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Tennessee Opportunity Programs Inc

  • Sparta, TN
  • Tax-exempt since June 1974
  • EIN: 23-7292125

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Human Services — Multipurpose and Other / Human Service Organizations - Multipurpose (NTEE)

Donations to this organization are tax deductible.

Details

An independent audit commissioned by this organization for the fiscal year ending June 2023 identified:

Material weakness in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency could lead to failure to prevent or correct noncompliance with requirements.

Summary charts: organization finances over time

Revenue
$855k (2023)

Expenses
$849k (2023)

Total Assets
$66.3k (2023)

Total Liabilities
$138k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$854,834
Expenses
$849,351
Net Income
$5,483
Net Assets
-$72,071
Notable Sources of Revenue Percent of Total Revenue
Contributions $854,556
100.0%
Program Services $0
Investment Income $278
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $58,708
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $377,601
44.5%
Assets/Debt
Total Assets $66,319
Total Liabilities $138,390
Net Assets -$72,071
Compensation
Key Employees and Officers Compensation Related Other
Leecia F Walker (Executive Director) $58,708 $0 $0
Virgil Jones (Chairperson) $0 $0 $0
Henrietta Kellum Lusk (Vice Chair) $0 $0 $0
Dennis Peters Ed (Director) $0 $0 $0
Lloyd Mccaskill (Director) $0 $0 $0
Marvin Lusk (Director) $0 $0 $0
Pat Jones (Director) $0 $0 $0
Christopher Ayers (Director) $0 $0 $0
Brenda Miles (Director) $0 $0 $0
Brian Harris (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Material weakness in internal controls

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,103,250
Expenses
$1,098,305
Net Income
$4,945
Net Assets
-$77,554
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,096,854
99.4%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $6,396
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $58,344
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $372,726
33.9%
Assets/Debt
Total Assets $55,552
Total Liabilities $133,106
Net Assets -$77,554
Compensation
Key Employees and Officers Compensation Related Other
Virgil Jones (Chairperson) $0 $0 $0
Henrietta Kellum Lusk (Vice Chair) $0 $0 $0
Dennis Peters (Director) $0 $0 $0
Lloyd Mccaskill (Director) $0 $0 $0
Marvin Lusk (Director) $0 $0 $0
Pat Jones (Director) $0 $0 $0
Christopher Ayers (Director) $0 $0 $0
Brenda Miles (Director) $0 $0 $0
Brian Harris (Director) $0 $0 $0
Leecia F Walker (Executive Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 5, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
View Filing (2 of 2)
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Material weakness in internal controls • Significant deficiency in internal controls

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$831,867
Expenses
$861,720
Net Income
-$29,853
Net Assets
-$82,499
Notable Sources of Revenue Percent of Total Revenue
Contributions $831,867
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $56,595
6.6%
Professional Fundraising Fees $0
Other Salaries and Wages $376,389
43.7%
Assets/Debt
Total Assets $51,916
Total Liabilities $134,415
Net Assets -$82,499
Compensation
Key Employees and Officers Compensation Related Other
Leecia F Walker (Executive Director) $56,595 $0 $0
Virgil Jones (Chairperson) $0 $0 $0
Henrietta Kellum Lusk (Vice Chair) $0 $0 $0
Dennis Peters (Director) $0 $0 $0
Lloyd Mccaskill (Director) $0 $0 $0
Marvin Lusk (Director) $0 $0 $0
Pat Jones (Director) $0 $0 $0
Brenda Miles (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Material weakness in internal controls • Significant deficiency in internal controls

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$924,338
Expenses
$909,599
Net Income
$14,739
Net Assets
-$52,646
Notable Sources of Revenue Percent of Total Revenue
Contributions $924,338
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $54,214
6.0%
Professional Fundraising Fees $0
Other Salaries and Wages $379,760
41.8%
Assets/Debt
Total Assets $63,458
Total Liabilities $116,104
Net Assets -$52,646
Compensation
Key Employees and Officers Compensation Related Other
Leecia F Walker (Executive Director) $54,214 $0 $0
Virgil Jones (Chairperson) $0 $0 $0
Henrietta Kellum Lusk (Vice Chair) $0 $0 $0
Dennis Peters (Secretary) $0 $0 $0
Lloyd Mccaskill (Director) $0 $0 $0
Marvin Lusk (Director) $0 $0 $0
Pat Jones (Director) $0 $0 $0
Deborah Tracy (Director) $0 $0 $0
Brenda Miles (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 9, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Material weakness in internal controls • Significant deficiency in internal controls

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$940,571
Expenses
$1,017,739
Net Income
-$77,168
Net Assets
-$67,385
Notable Sources of Revenue Percent of Total Revenue
Contributions $928,499
98.7%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $12,147
1.3%
Net Inventory Sales $0
Other Revenue -$75
Notable Expenses Percent of Total Expenses
Executive Compensation $422,724
41.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $57,884
Total Liabilities $125,269
Net Assets -$67,385

