Civic Intelligence

Southeastern Climbers Coalition Inc.

990 • Fiscal year 2022 • EIN 62-1548337

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 06, 2023

Organization Profilewww.seclimbers.org
PO Box 3324Chattanooga, TN 37404

(205) 260-7340

Siviq Scores

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

Liabilities / Assets

87th percentile

0.34x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

81st percentile

33%

Higher net margin than 81% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

52nd percentile

2.3%

Faster asset growth than 52% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

71st percentile

45%

Faster revenue growth than 71% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$303,658

Up $6,802 (+2.3%) from 2021

Net Assets

Up

$200,248

Up $65,892 (+49%) from 2021

Liabilities

Down

$103,410

Down $59,090 (-36%) from 2021

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin81st percentile

Revenue

Up

$294,001

Up $91,849 (+45%) from 2021

Expenses

Up

$196,630

Up $19,051 (+11%) from 2021

Net Income

Up

$97,371

Up $72,798 (+296%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$600K$400K$200K$0Assets 2010: $121,567Liabilities 2010: $0Net Assets 2010: $121,5672010Assets 2012: $41,507Liabilities 2012: $02012Assets 2013: $60,542Liabilities 2013: $02013Assets 2014: $66,649Liabilities 2014: $02014Assets 2015: $74,812Liabilities 2015: $02015Assets 2016: $114,016Liabilities 2016: $152,8822016Assets 2017: $64,965Liabilities 2017: $105,7502017Assets 2018: $65,639Liabilities 2018: $69,9662018Assets 2019: $88,578Liabilities 2019: $31,553Net Assets 2019: $57,0252019Assets 2020: $130,378Liabilities 2020: $20,595Net Assets 2020: $109,7832020Assets 2021: $296,856Liabilities 2021: $162,500Net Assets 2021: $134,3562021Assets 2022: $303,658Liabilities 2022: $103,410Net Assets 2022: $200,2482022Assets 2023: $480,259Liabilities 2023: $176,931Net Assets 2023: $303,3282023Assets 2024: $503,298Liabilities 2024: $136,450Net Assets 2024: $366,8482024

Highlighted filing

2022

Assets$303,658
Liabilities$103,410
Net Assets$200,248
Open 2022 Filing

Operations Trend

Revenue Growth71st percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $19,580Expenses 2010: $19,084Net Income 2010: $4962010Revenue 2012: $63,799Expenses 2012: $67,208Net Income 2012: -$3,4092012Revenue 2013: $138,273Expenses 2013: $119,238Net Income 2013: $19,0352013Revenue 2014: $93,895Expenses 2014: $87,788Net Income 2014: $6,1072014Revenue 2015: $87,661Expenses 2015: $79,498Net Income 2015: $8,1632015Revenue 2016: $170,371Expenses 2016: $284,049Net Income 2016: -$113,6782016Revenue 2017: $130,992Expenses 2017: $132,911Net Income 2017: -$1,9192017Revenue 2018: $180,606Expenses 2018: $144,148Net Income 2018: $36,4582018Revenue 2019: $185,309Expenses 2019: $123,957Net Income 2019: $61,3522019Revenue 2020: $210,873Expenses 2020: $158,115Net Income 2020: $52,7582020Revenue 2021: $202,152Expenses 2021: $177,579Net Income 2021: $24,5732021Revenue 2022: $294,001Expenses 2022: $196,630Net Income 2022: $97,3712022Revenue 2023: $478,556Expenses 2023: $375,476Net Income 2023: $103,0802023Revenue 2024: $289,060Expenses 2024: $225,540Net Income 2024: $63,5202024

Highlighted filing

2022

Revenue$294,001
Expenses$196,630
Net Income$97,371
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 6, 2023
Return Version
2022v5.0
Gross Receipts
$294,001
Mission and Program Overview

Mission

To preserve climbing areas in the southeast for future generations to enjoy. The organization works hand in hand with the access fund, trust for public land and national park services.

