Nonprofit · EIN 58-1582137
CAROL ELAINE MINISTRIES
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $164,623 | $182,414 | -$17,791 | $186,969 | $33,863 | $153,106 |
| December 31, 2024 | 990 | $311,522 | $184,911 | $126,611 | $170,924 | $27 | $170,897 |
| December 31, 2023 | 990-EZ | $120,457 | $138,371 | -$17,914 | $45,099 | $813 | $44,286 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $163,917
- Net income from sales of inventory
- $706
Expenses
- Compensation of officers, directors and key employees
- $35,750
- Salaries, compensation and benefits (total)
- $30,000
- Professional fees and payments to contractors
- $6,934
- Occupancy
- $1,624
- Printing, publications and postage
- $481
- Other expenses
- $143,375
- Program services (functional)
- $76,647
Balance sheet and other
- Total assets, start of year
- $170,924
- Total assets, end of year
- $186,969
- Total liabilities, end of year
- $33,863
- Net assets, end of year
- $153,106
- Cash, savings and investments
- $5,345
- Land and buildings
- $173,082
- Gross receipts
- $167,837
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carol Elaine Whitney | President | 30 | $30,000 |
| Scott R Whitney | Vice President and Treasurer | 10 | $5,750 |
| Terry Barrett | Director | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carol Elaine Whitney | President Officer | 30 | $32,500 |
| Terry Barrett | Director Trustee or director | 1 | $0 |
| Scott Whitney | Vice President and Treasurer Officer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Carol Elaine Whitney | President and Pastor | 30 | $30,000 | $1,989 |
| Terry Barrett | Director | 1 | $0 | $0 |
| Scott R Whitney | Director | 15 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 200 W MARTIN LUTHER KING BLVD STE, CHATTANOOGA, TN 37402-2560
- In care of
- % CAROL ELAINE WHITNEY
- Signed the 990-EZ
- Scott R Whitney, Vice President and Treasurer
- Website
- www.drcarolelaine.org
Mission
Christian ministry - providing educational inspirational encouraging and mentoring messages that are consistent with Biblical doctrine through meetings conferences print media social media and other broadcasting platforms.
Program accomplishments
- Pastoral outreach donations and gifts to other Christian ministriesExpenses $37,223
- Broadcast and Streaming Content: prepared and live streamed approximately 100 hours of ministerial content for broadcast on Facebook Instagram and YouTube MediaExpenses $20,536
- Ministry Christian education conferences inspiration motivation and mentoringExpenses $18,888
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 58-1582137
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $186,969
- Income (IRS master file)
- $167,837
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $164,623 | $182,414 | $186,969 | XML |
| 990 | December 2024 | $311,522 | $184,911 | $170,924 | XML |
| 990-EZ | December 2023 | $120,457 | $138,371 | $45,099 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-1582137).
Questions about CAROL ELAINE MINISTRIES
- What is the EIN of CAROL ELAINE MINISTRIES?
- The employer identification number (EIN) of CAROL ELAINE MINISTRIES is 58-1582137.
- Is CAROL ELAINE MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to CAROL ELAINE MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CAROL ELAINE MINISTRIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CAROL ELAINE MINISTRIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CAROL ELAINE MINISTRIES last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CAROL ELAINE MINISTRIES?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $30,000 (Carol Elaine Whitney, President).
- How much revenue does CAROL ELAINE MINISTRIES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $164,623, expenses of $182,414 and total assets of $186,969 at year end.
Other nonprofits in CHATTANOOGA
- ERLANGER HEALTH EIN 88-3616696 · last filed 990 for 2025
- VOLUNTEER BEHAVIORAL HEALTH CARE SYSTEM EIN 62-1589440 · last filed 990 for 2025
- SIGNAL CENTERS INC EIN 62-0587285 · last filed 990 for 2025
- BLOOD ASSURANCE INC EIN 62-0842419 · last filed 990 for 2025
- MCCALLIE SCHOOL INC EIN 62-0475837 · last filed 990 for 2025
- THE BAYLOR SCHOOL EIN 62-0126365 · last filed 990 for 2025
- SISKIN HOSPITAL FOR PHYSICAL REHABILITATION EIN 62-1220402 · last filed 990 for 2025
- CHATTANOOGA C A R E S INC EIN 62-1325543 · last filed 990 for 2025