2023-11-15T08:11:56-06:00 2023-07-31 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2022-08-01 620692977 CHATTANOOGA BOYS CHOIR CHAT 4236342299 700-B PINE STREET CHATTANOOGA TN 37402 DAWN OAKES EXECUTIVE DIRECTOR 4236342299 2023-10-31 1 DAWN OAKES 999009999 0 KIM HUSKEY CPA P00958962 4237567771 2023-10-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAWN OAKES 700-B PINE ST CHATTANOOGA TN 37402 312056 0 X CHATTANOOGABOYSCHOIR.ORG X 1954 TN TO POSITIVELY INFLUENCE AND DEVELOP THE LIVES OF BOYS BY PROVIDING A MUSIC PROGRAM OF THE HIGHEST QUALITY WHICH INCLUDES EDUCATION, APPRECIATION, AND PERFORMANCE. 11 11 12 150 0 0 168212 147127 76550 111555 0 0 16895 31021 261657 289703 0 0 0 0 131571 158307 0 0 629 94356 123565 225927 281872 35730 7831 112671 133545 11305 24348 101366 109197 TO POSITIVELY INFLUENCE AND DEVELOP THE LIVES OF BOYS BY PROVIDING A MUSIC PROGRAM OF THE HIGHEST QUALITY WHICH INCLUDES EDUCATION, APPRECIATION, AND PERFORMANCE. 0 0 163238 51227 MUSIC EDUCATION - THE CHOIR'S EDUCATIONAL PROGRAM PREPARES ITS CHORISTERS FOR LIFELONG PARTICIPATION IN MUSIC MAKING AND THE CHORAL ARTS. IN ADDITION TO INSTRUCTION DURING WEEKLY REHEARSALS, STUDENTS UTILIZE THE CHOIR'S COMPUTER MUSIC THEORY LAB AND CUSTOM TAILORED MUSICIANSHIP CURRICULUM TO LEARN BOTH BASIC BUILDING BLOCKS AND ADVANCED MUSICAL CONCEPTS. AS PART OF ITS EDUCATIONAL AIMS, THE CHOIR HOSTS IN SERVICE CLINICS FOR LOCAL ELEMENTARY SCHOOL MUSIC TEACHERS AND SERVES AS A TRAINING GROUND FOR COLLEGIATE INTERNS IN BOTH MUSIC EDUCATION AND NON PROFIT MANAGEMENT PROGRAMS. THE CHOIR ALSO REGULARLY PRESENTS WORKSHOPS AND CLINICS FOR UNIVERSITY MUSIC METHODS COURSES, CHORAL MUSIC AND MUSIC EDUCATION CONFERENCE, AND CHURCH MUSIC TRAINING EVENTS. 40402 45827 TOURING AND SUMMER MUSIC CAMP - THE ORGANIZATION CONDUCTS A WEEK-LONG SUMMER CAMP IN JULY ON THE CAMPUS OF THE BAYLOR SCHOOL. PARTICIPANTS IN GRADES 3-12 TAKE PART IN CLASSES IN MUSIC THEORY, MUSICIANSHIP, COMPOSITION, GUITAR, UKULELE, VISUAL ART, RECREATION, TEAM BUILDING AND SWIMMING IN ADDITION TO DAILY CHORAL REHEARSALS. ALSO IN THE SUMMER, CHORISTERS IN GRADES 5-12 PARTICIPATE IN A PERFORMANCE TOUR OF VARYING LOCATIONS AND DURATIONS. MOST RECENTLY, THE CHOIR TOURED JOINTLY WITH THE CHATTANOOGA CHORAL SOCIETY FOR THE PRESERVATION OF AFRICAN AMERICAN SONG TO FOUR CITIES IN THE SOUTH, WITH PERFORMANCES CENTERED AROUND MUSIC OF THE CIVIL RIGHTS MOVEMENT. RECENT TOURS INCLUDE COSTA RICA, THE PICCOLO SPOLETO FESTIVAL IN CHARLESTON, SOUTH CAROLINA, AND CARNEGIE HALL IN NEW YORK CITY. 0 14501 PERFORMANCE - IN A TYPICAL YEAR, THE CHATTANOOGA BOYS CHOIR MAKES OVER 30 APPEARANCES LOCALLY AND AS PART OF ITS SUMMER TOUR. ANNUAL PERFORMANCES INCLUDE THE COMMUNITY SING FOR INTERNATIONAL DAY OF PEACE, HAMILTON SINGS, THE CHOIR'S OWN TENOR-BASS CHORAL FESTIVAL, A WINTER CONCERT, THE SIMMONS-O'NEAL MEMORIAL CONCERT, SINGING THE NATIONAL ANTHEM AT THE CHATTANOOGA LOOKOUTS HOME OPENER, A TRAINING CHOIR'S RECITAL, PERFORMANCES AT HAMILTON COUNTY ELEMENTARY SCHOOLS, AND THE FINALE! SPRING CONCERT. IN ADDITION TO THESE ANNUAL APPEARANCES, EACH YEAR INCLUDE COLLABORATIVE CONCERTS WITH COLLEGES AND UNIVERSITIES AND OTHER THEMED CONCERTS (MUSIC OF THE BRITISH INVASION, MUSIC OF THE CIVIL RIGHTS MOVEMENT, SONGS OF FLIGHT AS EXAMPLES) 22427 22427 