Nonprofit · EIN 62-1515151
SPORTS ARTS AND RECREATION OF CHATTANOOGA
Also known as SPARC
Tax-exempt · HIXSON, TN 37343
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $61,085 | $38,538 | $22,547 | $150,499 | $0 | $150,499 |
| June 30, 2024 | 990-EZ | $74,335 | $72,091 | $2,244 | $127,952 | $0 | $127,952 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $61,085
Expenses
- Grants and similar amounts paid
- $7,550
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $4,150
- Occupancy
- $1,962
- Printing, publications and postage
- $267
- Other expenses
- $24,609
- Program services (functional)
- $5,492
Balance sheet and other
- Total assets, start of year
- $127,952
- Total assets, end of year
- $150,499
- Total liabilities, end of year
- $0
- Net assets, end of year
- $150,499
- Cash, savings and investments
- $150,499
- Gross receipts
- $61,085
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JERRY HIGHTOWER | PRESIDENT | 1 | $0 |
| MARTIN PENNY | VICE PRESIDENT | 0.5 | $0 |
| KEITH ARIMURA | REGISTRAR | 0.5 | $0 |
| DEBBIE HIGHTOWER | TREASURER | 2 | $0 |
| MAUREEN BRUNO | MEMBER | 0.5 | $0 |
| REBEKAH GILMAN | MEMBER | 0.5 | $0 |
| TRUDY HARPER | MEMBER | 0.5 | $0 |
| BRIAN PENNY | MEMBER | 0.5 | $0 |
| SHARON STOLBERG | MEMBER | 0.5 | $0 |
| JOHNATHAN GRIMES | MEMBER | 0.5 | $0 |
| CYNDI LEACH | MEMBER | 0.5 | $0 |
990-EZ for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JERRY HIGHTOWER | PRESIDENT | 1 | $0 |
| MARTIN PENNY | VICE PRESIDENT | 0.5 | $0 |
| KEITH ARIMURA | REGISTRAR | 0.5 | $0 |
| DEBBIE HIGHTOWER | TREASURER | 2 | $0 |
| MAUREEN BRUNO | MEMBER | 0.5 | $0 |
| REBEKAH GILMAN | MEMBER | 0.5 | $0 |
| TRUDY HARPER | MEMBER | 0.5 | $0 |
| BRIAN PENNY | MEMBER | 0.5 | $0 |
| SHARON STOLBERG | MEMBER | 0.5 | $0 |
| JOHNATHAN GRIMES | MEMBER | 0.5 | $0 |
| CYNDI LEACH | MEMBER | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 6638 DECLARATION DR, HIXSON, TN 37343-3453
- In care of
- % JERRY HIGHTOWER
- Mailing address (990-N for 2013)
- 2508 Avalon Circle, Chattanooga TN 37415
- Principal officer (990-N for 2013)
- Deborah Hightower, 6638 Declaration Drive, Hixson TN 37343
- Signed the 990-EZ
- JERRY HIGHTOWER, PRESIDENT
- Phone
- (423) 596-5268
- Website
- SPARCTN.ORG
- Return prepared by
- HENDERSON HUTCHERSON & MCCULLOUGH PLLC
Mission
TO SERVE THE RECREATIONAL AND COMPETITIVE NEEDS OF INDIVIDUALS WITH DISABILITIES IN AN ENVIRONMENT WITH THEIR ABLE-BODIED RELATIVES AND FRIENDS.
