Scenic City Women's Network

Nonprofit profile at a glance

EIN
621696730
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Chattanooga, TN, USA
Phone
4234882821
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations
Affiliation
Christianity

Official website

Reported finances

Revenue
$183,125
Expenses
$128,138
Assets
$304,666
Liabilities
$5,494

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • PHYLLIS JAMES (BOARD PRESIDENT)
  • RENEE NAIL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RENEE NAIL (EXECUTIVE DIRECTOR): $29,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage, equip and energize christian working women.

What it reported doing in 2025

Bible studies, connect 2 and instructional webinars - these programs further the mission by equipping working women. Classes are desinged to grow a deeper faith, build relationships with each other and creating a network. Through these programs, based on identified needs, spiritual lives are enriched, knowledge is gained and application to their lives help them so they can make an impact in their work, their community and in their families. Due to great response we continued to offer digital studies. We continued to partnership with the generosity trust in providing webinars on important topics as it related to work. 9/11: a day of remembrance. The live event is a community wide event and was well attended. A 30 minute made-for-tv video was produced and enjoyed great viewership. During 2025, the leadership symposium changed it's name to leadership god's way. A curriculum developer was identified to write a new curriculum during 2026.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 85
  • Accountability: 69
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: $6.54 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.38; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 23%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 73% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $94K in reported program spending
  • Leadership: top reported pay $30K · 8 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.