To preserve climbing areas in the southeast for future generations to enjoy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$162,628$162,985▲ $357
Cash and Non-Interest-Bearing Accounts$134,228$140,673▲ $6,445
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$296,856$303,658▲ $6,802
Other Assets Total$0--
Liabilities
Unsecured Notes Loans Payable$162,500$103,410▼ $59,090
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$162,500$103,410▼ $59,090
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$132,356$113,614▼ $18,742
Net Assets With Donor Restrictions$2,000$86,634▲ $84,634
Total Net Assets Fund Balance$134,356$200,248▲ $65,892
Total Liabilities and Net Assets / Fund Balance$296,856$303,658▲ $6,802

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$162,985-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Jeff MekolitesPresident
Bernard WolfeMember
Chad WykleMember
David WilsonMember
Dominique DavisMember
Kim RanalloMember
Laura MillerMember
Sammy RavivMember
Westry WhitakerMember
Robert FarleySecretary
John WiygulTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$294,001
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$294,001
Change in Net Assets
$97,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$126,006
Other Expenses$70,624
Total Fundraising Expense$36,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,036$26,408$28,365$97,809
All Other Expenses$42,400$0$0$42,400
Payroll Taxes$11,465$7,035$7,557$26,057
Information Technology$8,458$0$0$8,458
Office Expenses$5,775$0$0$5,775
Insurance$5,339$0$0$5,339
Advertising$3,189$0$0$3,189
Interest$2,426$0$0$2,426
Other Employee Benefits$1,160$473$507$2,140
Travel$1,737$0$0$1,737
Conferences and Meetings$1,300$0$0$1,300
Total Functional Expenses$126,285$33,916$36,429$196,630
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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

Form 990, Part VI, Section B, Line 11B

“990 return is reviewed by accountant and president.”

Form 990, Part VI, Section C, Line 19

“Made available upon request.”

Filing and Contact Details

Filer

Filer Name
Southeastern Climbers Coalition Inc
EIN
62-1548337
Phone
2052607340
Address
PO Box 3324, Chattanooga, TN 37404

Signing Officer

Name
John Wiygul
Title
Treasurer
Phone
2052607340
Signed
2023-03-06
Discuss with paid preparer
No

Organization Details

Principal Officer
John Wiygul
Formed
1993
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
565

Preparer

Firm
Waycaster CPA LLC
Address
139 Fallen Leaf Drive, Chickamauga, GA 30707
Preparer
Jennifer Waycaster
Phone
9312657056
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Program expenses, merchandise, bank fees”

Financial Statement Notes

Schedule D, Part I, Line 1

“Land Woodcock Cove”

Raw XML AppendixShowing 400 of 539 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/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To preserve climbing areas in the southeast for future generations to enjoy. The organization works hand in hand with the access fund, trust for public land and national park services.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0134356
IRS990/NetAssetsOrFundBalancesEOYAmt0200248
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0132356
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0113614
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt05775
IRS990/OfficeExpensesGrp/TotalAmt05775
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0507
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0473
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01160
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02140
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt028365
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026408
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt043036
IRS990/OtherSalariesAndWagesGrp/TotalAmt097809
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt07557
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07035
IRS990/PayrollTaxesGrp/ProgramServicesAmt011465
IRS990/PayrollTaxesGrp/TotalAmt026057
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0John Wiygul
IRS990/PriorPeriodAdjustmentsAmt0-31479
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0202152
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt066634
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt024573
IRS990/PYSalariesCompEmpBnftPaidAmt0110945
IRS990/PYTotalExpensesAmt0177579
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0202152
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt097371
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0294001
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0202152
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0210873
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0707026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0707026
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0294001
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0202152
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0210873
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt0707026
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0294001
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0202152

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$303,658
Liabilities
$103,410
Net assets
$200,248
Revenue
$294,001
Expenses
$196,630
Net income
$97,371
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.03$1.36$3.67$2.89$2.26$0.64
2023Summary only. Only limited summary data is available for this year.$4.80$1.77$3.03$4.79$3.75$1.03
2022Detailed filing. Detailed filing data is available for this year.$3.04$1.03$2.00$2.94$1.97$0.97
2021Summary only. Only limited summary data is available for this year.$2.97$1.63$1.34$2.02$1.78$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.21$1.10$2.11$1.58$0.53
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.32$0.57$1.85$1.24$0.61
2018Summary only. Only limited summary data is available for this year.$0.66$0.70$1.81$1.44$0.36
2017Summary only. Only limited summary data is available for this year.$0.65$1.06$1.31$1.33$0.02
2016Summary only. Only limited summary data is available for this year.$1.14$1.53$1.70$2.84$1.14
2015Summary only. Only limited summary data is available for this year.$0.75$0.00$0.88$0.79$0.08
2014Summary only. Only limited summary data is available for this year.$0.67$0.00$0.94$0.88$0.06
2013Summary only. Only limited summary data is available for this year.$0.61$0.00$1.38$1.19$0.19
2012Summary only. Only limited summary data is available for this year.$0.42$0.00$0.64$0.67$0.03
2010Summary only. Only limited summary data is available for this year.$1.22$0.00$1.22$0.20$0.19$0.00