Sports Arts & Recreation of Chattanooga

Nonprofit profile at a glance

EIN
621515151
IRS 990-EZ coverage
2017–2024
Forms available
Form 990-EZ 2024, Form 990-T 2023, Form 990-N 2013
Location
Hixson, TN, USA
Phone
4235965268
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$61,085
Expenses
$38,538
Assets
$150,499
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JERRY HIGHTOWER (PRESIDENT)
  • MARTIN PENNY (VICE PRESIDENT)

People named in this filing

  • JERRY HIGHTOWER (PRESIDENT)
  • MARTIN PENNY (VICE PRESIDENT)
  • KEITH ARIMURA (REGISTRAR)

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

To serve the recreational and competitive needs of individuals with disabilities in an environment with their able-bodied relatives and friends.

What it reported doing in 2024

Adaptive water skiing's largest single event of each year is our annual "water sports day", which is held at the first lutheran church camp on possum creek (backwater of the Tennessee river's lake chickamauga). This event includes: water skiing, tubing, kayaking, stand-up paddleboarding, and pontoon boat rides on that day. Adaptive water skiing also included one six-hour "training day" to train volunteers serving in key positions such as "side skiers", deep water starters, and "quick release persons" (who release ski ropes from the pull boat when skiers fall to avoid injury). We also held seven three-hour "advanced water skier training sessions". The total program time for adaptive water skiing was 35 hours. This year 30 individuals with disabilities were served, along with 28 family members and were assisted by 189 volunteers and one paid instructor.

Operating model

Revenue model
Donor-supported. 100% 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 comfortably covers expenses. 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: 11
  • Transparency & Controls: 82
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9%; rating input score 9
  • Program expense ratio: 14.3%; rating input score 14

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 36.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 3.91; rating input score 80; 80th 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: -3.9% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 9% of revenue deployed · 14.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $5K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 9/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.