Civic Intelligence

Chattaneuter

990 • Fiscal year 2019 • EIN 81-1072918

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 22, 2020

5950 Brainerd RoadChattanooga, TN 37421

(423) 531-7729

Siviq Scores

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

Liabilities / Assets

78th percentile

0.30x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.21x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

48th percentile

3.1%

Higher net margin than 48% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

64th percentile

$46,669

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

49th percentile

2.7%

Faster asset growth than 49% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-7.6%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$393,759

Up $10,342 (+2.7%) from 2018

Net Assets

Up

$277,568

Up $17,314 (+6.7%) from 2018

Liabilities

Down

$116,191

Down $6,972 (-5.7%) from 2018

Revenue

Down

$565,070

Down $46,417 (-7.6%) from 2018

Expenses

Up

$547,756

Up $71,539 (+15%) from 2018

Net Income

Down

$17,314

Down $117,956 (-87%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $367,909Liabilities 2016: $244,0322016Assets 2017: $386,192Liabilities 2017: $261,208Net Assets 2017: $124,9842017Assets 2018: $383,417Liabilities 2018: $123,163Net Assets 2018: $260,2542018Assets 2019: $393,759Liabilities 2019: $116,191Net Assets 2019: $277,5682019Assets 2020: $468,691Liabilities 2020: $137,205Net Assets 2020: $331,4862020Assets 2021: $591,558Liabilities 2021: $94,663Net Assets 2021: $496,8952021Assets 2022: $585,276Liabilities 2022: $126,207Net Assets 2022: $459,0692022Assets 2023: $587,454Liabilities 2023: $115,967Net Assets 2023: $471,4872023Assets 2024: $623,414Liabilities 2024: $118,018Net Assets 2024: $505,3962024

Highlighted filing

2019

Assets$393,759
Liabilities$116,191
Net Assets$277,568

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $140,598Expenses 2016: $16,721Net Income 2016: $123,8772016Revenue 2017: $385,749Expenses 2017: $384,592Net Income 2017: $1,1572017Revenue 2018: $611,487Expenses 2018: $476,217Net Income 2018: $135,2702018Revenue 2019: $565,070Expenses 2019: $547,756Net Income 2019: $17,3142019Revenue 2020: $655,504Expenses 2020: $601,586Net Income 2020: $53,9182020Revenue 2021: $830,043Expenses 2021: $664,634Net Income 2021: $165,4092021Revenue 2022: $711,215Expenses 2022: $749,041Net Income 2022: -$37,8262022Revenue 2023: $808,619Expenses 2023: $796,201Net Income 2023: $12,4182023Revenue 2024: $894,166Expenses 2024: $860,257Net Income 2024: $33,9092024

Highlighted filing

2019

Revenue$565,070
Expenses$547,756
Net Income$17,314
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 22, 2020
Return Version
2019v5.1
Gross Receipts
$565,070
Mission and Program Overview

Mission

Chattaneuter's mission is to provide professional, subsidized spay/neuter services to eliminate the unneccessary euthanasia of cats and dogs due to overpopulation and lack of resources, while empowering communities to care responsibly for their pets.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$253,983$239,949▼ $14,034
Cash and Non-Interest-Bearing Accounts$113,121$137,600▲ $24,479
Loans From Officers Directors$21,500$16,000▼ $5,500
Inventories for Sale or Use$9,743$9,461▼ $282
Accounts Receivable$5,770$3,413▼ $2,357
Prepaid Expenses and Deferred Charges$800$3,336▲ $2,536
Total Assets$383,417$393,759▲ $10,342
Liabilities
Mortgage Notes Payable Secured by Investment Property$91,781$88,246▼ $3,535
Accounts Payable and Accrued Expenses$9,882$11,945▲ $2,063
Total Liabilities$123,163$116,191▼ $6,972
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$260,254$254,040▼ $6,214
Net Assets With Donor Restrictions-$23,528-
Total Net Assets Fund Balance$260,254$277,568▲ $17,314
Total Liabilities and Net Assets / Fund Balance$383,417$393,759▲ $10,342

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$185,942$14,877$200,819
Equipment$29,007$33,287$62,294
Land$25,000-$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stefanie DouglassExecutive DirectorFT$46,669$46,669

Board Members and Trustees

NameTitle
Ann BallChairperson
Colleen SmithDirector
Tricia SebesDirector
Karen WalshCEO
David LongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68,336
Program Service Revenue
$493,770
Investment Income
$464
Other Revenue
$2,500
All Other Contributions
$68,336
Change in Net Assets
$17,314