203640 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 12 1 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 0 0 0 1 1 0 0 1 0 0 1 1 1 0 TN X DAWN OAKES 4236342299 700-B PINE STREET CHATTANOOGA TN 37402 HUGH PREVOST DIRECTOR 2.00 X X 0 0 0 ANGEL ULMER DIRECTOR 2.00 X 0 0 0 CHRIS FOSTER DIRECTOR 2.00 X 0 0 0 LEE ANN ADAMS DIRECTOR 2.00 X 0 0 0 JOEL DENTON DIRECTOR 2.00 X 0 0 0 JENNIFER FUNK TREASURER 2.00 X X 0 0 0 ALISHEA HIXSON DIRECTOR 2.00 X 0 0 0 VALARIE MCGEE PRESIDENT 2.00 X 0 0 0 RHEA ANN WEAVER DIRECTOR 2.00 X 0 0 0 JORDAN HICKS SECRETARY 2.00 X X 0 0 0 BILL KENNEDY DIRECTOR 2.00 X 0 0 0 DAWN OAKES EXECUTIVE DIRECTOR 40.00 X 44313 0 0 44313 0 0 0 0 0 0 0 107164 39963 147127 TUITION - REGULAR 900099 51227 51227 TOUR AND TRAINING CAMP 900099 45827 45827 CONCERTS AND PERFORMAN 900099 14501 14501 111555 53309 22353 30956 30956 MISCELLANEOUS 900099 65 65 65 289703 111620 0 30956 44322 3132 41190 102753 102753 11232 7862 3033 337 957 431 526 14725 4713 9720 292 14100 13536 564 6592 6592 5928 5928 TRAVEL EXPENSES 40451 40402 49 MUSIC & CURRICULUM, 19298 19298 FEE FOR SERVICE EXPENSE 15080 9651 5429 INFORMATION TECHNOLOGY 2606 130 2476 3828 1732 2096 281872 203640 77603 629 94526 108819 1195 390 35333 24975 16950 10358 0 13978 112671 133545 11305 10370 0 13978 11305 24348 X 101366 109197 101366 109197 112671 133545 7831 0 X 0 1 X 0 0 X 223854 146410 143736 168212 147127 829339 223854 146410 143736 168212 147127 829339 829339 829339 336717 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35333 24975 10358 10358 RIGHT OF USE ASSET 13978 13978 SHORT TERM LEASE LIABILITY 6607 LONG TERM LEASE LIABILITY 7371 13978 X 312056 22353 22353 289703 0 289703 304225 22353 22353 281872 0 281872 PART X, LINE 2: THE ORGANIZATION IS CONSIDERED AN EXEMPT ORGANIZATION FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, IN THE EVENT THAT THE ORGANIZATION PARTAKES IN AN ACTIVITY THAT COULD JEOPARDIZE THIS TAX-EXEMPT STATUS, THE ORGANIZATION WOULD BE SUBJECT TO INCOME TAX. THE ORGANIZATION FOLLOWS 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 TOPIC 740 DID NOT HAVE A MATERIAL IMPACT ON THE ORGANIZATIONS 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 ORGANIZATIONS EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JULY 31, 2020 THROUGH JULY 31, 2023, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JULY 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: PECAN COST OF SALES NET WITH PECAN REVENUES PART XII, LINE 2D - OTHER ADJUSTMENTS: PECAN SALES NET WITH REVENUES ON 990 PECAN SALES 29367 29367 22353 PARKPLATZ 22362 22362 51729 51729 22353 22353 29376 FORM 990, PART VI, SECTION A, LINE 2 THE EXECUTIVE DIRECTOR AND THE ARTISTIC DIRECTOR ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B CHATTANOOGA BOYS CHOIR PROVIDES THE BOARD OF DIRECTORS WITH A COPY OF THE FORM 990. THEY REVIEW THE FORM AND ASK ANY QUESTIONS PRIOR TO APPROVING. FORM 990, PART VI, SECTION B, LINE 15 INITIAL SALARIES WERE SET BY THE BOARD AFTER COMPARING SIMILAR POSITIONS AND ORGANIZATIONS. THE BOARD APPROVES SALARIES EACH YEAR FOLLOWING AN ANNUAL REVIEW. CHANGES ARE MADE BASED ON COLA, CHANGES IN RESPONSIBILITIES, AND MERIT. FORM 990, PART VI, SECTION C, LINE 19 CHATTANOOGA BOYS CHOIR MAKES ALL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.