CHATTANOOGA BOYS CHOIR: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- CHATTANOOGA BOYS CHOIR (EIN 62-0692977)
- Tax period
- 2014-08-01 to 2015-07-31
- Filed
- 2015-12-15
- IRS object ID
- 201533499349301053
- Schema version
- 2014v5.0
- 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 | 2015-12-15T12:55:13-06:00 | ReturnTs |
| Tax Period End | 2015-07-31 | 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 | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 MARKET STREET | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-08-01 | 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 | 2015-12-15 | 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 | 2015-12-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | 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 ST | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $206,829 | 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 | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $50,439 | PYContributionsGrantsAmt |
| CY Contributions Grants | $58,009 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $161,488 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $134,733 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,148 | PYOtherRevenueAmt |
| CY Other Revenue | $14,087 | CYOtherRevenueAmt |
| PY Total Revenue | $220,076 | PYTotalRevenueAmt |
| CY Total Revenue | $206,829 | 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 | $96,440 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $95,783 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $122,947 | PYOtherExpensesAmt |
| CY Other Expenses | $104,238 | CYOtherExpensesAmt |
| PY Total Expenses | $219,387 | PYTotalExpensesAmt |
| CY Total Expenses | $200,021 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $689 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,808 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,006 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,298 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,302 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,786 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$5,296 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,512 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $71,992 | ExpenseAmt |
| Revenue | $42,285 | 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 | $35,519 | ExpenseAmt |
| Revenue | $45,607 | RevenueAmt |
| Desc | TOUR AND TRAINING CAMP - IN NOVEMBER 2014 THE CHOIR TRAVELED TO FAIRFIELD GLADE IN CROSSVILLE, TN PERFORMING AS PART OF A MUSIC SERIES. IN JANUARY 2015 THE CHOIR PERFORMED BY INVITATION AT THE ATLANTA COMMUNITY CHORAL FESTIVAL AT THE SCHWARTZ CENTER FOR PERFORMING ARTS - THE FIRST CHOIR FROM OUTSIDE OF THE ATLANTA METRO AREA TO BE INVITED TO PERFORM AT THE FESTIVAL. THE 2015 SUMMER TOUR INCLUDED PERFORMANCES IN MURFREESBORO, TN, LOUISVILLE, KY, CHICAGO, IL, AND INDIANAPOLIS, IN. THE ANNUAL SUMMER TRAINING CAMP TAKES PLACE DURING JULY. IN ADDITION TO REHEARSALS, CHORISTERS TAKE CLASSES IN MUSICIANSHIP, MUSIC THEORY, TEAM BUILDING, ARTS & CRAFTS, AND RECREATION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $26,578 | ExpenseAmt |
| Revenue | $31,904 | RevenueAmt |
| Desc | PERFORMANCE - THE 2014-2015 SEASON INCLUDED OVER 30 APPEARANCES: SINGING THE NATIONAL ANTHEM AT TWO CHATTANOOGA LOOKOUTS HOME GAMES, A COLLABORATIVE CONCERT WITH THE LEE UNIVERSITY WOMEN'S CHOIR, A CONCERT AT FAIRFIELD GLADE COMMUNITY CHURCH IN CROSSVILLE, TN, TWO SCHOOL PERFORMANCES AND TWO PUBLIC PERFORMANCES OF THE 52ND ANNUAL SINGING CHRISTMAS TREE, CAROLING AT ROCK CITY GARDEN OF ENCHANTED LIGHTS, ST. PAUL'S EPISCOPAL CHURCH ADVENT SERIES CONCERT, GUEST CHOIR IN THE "LAND OF SNOW" SCENE OF BALLET TENNESSEE'S PERFORMANCE OF THE NUTCRACKER, ATLANTA COMMUNITY CHORAL FESTIVAL, SIMMONS-O'NEAL MEMORIAL CONCERT (ANNUAL, COLLABORATIVE PERFORMANCE WITH THE CHATTANOOGA CHORAL SOCIETY FOR THE PRESERVATION OF AFRICAN AMERICAN SONG), TRAINING CHOIRS RECITAL, KIDSING CONCERT FOR CHILDREN IN SNOW HILL COMMUNITY, COLLABORATIVE CONCERT WITH THE AMERICAN BOYCHOIR AND THE BLAIR CHILDREN'S CHOIR, THE ANNUAL FINALE! SPRING CONCERT, AND SUMMER TOUR. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $29,024 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Revenue | $29,024 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $134,089 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 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 | 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 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 8 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | 0 | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAWN OAKES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| LEE DAVIS | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN LASETER | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHANIE FITCH | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DON ANDREWS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANNABELL HARR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GALEN PICKARD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE HASKEW | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BEAU WELLS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ALICE MORGAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| VINCENT OAKES | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $37,956 | $0 | $1,139 | |
| VINCE DEAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HEATHER HICKS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANDY PEREZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT DUGAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRAD TUCKER | ||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $37,956 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,139 | 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 | $12,250 | GovernmentGrantsAmt |
| All Other Contributions | $45,759 | AllOtherContributionsAmt |
| Total Contributions | $58,009 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOUR AND TRAINING CAMP | 900099 | $45,607 | $45,607 |
| TUITION - REGULAR | 900099 | $42,285 | $42,285 |
| CONCERTS AND PERFORMAN | 900099 | $31,904 | $31,904 |
| PECAN SALES | 900099 | $13,084 | $13,084 |
| SALES OF MERCHANDISE A | 900099 | $1,853 | $1,853 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $134,733 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $14,087 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,087 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $14,087 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $206,829 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $148,820 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,956 | TotalAmt |
| Program Services | $37,956 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,064 | TotalAmt |
| Program Services | $16,224 | ProgramServicesAmt |
| Management And General | $28,840 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,139 | TotalAmt |
| Program Services | $1,139 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,424 | TotalAmt |
| Program Services | $5,424 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,200 | TotalAmt |
| Program Services | $3,994 | ProgramServicesAmt |
| Management And General | $2,206 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,513 | TotalAmt |
| Management And General | $2,513 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,338 | TotalAmt |
| Program Services | $1,169 | ProgramServicesAmt |
| Management And General | $1,169 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,115 | TotalAmt |
| Program Services | $1,029 | ProgramServicesAmt |
| Management And General | $3,086 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,800 | TotalAmt |
| Program Services | $2,400 | ProgramServicesAmt |
| Management And General | $2,400 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,514 | TotalAmt |
| Management And General | $1,514 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $548 | TotalAmt |
| Management And General | $548 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,139 | TotalAmt |
| Management And General | $5,139 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUMMER TOUR | $30,733 | $30,733 | |
| CONCERT EXPENSE | $26,578 | $26,578 | |
| SCHOLARSHIPS AWARDED | $5,217 | $5,217 | |
| TRAINING WEEK | $4,786 | $4,786 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,957 | TotalAmt |
| Program Services | $2,657 | ProgramServicesAmt |
| Management And General | $13,300 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,021 | TotalAmt |
| Program Services | $134,089 | ProgramServicesAmt |
| Management And General | $65,932 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,387 | BOYAmt |
| EOY | $14,051 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,074 | BOYAmt |
| EOY | $3,105 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,279 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,137 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $545 | BOYAmt |
| EOY | $1,142 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,006 | BOYAmt |
| EOY | $18,298 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,564 | BOYAmt |
| EOY | $16,786 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,738 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,302 | BOYAmt |
| EOY | $16,786 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,296 | BOYAmt |
| EOY | $1,512 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,296 | BOYAmt |
| EOY | $1,512 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,006 | BOYAmt |
| EOY | $18,298 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $6,808 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | 0 | AuditCommitteeInd |
| 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 | $138,876 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $135,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $135,524 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $169,636 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,901 | CurrentTaxYearAmt |
| Total | $724,937 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $138,876 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $135,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $135,524 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $169,636 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,901 | CurrentTaxYearAmt |
| Total | $724,937 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $195,517 | SubstantialContributorsTotAmt |
| Public Support Total170 | $529,420 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1 | CurrentTaxYearMinus1YearAmt |
| Total | $20 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $724,957 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $298,467 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.73030 | PublicSupportCY170Pct |
| Public Support PY170 | 0.66860 | 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 | $14,279 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,137 | DepreciationAmt |
| Book Value | $1,142 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,142 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $206,829 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $206,829 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $206,829 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $200,021 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $200,021 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $200,021 | 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, 2012 THROUGH JULY 31, 2015, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JULY 31, 2015. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE EXECUTIVE DIRECTOR AND THE ADMINISTRATIVE DIRECTOR ARE HUSBAND AND WIFE. |
| FORM 990, PART VI, SECTION B, LINE 11 | 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. |