Audited Revenue Reconciliation

Revenue per Audited Statements
$565,070
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$565,070
Total Revenue per Form 990
$565,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$292,303
Other Expenses$255,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$222,731--$222,731
Current Officers, Directors, Trustees, and Key Employees$46,669--$46,669
Fees for Services Other$42,402--$42,402
Occupancy$25,992--$25,992
Payroll Taxes$22,903--$22,903
Office Expenses$20,875--$20,875
Depreciation Depletion$17,663--$17,663
Insurance$10,706--$10,706
Fees for Services Accounting$6,000--$6,000
Interest$4,058--$4,058
Other Expenses$2,391--$2,391
Travel$2,168--$2,168
Advertising$307--$307
Total Functional Expenses$547,756$0$0$547,756

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$547,756
Total Expenses per Audited Statements$547,756
Total Expenses per Form 990$547,756
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$21,500$16,000▼ $5,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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

A draft copy of the form 990 is provided to the board for approval prior to filing.

Form 990, Part VI, Section C, Line 19

Form 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
Chattaneuter
EIN
81-1072918
Phone
4235317729
Address
5950 BRAINERD ROAD, CHATTANOOGA, TN 37421

Signing Officer

Name
David Long
Title
Treasurer
Phone
4235317729
Signed
2020-06-22

Organization Details

Principal Officer
Karen Walsh
Formed
2016
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
14
Volunteers
1

Preparer

Firm
Johnson Hickey & Murchison Pc
Address
2215 OLAN MILLS DRIVE, CHATTANOOGA, TN 37421
Preparer
Holly Saunders
Phone
4237560052
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization follows the requirements of professional literature in accounting for uncertain tax positions. Under this guidance, an organization must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination with taxing authorities. The organization does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for uncertain tax positions. For the year ended december 31, 2019, there were no interest or penalties recorded or included in its financial statements. The organizations form 990, return of organization exempt from income tax, for the years ending 2017 and 2018 are subject to examination by the irs, generally for three years after they were filed.

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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02000
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92710
IRS990ScheduleA/PublicSupportPY509Pct00.90120
IRS990ScheduleA/PublicSupportTotal509Amt01577819
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt08700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt080051
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt07500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt020121
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0116372
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt08700
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt075051
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt083751
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0562106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0608860
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0384627
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0138598
IRS990ScheduleA/Total509Grp/TotalAmt01694191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0565030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0611487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0386690
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0138598
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01701805
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0185942
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014877
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0200819
IRS990ScheduleD/EquipmentGrp/BookValueAmt029007
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033287
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062294
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0547756
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0565070
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE REQUIREMENTS OF PROFESSIONAL LITERATURE IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS. UNDER THIS GUIDANCE, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION WITH TAXING AUTHORITIES. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED DECEMBER 31, 2019, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENTS. THE ORGANIZATIONS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2017 AND 2018 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0239949
IRS990ScheduleD/TotalExpensesPerForm990Amt0547756
IRS990ScheduleD/TotalRevenuePerForm990Amt0565070
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0565070
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0547756
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt016000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BUILDING PURCHASE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt027000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KAREN WALSH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt016000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0383417
IRS990/TotalAssetsEOYAmt0393759
IRS990/TotalAssetsGrp/BOYAmt0383417
IRS990/TotalAssetsGrp/EOYAmt0393759
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt068336
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0547756
IRS990/TotalFunctionalExpensesGrp/TotalAmt0547756
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0123163
IRS990/TotalLiabilitiesEOYAmt0116191
IRS990/TotalLiabilitiesGrp/BOYAmt0123163
IRS990/TotalLiabilitiesGrp/EOYAmt0116191
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0260254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0277568
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0547756
IRS990/TotalProgramServiceRevenueAmt0493770
IRS990/TotalReportableCompFromOrgAmt046669
IRS990/TotalRevenueGrp/ExclusionAmt0464
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0496270
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0565070
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0383417
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0393759
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02168
IRS990/TravelGrp/TotalAmt02168
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05950 BRAINERD ROAD
IRS990/USAddress/CityNm0CHATTANOOGA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037421
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTPS://WWW.CHATTANEUTER.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID LONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04235317729
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHATTANEUTER
ReturnHeader/Filer/BusinessNameControlTxt0CHAT
ReturnHeader/Filer/EIN0811072918
ReturnHeader/Filer/PhoneNum04235317729
ReturnHeader/Filer/USAddress/AddressLine1Txt05950 BRAINERD ROAD
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN

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