ROBERT L AND KATHRINA H MACLELLAN FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- ROBERT L AND KATHRINA H MACLELLAN FOUNDATION (EIN 23-7159802)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202233199349104808
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Depreciation Schedule
- General Explanation Attachment
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-15T12:50:09-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMY THOMAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 412 BRADY POINT RD | AddressLine1Txt |
| City | SIGNAL MOUNTAIN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37377 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237159802 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT L & KATHRINA H MACLELLAN FOUNDA | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROBE | BusinessNameControlTxt |
| Phone | 4237551857 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 BROAD STREET 300 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 374022604 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT H MACLELLAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4237551857 | PhoneNum |
| Signature | 2022-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROBERT | PersonFirstNm |
| Person Last | MACLELLAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY THOMAS | PreparerPersonNm |
| PTIN | P01525903 | PTIN |
| Phone | 2055340209 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $63,631,052 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $52 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $52 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $856,390 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $824,744 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $15,657,750 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $54,381,208 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $15,657,750 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $322,467 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $208,456 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $16,836,659 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $16,691,002 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $202,488 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $8,100 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $194,388 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $187,504 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $187,504 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $68,224 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $891 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $67,333 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $1,010 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $1,010 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $13,139 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,285 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $9,854 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $280,695 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $267,739 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $12,956 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $38,759 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $38,759 | InterestNetInvstIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $20,178 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $20,178 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $12,521 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Occupancy Rev And Expnss | $20,512 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $2,051 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $18,461 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $8,911 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $7,911 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $535,484 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $286,352 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $248,234 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,389,425 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $627,355 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $747,651 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,459,090 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,459,090 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,848,515 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $627,355 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,206,741 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $12,988,144 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $16,063,647 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $436,703 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $6,588,641 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $6,588,641 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $21,390,612 | CorporateStockBOYAmt |
