CALEB - Chattanoogans in Action for Love, Equality and Benevolence

Legal name: Chattanoogans in Action for Love Equality and Benevolence

Nonprofit profile at a glance

EIN
814124279
IRS 990 coverage
2019–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2017
Location
Chattanooga, TN, USA
Phone
4233214364
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Interfaith Coalitions
Affiliation
Interfaith

Official website

Reported finances

Revenue
$836,939
Expenses
$835,452
Assets
$629,642
Liabilities
$12,182

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • REV CHARLOTTE WILLIAMS (PRESIDENT)
  • SARAH MARQUEZ BERESTECKY (VICE PRESIDENT)
  • MICHAEL GILLILAND (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL GILLILAND (EXECUTIVE DIRECTOR): $50,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of CALEB is to bring together an institutional coalition of faith-based, labor, and other community organizations in order that their constituents gain a powerful voice in public affairs and issues in the wider community. A task force for each issue is made up of members who build campaigns, explore issues, and recommend actions for the broader CALEB community. These campaigns help to build experienced leaders who can work together to increase our ability to make change. © 2025 ​CALEB - Chattanoogans in Action for Love, Equality and Benevolence [](. _Increasing the number of residents and congregation members who are actively involved in initiating positive change in the Chattanooga region_ _Improving communication and cooperation between area residents of all ages, races, religious and income groups_ _Providing leadership training so that residents can affect the...

What it reported doing in 2024

Community organizing trainings, restorative practices, criminal justice, & other programs: caleb's purpose is to build strong public organizations through strong public leaders. Trainings are a key part of this work. As an affiliate of the gamaliel network of community organizations, we commit to sending leaders to gamaliel's 7-day national leadership training, as well as regional one-day and three-day regional trainings. Caleb has also created local training opportunities. In partnership with our member organization glass house collective, we've created a curriculum called "sway: a people's guide to community organizing" that pairs local residents with artists interested in public action. Through eight workshops and a community project, participants learn the strategies and qualities for building a strong public organization that can affect change.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.6%; rating input score 92
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: $40.55 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.2%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 45.2% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 48th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 91.6% of revenue deployed · 91.7% of spending went to programs
  • Governance: 21 of 21 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $766K in reported program spending
  • Leadership: top reported pay $50K · 22 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.