Civic Intelligence

Chattanooga Fire Fighters Assoc

990 • Fiscal year 2019 • EIN 62-6063764

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

PO Box 24683Chattanooga, TN 37422

(423) 664-1004

Siviq Scores

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

Liabilities / Assets

78th percentile

0.08x

Higher debt load relative to assets than 78% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.02x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

24th percentile

-2.4%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$9,000

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

22nd percentile

-3.0%

Faster asset growth than 22% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

13th percentile

-13%

Faster revenue growth than 13% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Flat

$172,416

Flat from 2019

Net Assets

Flat

$158,774

Flat from 2019

Liabilities

Flat

$13,642

Flat from 2019

Revenue

Flat

$726,903

Flat from 2019

Expenses

Flat

$743,995

Flat from 2019

Net Income

Flat

-$17,092

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $310,241Liabilities 2011: $64,563Net Assets 2011: $245,6782011Assets 2012: $266,445Liabilities 2012: $34,093Net Assets 2012: $232,3522012Assets 2013: $240,121Liabilities 2013: $0Net Assets 2013: $240,1212013Assets 2014: $273,628Liabilities 2014: $1,302Net Assets 2014: $272,3262014Assets 2015: $208,979Liabilities 2015: $491Net Assets 2015: $208,4882015Assets 2016: $206,918Liabilities 2016: $4,056Net Assets 2016: $202,8622016Assets 2017: $198,497Liabilities 2017: $4,433Net Assets 2017: $194,0642017Assets 2018: $177,786Liabilities 2018: $1,920Net Assets 2018: $175,8662018Assets 2019: $172,416Liabilities 2019: $13,642Net Assets 2019: $158,7742019Assets 2019: $172,416Liabilities 2019: $13,642Net Assets 2019: $158,7742019Assets 2020: $246,923Liabilities 2020: $8,303Net Assets 2020: $238,6202020Assets 2021: $208,949Liabilities 2021: $5,940Net Assets 2021: $203,0092021Assets 2022: $200,420Liabilities 2022: $7,728Net Assets 2022: $192,6922022Assets 2023: $184,632Liabilities 2023: $2,833Net Assets 2023: $181,7992023Assets 2024: $193,298Liabilities 2024: $6,567Net Assets 2024: $186,7312024

Highlighted filing

2019

Assets$172,416
Liabilities$13,642
Net Assets$158,774

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $517,346Expenses 2011: $515,089Net Income 2011: $2,2572011Expenses 2012: $623,8092012Revenue 2013: $724,267Expenses 2013: $716,498Net Income 2013: $7,7692013Revenue 2014: $816,156Expenses 2014: $783,951Net Income 2014: $32,2052014Revenue 2015: $875,115Expenses 2015: $929,980Net Income 2015: -$54,8652015Revenue 2016: $875,180Expenses 2016: $880,806Net Income 2016: -$5,6262016Revenue 2017: $853,533Expenses 2017: $862,331Net Income 2017: -$8,7982017Revenue 2018: $830,816Expenses 2018: $849,014Net Income 2018: -$18,1982018Revenue 2019: $726,903Expenses 2019: $743,995Net Income 2019: -$17,0922019Revenue 2019: $726,903Expenses 2019: $743,995Net Income 2019: -$17,0922019Revenue 2020: $922,233Expenses 2020: $842,387Net Income 2020: $79,8462020Revenue 2021: $1,089,318Expenses 2021: $1,124,929Net Income 2021: -$35,6112021Revenue 2022: $1,154,859Expenses 2022: $1,182,993Net Income 2022: -$28,1342022Revenue 2023: $1,225,279Expenses 2023: $1,235,903Net Income 2023: -$10,6242023Revenue 2024: $1,168,092Expenses 2024: $1,159,326Net Income 2024: $8,7662024

Highlighted filing

2019

Revenue$726,903
Expenses$743,995
Net Income-$17,092
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$726,903
Mission and Program Overview

Mission

Promote fire fighting as a

Promote firefighting as a profession and support local charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$130,677$120,346▼ $10,331
Cash and Non-Interest-Bearing Accounts$47,109$52,070▲ $4,961
Total Assets$177,786$172,416▼ $5,370
Liabilities
Accounts Payable and Accrued Expenses$1,920$13,642▲ $11,722
Total Liabilities$1,920$13,642▲ $11,722
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,792$114,036▼ $24,756
Net Assets With Donor Restrictions$37,074$44,738▲ $7,664
Total Net Assets Fund Balance$175,866$158,774▼ $17,092
Total Liabilities and Net Assets / Fund Balance$177,786$172,416▼ $5,370

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,846$302,233$335,079
Land$87,500-$87,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim BryantSecretary/trPT$9,000$9,000
Keith LilesInterim PresPT$8,000$8,000
Jack ThompsonPresidentPT$6,000$6,000

Board Members and Trustees

NameTitle
Preston BinegarExecutive Bo
Robert ThompsonExecutive Bo
Jake CaseRecording Se
Bobby MorganVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$710,535
Program Service Revenue
$16,320
Investment Income
$48
Other Revenue
$0
Change in Net Assets
$-17,092

Audited Revenue Reconciliation

Revenue per Audited Statements
$726,903
Total Revenue per Audited Statements
$726,903
Total Revenue per Form 990
$726,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$503,753
Professional Fundraising Fees$328,264
Other Expenses$310,719
Grants and Similar Amounts Paid$58,150
Salaries, Compensation, and Employee Benefits$24,918