| Corporate Stock EOY | $14,075,471 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $15,736,565 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $21,386,547 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $35,739,558 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $40,935,041 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $499,324 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $128,519 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $383,326 | LandBOYAmt |
| Land EOY | $370,805 | LandEOYAmt |
| Land EOYFMV | $370,805 | LandEOYFMVAmt |
| Total Assets BOY | $43,597,188 | TotalAssetsBOYAmt |
| Total Assets EOY | $56,774,475 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $63,631,052 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $189,143 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $189,143 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $43,597,188 | CapitalStockBOYAmt |
| Capital Stock EOY | $56,585,332 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $0 | RetainedEarningBOYAmt |
| Retained Earning EOY | $0 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $43,597,188 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $56,585,332 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $43,597,188 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $56,774,475 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $43,597,188 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $12,988,144 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $56,585,332 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $56,585,332 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (19 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd | SoldSoldDt |
|---|---|---|---|---|---|---|
| PERSHING 2178 PUBLICLY TRADED SECURITIES SHORT TERM | $1,093,598 | $971,589 | $122,009 | $122,009 | ||
| PERSHING 2178 PUBLICLY TRADED SECURITIES LONG TERM | $4,725,542 | $2,518,735 | $2,206,807 | $2,206,807 | ||
| PERSHING 1300 PUBLICLY TRADED SECURITIES SHORT TERM | $5,111,126 | $3,114,054 | $1,997,072 | $1,997,072 | ||
| PERSHING 6243 PUBLICLY TRADED SECURITIES SHORT TERM | $148,902 | $160,929 | -$12,027 | -$12,027 | ||
| PERSHING 6243 PUBLICLY TRADED SECURITIES LONG TERM | $2,331,643 | $1,250,346 | $1,081,297 | $1,081,297 | ||
| PERSHING 3028 PUBLICLY TRADED SECURITIES SHORT TERM | $1,215,355 | $1,030,603 | $184,752 | $184,752 | ||
| PERSHING 3028 PUBLICLY TRADED SECURITIES SHORT TERM | $27,481 | $26,097 | $1,384 | $1,384 | ||
| FIDELITY 8213 PUBLICLY TRADED SECURITIES SHORT TERM | $22,176,613 | $20,700,080 | $1,476,533 | $1,476,533 | ||
| FIDELITY 8213 PUBLICLY TRADED SECURITIES LONG TERM | $10,118,510 | $5,340,272 | $4,778,238 | $4,778,238 | ||
| FIDELITY 8166 PUBLICLY TRADED SECURITIES SHORT TERM | $15,251 | $13,547 | $1,704 | $1,704 | ||
| FIDELITY 8166 PUBLICLY TRADED SECURITIES LONG TERM | $2,345 | $4,770 | -$2,425 | -$2,425 | ||
| FIDELITY 8212 PUBLICLY TRADED SECURITIES SHORT TERM | $113,271 | $112,473 | $798 | $798 | ||
| SHORT TERM CAPITAL GAINS FROM PARTNERSHIPS | $341,377 | -$341,377 | -$341,377 | P | 2021-12-31 | |
| LONG TERM CAPITAL GAINS FROM PARTNERSHIPS | $3,579,211 | $3,579,211 | $3,579,211 | P | 2021-12-31 | |
| 1231 GAINS FROM PARTNERSHIPS | $65 | $65 | $65 | P | 2021-12-31 | |
| ELLIOTT INTERNATIONAL | $3,080,083 | $2,500,000 | $580,083 | $580,083 | P | 2021-12-31 |
| LIGHT STREET BEACON CO-INVEST 4 LP | $526,793 | $535,281 | -$8,488 | -$8,488 | P | 2021-12-31 |
| MIDOCEAN TACTICAL FUND | $114,024 | $103,305 | $10,719 | $10,719 | P | 2021-12-31 |
| CAPITAL GAINS DIVIDENDS | $1,395 | $1,395 | $1,395 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $15,657,750 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $223,285 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $223,285 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $223,285 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $89,386 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $89,386 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $133,899 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | TN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | HTTP://WWW.MACLELLAN.NET/CMS/ABOUT | WebsiteAddressTxt |