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$836,870
Expenses
$1,070,883
Net Income
-$234,013
Net Assets
-$55,973
Notable Sources of Revenue Percent of Total Revenue
Contributions $836,870
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $103,467
9.7%
Professional Fundraising Fees $0
Other Salaries and Wages $449,567
42.0%
Assets/Debt
Total Assets $69,719
Total Liabilities $125,692
Net Assets -$55,973

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,215,989
Expenses
$1,174,215
Net Income
$41,774
Net Assets
$178,040
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,215,989
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $92,985
7.9%
Professional Fundraising Fees $0
Other Salaries and Wages $536,270
45.7%
Assets/Debt
Total Assets $454,862
Total Liabilities $276,822
Net Assets $178,040

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,339,510
Expenses
$2,356,353
Net Income
-$16,843
Net Assets
$136,266
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,334,219
99.8%
Program Services $0
Investment Income $5,291
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $161,104
6.8%
Professional Fundraising Fees $0
Other Salaries and Wages $1,022,494
43.4%
Assets/Debt
Total Assets $508,436
Total Liabilities $372,170
Net Assets $136,266
Compensation
Key Employees and Officers Compensation Related Other
Jessica Castan (Employee) $69,952 $0 $0
Nora Wilson (Employee) $55,027 $0 $0
Gaila Fletcher (Executive Dir) $36,125 $0 $0
William Rawls (Chairman) $0 $0 $0
Rebecca Brumle (Vice Chairman) $0 $0 $0
Christine Hopk (Sec/Treasurer) $0 $0 $0
Henrietta Lusk (Director) $0 $0 $0
Jay Willoughby (Director) $0 $0 $0
Dennis Peters (Director) $0 $0 $0
Lloyd Mc Caskil (Director) $0 $0 $0
Marvin Lusk (Director) $0 $0 $0
Virgil Jones (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 31, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,363,134
Expenses
$2,348,607
Net Income
$14,527
Net Assets
$153,109
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,360,333
99.9%
Program Services $0
Investment Income $2,801
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $50,304
2.1%
Professional Fundraising Fees $0
Other Salaries and Wages $1,177,743
50.1%
Assets/Debt
Total Assets $596,336
Total Liabilities $443,227
Net Assets $153,109
Compensation
Key Employees and Officers Compensation Related Other
Gaila Fletcher (Executive Direc) $50,304 $0 $0
Henrietta Lusk (Director) $0 $0 $0
William Rawls (Chairman) $0 $0 $0
Joseph H Willoughby (Director) $0 $0 $0
Marvin Lusk (Director) $0 $0 $0
Lloyd Mccaskill (Director) $0 $0 $0
Dennis Peters (Director) $0 $0 $0
Rebecca W Brumley (Vice Chairman) $0 $0 $0
Christine Hopkins (Sec/Treas) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 3, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,478,814
Expenses
$2,460,970
Net Income
$17,844
Net Assets
$138,582
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,473,491
99.8%
Program Services $0
Investment Income $5,323
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $56,480
2.3%
Professional Fundraising Fees $0
Other Salaries and Wages $1,404,926
57.1%
Assets/Debt
Total Assets $539,998
Total Liabilities $401,416
Net Assets $138,582
Compensation
Key Employees and Officers Compensation Related Other
Gaila Fletcher (Executive Direc) $56,480 $0 $0
Henrietta Lusk (Vice Chairman) $0 $0 $0
William Rawls (Chairman) $0 $0 $0
Joseph H Willoughby (Director) $0 $0 $0
Marvin Lusk (Sec/Treas) $0 $0 $0
Ron Boyd (Director) $0 $0 $0
Lloyd Mccaskill (Director) $0 $0 $0
Dennis Peters (Director) $0 $0 $0
Rebecca W Brumley (Director) $0 $0 $0
Christine Hopkins (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 18, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,787,092
Expenses
$2,770,821
Net Income
$16,271
Net Assets
$120,738
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,785,036
99.9%
Program Services $0
Investment Income $2,056
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $55,708
2.0%
Professional Fundraising Fees $0
Other Salaries and Wages $1,624,151
58.6%
Assets/Debt
Total Assets $593,577
Total Liabilities $472,839
Net Assets $120,738

Document Links

990
Filed on Jan. 8, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,630,415
Expenses
$2,722,468
Net Income
-$92,053
Net Assets
$104,467
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,618,656
99.6%
Program Services $0
Investment Income $11,759
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $54,712
2.0%
Professional Fundraising Fees $0
Other Salaries and Wages $1,520,276
55.8%
Assets/Debt
Total Assets $613,202
Total Liabilities $508,735
Net Assets $104,467

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,733,387
Expenses
$2,705,970
Net Income
$27,417
Net Assets
$196,520
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,685,741
98.3%
Program Services $0
Investment Income $9,555
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $38,091
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $54,712
2.0%
Professional Fundraising Fees $0
Other Salaries and Wages $1,446,552
53.5%
Assets/Debt
Total Assets $630,914
Total Liabilities $434,394
Net Assets $196,520

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated