CHATTANOOGA BOYS CHOIR: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CHATTANOOGA BOYS CHOIR (EIN 62-0692977)
- Tax period
- 2024-08-01 to 2025-07-31
- Filed
- 2025-11-05
- IRS object ID
- 202503099349301200
- Schema version
- 2024v5.2
- 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) |
|---|---|---|
| Return | 2025-11-05T07:08:52-06:00 | ReturnTs |
| Tax Period End | 2025-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 842527938 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOOD CPA & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7110 EAST BRAINERD ROAD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37421 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620692977 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHATTANOOGA BOYS CHOIR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAT | BusinessNameControlTxt |
| Phone | 4236342299 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700-B PINE STREET | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37402 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VINCENT OAKES | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4236342299 | PhoneNum |
| Signature | 2025-10-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RYAN HOOD | PreparerPersonNm |
| PTIN | P01584451 | PTIN |
| Phone | 4235417800 | PhoneNum |
| Preparation | 2025-09-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VINCENT OAKES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700-B PINE STREET | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $243,379 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CHATTANOOGABOYSCHOIR.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | TO POSITIVELY INFLUENCE AND DEVELOP THE LIVES OF BOYS BY PROVIDING A MUSIC PROGRAM OF THE HIGHEST QUALITY WHICH INCLUDES EDUCATION, APPRECIATION, AND PERFORMANCE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $117,896 | PYContributionsGrantsAmt |
| CY Contributions Grants | $98,080 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $171,325 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $114,226 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $28,203 | PYOtherRevenueAmt |
| CY Other Revenue | $31,073 | CYOtherRevenueAmt |
| PY Total Revenue | $317,424 | PYTotalRevenueAmt |
| CY Total Revenue | $243,379 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $138,475 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $112,699 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $157,776 | PYOtherExpensesAmt |
| CY Other Expenses | $110,416 | CYOtherExpensesAmt |
| PY Total Expenses | $296,251 | PYTotalExpensesAmt |
| CY Total Expenses | $223,115 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $21,173 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $20,264 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $136,511 | TotalAssetsBOYAmt |
| Total Assets EOY | $152,614 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,141 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,980 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $130,370 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $150,634 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO POSTIVELY INFLUENCE AND DEVELOP THE LIVES OF BOYS BY PROVIDING A MUSIC PROGRAM OF THE HIGHEST QUALITY WHICH INCLUDES EDUCATION, APPRECIATION, AND PERFORMANCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $109,783 | ExpenseAmt |
| Revenue | $52,204 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $62,186 | ExpenseAmt |
| Revenue | $55,215 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,970 | ExpenseAmt |
| Revenue | $6,814 | RevenueAmt |
| Desc | PERFORMANCE - IN A TYPICAL YEAR, THE CHATTANOOGA BOYS CHOIR MAKES OVER30 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) | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $175,939 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 13 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | 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 |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAWN OAKES | PersonNm |
| Phone | 4236342299 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700-B PINE STREET | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37402 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ANGEL ULMER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS FOSTER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LEE ANN ADAMS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOEL DENTON | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER FUNK | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALISHEA HIXSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| VALARIE MCGEE | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JORDAN HICKS | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BILL KENNEDY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| VINCENT OAKES | ||||||
| FINANCE DIRECTOR | 40.00 | $42,292 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $42,292 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | 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 |
| Government Grants | $23,500 | GovernmentGrantsAmt |
| All Other Contributions | $74,580 | AllOtherContributionsAmt |
| Total Contributions | $98,080 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOUR AND TRAINING CAMP | 900099 | $55,215 | $55,215 |
| TUITION - REGULAR | 900099 | $52,204 | $52,204 |
| CONCERTS AND PERFORMAN | 900099 | $6,807 | $6,807 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $114,226 | TotalProgramServiceRevenueAmt |
| Fundraising Gross Income | $31,066 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,066 | TotalRevenueColumnAmt |
| Exclusion | $31,066 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $7 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $243,379 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $114,233 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $31,066 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,988 | TotalAmt |
| Program Services | $93,213 | ProgramServicesAmt |
| Management And General | $9,775 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,526 | TotalAmt |
| Program Services | $1,526 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,185 | TotalAmt |
| Program Services | $5,512 | ProgramServicesAmt |
| Management And General | $2,673 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,015 | TotalAmt |
| Management And General | $2,015 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,000 | TotalAmt |
| Management And General | $9,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,040 | TotalAmt |
| Program Services | $5,425 | ProgramServicesAmt |
| Management And General | $1,615 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427 | TotalAmt |
| Program Services | $253 | ProgramServicesAmt |
| Management And General | $174 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,971 | TotalAmt |
| Program Services | $821 | ProgramServicesAmt |
| Management And General | $8,150 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,133 | TotalAmt |
| Program Services | $342 | ProgramServicesAmt |
| Management And General | $1,791 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,925 | TotalAmt |
| Program Services | $12,925 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,176 | TotalAmt |
| Program Services | $48,154 | ProgramServicesAmt |
| Management And General | $22 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,224 | TotalAmt |
| Program Services | $471 | ProgramServicesAmt |
| Management And General | $1,753 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,061 | TotalAmt |
| Management And General | $4,061 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,044 | TotalAmt |
| Management And General | $6,044 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM CURRICULUM & SU | Desc |
| Total | $7,400 | TotalAmt |
| Program Services | $7,297 | ProgramServicesAmt |
| Management And General | $103 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,115 | TotalAmt |
| Program Services | $175,939 | ProgramServicesAmt |
| Management And General | $47,176 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,642 | BOYAmt |
| EOY | $144,006 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $800 | BOYAmt |
| EOY | $3,810 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,333 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34,425 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,969 | BOYAmt |
| EOY | $908 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100 | BOYAmt |
| EOY | $3,890 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,511 | BOYAmt |
| EOY | $152,614 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,572 | BOYAmt |
| EOY | $1,117 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,569 | BOYAmt |
| EOY | $863 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,141 | BOYAmt |
| EOY | $1,980 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,370 | BOYAmt |
| EOY | $150,634 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,370 | BOYAmt |
| EOY | $150,634 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,511 | BOYAmt |
| EOY | $152,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $20,264 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $143,736 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $168,212 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $147,127 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $146,045 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,146 | CurrentTaxYearAmt |
| Total | $734,266 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $143,736 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $168,212 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $147,127 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $146,045 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,146 | CurrentTaxYearAmt |
| Total | $734,266 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $734,266 | PublicSupportTotal170Amt |
| Total Support | $734,266 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,333 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,425 | DepreciationAmt |
| Book Value | $908 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $908 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CREDIT CARD PAYABLES | $209 |
| RETIREMENT PAYABLES | $654 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $863 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $243,379 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $243,379 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $243,379 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $223,115 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $223,115 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $223,115 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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, 2024, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JULY 31, 2024. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PARKPLATZ | Event1Nm |
| Gross Receipts Event1 | $23,542 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $23,542 | GrossRevenueEvent1Amt |
| Event2 | PECAN SALES | Event2Nm |
| Gross Receipts Event2 | $7,524 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $7,524 | GrossRevenueEvent2Amt |
| Gross Receipts Total | $31,066 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $31,066 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $31,066 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE EXECUTIVE/ARTISTIC DIRECTOR AND THE FINANCE 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. |