Sports Arts and Recreation of Chattanooga
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO SERVE THE RECREATIONAL AND COMPETITIVE NEEDS OF INDIVIDUALS WITH DISABILITIES IN AN ENVIRONMENT WITH THEIR ABLE-BODIED RELATIVES AND FRIENDS.
- Income
- $61,085
- Spending
- $38,538
- Reserves
- 46.9 months of spending
- Largest source of income
- donations and private grants, 100%
Source: Form 990EZ for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. 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 990EZ for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. 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)
- $187 spent. 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.
- $5,206 spent. 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.
- $99 spent. 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.
Source: Form 990EZ for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 13, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1975.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 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.