Civic Intelligence

County Officials Association of Tn

EIN 62-1512393 • 501(c)6 • Nashville, TN

Profile

To provide information & education for county elected & appointed officials including updates & changes in state law governing the operations of each county elected & appointed office.

226 Anne Dallas Dudley Blvd Ste 200Nashville, TN 37219-1813

www.coatn.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

26th percentile

-4.6%

Higher net margin than 26% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

35th percentile

-1.3%

Faster asset growth than 35% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-3.0%

Faster revenue growth than 29% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$767,502

Down $10,027 (-1.3%) from 2023

Liabilities

Up

$20,913

Up $16,037 (+329%) from 2023

Net Assets

Down

$746,589

Down $26,064 (-3.4%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin26th percentile

Revenue

Down

$571,493

Down $17,654 (-3.0%) from 2023

Expenses

Down

$597,557

Down $13,009 (-2.1%) from 2023

Net Income

Down

-$26,064

Down $4,645 (-22%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$1.0M$500K$0Assets 2010: $373,071Liabilities 2010: $0Net Assets 2010: $373,0712010Assets 2011: $387,049Liabilities 2011: $0Net Assets 2011: $387,0492011Assets 2012: $435,164Liabilities 2012: $0Net Assets 2012: $435,1642012Assets 2013: $465,570Liabilities 2013: $2,250Net Assets 2013: $463,3202013Assets 2014: $468,759Liabilities 2014: $0Net Assets 2014: $468,7592014Assets 2015: $485,110Liabilities 2015: $0Net Assets 2015: $485,1102015Assets 2016: $582,086Liabilities 2016: $76,577Net Assets 2016: $505,5092016Assets 2017: $483,993Liabilities 2017: $2,308Net Assets 2017: $481,6852017Assets 2018: $751,984Liabilities 2018: $2,533Net Assets 2018: $749,4512018Assets 2019: $763,846Liabilities 2019: $7,789Net Assets 2019: $756,0572019Assets 2020: $805,561Liabilities 2020: $13,429Net Assets 2020: $792,1322020Assets 2021: $806,040Liabilities 2021: $13,429Net Assets 2021: $792,6112021Assets 2022: $807,718Liabilities 2022: $13,646Net Assets 2022: $794,0722022Assets 2023: $777,529Liabilities 2023: $4,876Net Assets 2023: $772,6532023Assets 2024: $767,502Liabilities 2024: $20,913Net Assets 2024: $746,5892024

Highlighted filing

2024

Assets$767,502
Liabilities$20,913
Net Assets$746,589
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $209,7292010Revenue 2011: $217,998Expenses 2011: $204,020Net Income 2011: $13,9782011Expenses 2012: $206,7432012Revenue 2013: $251,240Expenses 2013: $227,516Net Income 2013: $23,7242013Revenue 2014: $244,756Expenses 2014: $239,317Net Income 2014: $5,4392014Revenue 2015: $269,724Expenses 2015: $253,373Net Income 2015: $16,3512015Revenue 2016: $292,933Expenses 2016: $272,534Net Income 2016: $20,3992016Revenue 2017: $311,296Expenses 2017: $335,120Net Income 2017: -$23,8242017Revenue 2018: $477,239Expenses 2018: $510,111Net Income 2018: -$32,8722018Revenue 2019: $508,395Expenses 2019: $501,789Net Income 2019: $6,6062019Revenue 2020: $430,321Expenses 2020: $394,247Net Income 2020: $36,0742020Revenue 2021: $599,828Expenses 2021: $599,349Net Income 2021: $4792021Revenue 2022: $653,955Expenses 2022: $652,494Net Income 2022: $1,4612022Revenue 2023: $589,147Expenses 2023: $610,566Net Income 2023: -$21,4192023Revenue 2024: $571,493Expenses 2024: $597,557Net Income 2024: -$26,0642024

Highlighted filing

2024

Revenue$571,493
Expenses$597,557
Net Income-$26,064
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$767,502
Liabilities
$20,913
Net assets
$746,589
Revenue
$571,493
Expenses
$597,557
Net income
-$26,064
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.68$0.21$7.47$5.71$5.98$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.78$0.05$7.73$5.89$6.11$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.08$0.14$7.94$6.54$6.52$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.06$0.13$7.93$6.00$5.99$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.06$0.13$7.92$4.30$3.94$0.36
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.64$0.08$7.56$5.08$5.02$0.07
2018Summary only. Only limited summary data is available for this year.$7.52$0.03$7.49$4.77$5.10$0.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$0.02$4.82$3.11$3.35$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.82$0.77$5.06$2.93$2.73$0.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$0.00$4.85$2.70$2.53$0.16
2014Detailed filing. Detailed filing data is available for this year.$4.69$0.00$4.69$2.45$2.39$0.05
2013Detailed filing. Detailed filing data is available for this year.$4.66$0.02$4.63$2.51$2.28$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.00$4.35$2.07
2011Summary only. Only limited summary data is available for this year.$3.87$0.00$3.87$2.18$2.04$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$2.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 10, 2025
Return Version
2024v5.2
Gross Receipts
$571,493
Mission and Program Overview

Mission

Provides information & education for county officials.