| Individual With Books | R H MACLELLAN PRESIDENT TREASURE | IndividualWithBooksNm |
| Phone | 4237551857 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 BROAD STREET SUITE 300 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | Yes (1) | BusinessHoldingsInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| ROBERT H MACLELLAN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | CHAIRMAN | 38.00 | $202,488 | $22,274 | $0 |
| ROBERT BOSWORTH | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | COMPENSATION COMMITTEE CHAIR | 1.00 | $0 | $0 | $0 |
| ROBERT C DIVINE | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| DONALD J HOLWERDA | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | GOVERNANCE COMMITTEE CHAIR | 1.00 | $0 | $0 | $0 |
| REID A MACLELLAN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | SECRETARY | 1.00 | $0 | $0 | $0 |
| JONATHAN B ROLEN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| N CARTER NEWBOLD | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TREASURER | 1.00 | $0 | $0 | $0 |
| TYLER SIIRA | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JEROME STAUFFER | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| LARA MUNFORD-SHIELDS | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt | Expense AccountExpenseAccountAmt |
|---|---|---|---|---|---|---|---|---|
| TYLER B HARR | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | GRANT OFFICER | 36.00 | $72,085 | $7,929 | $0 |
| JEREE B SKEEN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | OFFICE MANAGER AND S | 36.00 | $65,293 | $7,182 | $0 |
| TONYA A WHITMAN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | GRANT OFFICER | 36.00 | $50,125 | $5,514 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | FOR PROVIDING TECHNICAL ASSISTANCE AND CONSULTING FOR GRANTEES.THE FOUNDATION PARTNERED WITH THE MACLELLAN FOUNDATION, INC. AND CATCHAFIRE TO BRING VOLUNTEER CONSULTANT WORK TO OUR MINISTRY PARTNERS WHERE THEY HAVE CAPACITY NEEDS. ADDITIONALLY, WE PARTNERED WITH A CONSULTANT TO PROVIDE COACHING AND CONSULTING SERVICES TO PROVIDE TRAINING, CONSULTING ON STRATEGIC PLANNING AND LEADERSHIP COACHING FOR GRANTEES. | Description1Txt |
| Expenses1 | $38,386 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $31,788,259 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,967,627 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $41,534,176 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $76,290,062 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $76,290,062 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,144,351 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $75,145,711 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,757,286 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,757,286 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $223,285 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $223,285 | TotalTaxAmt |
| Distributable Before Adj | $3,534,001 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $3,534,001 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $3,534,001 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,206,741 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $3,206,741 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,534,001 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $893,313 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr3 | $616,017 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,007,509 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,075,854 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $3,592,693 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,206,741 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,206,741 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $327,260 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $327,260 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $3,265,433 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $566,053 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $2,699,380 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $616,017 | ExcessFromYear3Amt |
| Excess From Year2 | $1,007,509 | ExcessFromYear2Amt |
| Excess From Year1 | $1,075,854 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | TONYA WHITMAN | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 BROAD STREET SUITE 300 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 374022604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 4237553202 | RecipientPhoneNum |
