EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC (EIN 62-0994727)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-09-19
- IRS object ID
- 201402629349300315
- Schema version
- 2013v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-09-19T10:07:10-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621114363 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Henderson Hutcherson & McCullough PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 Market Street | AddressLine1 |
| City | Chattanooga | City |
| State | TN | State |
| ZIP Code | 37402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620994727 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Associated General Contractors Of East Tennessee | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASSO | BusinessNameControlTxt |
| Phone | 4232651111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 West 21st Street | AddressLine1 |
| City | Chattanooga | City |
| State | TN | State |
| ZIP Code | 37408 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Roger Tuder | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 4232651111 | PhoneNum |
| Signature | 2014-08-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jerry Smith CPA | PreparerPersonNm |
| PTIN | P00104258 | PTIN |
| Phone | 4237567771 | PhoneNum |
| Preparation | 2014-08-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Roger Tuder | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 West 21st Street | AddressLine1 |
| City | Chattanooga | City |
| State | TN | State |
| ZIP Code | 37408 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $657,966 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.AGCETN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $196,616 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $240,498 | PYContributionsGrantsAmt |
| CY Contributions Grants | $222,931 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $404,411 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $417,258 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,632 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,154 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,400 | PYOtherRevenueAmt |
| CY Other Revenue | $8,400 | CYOtherRevenueAmt |
| PY Total Revenue | $665,941 | PYTotalRevenueAmt |
| CY Total Revenue | $649,743 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $32,636 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $36,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $332,630 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $371,405 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $237,358 | PYOtherExpensesAmt |
| CY Other Expenses | $257,074 | CYOtherExpensesAmt |
| PY Total Expenses | $602,624 | PYTotalExpensesAmt |
| CY Total Expenses | $664,479 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $63,317 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$14,736 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,378,074 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,397,729 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $492,180 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $496,643 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,885,894 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,901,086 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $355,595 | ExpenseAmt |
| Revenue | $397,043 | RevenueAmt |
| Desc | To promote and strenghen understanding and cooperation in the construction industry in the greater Chattanooga, TN area. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $210,315 | ExpenseAmt |
| Revenue | $196,616 | RevenueAmt |
| Desc | To provide information on future construction contracts to membership. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $98,569 | ExpenseAmt |
| Revenue | $78,585 | RevenueAmt |
| Desc | To promote job safety through continuing education and exhibits. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $664,479 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Roger D Tuder | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4232651111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 W 21st Street | AddressLine1 |
| City | Chattanooga | City |
| State | TN | State |
| ZIP Code | 37408 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| Roger Tuder | |||||
| President | 40.00 | Yes (X) | $113,682 | $0 | $23,000 |
| Eddie Helton | |||||
| Immediate Past Chairman | 2.00 | Yes (X) | $0 | $0 | $0 |
| John Straussberger | |||||
| Chairman of the Board | 5.00 | Yes (X) | $0 | $0 | $0 |
| Arch Willingham | |||||
| Sr. Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 |
| Jimmy Lail | |||||
| Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 |
| Adam Dial | |||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 |
| Ryan Dillard | |||||
| Secretary/Treasurer | 2.00 | Yes (X) | $0 | $0 | $0 |
| Nic Cornelison | |||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 |
| Jason Medeiros | |||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 |
| Greg Stoker | |||||
| Associate Director | 1.00 | Yes (X) | $0 | $0 | $0 |
| Mark Stolpmann | |||||
| Associate Director | 1.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $113,682 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $23,000 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $222,931 | MembershipDuesAmt |
| Total Contributions | $222,931 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| Plan Room Usage | 900099 | $120,744 | $120,744 | |
| Member Activities | 900099 | $81,700 | $81,700 | |
| Safety Program Revenue | 900099 | $78,585 | $78,585 | |
| Service Programs | 900099 | $78,071 | $35,347 | $42,724 |
| Advertising Income | 541860 | $40,525 | $40,525 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,633 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,633 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $417,258 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,377 | TotalRevenueColumnAmt |
| Exclusion | $9,377 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,400 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,400 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,400 | RelatedOrExemptFuncIncomeAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,223 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$8,223 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,223 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$8,223 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $649,743 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $220,819 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $196,616 | UnrelatedBusinessRevenueAmt |
| Exclusion | $9,377 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,000 | TotalAmt |
| Program Services | $36,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,682 | TotalAmt |
| Program Services | $136,682 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,375 | TotalAmt |
| Program Services | $196,375 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,977 | TotalAmt |
| Program Services | $15,977 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,371 | TotalAmt |
| Program Services | $22,371 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,700 | TotalAmt |
| Program Services | $5,700 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,275 | TotalAmt |
