CHATTANOOGAHAMILTON COUNTY PUBLIC EDUCATION FUND (EIN 621356764) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1988

Legal Domicile

Principal Officer

DANIEL D CHALLENER

Phone

4232659403

Tax Period

2024-07-01 to 2025-06-30

CHATTANOOGAHAMILTON COUNTY PUBLIC EDUCATION FUND, founded in 1988, is a community nonprofit in the Education sector that reported $3.3M in total revenue in fiscal year 2024. Revenue surged 51% from the prior year, signaling strong growth momentum. Expenses of $6.3M exceeded revenue, resulting in a 88% operating deficit.

Mission

TO IMPROVE STUDENT ACHIEVEMENT IN PUBLIC SCHOOLS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,164,206

Program Service Revenue $214,120

Investment Income $953,312

Other Revenue $13,711

TOTAL REVENUE $3,345,349

Expense Breakdown

Grants Paid $2,028,643

Salaries & Benefits $2,738,227

Fundraising Expenses $326,375

Program Expenses $5,016,487

Other Expenses $1,531,958

TOTAL EXPENSES $6,298,828

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,345,349	$2,214,633	+0.5%
Expenses	$6,298,828	$4,480,091	+0.4%
Net Income	$-2,953,479	$-2,265,458	+0.3%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$457,324

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN F GERM	CHAIR	3.00	Officer Director	$0	$0	$0
ROGER DICKSON	VICE CHAIR	2.00	Officer Director	$0	$0	$0
H GRANT LAW JR	TREASURER	3.00	Officer Director	$0	$0	$0
ASHLIE HENDERSON	DIRECTOR	1.00	Director	$0	$0	$0
JACOB PRESTON	DIRECTOR	1.00	Director	$0	$0	$0
TODD WOMACK	DIRECTOR	1.00	Director	$0	$0	$0
ALAN L LEBOVITZ	DIRECTOR	1.00	Director	$0	$0	$0
DR SUE ANNE WELLS	DIRECTOR	1.00	Director	$0	$0	$0
DR FANNIE HEWLETT	DIRECTOR	1.00	Director	$0	$0	$0
LISA IGLESIAS	SECRETARY	1.00	Officer Director	$0	$0	$0
IAN LEAVY	DIRECTOR	1.00	Director	$0	$0	$0
DR STEVEN ANGLE	DIRECTOR	1.00	Director	$0	$0	$0
ROY VAUGHN	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL D CHALLENER	PRESIDENT	45.00	Officer	$269,587	$32,991	$302,578
LARRY STONE	CHIEF FINANCIAL OFFICER	45.00	Officer	$135,750	$18,996	$154,746
MICHAEL STONE	VICE PRESIDENT	40.00	Highest	$140,439	$18,246	$158,685
KEITH WHITE	VICE PRESIDENT	40.00	Highest	$111,176	$25,888	$137,064
J MICHELLE CALDWELL	PROGRAM DIRECTOR	40.00	Highest	$111,198	$16,803	$128,001
MARK NEAL	PROGRAM DIRECTOR	40.00	Highest	$110,948	$24,685	$135,633
KAYLA SHUGART	DIRECTOR	40.00	Highest	$115,000	$14,613	$129,613

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,345,349	$6,298,828	$18,476,795	$-2,953,479
2024	$2,214,633	$4,480,091	$21,106,592	$-2,265,458
2023	$2,845,428	$4,569,423	$17,474,311	$-1,723,995
2022	$9,291,458	$4,310,257	$18,265,172	$4,981,201
2021	$4,631,214	$5,688,067	$16,006,378	$-1,056,853
2020	$5,199,585	$4,271,868	$14,671,213	$927,717
2019	$3,910,490	$4,315,151	$14,208,362	$-404,661
2018	$3,670,011	$4,277,179	$14,306,875	$-607,168

CHATTANOOGAHAMILTON COUNTY PUBLIC EDUCATION FUND