To provide information & education for county elected & appointed officials including updates & changes in state law governing the operations of each county elected & appointed office.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$772,653$746,589▼ $26,064
Prepaid Expenses and Deferred Charges$303,336$325,765▲ $22,429
Cash and Non-Interest-Bearing Accounts$102,716$216,465▲ $113,749
Accounts Receivable$51,800$146,531▲ $94,731
Savings and Temporary Cash Investments$319,677$78,741▼ $240,936
Total Assets$777,529$767,502▼ $10,027
Liabilities
Accounts Payable and Accrued Expenses$4,876$20,913▲ $16,037
Total Liabilities$4,876$20,913▲ $16,037
Net Assets / Fund Balance
Total Net Assets Fund Balance$772,653$746,589▼ $26,064
Total Liabilities and Net Assets / Fund Balance$777,529$767,502▼ $10,027
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
James M ForbessPresident
Benjamin RodgersExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$445,210
Program Service Revenue
$118,106
Investment Income
$8,177
Other Revenue
$0
Change in Net Assets
$-26,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$433,694
Other Expenses$163,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,283$108,283-$216,566
Current Officers, Directors, Trustees, and Key Employees$63,512$63,512-$127,024
Other Employee Benefits$31,662$31,661-$63,323
Occupancy-$47,650-$47,650
Conferences and Meetings-$42,738-$42,738
Travel-$31,025-$31,025
Payroll Taxes$13,391$13,390-$26,781
Insurance-$10,640-$10,640
Fees for Services Accounting-$8,900-$8,900
Office Expenses-$7,669-$7,669
Other Expenses-$6,349-$6,349
Fees for Services Legal-$6,085-$6,085
Total Functional Expenses$216,848$380,709$0$597,557
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The board is composed of elected county officials. All members are elected by the membership in attendance at the annual meeting. The membership includes 475 elected & appointed ounty officials representing the 95 counties of tn.”

Member election for additional members Part VI line 7A

“The board is composed of elected county officials. All members are elected by the membership in attendance at the annual meeting. The membership includes 475 elected & appointed county officials representing the 95 counties of tn.”

Form 990 governing body review Part VI line 11

“Form 990 is discussed annually at board of directors meeting & copies are made avaiable for memebership to review. Also membership is advised that form 990 is available for reveiw during normal business hours.”

Officer director etc mailing address Part VI line 9

“President james michael forbess: 1801 s college st; covington, tn 38019”

Governing documents etc available to public Part VI line 19

“Documents are avialbe in the board office & provided to any citizen or member upon request.”

Filing and Contact Details

Filer

Filer Name
County Officials Association of Tn
EIN
62-1512393
In Care Of
% BENJAMIN RODGERS
Phone
6152536700
Address
226 ANNE DALLAS DUDLEY BLVD STE 200, NASHVILLE, TN 37219-1813
Doing Business As
Coat

Signing Officer

Name
Benjamin Rodgers
Title
Executive Director
Phone
6155490854
Signed
2025-10-10
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Tn
Voting Board Members
23
Independent Board Members
0
Employees
5

Preparer

Firm
L Shawn Francisco Ea
Address
PO BOX 701, GLEASON, TN 38229
Preparer
L Shawn Francisco Ea
Phone
7312346314
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Prepaid expense deferred charges $325,765. Retirement funds deposited with tn state treasury who administers the state retirement system. These funds are collected by the state treasurer for the payment of state retirement benefits for current & past employees. This is required by the governmental accounting standards boards statement no 74 & no 75.”

