2026-09-14T14:45:06-07:00 2025-12-31 990 2025-01-01 611514888 CHATTANOOGA OUTREACH CHAT 4237524998 124 Signal Hills Dr Chattanooga TN 37405 Jonathan Rector Executive Director 4237524998 2026-09-09 2025 Union Gospel Mission Jon Rector 124 Signal Hills Dr Chattanooga TN 37405 316829 0 X www.theuniongospelmission.org X 2006 TN Chattanooga Outreach exists to help hurting people find a path forward to stability, purpose, and productive living through compassionate care and supportive services because of and through the love of Christ. 5 4 2 100 146 0 320149 316683 0 245 146 0 320394 316829 0 0 0 0 66351 93593 0 0 41476 211329 208116 277680 301709 42714 15120 416255 261007 93132 69789 323123 191218 Chattanooga Outreach exists to help hurting people find a new path forward to stability, purpose, and productive living through compassionate care and supportive services because of and through the love of Christ. 0 0 101616 0 0 G.R.A.C.E Discipleship Program provides housing (room&board), education, work training, and mentoring for the homeless with "life-controlling" issues. Provides 5-8 beds (at a time), 40-60 hours/wk work training, 3 meals a day, transportation for appointments, and all necessary accessories. 101616 0 0 Baranabas Program assists those who have been homeless or are on the verge of homelessness. Provides housing, job placement assistance, 3 meals a day and 4-5 beds (at a time). 22581 0 0 Community Outreach- Through this program, we provide for those who are homeless and/or needy in the general population of our area. This includes: meals, cold drinks during extreme heat, clothing, blankets, and other misc. items. Through this program, we provided approximately 1,500 meals. 0 0 0 225813 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 1 0 0 0 0 0 0 0 0 X 5 4 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 0 0 TN X Jon Rector 4237524998 124 Signal Hills Dr Chattanooga TN 37405 Rev Jonathan Rector President/ Exec Director 50 X X 29992 0 0 Mr Wayne Hammel Director 40 X 22444 0 0 Dr Jeffrey Rector Director 1 X 0 0 0 Dr Steven Tillis Vice President 1 X 0 0 0 Mr Clifford Boggs Jr Secretary/ Treasure 1 X 0 0 0 52436 0 0 0 0 0 0 0 0 0 14080 0 0 302603 0 316683 0 146 0 146 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14080 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 316829 0 146 0 0 0 0 0 0 0 0 0 52436 44570 3933 3933 0 0 0 0 26753 22741 2006 2006 0 0 0 0 0 0 0 0 14404 12244 1080 1080 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18000 4500 4500 9000 27852 5570 5570 16712 8999 6944 1055 1000 0 0 0 0 0 0 0 0 103211 97852 3751 1608 21519 5380 10759 5380 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6874 6517 250 107 21661 19495 1516 650 0 0 0 0 301709 225813 34420 41476 19275 20131 78745 68432 0 0 0 0 0 0 0 0 0 0 0 0 0 0 224250 51806 318235 172444 0 0 0 0 0 0 0 0 0 0 416255 261007 21132 2529 0 0 0 0 0 0 0 0 0 0 72000 67260 0 0 0 0 93132 69789 X 323123 191218 0 0 323123 191218 416255 261007 X 15120 0 0 0 -147025 0 X X 0 0 0 X 180527 197353 256633 320149 316683 1271345 180527 197353 256633 320149 316683 1271345 1271345 180527 197353 256633 320149 316683 1271345 1 0.999 0 0.0001 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 76382 76382 0 89668 27581 62087 0 0 0 0 0 58200 24225 33975 0 0 0 0 172444 Form 990, Part VI, Section A, Line 2 Family/Business Relationship Among Officers, Directors, Trustees, or Key Employees: The organization's Executive Director, Rev. Jonathan Rector, and a member of the board of directors, Dr. Jeffrey Rector, are brothers. Form 990, Part VI, Section B, Line 11b Process Used to Review Form 990: The complete Form 990 was provided to each member of the board of directors for review prior to filing. Board members were given the opportunity to review the return and ask questions before the return was filed with the Internal Revenue Service. Form 990, Part VI, Section B, Line 15 Process for Determining Compensation of the Executive Director: Compensation for the Executive Director is reviewed and approved by the organization's four independent voting members of the board of directors. The board considers the organization's financial condition, budget, and the executive director's performance when determining whether changes to compensation are appropriate. Form 990, Part VI, Section C, Line 19 The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. The organization's Form 990 is available for public inspection through the Internal Revenue Service and other online public disclosure services. Form 990, Part XI, Line 8 During fiscal year 2025, the organization identified reconciliation errors originating in its 2024 Form 990 filing, including discrepancies in cash account balances, fixed assets and accumulated depreciation records, and mortgage/loan liability balances. A review of the underlying schedules also identified mathematical errors in the calculations supporting the 2024 return. Upon correction of these items, the organization recorded a prior period adjustment of $(147,025) to beginning net assets without donor restrictions, reducing the previously reported balance from $323,123 to reflect corrected opening balances. The organization has reconciled all affected accounts to supporting documentation as of December 31, 2025, and has strengthened its internal review procedures over account reconciliations to prevent recurrence in future filings. Form 990, Part XII, Line 1 The organization prepares its financial statements and this return on the modified cash basis of accounting. Under this method, revenue is recognized when cash is received, and expenses are recognized when cash is disbursed, except that: (1) property and equipment (buildings, land, and vehicles) are capitalized and depreciated over their estimated useful lives rather than expensed when purchased, and (2) long-term debt (the mortgage payable on the organization's Signal Hills Property) is recorded as a liability on the Statement of Financial Position rather than expensed as principal payments are made. This modified cash basis is not a comprehensive basis of accounting in accordance with U.S. generally accepted accounting principles (GAAP). We filed an extension, so this filing should not be late.