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The Bottom

EIN 85-2398999 · Knoxville, TN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood78 out of 100GovernanceWeak36 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 45% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

The Bottom stands to build community, celebrate culture and engage the creativity of Black people in Knoxville.

Income
$486,264
Spending
$326,333
Spent on programs
45%
Reserves
6.4 months of spending
Largest source of income
donations and private grants, 83%
Employees
7
Highest pay
$44,908, director of art and communication

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 78 out of 100. Higher than 53% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.4 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 33% of income.

  • Income trend

    15 of 15

    Income rose 46% on the year before.

  • Spending floor

    0 of 15

    45% of spending went to programs and raising each dollar of donations cost 14 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 36 out of 100. Higher than 6% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    5 of 25

    0 of 7 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (4)
  1. $57,160 spent. Other Programs - Arts, Podcast, Community Fellowship
  2. $41,110 spent. In 2024, The Bottom expanded its literary programming to strengthen community connections and celebrate Black authors. Alongside our monthly Book It subscription, we launched two new book clubs and a silent reading experience, engaging readers through seven dynamic titles spanning multiple genres and voices. Our Lit Kidz initiative empowered young readers to select their own books, deepening their relationship with reading and representation. Overall, 102 youth participated in our programs, and 282 free books were distributed to nurture a love of literature and storytelling within our community.
  3. $25,448 spent. In 2024, The Bottom continued to nurture creativity and entrepreneurship among youth through Sew It Sell It, a hands-on sewing and small business program for students ages 12?17. Participants learned practical vocational skills, from sewing and product design to branding and marketing, gaining confidence in their creative and entrepreneurial abilities. Eleven young makers completed the program, showcasing and selling their handmade products at our community Market Day. Together, they collectively raised $3,500, demonstrating the program?s power to cultivate both self-reliance and real-world economic empowerment.
  4. $23,028 spent. In 2024, The Bottom deepened its investment in Knoxville?s Black creative community through the year-round Black Creatives Meetup initiative, which provides ongoing artistic, professional, and social development opportunities. The program hosted 17 workshops and events that fostered collaboration, mentorship, and creative growth. A total of 64 artists led workshops, performed, or exhibited with The Bottom, up from 51 the previous year, demonstrating significant program growth and engagement. Altogether, BCM featured 115 artists, including 100 youth from West Haven Elementary, with 24 original works sold, showcasing the power of intentional community support in sustaining and celebrating Black artistry.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. 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)(3) charitable organization.

    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? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, 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 December 2024.

    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 March 2021.

    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.