Par Foundation
Nonprofit profile at a glance
- EIN
- 061739701
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990 2012, Form 990-EZ 2025
- Location
- Chattanooga, TN, USA
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Disaster Preparedness and Relief Services
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,936
- Expenses
- $4,363
- Assets
- $302
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Sam D Bernard (President)
- Kathy Cannon (Vice President)
People named in this filing
- Sam D Bernard (President)
- Joseph H walker (Treasury)
- Kathy Cannon (Vice President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To help provide crisis services to clients which includes companies groups organizations churches families individuals and schools.
What it reported doing in 2025
The PAR Foundation is committed to provide Crisis Services to any organizations which need our service regardless of the ability to pay for the services. The PAR Foundation helped 5 organizations throughout the year which impacted around 100 people.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 82
- Sustainability: 13
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.5%; rating input score 77
- Program expense ratio: 34%; rating input score 34
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -125.4%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 64.6% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 6.6% per year; rating input score 100; 61st percentile among comparable filings
Details
- Where the money goes: 76.5% of revenue deployed · 34% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $1K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Program expense ratio scored 34/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.