Signal Mountain Christian Co-op
Nonprofit profile at a glance
- EIN
- 812578747
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2018
- Location
- Chattanooga, TN, USA
- Phone
- 4232601674
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
- Affiliation
- Christianity
Reported finances
- Revenue
- $55,709
- Expenses
- $55,254
- Assets
- $74,902
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Doris Southerland (President)
People named in this filing
- Doris Southerland (President)
- Kathy Pitts (Treasurer)
- Jim Fields (Secretary)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide educational services for 6th, 7th, and 8th graders.
What it reported doing in 2024
SMCC provided in class educational instruction and several field trips for students in the 6th, 7th, and 8th grades. The approximate hours of instruction over 130 days were approximately 5,382 hours of educational instruction during the 2024 to 2025 academic year.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 82
- Sustainability: 53
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.2%; rating input score 99
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 0.8%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 1.36; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 77.2% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: -18.4% per year; rating input score 0; 16th percentile among comparable filings
- Asset growth: 7% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 99.2% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $55K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- 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.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.