Program accomplishments
- ADAPTIVE CYCLING RUNS BETWEEN APRIL AND SEPTEMBER AND INCLUDES ELEVEN TWO HOUR SESSIONS AT THE HUBERT FRYE CENTER IN CHATTANOOGA. SPARC OWNS A VARIETY OF ADULT AND PEDIATRIC CYCLES, INCLUDING THREE-WHEEL CYCLES (HANDCYCLES AND RECUMBENT CYCLES), TANDEMS, AND "STANDARD CYCLES". THIS YEAR 46 INDIVIDUALS WITH DISABILITIES WERE SERVED, ALONG WITH 31 FAMILY MEMBERS AND ASSISTED BY 76 VOLUNTEERS. SPARC PARTNERS IN ADAPTIVE CYCLING WITH THE CITY OF CHATTANOOGA'S THERAPEUTIC RECREATION DEPARTMENT, WHICH PROVIDES ADDITIONAL ADAPTIVE CYCLES IF NEEDED; AND WE PARTNER WITH OUTDOOR CHATTANOOGA WHICH PROVIDES ADDITIONAL "STANDARD CYCLES" THAT VOLUNTEERS CAN BORROW IF THEY DON'T BRING THEIR OWN BIKES.Expenses $187
- ADAPTIVE WATER SKIING'S LARGEST SINGLE EVENT OF EACH YEAR IS OUR ANNUAL "WATER SPORTS DAY", WHICH IS HELD AT THE FIRST LUTHERAN CHURCH CAMP ON POSSUM CREEK (BACKWATER OF THE TENNESSEE RIVER'S LAKE CHICKAMAUGA). THIS EVENT INCLUDES: WATER SKIING, TUBING, KAYAKING, STAND-UP PADDLEBOARDING, AND PONTOON BOAT RIDES ON THAT DAY. ADAPTIVE WATER SKIING ALSO INCLUDED ONE SIX-HOUR "TRAINING DAY" TO TRAIN VOLUNTEERS SERVING IN KEY POSITIONS SUCH AS "SIDE SKIERS", DEEP WATER STARTERS, AND "QUICK RELEASE PERSONS" (WHO RELEASE SKI ROPES FROM THE PULL BOAT WHEN SKIERS FALL TO AVOID INJURY). WE ALSO HELD SEVEN THREE-HOUR "ADVANCED WATER SKIER TRAINING SESSIONS". THE TOTAL PROGRAM TIME FOR ADAPTIVE WATER SKIING WAS 35 HOURS. THIS YEAR 30 INDIVIDUALS WITH DISABILITIES WERE SERVED, ALONG WITH 28 FAMILY MEMBERS AND WERE ASSISTED BY 189 VOLUNTEERS AND ONE PAID INSTRUCTOR.Expenses $5,206 · grants $6,500
- WHEELCHAIR BASKETBALL PROGRAMMING INCLUDED FIVE TWO HOUR SESSIONS OF WHEELCHAIR BASKETBALL HELD AT THE CITY OF CHATTANOOGA'S HIXSON COMMUNITY CENTER ON ONE SATURDAY PER MONTH BETWEEN NOVEMBER AND MARCH OF EACH YEAR. SPARC OWNS TWELVE "QUICKIE/DAVE KILEY" MODEL WHEELCHAIRS SERVED 15 INDIVIDUALS WITH DISABILITIES AND 14 FAMILY MEMBERS. 16 VOLUNTEERS PROVIDED ASSISTANCE AND PARTICIPATED IN THE "PICKUP STYLE" GAMES.Expenses $99
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 62-1515151
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N01)
- Group exemption
- 2599: MOVE UNITED
- Assets (IRS master file)
- $150,499
- Income (IRS master file)
- $61,085
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $61,085 | $38,538 | $150,499 | XML |
| 990-EZ | June 2024 | $74,335 | $72,091 | $127,952 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990-EZ | June 2023 | – | – | – | IRS |
| 990-T | June 2023 | – | – | – | IRS |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990-N for 2013 Officer: Deborah Hightower | June 30, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
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 62-1515151).
Questions about SPORTS ARTS AND RECREATION OF CHATTANOOGA
- What is the EIN of SPORTS ARTS AND RECREATION OF CHATTANOOGA?
- The employer identification number (EIN) of SPORTS ARTS AND RECREATION OF CHATTANOOGA is 62-1515151.
- Is SPORTS ARTS AND RECREATION OF CHATTANOOGA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Which annual return does SPORTS ARTS AND RECREATION OF CHATTANOOGA 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 SPORTS ARTS AND RECREATION OF CHATTANOOGA due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPORTS ARTS AND RECREATION OF CHATTANOOGA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who is the principal officer of SPORTS ARTS AND RECREATION OF CHATTANOOGA?
- The 990-N for 2013 names Deborah Hightower.
- Who are the officers and directors of SPORTS ARTS AND RECREATION OF CHATTANOOGA?
- The 990-EZ for the year ended June 30, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does SPORTS ARTS AND RECREATION OF CHATTANOOGA have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $61,085, expenses of $38,538 and total assets of $150,499 at year end.
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All nonprofits in HIXSON · Tennessee · Recreation and sports