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Electric Power Bd Chattanooga Post Retiremnt Hlth Wlfre Bfts Pl Tr Ua

EIN 58-2062090 · Chattanooga, TN

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedToo small or too little detailImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

VOLUNTEER EMPLOYEE BENEFIT ASSOCIATION

Income
$901,595
Spending
$137,602
Employees
0
Volunteers
0
Highest pay
$613,195, officer, trustee

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Governance

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. HEALTH INSURANCE BENEFITS: THE ELECTRIC POWER BOARD OF CHATTANOOGA (EPB) MAKES AVAILABLE TO ITS RETIRED EMPLOYEES AND ELIGIBLE DEPENDENTS WHO HAVE PERFORMED FIVE OR MORE YEARS OF SERVICE FOR EPB A PROGRAM (THE EPB POST-RETIREMENT HEALTH AND WELFARE BENEFITS PLAN) BY WHICH EPB WILL PAY A PERCENTAGE OF THE COSTS OF MONTHLY PREMIUMS FOR COVERAGE UNDER VARIOUS HEALTH INSURANCE PLAN OPTIONS. THE PERCENTAGE OF PREMIUMS PAID BY EPB WILL DEPEND ON THE NUMBER OF YEARS OF EMPLOYMENT WITH EPB AND THE TYPE OF SERVICE SELECTED. THE NUMBER OF PERSONS BENEFITING UNDER THIS PROGRAM DURING THE 2024-2025 FISCAL YEAR WAS 277 RETIRED EMPLOYEES, 152 SPOUSES AND 11 CHILDREN. THE TOTAL AMOUNT OF BENEFITS PAID UNDER THIS PROGRAM WAS $ 2,368,889.00.
  2. REIMBURSEMENT OF MEDICARE PART B INSURANCE: EPB WILL REIMBURSE QUALIFIED RETIREES AND/OR SPOUSES A PERCENTAGE OF THE COSTS DEDUCTED FROM SOCIAL SECURITY PAYMENTS EACH MONTH FOR MEDICARE PART B. THE REIMBURSEMENT PERCENTAGE IS THE SAME PERCENTAGE USED FOR MONTHLY HEALTH INSURANCE PREMIUMS. EPB'S MEDICARE PART B REIMBURSEMENT IS PAID IMMEDIATELY UPON RETIREMENT FOR THOSE QUALIFIED EMPLOYEES. THE NUMBER OF PERSONS BENEFITING UNDER THIS PROGRAM DURING THE 2024-2025 FISCAL YEAR WAS 205 RETIRED EMPLOYEES AND 134 SPOUSES. THE TOTAL AMOUNT OF BENEFITS PAID UNDER THIS PROGRAM WAS $626,876.00.
  3. LIFE INSURANCE BENEFITS: THE NUMBER OF EMPLOYEES BENEFITING UNDER THIS PROGRAM IS 1021. THE AMOUNT OF BENEFITS PAID UNDER THIS PROGRAM WAS $40,000.00.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(9) employees' beneficiary association.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Caution.

    The IRS master file records contributions to this 501(c)(9) employees' beneficiary association as not deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1993.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.