| Program Services | $36,275 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,292 | TotalAmt |
| Program Services | $12,292 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,909 | TotalAmt |
| Program Services | $39,909 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,190 | TotalAmt |
| Program Services | $29,190 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MEMBER ACTIVITIES | $29,694 | $29,694 |
| SERVICE PROGRAMS | $26,425 | $26,425 |
| AGCA Fee | $22,100 | $22,100 |
| OFFICE EXPENSE | $12,753 | $12,753 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,736 | TotalAmt |
| Program Services | $42,736 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $664,479 | TotalAmt |
| Program Services | $664,479 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,273,445 | BOYAmt |
| EOY | $888,594 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,896 | BOYAmt |
| EOY | $346,782 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,814 | BOYAmt |
| EOY | $185,078 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $782,849 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $288,828 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,028 | BOYAmt |
| EOY | $494,021 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,341 | BOYAmt |
| EOY | $482,704 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550 | BOYAmt |
| EOY | $550 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,378,074 | BOYAmt |
| EOY | $2,397,729 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,047 | BOYAmt |
| EOY | $114,303 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $422,133 | BOYAmt |
| EOY | $382,340 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $492,180 | BOYAmt |
| EOY | $496,643 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,698,994 | BOYAmt |
| EOY | $1,703,761 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,900 | BOYAmt |
| EOY | $197,325 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,885,894 | BOYAmt |
| EOY | $1,901,086 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,378,074 | BOYAmt |
| EOY | $2,397,729 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$14,736 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $29,928 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $0 | PoliticalExpendituresAmt |
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Expended527 Activities | $0 | Expended527ActivitiesAmt |
| Internal Funds Contributed | $0 | InternalFundsContributedAmt |
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $343,675 | DuesAssessmentsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I-A, Line 1: | FormAndLineReferenceDesc |
| Explanation | The organization provides monies for political candidates that will help the organization further their mission. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,424 | OtherCostOrOtherBasisAmt |
| Book Value | $89,424 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $503,810 | OtherCostOrOtherBasisAmt |
| Depreciation | $177,704 | DepreciationAmt |
| Book Value | $326,106 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $183,645 | OtherCostOrOtherBasisAmt |
| Depreciation | $105,381 | DepreciationAmt |
| Book Value | $78,264 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,743 | DepreciationAmt |
| Book Value | $227 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $494,021 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT-THE JUMPER GROUP | $410,509 | C |
| UNREALIZED GAIN/LOSS-MSDW AD TO MK | $72,195 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $482,704 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $681,621 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $29,928 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,950 | OtherRevenueAmt |
| Revenue Not Reported | $31,878 | RevenueNotReportedAmt |
| Revenue Subtotal | $649,743 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $649,743 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $666,429 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,950 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,950 | ExpensesNotReportedAmt |
| Expenses Subtotal | $664,479 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $664,479 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The Organization implemented the accounting guidance for uncertainty in income taxes using the provisions of FASB ASC Topic 740, Income Taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. Such tax positions initially and subsequently need to be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The adoption of FASB ASC 740 did not have a material impact on the Organization's financial statements. The Organization has concluded that there are no significant uncertain tax positions requiring disclosure, and there are no material amounts of unrecognized tax benefits. The Organization's evaluation was performed for tax years ended June 30, 2010 through June 30, 2014, the years that remain subject to examination by major tax jurisdictions as of June 30, 2014. |
| Part XI, Line 2d - Other Adjustments: | DISCOUNT ON NATIONAL DUES EXPENSE |
| Part XII, Line 2d - Other Adjustments: | DISCOUNT ON NATIONAL DUES EXPENSE |
| Part X, Line 2: | For Part XII & XIII the "Other" reconciling items is national dues expense that was included as revenue on the financial statements; however, for tax purposes it is netted against dues and subscriptions. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Foundation of Greater Chattanooga | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1270 Market Street | AddressLine1 |
| City | Chattanooga | City |
| State | TN | State |
| ZIP Code | 37402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $36,000 | CashGrantAmt |
| Purpose Of Grant | TO PROVIDE EDUCATION AND SCHOLARSHIPS FOR THE COMMUNITY FOUNDATION | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II, Line 1: | FormAndLineReferenceDesc |
| Explanation | To provide education and scholarships for the Community Foundation. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | A copy of the 990 is given to each board member upon completion at the monthly board meeting for review. If the board does not feel any changes need to be made to the 990 then the executive assistant subsequently files the 990. |
| Form 990, Part VI, Section B, line 12c | The organization consistenly monitors and enforces the conflict of interest policy. Each employee or board member is able to go to President if they feel an issue arises that would cause a conflict of interest. The President subsequently deals with each issue on a case by case basis. |
| Form 990, Part VI, Section B, line 15 | The executive committee determines the President's salary annually. In regards to other employees the President makes a recommendation to the executive committee for salary adjustment and the executive committee either approves or denies the request. |
| Form 990, Part VI, Section C, line 18 | The Organization makes its 990 and 990-T available for public inspection upon request. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy, and finacial statements available to the public upon request. |
| FORM 990, PART XI, LINE 2C | AUDIT OVERSIGHT COMMITTEE: The oversight of the audit of the financial statements has not changed from the prior year. |
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