2026-01-29T08:24:35-06:00 2025-06-30 620647474 BLACKBURN CHILDERS & STEAGALL PLC 541 SID MARTIN ROAD SUITE C JOHNSON CITY TN 37615 990 2024-07-01 620928394 FIRST TENNESSEE HUMAN RESOURCE AGENCY FIRS 4234618200 704 ROLLING HILLS DRIVE JOHNSON CITY TN 37604 JASON V CODY EXECUTIVE DIRECTOR 4234618283 2026-01-27 1 0 SARAH PRESNELL P01269151 4232824511 2026-01-27 2024 2025-03-06 01:10:19Z JASON V CODY 704 ROLLING HILLS DR JOHNSON CIY TN 37604 14407183 0 X WWW.FTHRA.ORG X 1974 TN FIRST TENNESSEE HUMAN RESOURCE AGENCY IS A GOVERNMENTAL AGENCY WHOSE PRIMARY EXEPMT PURPOSE IS PROVIDING HUMAN RESOURCE PROGRAMS TO THE CITIES AND COUNTIES OF NORTHEAST TENNESSEE. 30 30 318 500 0 0 12128736 10154166 3277917 3203799 580503 747541 277183 301677 16264339 14407183 0 0 0 0 7573975 7865875 0 0 0 4853270 5033605 12427245 12899480 3837094 1507703 28438465 29470395 1809901 1385851 26628564 28084544 FIRST TENNESSEE HUMAN RESOURCE AGENCY IS A GOVERNMENTAL AGENCY WHOSE PRIMARY EXEMPT PURPOSE IS PROVIDING HUMAN RESOURCE PROGRAMS TO THE CITIES AND COUNTIES OF NORTHEAST TENNESSEE. 0 0 10891217 3505476 THE AGENCY PROVIDES HUMAN RESOURCE PROGRAMS TO THE CITIES AND COUNTIES OF NORTHEAST TENNESSEE. THE AGENCY'S PROGRAMS ARE FUNDED BY FEDERAL, STATE, AND LOCAL CONTRIBUTIONS AND PRIMARILY CONSIST OF TRANSPORTATION SERVICES, NUTRITIONAL PROGRAMS, FAMILY SUPPORT SERVICES, AND ADULT DAY CARE SERVICES. 10891217 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 1 0 0 0 1 11 0 1 318 1 0 0 0 0 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X JASON V CODY 4234618283 704 ROLLING HILLS DR JOHNSON CIY TN 37604 THOMAS HARRISON DIRECTOR 1.00 X 0 0 0 KEVIN MORRISON DIRECTOR 1.00 X 0 0 0 GARLAND EVELY DIRECTOR 1.00 X 0 0 0 WILLIAM CARTER DIRECTOR 1.00 X 0 0 0 DELISA LAFLEUR DIRECTOR 1.00 X 0 0 0 JOE GRANDY SECRETARY/TREASURER 1.00 X X 0 0 0 DENNIS DEAL DIRECTOR 1.00 X 0 0 0 JIM SELLS DIRECTOR 1.00 X 0 0 0 CHUCK VEST DIRECTOR 1.00 X 0 0 0 RUSTY CROWE DIRECTOR 1.00 X 0 0 0 DAVID HAWK DIRECTOR 1.00 X 0 0 0 RICHARD VENABLE DIRECTOR 1.00 X 0 0 0 ALAN CORLEY DIRECTOR 1.00 X 0 0 0 MERRELL GRAHAM DIRECTOR 1.00 X 0 0 0 PATTY WOODBY DIRECTOR 1.00 X 0 0 0 JERRY JORDAN CHAIRMAN 1.00 X X 0 0 0 GLENN WHITE DIRECTOR 1.00 X 0 0 0 MARK DE WITTE DIRECTOR 1.00 X 0 0 0 LARRY POTTER DIRECTOR 1.00 X 0 0 0 CAL DOTY VICE-CHAIRMAN 1.00 X X 0 0 0 RICK CUNNINGHAM DIRECTOR 1.00 X 0 0 0 KEVIN MCINTURFF DIRECTOR 1.00 X 0 0 0 JAMIE TILSON DIRECTOR 1.00 X 0 0 0 LORI STATON DIRECTOR 1.00 X 0 0 0 STEVEN HARRISON DIRECTOR 1.00 X 0 0 0 JAMES RILEY DIRECTOR 1.00 X 0 0 0 JOHN GIBSON DIRECTOR 1.00 X 0 0 0 MARK HUTTON DIRECTOR 1.00 X 0 0 0 PAUL MONTGOMERY DIRECTOR 1.00 X 0 0 0 JOHN HUNTER DIRECTOR 1.00 X 0 0 0 JASON CODY EXECUTIVE DIRECTOR 40.00 X 108506 0 18058 108506 0 18058 1 0 0 0 0 65237 9612038 476891 10154166 SERVICE FEES 900099 1402475 1402475 TRANSPORTATION CONTRACT 480000 1379714 1379714 FARES 480000 340307 340307 PROGRAM INCOME 624210 81303 81303 3203799 747541 747541 OTHER 900099 301677 301677 301677 14407183 3505476 0 747541 135002 135002 6147669 5532902 614767 1583204 1424884 158320 375451 337906 37545 134499 121049 13450 100580 90522 10058 27908 27908 978650 978650 276278 248650 27628 FOOD AND CONSUMABLE SUP 974871 974871 MAINTENANCE AND