Adult & Teen Challenge MidSouth

Nonprofit profile at a glance

EIN
621022117
IRS 990 coverage
2019–2025
Official website data refreshed
Jul 2026
Forms available
Form 990 2025, Form 990-T 2025
Location
Chattanooga, Tennessee, United States
Phone
(423) 756-5558
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,234,166
Expenses
$1,543,219
Assets
$3,268,742
Liabilities
$169,010

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DAVID MCNABB (PRESIDENT AND CEO)

Highest reported compensation

  • DAVID MCNABB (PRESIDENT AND CEO): $91,512 total reported compensation

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

Overview

Mission

Our mission is to provide men and women over the age of 18 freedom from addiction and other life-controlling issues through Christ-centered solutions. Vision Our vision is freeing all people from life-controlling issues through the power of Jesus Christ! Vision & Values Mission Our mission is to provide men and women over the age of 18 freedom from addiction and other life-controlling issues through Christ-centered solutions. Vision.

What it reported doing in 2025

The adult & teen challenge mid-south (atcm) program is designed for those who need residential recovery in order to deal with life-controlling addictions. Programs include bible study, character development, counseling, christian growth, academic and vocational improvement. Due to the very nature of addiction, most addicts are turned out by family members who are exhausted, are unable to work, and may come from the judicial system. They come to atcm indigent and unable to pay any part of the low fees we list. It is because of the donors, foundations and corporations who believe in the work of atcm that the ministry is able to continue.

Operating model

Revenue model
Donor-supported. 69% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: $19.35 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -25%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.12; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 82.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $92K · 12 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 5/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.