Splash

Nonprofit profile at a glance

EIN
900824026
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2015
Location
Chattanooga, TN, USA
Phone
4236243915
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts Education

Reported finances

Revenue
$229,260
Expenses
$223,689
Assets
$223,489
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Charlie Newton (Board Chair Executive Director)

People named in this filing

  • Charlie Newton (Board Chair Executive Director)
  • Iantha Newton (Sec Tres)
  • Michael McConnell (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

SPLASH provides arts enrichment which relies heavily on an apprentice style art instruction in a professional artist studio to low-income urban youth. Immersing them in the local art museum galleries and artisan market activities for real world art experiences. We provide quality after-school arts programming to local schools and other youth groups including the juvenile detention center. Our roster maintains a core group of 7 regular teaching artists to serve local youth from 3-16yrs old. We also provide arts enrichment to seniors at adult day care centers.

What it reported doing in 2025

A Place of Healing 250 served. SPLASH Art Gallery A Place of Healing is a collaborative effort between SPLASH Project Lead and CommonSpirit CHI Memorial Hospital in Chattanooga Project Support culminating in a year-long exhibition and permanent changing of the SPLASH Art Gallery that will be seen by literally thousands of visitors to the hospital. When revisiting the Water Lilies in my present condition-vision loss from glaucoma-I slip into a sense of completeness. Surface depth and reflection converge just as past future and present moments become one. And Ive realized Ive lost nothing. I feel no anxiety or dread. I simply luxuriate in the joy of color and celebrate this present moment. This to me is the healing power of art. Christopher Bailey reflects on his personal history with Claude Monets Water Lilies over many decades. Medjugorge Bosnia and Herzegovina Lourdes France The Massabielle Grotto Lourdes France Grunwalds Isenheim Altarpiece Germany and Charlie Newtons Yo Mary Atlanta Stephanie Hughley former director of National Black Arts Festival and Art Director for the Summer Olympics in Atlanta. All of these are places of reported miracles where art and healing have merged to demonstrate the Healing Power of Art. This is a partnership between SPLASH and Memorial Hospital to create a large exhibition of art from Splash Students and Lead Artists Charlie and Iantha Newton to transform the corridors of a major Hospital to intentionally create an environment that promotes healing in the visitors patients and staff who utilize the places and spaces in the hospital. This project has three placemaking efforts to help connect and understand people place and the community: education the creation of new art and exhibition. Education: Splash students study the history of art for healing for seven months creating their own healing art led by lead artist Charlie Newton and Splash teaching artists. They learned about healing art from guest lecturer Chyela Rowe manager of Arts Therapies and Well-Being at Memorial Hospital. New Art: Students were guided through processes and art techniques of various artists and genres while creating works of art for healing 30-50 student works will be available for the exhibit. Splash lead artists Charlie and Iantha Newton created a suite of paintings on Healing 5-10 works each will be available for the exhibit. Exhibition: Splash exhibited the art created by students and lead artists at Memorial Hospital for one year.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. 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: 45
  • Transparency & Controls: 73
  • Accountability: 56
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44%; rating input score 44
  • Program expense ratio: 45.1%; rating input score 45
  • Fundraising efficiency: $15.67 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 0th 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: 85.7%; rating input score 86; 25th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -8.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 20.1% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 44% of revenue deployed · 45.1% of spending went to programs
  • Governance: 6 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 7 filed program accomplishments · $101K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 38 of 42 current checks pass · 4 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 44/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.