Income-$14,706
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 26, 2018
Return Version
2016v3.0
Gross Receipts
$811,991
Mission and Program Overview

Mission

To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area

To promote and strengthen understanding & cooperation in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,120,024$1,232,256▲ $112,232
Investments Other Securities$501,113$553,478▲ $52,365
Land, Buildings, and Equipment, Net$494,245$467,687▼ $26,558
Accounts Receivable$187,471$176,365▼ $11,106
Savings and Temporary Cash Investments$140,368$0▼ $140,368
Total Assets$2,443,771$2,430,336▼ $13,435
Other Assets Total$550$550→ $0
Liabilities
Deferred Revenue$423,825$401,156▼ $22,669
Accounts Payable and Accrued Expenses$91,318$95,724▲ $4,406
Total Liabilities$515,143$496,880▼ $18,263
Net Assets / Fund Balance
Unrestricted Net Assets$1,928,628$1,933,456▲ $4,828
Total Net Assets Fund Balance$1,928,628$1,933,456▲ $4,828
Total Liabilities and Net Assets / Fund Balance$2,443,771$2,430,336▼ $13,435

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$291,873$217,507$509,380
Equipment$84,966$125,540$210,506
Land$89,424-$89,424
Other Land Buildings$1,424$3,237$4,661
Other Securities$126,766--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roger TuderPast PresidentFT$144,768$144,768
Timothy J McgheePast PresidentFT$10,000$10,000

Board Members and Trustees

NameTitle
Jimmy LailChairman
Arch WillinghamImmediate Past Chairman
Leslie GowerPresident/CEO
Ryan DillardSr. Vice Chairman
Nic CornelisonVice Chairman
Randy WilsonAffiliate Director
Jim BivensAssociate Director
Turner WoodAssociate Director
William TuttonAssociate Director
Calvin BallGeneral Contractor Director
Jamie ThomasGeneral Contractor Director
Jerod GilleyGeneral Contractor Director
Todd MayseGeneral Contractor Director
Ty EdwardsSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$299,741
Program Service Revenue
$442,552
Investment Income
$61,298
Other Revenue
$8,400
Change in Net Assets
$-14,706

Audited Revenue Reconciliation

Revenue per Audited Statements
$811,991
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$811,991
Total Revenue per Form 990
$811,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$435,364
Other Expenses$361,333
Grants and Similar Amounts Paid$30,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$192,712--$192,712
Current Officers, Directors, Trustees, and Key Employees$154,769--$154,769
All Other Expenses$57,102--$57,102
Depreciation Depletion$41,951--$41,951
Conferences and Meetings$36,622--$36,622
Pension Plan Contributions$35,000--$35,000
Other Employee Benefits$31,555--$31,555
Grants to Domestic Orgs$30,000--$30,000
Office Expenses$21,570--$21,570
Payroll Taxes$21,328--$21,328
Travel$20,341--$20,341
Other Expenses$20,297--$20,297
Fees for Services Accounting$6,030--$6,030
Fees for Service Investment Mgmnt Fees$5,884--$5,884
Insurance$3,560--$3,560
Total Functional Expenses$826,697$0$0$826,697

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$826,697
Total Expenses per Audited Statements$826,697
Total Expenses per Form 990$826,697
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Foundation of Greater ChattanoogaChattanooga, TN-To Provide Education and Scholarships for the Community Foundation.$30,000
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 copy of the 990 is given to each board member upon completion at the monthly board meeting for review. If the board does not feel any changes need to be made to the 990 then the executive assistant subsequently files the 990.

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

The organization consistently monitors and enforces the conflict of interest policy. Each employee or board member is able to go to the president if they feel an issue arises that would cause a conflict of interest. The president subsequently deals with each issue on a case by case basis.

Form 990, Part VI, Section B, Line 15

The executive committee determines the president's salary annually. In regards to other employees, the president makes a recommendation to the executive committee for salary adjustments and the executive committee either approves or denies the request.

Form 990, Part VI, Section C, Line 18

The organization makes its 990 and 990-t available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Associated General Contractors
EIN
62-0994727
Phone
4232651111
Address
101 WEST 21ST STREET, CHATTANOOGA, TN 37408

Signing Officer

Name
Leslie Gower
Title
President
Phone
4232651111
Signed
2018-04-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie Gower
Formed
1973
Legal Domicile
Tn
Voting Board Members
13
Independent Board Members
13
Employees
7
Volunteers
0

Preparer

Firm
Lbmc Pc
Address
605 CHESTNUT STREET SUITE 1100, CHATTANOOGA, TN 37450
Preparer
Charles W Tomlin
Phone
4237566585
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Reclassification of net assets due to board designations -48,415.

Financial Statement Notes

PART X, LINE 2:

SEE PART XIII

Part X, Line 2

The organization implemented the accounting guidance for uncertainty in income taxes using the provisions of fasb asc topic 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. Such tax positions initially and subsequently need to be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The adoption of fasb asc 740 did not have material impact on the organization's financial statements. The organization has concluded that there are no significant uncertain tax positions requiring disclosure, and there are no material amounts of unrecognized tax benefits. The organization's evaluation was performed for the tax years ended june 30, 2015 through june 30, 2017, the years that remain subject to examination by major tax jurisdictions as of june 30, 2017.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4SR. VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIRMAN
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt03560
IRS990/InsuranceGrp/TotalAmt03560
IRS990/InvestmentIncomeGrp/ExclusionAmt061298
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt061298
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0501113
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0553478
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0346284
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0494245
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0467687
IRS990/LandBldgEquipCostOrOtherBssAmt0813971
IRS990/LegalDomicileStateCd0TN
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0299741
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE AND STRENGTHEN UNDERSTANDING & COOPERATION IN THE CONSTRUCTION INDUSTRY IN THE CHATTANOOGA, TN AREA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01928628
IRS990/NetAssetsOrFundBalancesEOYAmt01933456
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08400
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08400
IRS990/NetUnrelatedBusTxblIncmAmt0-42298
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt021570
IRS990/OfficeExpensesGrp/TotalAmt021570
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0550
IRS990/OtherAssetsTotalGrp/EOYAmt0550
IRS990/OtherChangesInNetAssetsAmt0-48415
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031555
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031555
IRS990/OtherExpensesGrp/Desc0AGCA FEE
IRS990/OtherExpensesGrp/Desc1INDUSTRY PROMOTION
IRS990/OtherExpensesGrp/Desc2MEMBERS ACTIVITIES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/ProgramServicesAmt060000
IRS990/OtherExpensesGrp/ProgramServicesAmt154659
IRS990/OtherExpensesGrp/ProgramServicesAmt233317
IRS990/OtherExpensesGrp/ProgramServicesAmt320297
IRS990/OtherExpensesGrp/TotalAmt060000
IRS990/OtherExpensesGrp/TotalAmt154659
IRS990/OtherExpensesGrp/TotalAmt233317
IRS990/OtherExpensesGrp/TotalAmt320297
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0192712
IRS990/OtherSalariesAndWagesGrp/TotalAmt0192712
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt021328
IRS990/PayrollTaxesGrp/TotalAmt021328
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt035000
IRS990/PensionPlanContributionsGrp/TotalAmt035000
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0LESLIE GOWER
IRS990/PriorPeriodAdjustmentsAmt067949
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4541860
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1PLAN ROOM USAGE
IRS990/ProgramServiceRevenueGrp/Desc2SAFETY PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3MEMBER ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt082600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt178585
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0130107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt199566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt278585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt338575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt437175
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt047507
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt199566
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt237175
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE INFORMATION ON FUTURE CONSTRUCTION CONTRACTS TO MEMBERSHIP.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0226546
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0184248
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROMOTE JOB SAFETY THROUGH CONTINUING EDUCATION AND EXHIBITS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0102750
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt078585
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0281872
IRS990/PYGrantsAndSimilarPaidAmt036750
IRS990/PYInvestmentIncomeAmt014207
IRS990/PYOtherExpensesAmt0364175
IRS990/PYOtherRevenueAmt08400
IRS990/PYProgramServiceRevenueAmt0472072
IRS990/PYRevenuesLessExpensesAmt0-14916
IRS990/PYSalariesCompEmpBnftPaidAmt0390542
IRS990/PYTotalExpensesAmt0791467
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0776551
IRS990/ReconcilationRevenueExpnssAmt0-14706
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08400
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0549159
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0140368
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0399307
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES MONIES FOR POLITICAL CANDIDATES THAT WILL HELP THE ORGANIZATION FURTHER ITS MISSION.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleD/BuildingsGrp/BookValueAmt0291873
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0217507
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0509380
IRS990ScheduleD/EquipmentGrp/BookValueAmt084966
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125540
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0210506
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0826697
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt089424
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089424
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01424
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03237
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04661
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0426712
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1126766
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT - THE JUMPER GROUP
IRS990ScheduleD/OtherSecuritiesGrp/Desc1UNREALIZED GAIN/LOSS - JG
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0811991
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SEE PART XIII
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. THE ADOPTION OF FASB ASC 740 DID NOT HAVE MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED JUNE 30, 2015 THROUGH JUNE 30, 2017, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0467687
IRS990ScheduleD/TotalBookValueSecuritiesAmt0553478
IRS990ScheduleD/TotalExpensesPerForm990Amt0826697
IRS990ScheduleD/TotalRevenuePerForm990Amt0811991
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0811991
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0826697
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt030000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE EDUCATION AND SCHOLARSHIPS FOR THE COMMUNITY FOUNDATION.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMMUNITY FOUNDATION OF GREATER CHATTANOOGA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01270 MARKET STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHATTANOOGA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd037402
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS GIVEN TO EACH BOARD MEMBER UPON COMPLETION AT THE MONTHLY BOARD MEETING FOR REVIEW. IF THE BOARD DOES NOT FEEL ANY CHANGES NEED TO BE MADE TO THE 990 THEN THE EXECUTIVE ASSISTANT SUBSEQUENTLY FILES THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY. EACH EMPLOYEE OR BOARD MEMBER IS ABLE TO GO TO THE PRESIDENT IF THEY FEEL AN ISSUE ARISES THAT WOULD CAUSE A CONFLICT OF INTEREST. THE PRESIDENT SUBSEQUENTLY DEALS WITH EACH ISSUE ON A CASE BY CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE DETERMINES THE PRESIDENT'S SALARY ANNUALLY. IN REGARDS TO OTHER EMPLOYEES, THE PRESIDENT MAKES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE FOR SALARY ADJUSTMENTS AND THE EXECUTIVE COMMITTEE EITHER APPROVES OR DENIES THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS 990 AND 990-T AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RECLASSIFICATION OF NET ASSETS DUE TO BOARD DESIGNATIONS -48,415.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.72$0.78$2.94$1.03$1.05$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.72$2.97$0.86$0.97$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$0.90$2.95$0.75$1.02$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$0.53$3.20$1.31$0.80$0.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.47$2.84$0.59$0.56$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.43$2.67$0.60$0.58$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.49$2.61$1.36$0.77$0.58
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.41$1.95$0.77$0.77$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.43$0.50$1.93$0.81$0.83$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.44$0.52$1.93$0.78$0.79$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.42$0.49$1.93$0.72$0.69$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.50$1.90$0.65$0.66$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.49$1.89$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.48$1.80$0.66
Peer Organizations

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