EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC: Form 990, tax year 2011
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- Organization
- EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC (EIN 62-0994727)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-11-02
- IRS object ID
- 201213079349300806
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-11-02T08:02:57-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621114363 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Henderson Hutcherson & McCullough PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620994727 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Associated General Contractors Of East Tennessee | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ASSO | NameControl |
| Phone | 4232651111 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Roger Tuder | Name |
| Title | President | Title |
| Phone | 4232651111 | Phone |
| Date Signed | 2012-10-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jerry Smith CPA | Name |
| PTIN | P00104258 | PTIN |
| Phone | 4237567771 | Phone |
| Date Prepared | 2012-10-04 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Roger Tuder | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 733050 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.AGCETN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | TN | StateLegalDomicile |
| Activity Or Mission Description | To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 6 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 241254 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -13636 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 255410 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 247967 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 487198 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 466040 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 8911 | InvestmentIncomePriorYear |
| Investment Income Current Year | 10643 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7200 | OtherRevenuePriorYear |
| Other Revenue Current Year | 8400 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 758719 | TotalRevenuePriorYear |
| Total Revenue Current Year | 733050 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 93000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 12000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 346743 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 355138 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 281502 | OtherExpensePriorYear |
| Other Expenses Current Year | 292297 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 721245 | TotalExpensesPriorYear |
| Total Expenses Current Year | 659435 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 37474 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 73615 | RevenuesLessExpensesCY |
| Total Assets BOY | 2194042 | TotalAssetsBOY |
| Total Assets EOY | 2278897 | TotalAssetsEOY |
| Total Liabilities BOY | 480870 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 477524 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1713172 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1801373 | NetAssetsOrFundBalancesEOY |
| Mission Description | To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 262691 | Expense |
| Revenue | 418816 | Revenue |
| Description | To promote and strenghen understanding and cooperation in the construction industry in the greater Chattanooga, TN area. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 287912 | Expense |
| Revenue | 241253 | Revenue |
| Description | To provide information on future construction contracts to membership. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 108832 | Expense |
| Revenue | 78585 | Revenue |
| Description | To promote job safety through continuing education and exhibits. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 659435 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 1 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 6 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Roger D Tuder | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4232651111 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| Roger Tuder | |||||
| President | 40.00 | X | 111868 | 0 | 22000 |
| Steve Underwood | |||||
| Immediate Past Chairman | 2.00 | X | 0 | 0 | 0 |
| Eddie Helton | |||||
| Chairman of the Board | 5.00 | X | 0 | 0 | 0 |
| John Straussberger | |||||
| Sr. Vice Chairman | 2.00 | X | 0 | 0 | 0 |
| Arch Willingham | |||||
| Vice Chairman | 2.00 | X | 0 | 0 | 0 |
| Larry Parks | |||||
| Director | 1.00 | X | 0 | 0 | 0 |
| Jimmy Lail | |||||
| Secretary/Treasurer | 2.00 | X | 0 | 0 | 0 |
| Paul Baggett | |||||
| Director | 1.00 | X | 0 | 0 | 0 |
| Ryan Dillard | |||||
| Director | 1.00 | X | 0 | 0 | 0 |
| Jason Medeiros | |||||
| Director | 1.00 | X | 0 | 0 | 0 |
| Robert Duncan | |||||
| Director | 1.00 | X | 0 | 0 | 0 |
| Richard Rose | |||||
| Associate Director | 1.00 | X | 0 | 0 | 0 |
| Joe Hailey | |||||
| Associate Director | 1.00 | X | 0 | 0 | 0 |
| Trae Vaughan | |||||
| Associate Director | 1.00 | X | 0 | 0 | 0 |
| Steve Hudson | |||||
| Director | 1.00 | X | 0 | 0 | 0 |
| Kate Gilbert | |||||
| Director | 1.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 111868 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 22000 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 247967 | MembershipDues |
| Total Contributions | 247967 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Service Programs | 900099 | 137850 | 47481 | 90369 |
| Plan Room Usage | 900099 | 117860 | 117860 | |
| Safety Program Revenue | 900099 | 78585 | 78585 | |
| Member Activities | 900099 | 71173 | 71173 | |
| Advertising Income | 541860 | 33025 | 33025 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27547 | TotalRevenueColumn |
| Related Or Exempt Function Income | 27547 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 466040 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10643 | TotalRevenueColumn |
| Exclusion | $10,643 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 8400 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 8400 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8400 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8400 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 733050 | TotalRevenueColumn |
| Related Or Exempt Function Income | 233186 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 241254 | UnrelatedBusinessRevenue |
| Exclusion | $10,643 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12000 | Total |