| Form And Info And Materials | APPLICATIONS MUST BE SUBMITTED ONLINE AT WWW.MACLELLAN.NET WHERE INSTRUCTIONS ARE PROVIDED. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | REFER TO WWW.MACLELLAN.NET FOR INFORMATION OR CALL GRANTS MANAGER AT (423) 755-3202 | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (68 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| 1040 CONNECTIONS INC | |||||||
| PO BOX 1141 | HIXSON | TN | 37343 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| AAA WOMENS SERVICES INC | |||||||
| 951 EASTGATE LOOP SUITE 1000 | CHATTANOOGA | TN | 37411 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $5,000 |
| ANIMAL CARE TRUST | |||||||
| 4500 NORTH ACCESS ROAD | CHATTANOOGA | TN | 37415 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| BETHEL BIBLE VILLAGE | |||||||
| PO BOX 729 | HIXSON | TN | 37343 | NONE | 501(C)(3) | FOR SPIRITUAL FORMATION AND EDUCATION. | $50,000 |
| BIG BROTHERS BIG SISTERS OF GREATER CHATTANOOGA | |||||||
| 2015 BAILEY AVENUE | CHATTANOOGA | TN | 37404 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $5,000 |
| CHALMERS CENTER FOR ECONOMIC DEVELOPMENT AT COVENANT COLLEGE | |||||||
| 507 MCFARLAND ROAD SUITE B | LOOKOUT MOUNTAIN | GA | 30750 | NONE | 501(C)(3) | FOR RESTORATION AND REHABILITATION PROGRAMS. | $50,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR BUILDING ORGANIZATIONAL CAPACITY. | $150,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR SPIRITUAL FORMATION AND EDUCATION. | $60,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR LEADERSHIP DEVELOPMENT OR TRAINING. | $40,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR EDUCATION OF YOUTH AND CHILDREN. | $2,500 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR BUILDING ORGANIZATIONAL CAPACITY. | $40,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR A MEDIA DRIVEN PROJECT. | $45,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $30,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $100,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $50,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR OUTREACH TO THE INDIGENT. | $100,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $30,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVENUE UNIT 205 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $301,540 |
| CHATTANOOGA CHRISTIAN SCHOOL INC | |||||||
| 3354 CHARGER DRIVE | CHATTANOOGA | TN | 37409 | NONE | 501(C)(3) | FOR BUILDING INFRASTRUCTURE. | $165,000 |
| CHATTANOOGA CHRISTIAN SCHOOL INC | |||||||
| 3354 CHARGER DRIVE | CHATTANOOGA | TN | 37409 | NONE | 501(C)(3) | FOR BUILDING INFRASTRUCTURE. | $165,000 |
| CHATTANOOGA CHRISTIAN SCHOOL INC | |||||||
| 3354 CHARGER DRIVE | CHATTANOOGA | TN | 37409 | NONE | 501(C)(3) | FOR EDUCATION OF YOUTH AND CHILDREN. | $5,000 |
| CHATTANOOGA CHURCH MINISTRIES INC | |||||||
| PO BOX 11203 | CHATTANOOGA | TN | 37401 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| CHATTANOOGA CHURCH MINISTRIES INC | |||||||
| PO BOX 11203 | CHATTANOOGA | TN | 37401 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| CHATTANOOGA RESCUE MISSION | |||||||
| PO BOX 3624 | CHATTANOOGA | TN | 37404 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| CHATTANOOGA SPORTS MINISTRIES (PROGRAM OF CHATT FC FDN) | |||||||
| PO BOX 4493 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,500 |
| CHATTANOOGA SPORTS MINISTRIES (PROGRAM OF CHATT FC FDN) | |||||||
| PO BOX 4493 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| CHURCH OF THE FIRST BORN | |||||||
| PO BOX 2009 | CHATTANOOGA | TN | 37409 | NONE | 501(C)(3) | FOR EDUCATION OF YOUTH AND CHILDREN. | $40,000 |
| COMMUNITY FOUNDATION OF GREATER CHATTANOOGA INC | |||||||
| 1400 WILLIAMS ST | CHATTANOOGA | TN | 37408 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $2,000 |
| FCA - CHATTANOOGA AREA | |||||||
| PO BOX 338 | HIXSON | TN | 37343 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $25,000 |
| FOR HIS CHILDREN | |||||||
| PO BOX 1144 | MURRELLS INLET | SC | 29576 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| GIRLS PREPARATORY SCHOOL | |||||||
| PO BOX 4736 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR EDUCATION OF YOUTH AND CHILDREN. | $1,000 |
| HEBER SPRINGS HUMANE SOCIETY | |||||||
| 49 SHELTER LANE | HEBER SPRINGS | AR | 72543 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| HOPE FELLOWSHIP PRESBYTERIAN CHURCH | |||||||
| PO BOX 400 | HARRAH | WA | 98933 | NONE | 501(C)(3) | FOR OUTREACH TO THE INDIGENT. | $1,000 |
| HOPE INTERNATIONAL | |||||||