Raw XML Appendix281 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04876
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020913
IRS990/AccountsReceivableGrp/BOYAmt051800
IRS990/AccountsReceivableGrp/EOYAmt0146531
IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE INFORMATION & EDUCATION FOR COUNTY ELECTED & APPOINTED OFFICIALS INCLUDING UPDATES & CHANGES IN STATE LAW GOVERNING THE OPERATIONS OF EACH COUNTY ELECTED & APPOINTED OFFICE.
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BENJAMIN RODGERS
IRS990/BooksInCareOfDetail/PhoneNum06152536700
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0226 ANNE DALLAS DUDLEY BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0NASHVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0372191813
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0102716
IRS990/CashNonInterestBearingGrp/EOYAmt0216465
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt063512
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt063512
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0127024
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt042738
IRS990/ConferencesMeetingsGrp/TotalAmt042738
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0445210
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08177
IRS990/CYOtherExpensesAmt0163863
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0118106
IRS990/CYRevenuesLessExpensesAmt0-26064
IRS990/CYSalariesCompEmpBnftPaidAmt0433694
IRS990/CYTotalExpensesAmt0597557
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0571493
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDED INFORMATION & EDUCATIONAL OPPORTUNITIES INCLUDING UPDATES OF CHANGES IN LAWS GOVERNING THE OPERATIONS OF EACH COUNTY OFFICE IN EACH OF TNS 95 COUNTY GOVERNMENTS & INTERESTED CITIZENS OF THE STATE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0COAT
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0216848
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08900
IRS990/FeesForServicesAccountingGrp/TotalAmt08900
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06085
IRS990/FeesForServicesLegalGrp/TotalAmt06085
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES M FORBESS
IRS990/Form990PartVIISectionAGrp/PersonNm1BENJAMIN RODGERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0571493
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010640
IRS990/InsuranceGrp/TotalAmt010640
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08177
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt08177
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0433534
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE INFORMATION & EDUCATION FOR COUNTY ELECTED & APPOINTED OFFICIALS INCLUDING UPDATES & CHANGES IN STATE LAW GOVERNING THE OPERATIONS OF EACH COUNTY ELECTED & APPOINTED OFFICE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0772653
IRS990/NetAssetsOrFundBalancesEOYAmt0746589
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt047650
IRS990/OccupancyGrp/TotalAmt047650
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07669
IRS990/OfficeExpensesGrp/TotalAmt07669
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031661
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031662
IRS990/OtherEmployeeBenefitsGrp/TotalAmt063323
IRS990/OtherExpensesGrp/Desc0TELEPHONE EXPENSE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02807
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IRS990/OtherExpensesGrp/TotalAmt02807
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0108283
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0108283
IRS990/OtherSalariesAndWagesGrp/TotalAmt0216566
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013390
IRS990/PayrollTaxesGrp/ProgramServicesAmt013391
IRS990/PayrollTaxesGrp/TotalAmt026781
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0303336
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0325765
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/Desc0VENDORS & SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0118106
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0118106
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0409667
IRS990/PYInvestmentIncomeAmt015456
IRS990/PYOtherExpensesAmt0143241
IRS990/PYProgramServiceRevenueAmt0164024
IRS990/PYRevenuesLessExpensesAmt0-21419
IRS990/PYSalariesCompEmpBnftPaidAmt0467325
IRS990/PYTotalExpensesAmt0610566
IRS990/PYTotalRevenueAmt0589147
IRS990/ReconcilationRevenueExpnssAmt0-26064
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt011676
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0772653
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0746589
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0319677
IRS990/SavingsAndTempCashInvstGrp/EOYAmt078741
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD IS COMPOSED OF ELECTED COUNTY OFFICIALS. ALL MEMBERS ARE ELECTED BY THE MEMBERSHIP IN ATTENDANCE AT THE ANNUAL MEETING. THE MEMBERSHIP INCLUDES 475 ELECTED & APPOINTED OUNTY OFFICIALS REPRESENTING THE 95 COUNTIES OF TN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS COMPOSED OF ELECTED COUNTY OFFICIALS. ALL MEMBERS ARE ELECTED BY THE MEMBERSHIP IN ATTENDANCE AT THE ANNUAL MEETING. THE MEMBERSHIP INCLUDES 475 ELECTED & APPOINTED COUNTY OFFICIALS REPRESENTING THE 95 COUNTIES OF TN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS DISCUSSED ANNUALLY AT BOARD OF DIRECTORS MEETING & COPIES ARE MADE AVAIABLE FOR MEMEBERSHIP TO REVIEW. ALSO MEMBERSHIP IS ADVISED THAT FORM 990 IS AVAILABLE FOR REVEIW DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRESIDENT JAMES MICHAEL FORBESS: 1801 S COLLEGE ST; COVINGTON, TN 38019
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVIALBE IN THE BOARD OFFICE & PROVIDED TO ANY CITIZEN OR MEMBER UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PREPAID EXPENSE DEFERRED CHARGES $325,765. RETIREMENT FUNDS DEPOSITED WITH TN STATE TREASURY WHO ADMINISTERS THE STATE RETIREMENT SYSTEM. THESE FUNDS ARE COLLECTED BY THE STATE TREASURER FOR THE PAYMENT OF STATE RETIREMENT BENEFITS FOR CURRENT & PAST EMPLOYEES. THIS IS REQUIRED BY THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDS STATEMENT NO 74 & NO 75.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
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