| Program Services | 12000 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133868 | Total |
| Program Services | 133868 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 173289 | Total |
| Program Services | 173289 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11597 | Total |
| Program Services | 11597 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15808 | Total |
| Program Services | 15808 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20576 | Total |
| Program Services | 20576 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 420 | Total |
| Program Services | 420 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5700 | Total |
| Program Services | 5700 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37924 | Total |
| Program Services | 37924 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15584 | Total |
| Program Services | 15584 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49435 | Total |
| Program Services | 49435 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33059 | Total |
| Program Services | 33059 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| MEMBER ACTIVITIES | 34290 | 34290 |
| SERVICE PROGRAMS | 26026 | 26026 |
| INDUSTRY PROMOTION | 23560 | 23560 |
| EQUIPMENT RENTAL AND MA | 16945 | 16945 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49354 | Total |
| Program Services | 49354 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 659435 | Total |
| Program Services | 659435 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 879521 | BOY |
| EOY | 981138 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 450865 | BOY |
| EOY | 453211 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 221765 | BOY |
| EOY | 199234 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 801523 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 330726 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 483116 | BOY |
| EOY | 470797 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 158225 | BOY |
| EOY | 173967 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 550 | BOY |
| EOY | 550 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2194042 | BOY |
| EOY | 2278897 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61202 | BOY |
| EOY | 70644 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 419668 | BOY |
| EOY | 406880 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 480870 | BOY |
| EOY | 477524 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1547947 | BOY |
| EOY | 1625048 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165225 | BOY |
| EOY | 176325 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1713172 | BOY |
| EOY | 1801373 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2194042 | BOY |
| EOY | 2278897 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 73615 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 14586 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | 3000 | PoliticalExpenditures |
| Volunteer Hours | 0 | VolunteerHours |
| Amt Of4955 Tax | 0 | AmtOf4955Tax |
| Amt Of4955 Tax On Managers | 0 | AmtOf4955TaxOnManagers |
| Amt Expended For527 Activities | 0 | AmtExpendedFor527Activities |
| Amt Of Internal Funds Contributed | 0 | AmtOfInternalFundsContributed |
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 365829 | DuesAssessments |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Organizations Direct and Indirect Political Campaign Activities: | Identifier |
| Return Reference | Part I-A, Line 1: | ReturnReference |
| Explanation | The organization provides monies for political candidates that will help the organization further their mission. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 89424 | OtherCostOrOtherBasis |
| Book Value | 89424 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 503810 | OtherCostOrOtherBasis |
| Depreciation | 151325 | Depreciation |
| Book Value | 352485 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 202319 | OtherCostOrOtherBasis |
| Depreciation | 175479 | Depreciation |
| Book Value | 26840 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5970 | OtherCostOrOtherBasis |
| Depreciation | 3922 | Depreciation |
| Book Value | 2048 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 470797 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| INVESTMENT-THE JUMPER GROUP | 152905 | C |
| UNREALIZED GAIN/LOSS-MSDW AD TO MK | 21062 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 173967 | TotalOfBookValueSecurities |
| Total Revenue | 733050 | TotalRevenue |
| Total Expenses | 659435 | TotalExpenses |
| Excess Or Deficit For Year | 73615 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 14586 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 14586 | TotalAdjustments |
| Excess Or Deficit Per FS | 88201 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 749297 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 14586 | NetUnrealizedGainsInvestments |
| Other Revenues | 1661 | OtherRevenues |
| Revenue Not Rptd F990 | 16247 | RevenueNotRptdF990 |
| Revenue Subtotal | 733050 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 733050 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 661095 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 1661 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 1661 | ExpensesNotRptdF990 |
| Expenses Subtotal | 659434 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 659434 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | 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, 2009 through June 30, 2012, the years that remain subject to examination by major tax jurisdictions as of June 30, 2012. |
| 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) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Foundation of Greater Chattanooga | BusinessNameLine1 |
Address US AddressUS
| 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) |
|---|---|---|
| Amount Of Cash Grant | 12000 | AmountOfCashGrant |
| Purpose Of Grant | TO PROVIDE EDUCATION AND SCHOLARSHIPS FOR THE COMMUNITY FOUNDATION | PurposeOfGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | To provide education and scholarships for the Community Foundation. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 5: | Net unrealized gains on investments: 14,586. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XI, Line 2c | The oversight of the audit of the financial statements has not changed from the prior year. | Audit Oversight Committee |
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