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$328,264$328,264
Grants to Domestic Individuals$58,150--$58,150
Office Expenses$5,271-$24,511$29,782
Current Officers, Directors, Trustees, and Key Employees$23,000--$23,000
All Other Expenses$22,185--$22,185
Benefits to Members$21,944--$21,944
Occupancy$1,280-$11,637$12,917
Fees for Services Other-$12,167-$12,167
Travel$10,583--$10,583
Other Expenses$5,142-$5,355$10,497
Advertising$1,307-$8,669$9,976
Conferences and Meetings$9,344--$9,344
Fees for Services Accounting$8,045--$8,045
Payments to Affiliates$7,364--$7,364
Payroll Taxes$1,918--$1,918
Insurance$1,907--$1,907
Fees for Services Legal-$1,275-$1,275
Total Functional Expenses$226,800$13,442$503,753$743,995

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$743,995
Total Expenses per Audited Statements$743,995
Total Expenses per Form 990$743,995
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$328,264

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concert$628,318---
Total Events$628,318---
Political and Lobbying Activity
Political campaign activity
No
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
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Local firefighters may pay dues and become members of the organization.

Form 990, Page 6, Part VI, Line 7A

Members have voting rights on election of governing body.

Form 990, Page 6, Part VI, Line 7B

Some decisions of the organization may be voted on or subject to approval of membership.

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to the organization's board for review and approval prior to electronically submitting form 990 to the irs

Form 990, Page 6, Part VI, Line 12C

Potential conflicts of interest are presented to the governing board for review to insure decisions are made in the best interest of the organization rather than any one individual.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request from an officer of the organization.

Filing and Contact Details

Filer

Filer Name
Chattanooga Fire Fighters Assoc
EIN
62-6063764
Address
PO BOX 24683, CHATTANOOGA, TN 37422

Signing Officer

Name
Jack Thompson
Title
President
Phone
4232434647
Signed
2020-11-16

Organization Details

Principal Officer
Tim Bryant
Formed
1945
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
0
Employees
3
Volunteers
25

Preparer

Firm
The Walls Group
Address
401 CHESTNUT ST STE 200, CHATTANOOGA, TN 37402
Preparer
Mellanee Walls
Phone
4236641004
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers assist in promoting fire fighting and supporting fire fighters and the families of fire fighters.

Raw XML Appendix368 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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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0628318
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0628318
IRS990ScheduleG/TotalGrossReceiptsAmt0628318
IRS990ScheduleG/TotalNetToOrganizationAmt0300055
IRS990ScheduleG/TotalRetainedByContractorsAmt0328263
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt058150
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SOCIAL ASSISTANCE
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ASSIST IN PROMOTING FIRE FIGHTING AND SUPPORTING FIRE FIGHTERS AND THE FAMILIES OF FIRE FIGHTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOCAL FIREFIGHTERS MAY PAY DUES AND BECOME MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE VOTING RIGHTS ON ELECTION OF GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SOME DECISIONS OF THE ORGANIZATION MAY BE VOTED ON OR SUBJECT TO APPROVAL OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD FOR REVIEW AND APPROVAL PRIOR TO ELECTRONICALLY SUBMITTING FORM 990 TO THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POTENTIAL CONFLICTS OF INTEREST ARE PRESENTED TO THE GOVERNING BOARD FOR REVIEW TO INSURE DECISIONS ARE MADE IN THE BEST INTEREST OF THE ORGANIZATION RATHER THAN ANY ONE INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM AN OFFICER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0177786
IRS990/TotalAssetsEOYAmt0172416
IRS990/TotalAssetsGrp/BOYAmt0177786
IRS990/TotalAssetsGrp/EOYAmt0172416
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0710535
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0503753
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013442
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226800
IRS990/TotalFunctionalExpensesGrp/TotalAmt0743995
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01920
IRS990/TotalLiabilitiesEOYAmt013642
IRS990/TotalLiabilitiesGrp/BOYAmt01920
IRS990/TotalLiabilitiesGrp/EOYAmt013642
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0175866
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0158774
IRS990/TotalProgramServiceExpensesAmt0226800
IRS990/TotalProgramServiceRevenueAmt016320
IRS990/TotalReportableCompFromOrgAmt023000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016368
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0726903
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0177786
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172416
IRS990/TravelGrp/ProgramServicesAmt010583
IRS990/TravelGrp/TotalAmt010583
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 24683
IRS990/USAddress/CityNm0CHATTANOOGA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037422
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.LOCAL820.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK THOMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04232434647
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHATTANOOGA FIRE FIGHTERS ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0CHAT
ReturnHeader/Filer/EIN0626063764
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 24683
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037422
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B6F2DFFF5FA5A9B504B2955CDD60F6D7609EABE1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00CC1CBAD557880C3B264A6732209CA3E3DC75B2D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.221.191.64
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm020:24:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208167848
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE WALLS GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 CHESTNUT ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037402
ReturnHeader/PreparerPersonGrp/PhoneNum04236641004
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELLANEE WALLS
ReturnHeader/ReturnTs02020-11-16T20:24:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.01$0.19$1.17$1.16$0.01
2023Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$1.23$1.24$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.19$1.15$1.18$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.01$0.20$1.09$1.12$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.01$0.24$0.92$0.84$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.73$0.74$0.02
2019Summary only. Only limited summary data is available for this year.$0.17$0.01$0.16$0.73$0.74$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.83$0.85$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.19$0.85$0.86$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.20$0.88$0.88$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.88$0.93$0.05
2014Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$0.82$0.78$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.72$0.72$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.03$0.23$0.62
2011Summary only. Only limited summary data is available for this year.$0.31$0.06$0.25$0.52$0.52$0.00