Civic Intelligence

Tennessee South Cumberland Tourism Partnership Inc.

EIN 88-1261200 • 501(c)3 • Tracy City, TN

RevokedPub. 78 Eligible

Profile

To enhance tourism and economic development of the South Cumberland Plateau, located in Grundy County, Tennessee and surrounding counties.

Revocation date: Nov 15, 2024

115 Depot StTracy City, TN 37387
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

31st percentile

-9.4%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

19th percentile

-44%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

24%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$38,960

Down $30,251 (-44%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$38,960

Down $30,251 (-44%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin31st percentile

Revenue

Up

$320,192

Up $61,074 (+24%) from 2024

Expenses

Up

$350,443

Up $149,704 (+75%) from 2024

Net Income

Down

-$30,251

Down $88,630 (-152%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$80K$60K$40K$20K$0Assets 2023: $10,832Liabilities 2023: $0Net Assets 2023: $10,8322023Assets 2024: $69,211Liabilities 2024: $0Net Assets 2024: $69,2112024Assets 2025: $38,960Liabilities 2025: $0Net Assets 2025: $38,9602025

Highlighted filing

2025

Assets$38,960
Liabilities$0
Net Assets$38,960
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2023: $59,287Expenses 2023: $48,455Net Income 2023: $10,8322023Revenue 2024: $259,118Expenses 2024: $200,739Net Income 2024: $58,3792024Revenue 2025: $320,192Expenses 2025: $350,443Net Income 2025: -$30,2512025

Highlighted filing

2025

Revenue$320,192
Expenses$350,443
Net Income-$30,251
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,960
Liabilities
$0
Net assets
$38,960
Revenue
$320,192
Expenses
$350,443
Net income
-$30,251
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$3.20$3.50$0.30
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$2.59$2.01$0.58
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.59$0.48$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$320,192
Mission and Program Overview

Mission

To enhance tourism and economic development of the South Cumberland Plateau, located in Grundy County, Tennessee and surrounding counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$69,211$38,960▼ $30,251
Rtn Earn Endowment Incm Other Fnds$69,211$38,960▼ $30,251
Total Assets$69,211$38,960▼ $30,251
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$69,211$38,960▼ $30,251
Total Liabilities and Net Assets / Fund Balance$69,211$38,960▼ $30,251
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Iva RusselBoard Member
Joe GrayBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$320,192
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,775
Change in Net Assets
$-30,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,408
Salaries, Compensation, and Employee Benefits$134,035
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$140,178--$140,178
Current Officers, Directors, Trustees, and Key Employees-$125,772-$125,772
Fees for Services Other$25,515$2,280-$27,795
Office Expenses-$20,506-$20,506
Payroll Taxes-$8,263-$8,263
Fees for Services Legal-$8,000-$8,000
Information Technology$5,145--$5,145
Grants to Domestic Orgs$5,000--$5,000
Fees for Services Accounting-$2,390-$2,390
Travel$2,276--$2,276
All Other Expenses$826--$826
Other Expenses$18--$18
Total Functional Expenses$183,232$167,211$0$350,443
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
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 governing body review Part VI line 11

“Form is provided to the Board for Review.”

Governing documents etc available to public Part VI line 19

“The documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
South Cumberland Partnership
EIN
88-1261200
In Care Of
% Joe Gray
Phone
6152947537
Address
115 Depot St, Tracy City, TN 37387

Signing Officer

Name
Joe Gray
Title
Board Member
Phone
6152947537
Signed
2025-10-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Joe Gray
Formed
2022
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
2

Preparer

Firm
Lakeside Bookkeeping & Tax LLC
Address
PO Box 220, Winchester, TN 37398
Preparer
Leslie Jacobs
Phone
9314093327
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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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