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Alternative Seminary FY2022 filing

Tax-deductible

Chattanooga, TN501(c)(3)ReligionEIN 47-4921180Revenue $196K in FY2022

On file with the IRSPo Box 8935, 37414-0935 · Chattanooga, TNTax-exempt since Feb 2016Publicly supported charity — 170(b)(1)(A)(vi)

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Exists to Train Leaders to Impact the Culture for Christ.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$8K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $22K a year · 22% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 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
$8K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $80K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$110K
92% of total assets
Concern: liabilities are 92% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$196K
+115% vs prior year
Spent
$139K
To programs
92%
Net assets
$10K
By yearFY2020–FY2023
Revenue
$196K
FY2022▲ +115%
Tap a bar for its year
Revenue by fiscal year
FY2020$21K
FY2021$91K
FY2022$196K
FY2023$80K
Expenses
$139K
FY2022▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$135K
FY2021$109K
FY2022$139K
FY2023$93K
Net assets
$10K
FY2022▲ +121%
Tap a bar for its year
Net assets by fiscal year
FY2020−$29K
FY2021−$47K
FY2022$10K
FY2023−$3K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Feb 2016.

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% · $128K Management & general 8% · $11K

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

6 people listed on the 990; $8K paid to officers and key staff.

Part VII, Section A · reportable compensation
Rozario Slack
President
$7,680Pt VII · Sec A
Roger Lambert
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Elston McLean
Secretary
$0Pt VII · Sec A
Tim Tinsley
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Rozario Slack’s $8K as President is at the 22nd percentile of top reported officer pay among 344 <$100K religion 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 · 2 named individuals · Part VII

NameFY2022FY2021FY2020
Rozario Slack$7,680$7,680$11,520
Elston McLain——$881

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 15aYes

Programs and updates

Trains leaders to positively influence culture for Christ.

Questions for Alternative Seminary

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Provided by the organization

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1 program · $128K · in their own filed words · FY2022
01

Exists to train leaders to impact the culture for Christ. It provides

$128Kprogram 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 · FY2023
Chattanooga Christian Community FoundationFY2023$80K
Total grants receivedfrom 1 funder$80K

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$196K
Ln 12
Gifts and grantsLn 1h$196K
Money outPt IX
$139K
Ln 25
Programscol B$128K
Managementcol C$11K
Owns and owesPt X
$10K
net assets · Ln 32
Cash and savingsLn 1–2$112K
Total assetsLn 16$120K
LiabilitiesLn 26$110K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$196K
Total revenueLn 12$196K
Assets in detailPt X, end of year
CashLn 1$112K
Cash and savings togetherLn 1–2$112K
Other assetsLn 15$955
Total assetsLn 16$120K
LiabilitiesLn 26$110K
Net assetsLn 32$10K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$58K$112K
Total assetsLn 16$67K$120K
LiabilitiesLn 26$114K$110K
Net assetsLn 32−$47K$10K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$50K$50K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$1K$1K
Other expenses (24a–d)Ln 24$86K$78K$8K
Total functional expensesLn 25$139K$128K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $80K$93K−$13K−$3K 990 PDF
FY2022 Viewing $196K$139K$57K$10K 990 PDF
FY2021 $91K$109K−$18K−$47K 990 PDF
FY2020 $21K$135K−$113K−$29K 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 FY2022 990 (6 parts)
Part I · Summary $196,000 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $91,303$196,000
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $91,303$196,000
I-13 Grants and similar amounts paid$49,509
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $8,367$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $101,150$89,182
I-18 Total expensesPrior year $109,517$138,691
I-19 Revenue less expensesPrior year −$18,214$57,309
Part VI · Governance 5 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $196,000 across 4 lines filed
VIII-1f All other contributions, gifts and grants$196,000
VIII-1h Total contributions, gifts and grants$196,000
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$196,000
Part IX · Statement of functional expenses $138,691 across 4 lines filed
IX-1 Grants to domestic organizationsPrograms $49,509$49,509
IX-11c Accounting feesManagement $1,985$1,985
IX-13 Office expensesManagement $1,032$1,032
IX-24 Other expenses (24a–d)Programs $78,008 · Management $8,157$86,165
IX-25 Total functional expensesPrograms $127,517 · Management $11,174 · Fundraising $0$138,691
Part X · Balance sheet $120,472 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $58,154$112,017
X-4 Accounts receivableStart of year $7,500$7,500
X-15 Other assetsStart of year $955$955
X-16 Total assetsStart of year $66,609$120,472
X-17 Accounts payable and accrued expensesStart of year $3,950$525
X-24 Unsecured notes and loans payableStart of year $109,843$109,843
X-26 Total liabilitiesStart of year $113,793$110,368
X-27 Net assets without donor restrictionsStart of year −$47,184$10,104
X-32 Total net assets or fund balancesStart of year −$47,184$10,104
X-33 Total liabilities and net assetsStart of year $66,609$120,472
Part XI · Reconciliation of net assets $10,104 net assets at year end
XI-1 Total revenue$196,000
XI-2 Total expenses$138,691
XI-3 Revenue less expenses$57,309
XI-4 Net assets at start of year−$47,184
XI-10 Net assets at end of year$10,104

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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