Waterways

Tax-deductible

Chattanooga, TN501(c)(3)EnvironmentEIN 20-1065856Revenue $446K in FY2024

On file with the IRSPo Box 4437, 37405-0437 · Chattanooga, TNTax-exempt since Oct 2004Publicly supported charity — 170(b)(1)(A)(vi)

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Environmental education and training

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 150 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $52K a year · 13% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$75K
to officers and key staff · 17% of spending
Top officer’s pay higher than 57% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $73K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$8K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$446K
-32% vs prior year
Spent
$452K
To programs
92%
Net assets
$349K
By yearFY2020–FY2024
Revenue
$446K
FY2024▼ -32%
Tap a bar for its year
Revenue by fiscal year
FY2020$265K
FY2021$337K
FY2022$362K
FY2023$652K
FY2024$446K
Expenses
$452K
FY2024▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2020$154K
FY2021$262K
FY2022$403K
FY2023$533K
FY2024$452K
Net assets
$349K
FY2024▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$201K
FY2021$276K
FY2022$235K
FY2023$355K
FY2024$349K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $417K Management & general 3% · $16K Fundraising 4% · $20K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $75K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$75,055Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A

Mary Beth Sutton’s $75K as Executive Director is at the 57th percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mary Beth Sutton$75,055$54,874$46,597$46,597$46,875

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates and trains people about environmental issues.

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Provided by the organization

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1 program · $417K · in their own filed words · FY2024
01

Student and community education, training and watershed restoration

$417Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$446K
Ln 12
Gifts and grantsLn 1h$351K
Fees for servicesLn 2g$86K
Investment incomeLn 3$9K
Money outPt IX
$452K
Ln 25
Programscol B$417K
Managementcol C$16K
Fundraisingcol D$20K
Owns and owesPt X
$349K
net assets · Ln 32
Cash and savingsLn 1–2$357K
Total assetsLn 16$357K
LiabilitiesLn 26$8K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$351K
Fundraising eventsLn 1c$42K
Fees for servicesLn 2g$86K
Investment incomeLn 3$9K
Total revenueLn 12$446K
Assets in detailPt X, end of year
CashLn 1$357K
Cash and savings togetherLn 1–2$357K
Total assetsLn 16$357K
LiabilitiesLn 26$8K
Net assetsLn 32$349K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6150
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$363K$357K
Total assetsLn 16$363K$357K
LiabilitiesLn 26$8K$8K
Net assetsLn 32$355K$349K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$245K$226K$9K$9K
Payroll taxesLn 10$19K$18K$720$414
Legal feesLn 11b$600$600$0$0
Accounting feesLn 11c$5K$0$5K$0
Office expensesLn 13$5K$5K$0$0
OccupancyLn 16$26K$26K$0$8
TravelLn 17$11K$11K$0$0
Conferences, conventions and meetingsLn 19$3K$3K$0$0
InterestLn 20$101$0$101$0
InsuranceLn 23$4K$4K$0$0
Other expenses (24a–d)Ln 24$107K$97K$67$10K
All other expensesLn 24e$26K$26K$466$0
Total functional expensesLn 25$452K$417K$16K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $446K$452K−$6K$349K 990 PDF
FY2023 $652K$533K$120K$355K 990 PDF
FY2022 $362K$403K−$41K$235K 990 PDF
FY2021 $337K$262K$75K$276K 990 PDF
FY2020 $265K$154K$111K$201K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $446,192 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $592,485$351,013
I-9 Program service revenuePrior year $59,702$86,166
I-10 Investment income$9,013
I-11 Other revenue$0
I-12 Total revenuePrior year $652,187$446,192
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $220,232$263,686
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $312,343$188,127
I-18 Total expensesPrior year $532,575$451,813
I-19 Revenue less expensesPrior year $119,612−$5,621
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $446,192 across 6 lines filed
VIII-1c Fundraising events$42,464
VIII-1f All other contributions, gifts and grants$308,549
VIII-1h Total contributions, gifts and grants$351,013
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$86,166
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $9,013$9,013
VIII-12 Total revenueRelated to mission $86,166 · Unrelated business $0 · Excluded from tax $9,013$446,192
Part IX · Statement of functional expenses $451,813 across 12 lines filed
IX-7 Other salaries and wagesPrograms $226,037 · Management $9,414 · Fundraising $9,167$244,618
IX-10 Payroll taxesPrograms $17,934 · Management $720 · Fundraising $414$19,068
IX-11b Legal feesPrograms $600 · Management $0 · Fundraising $0$600
IX-11c Accounting feesPrograms $0 · Management $4,861 · Fundraising $0$4,861
IX-13 Office expensesPrograms $4,677 · Management $0 · Fundraising $0$4,677
IX-16 OccupancyPrograms $26,116 · Management $0 · Fundraising $8$26,124
IX-17 TravelPrograms $10,974 · Management $0 · Fundraising $0$10,974
IX-19 Conferences, conventions and meetingsPrograms $3,153 · Management $0 · Fundraising $0$3,153
IX-20 InterestPrograms $0 · Management $101 · Fundraising $0$101
IX-23 InsurancePrograms $4,201 · Management $0 · Fundraising $0$4,201
IX-24 Other expenses (24a–d)Programs $97,007 · Management $67 · Fundraising $9,965$107,039
IX-24e All other expensesPrograms $25,931 · Management $466 · Fundraising $0$26,397
IX-25 Total functional expensesPrograms $416,630 · Management $15,629 · Fundraising $19,554$451,813
Part X · Balance sheet $357,003 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $362,599$357,003
X-16 Total assetsStart of year $362,599$357,003
X-25 Other liabilitiesStart of year $8,081$8,106
X-26 Total liabilitiesStart of year $8,081$8,106
X-27 Net assets without donor restrictionsStart of year $329,518$299,601
X-28 Net assets with donor restrictionsStart of year $25,000$49,296
X-32 Total net assets or fund balancesStart of year $354,518$348,897
X-33 Total liabilities and net assetsStart of year $362,599$357,003
Part XI · Reconciliation of net assets $348,897 net assets at year end
XI-1 Total revenue$446,192
XI-2 Total expenses$451,813
XI-3 Revenue less expenses−$5,621
XI-4 Net assets at start of year$354,518
XI-10 Net assets at end of year$348,897

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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