Friends of the Chickamauga and Chattanooga National Military Park
Nonprofit profile at a glance
- EIN
- 581708782
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024, Form 990-EZ 2017
- Location
- Chattanooga, TN, USA
- Phone
- 4234439474
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Historical Societies, Related Historical Activities
Reported finances
- Revenue
- $702,102
- Expenses
- $433,775
- Assets
- $2,061,771
- Liabilities
- $-4,800
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- Patricia Mims (Executive Director)
- Dan Saieed (President)
Highest reported compensation
- Patricia Mims (Executive Director): $100,792 total reported compensation
- Clay Aldridge (Operations Manager): $39,583 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 Organization serves as an advocate for the Chickamauga and Chattanooga National Military Parks, helping to preserve, promote and enhance its resources for the benefit of the public.
What it reported doing in 2024
National Park Partners provided direct financial support for lecture series events with speakers and topics related to National Parks and conservation; Indigenous culture and history; and Chattanooga's place in the U.S. Civil War. The series was founded in 2006 and has sustained over 19 years through the support of NPP.
Operating model
- Revenue model
- Grant-funded. 77% of the money available for current operations came from government grants.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 28
- Transparency & Controls: 62
- Accountability: 72
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 25.9%; rating input score 26
- Program expense ratio: 39.8%; rating input score 40
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 4.2%; rating input score 4; 25th 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 9 controls in place; rating input score 33
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 38.2%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 4.75; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 32.4%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 2.1% per year; rating input score 100; 27th percentile among comparable filings
- Revenue growth: 13.7% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 16% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 25.9% of revenue deployed · 39.8% of spending went to programs
- Governance: 22 of 22 board members independent · 3 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $172K in reported program spending
- Leadership: top reported pay $101K · 24 people listed
- Consistency: 29 of 31 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 9 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- High — Financial Efficiency: Mission deployment rate scored 26/100.
- Moderate — Financial Efficiency: Program expense ratio scored 40/100.
- High — Transparency & Controls: Grant itemization coverage scored 4/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Officer compensation ratio scored 6/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.