Civic Intelligence

Chattaneuter

990 • Fiscal year 2022 • EIN 81-1072918

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 26, 2023

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

77th percentile

0.22x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.18x

Higher debt load relative to revenue than 75% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

28th percentile

-5.3%

Higher net margin than 28% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

72nd percentile

$60,509

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

42nd percentile

-1.1%

Faster asset growth than 42% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-14%

Faster revenue growth than 23% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$585,276

Down $6,282 (-1.1%) from 2021

Net Assets

Down

$459,069

Down $37,826 (-7.6%) from 2021

Liabilities

Up

$126,207

Up $31,544 (+33%) from 2021

Revenue

Down

$711,215

Down $118,828 (-14%) from 2021

Expenses

Up

$749,041

Up $84,407 (+13%) from 2021

Net Income

Down

-$37,826

Down $203,235 (-123%) from 2021

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

2022

Assets$585,276
Liabilities$126,207
Net Assets$459,069

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

2022

Revenue$711,215
Expenses$749,041
Net Income-$37,826
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 26, 2023
Return Version
2022v5.0
Gross Receipts
$715,044
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
Cash and Non-Interest-Bearing Accounts$340,551$310,653▼ $29,898
Land, Buildings, and Equipment, Net$224,502$240,907▲ $16,405
Inventories for Sale or Use$13,942$17,041▲ $3,099
Accounts Receivable$7,302$9,145▲ $1,843
Prepaid Expenses and Deferred Charges$5,261$7,530▲ $2,269
Total Assets$591,558$585,276▼ $6,282
Liabilities
Deferred Revenue$44,684$68,516▲ $23,832
Accounts Payable and Accrued Expenses$49,979$57,691▲ $7,712
Total Liabilities$94,663$126,207▲ $31,544
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$473,857$448,526▼ $25,331
Net Assets With Donor Restrictions$23,038$10,543▼ $12,495
Total Net Assets Fund Balance$496,895$459,069▼ $37,826
Total Liabilities and Net Assets / Fund Balance$591,558$585,276▼ $6,282

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$189,939$30,802$220,741
Equipment$25,968$64,282$90,250
Land$25,000-$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stefanie DouglassClinic DirectorFT$60,509$60,509

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$56,327
Program Service Revenue
$652,316
Investment Income
$1,572
Other Revenue
$1,000
Change in Net Assets
$-37,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$711,215
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,500
Total Revenue per Audited Statements
$712,715
Total Revenue per Form 990
$711,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$420,991
Other Expenses$328,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$329,678--$329,678
Current Officers, Directors, Trustees, and Key Employees$60,509--$60,509
Fees for Services Other$31,658--$31,658
Occupancy$30,935--$30,935
Payroll Taxes$30,804--$30,804
Office Expenses$29,817--$29,817
Fees for Services Accounting$27,566--$27,566
Insurance$16,673--$16,673
Depreciation Depletion$11,133--$11,133
Advertising$9,276--$9,276
Travel$4,739--$4,739
Other Expenses$1,098--$1,098
Total Functional Expenses$749,041$0$0$749,041

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$750,541
Expenses per Audited Statements$749,041
Total Expenses per Form 990$749,041
Expenses Not Reported on Form 990$1,500
Expenses Not Reported on Financial Statements$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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

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
2023-09-26

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, 2022, 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 2019 and beyond are subject to examination by the irs, generally for three years after they were filed.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Billboard rental expenses 1,500.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Billboard rental expenses 1,500.

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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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02781250
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01406
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0207
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0424
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0127
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04270
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00100
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0166
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02500
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05166
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt01975
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt01975
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95690
IRS990ScheduleA/PublicSupportPY509Pct00.94970
IRS990ScheduleA/PublicSupportTotal509Amt03224162
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt043460
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt03445
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt08700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt080051
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0135656
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt043460
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt03445
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt08700
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt075051
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0130656
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0708643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0824912
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0655297
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0562106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0608860
IRS990ScheduleA/Total509Grp/TotalAmt03359818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0710215
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0827018
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0655504
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0565030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0611487
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03369254
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/BookValueAmt0189939
IRS990ScheduleD/BuildingsGrp/DepreciationAmt030802
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0220741
IRS990ScheduleD/EquipmentGrp/BookValueAmt025968
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064282
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090250
IRS990ScheduleD/ExpensesNotReportedAmt01500
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0749041
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherExpensesIncludedAmt01500
IRS990ScheduleD/OtherRevenueAmt01500
IRS990ScheduleD/RevenueNotReportedAmt01500
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0711215
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, 2022, 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 2019 AND BEYOND ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BILLBOARD RENTAL EXPENSES 1,500.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BILLBOARD RENTAL EXPENSES 1,500.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0240907
IRS990ScheduleD/TotalExpensesPerForm990Amt0749041
IRS990ScheduleD/TotalRevenuePerForm990Amt0711215
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0712715
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0750541
IRS990/ScheduleJRequiredInd00
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/TotalAssetsBOYAmt0591558
IRS990/TotalAssetsEOYAmt0585276
IRS990/TotalAssetsGrp/BOYAmt0591558
IRS990/TotalAssetsGrp/EOYAmt0585276
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt056327
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0749041
IRS990/TotalFunctionalExpensesGrp/TotalAmt0749041
IRS990/TotalGrossUBIAmt01000
IRS990/TotalLiabilitiesBOYAmt094663
IRS990/TotalLiabilitiesEOYAmt0126207
IRS990/TotalLiabilitiesGrp/BOYAmt094663
IRS990/TotalLiabilitiesGrp/EOYAmt0126207
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0496895
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0459069
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0749041
IRS990/TotalProgramServiceRevenueAmt0652316
IRS990/TotalReportableCompFromOrgAmt060509
IRS990/TotalRevenueGrp/ExclusionAmt01406
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0652482
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0711215
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01000
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0591558
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0585276
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04739
IRS990/TravelGrp/TotalAmt04739
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1

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