REPAIRS 703162 703162 FUEL AND OIL 451753 451753 PARTICIPANT REIMBURSEME 281222 281222 729231 696388 32843 12899480 10891217 2008263 0 1455251 1385734 13944628 15824177 3767879 3055295 291652 249299 56774 40166 68252 43168 15125803 7874505 7278665 7251298 1575364 1621258 28438465 29470395 1562221 1003340 247680 382511 1809901 1385851 X 7532024 8053436 6561807 6790349 12534733 13240759 26628564 28084544 28438465 29470395 X 1507703 -51723 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 128036 128036 3483199 1114644 2368555 2229712 249484 1980228 2139709 1832936 306773 7145147 4677441 2467706 7251298 DEFERRED OUTFLOWS RELATED TO PENSION 545483 NET PENSION ASSET 1075775 1621258 COMPENSATED ABSENCES 212051 DEFERRED INFLOWS RELATED TO PENSIONS 170460 382511 X 14407183 0 14407183 0 14407183 12899478 0 12899478 0 12899478 PART X, LINE 2: NOTE 10 - CONTINGENCIES AND UNCERTAINTIES SINCE THE AGENCY IS A NON-PROFIT UNDER IRC SECTION 501(C)(3), THEY FILE A FORM 990 ANNUALLY. ALTHOUGH THE AGENCY DOES NOT FOLLOW FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) GUIDANCE FOR THEIR ACCOUNTING, THEY DO FOLLOW FASB ASC GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. AS OF JUNE 30, 2025, THE AGENCY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE AGENCY'S FINANCIAL STATEMENTS. THE AGENCY'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST OR PENALTIES WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2025. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING ALL REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH PERSON WHO WAS A VOTING MEMBER OF THE GOVERNING BODY AT THE TIME THE FORM 990 WAS PROVIDED, WHETHER IN PAPER OR ELECTRONIC FORM, BEFORE ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS PRIMARILY BASED ON SELF-REPORTING DISCLOSURE. CONFLICT OF INTEREST STATEMENTS ARE UPDATED ANNUALLY AND ARE KEPT ON FILE WITHIN OUR HUMAN RESOURCES DEPARTMENT FOR MONITORING. HUMAN RESOURCES WILL NOTIFY THE EXECUTIVE DIRECTOR OR BOARD OF ANY APPARENT CONCERNS, IF THEY EXIST. FORM 990, PART VI, SECTION B, LINE 15 FOR THE TOP OFFICIAL, THE BOARD OF DIRECTORS HAS HISTORICALLY DONE A SALARY STUDY/REVIEW AND PAID A THIRD PARTY HR ADVISORY FIRM TO MAKE SURE IT IS COMPARABLE TO SIMILAR POSITIONS WITH NOT-FOR-PROFITS IN THE AREA. FOR THE OFFICERS, HUMAN RESOURCES REVIEWS SALARY DATA FOR COMPARABILITY TO SIMILAR POSITIONS WITH NOT-FOR-PROFITS IN THE AREA. THE AGENCY HAS HISTORICALLY HIRED AN OUTSIDE CONSULTANT EVERY 2-3 YEARS TO REVIEW ALL THE SALARIES/PAY SCALE IN THE ORGANIZATION TO MAKE SURE IT IS NOT OUT OF LINE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT ITS OFFICE. FORM 990, PART XI, LINE 9: RESTATEMENT -51,723. 990-12; PART XI, LINE 1 BECAUSE THIS IS A GOVERNMENTAL AGENCY, IT USES THE MODIFIED ACCRUAL BASIS. FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING, LINE 2C RESPONSIBILITY FOR OVERSIGHT OF AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT IS DONE BY THE BOARD, AND THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FIRST TENNESSEE DEVELOPMENT DISTRICT 3211 N ROAN STREET JOHNSON CITY TN 37601 620759446 PLANNING AND DEVELOPMENT ACTIVITIES FOR LOCAL GOVERNMENTS TN GOVERNMENTAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0