The Generosity Trust
Legal name: Chattanooga Christian Community Foundation
Nonprofit profile at a glance
- EIN
- 621536731
- IRS 990 coverage
- 2020–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Chattanooga, TN, United States
- Phone
- 423.266.5257
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Community Foundations
- Affiliation
- Christianity
Reported finances
- Revenue
- $53,564,266
- Expenses
- $39,611,404
- Assets
- $136,092,846
- Liabilities
- $7,858,076
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- JAMES R BARBER (PRESIDENT)
Highest reported compensation
- JAMES R BARBER (PRESIDENT): $168,230 total reported compensation
- RHONDA BURDITT (DIRECTOR OF FINANCE & ACCOUNTING): $91,890 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
At the heart of our work here at TGT, we guide and encourage donors who are motivated toward kingdom-building generosity. Our mission is carried out through four primary initiatives. who are motivated toward kingdom-building generosity. Our mission is carried out through four primary initiatives: _At the heart of our work here at TGT, we guide and encourage donors who are motivated toward kingdom-building generosity. Our mission_ _is carried out through four primary initiatives:_.
What it reported doing in 2024
Grants are made to other section 501(c)(3) charitable organizations and the organization educates the public about philanthropy and christian financial principles. The organization manages funds held for donation to qualified charitable organizations.
Operating model
- Revenue model
- Donor-supported. 94% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 72
- Accountability: 95
- Sustainability: 86
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.8%; rating input score 77
- Program expense ratio: 98.7%; rating input score 99
- Fundraising efficiency: $1,014.95 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 25th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 96.3%; rating input score 96; 29th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 26%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 3.44; rating input score 79; 79th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 0.7%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 10.9% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 14.5% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 8.3% per year; rating input score 100; 61st percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 76.8% of revenue deployed · 98.7% of spending went to programs
- Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $39.1M in reported program spending
- Leadership: top reported pay $168K · 12 people listed · 1 of 6 pay-setting controls reported
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 569 filed money-flow records
- Related organizations: 506 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.