| 227 GRANITE RUN DRIVE SUITE 250 | LANCASTER | PA | 17601 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $5,000 |
| HOPE INTERNATIONAL | |||||||
| 227 GRANITE RUN DRIVE SUITE 250 | LANCASTER | PA | 17601 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| HOPE INTERNATIONAL | |||||||
| 227 GRANITE RUN DRIVE SUITE 250 | LANCASTER | PA | 17601 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $5,000 |
| HUMANE EDUCATIONAL SOCIETY OF CHATTANOOGA TENN | |||||||
| 212 NORTH HIGHLAND PARK AVENUE | CHATTANOOGA | TN | 37404 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| INTERVARSITY - CHATTANOOGA CHAPTER | |||||||
| PO BOX 7895 | MADISON | WI | 53707 | NONE | 501(C)(3) | FOR SPIRITUAL FORMATION AND EDUCATION. | $26,000 |
| KING UNIVERSITY | |||||||
| 1350 KING COLLEGE ROAD | BRISTOL | TN | 37620 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $250,000 |
| LIFESPRING COMMUNITY HEALTH | |||||||
| PO BOX 3589 | CHATTANOOGA | TN | 37404 | NONE | 501(C)(3) | FOR BUILDING ORGANIZATIONAL CAPACITY. | $40,000 |
| MARION COUNTY RESOURCE CONNECTION | |||||||
| PO BOX 153 | JASPER | TN | 37347 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| MISSION INCREASE | |||||||
| 7357 SOUTHWEST BEVELAND STREET | TIGARD | OR | 97223 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $5,000 |
| MISSION INCREASE | |||||||
| 7357 SOUTHWEST BEVELAND STREET | TIGARD | OR | 97223 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $5,000 |
| MISSION INCREASE | |||||||
| 7357 SOUTHWEST BEVELAND STREET | TIGARD | OR | 97223 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $100,000 |
| MOSE AND GARRISON SISKIN MEMORIAL FOUNDATION INC | |||||||
| 1101 CARTER STREET | CHATTANOOGA | TN | 37402 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $20,000 |
| PRISON FELLOWSHIP INTERNATIONAL | |||||||
| 20116 ASHBROOK PLACE SUITE 250 | ASHBURN | VA | 20147 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $2,000 |
| PUBLIC SCHOOL BIBLE STUDY COMMITTEE | |||||||
| PO BOX 4228 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,200 |
| PUBLIC SCHOOL BIBLE STUDY COMMITTEE | |||||||
| PO BOX 4228 | CHATTANOOGA | TN | 37405 | NONE | 501(C)(3) | FOR EDUCATION OF YOUTH AND CHILDREN. | $75,000 |
| SHRINERS HOSPITALS FOR CHILDREN | |||||||
| PO BOX 947765 | ATLANTA | GA | 30394 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| SOZO CHATTANOOGA INC | |||||||
| 3918 TENNESSEE AVE STE 100 | CHATTANOOGA | TN | 37409 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $5,000 |
| ST JUDE CHILDREN'S RESEARCH HOSPITAL | |||||||
| 501 SAINT JUDE PLACE | MEMPHIS | TN | 38105 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | |||||||
| 650 MCCALLIE AVE | CHATTANOOGA | TN | 37403 | NONE | 501(C)(3) | FOR LEADERSHIP DEVELOPMENT IN YOUTH. | $20,000 |
| THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | |||||||
| 650 MCCALLIE AVE | CHATTANOOGA | TN | 37403 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $4,000 |
| THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | |||||||
| 650 MCCALLIE AVE | CHATTANOOGA | TN | 37403 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $9,372 |
| THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | |||||||
| 650 MCCALLIE AVE | CHATTANOOGA | TN | 37403 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $20,000 |
| THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | |||||||
| 650 MCCALLIE AVE | CHATTANOOGA | TN | 37403 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $20,628 |
| THE MCCALLIE SCHOOL INC | |||||||
| 500 DODDS AVENUE | CHATTANOOGA | TN | 37404 | NONE | 501(C)(3) | FOR EDUCATION OF YOUTH AND CHILDREN. | $2,000 |
| THE MCCALLIE SCHOOL INC | |||||||
| 500 DODDS AVENUE | CHATTANOOGA | TN | 37404 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $1,000 |
| TRUSTBRIDGE GLOBAL FOUNDATION USA INC | |||||||
| 1901 ULMERTON RD SUITE 400 | CLEARWATER | FL | 33629 | NONE | 501(C)(3) | FOR LEADERSHIP DEVELOPMENT OR TRAINING. | $1,350 |
| TRUSTBRIDGE GLOBAL FOUNDATION USA INC | |||||||
| 1901 ULMERTON RD SUITE 400 | CLEARWATER | FL | 33629 | NONE | 501(C)(3) | FOR SPIRITUAL FORMATION AND EDUCATION. | $97,500 |
| TRUSTBRIDGE GLOBAL FOUNDATION USA INC | |||||||
| 1901 ULMERTON RD SUITE 400 | CLEARWATER | FL | 33629 | NONE | 501(C)(3) | FOR LEADERSHIP DEVELOPMENT OR TRAINING. | $32,500 |
| UNITED METHODIST NEIGHBORHOOD CENTERS INC | |||||||
| PO BOX 2156 | CHATTANOOGA | TN | 37409 | NONE | 501(C)(3) | FOR OUTREACH TO YOUTH AND CHILDREN. | $1,000 |
| UNITED WAY OF GREATER CHATTANOOGA | |||||||
| 630 MARKET STREET | CHATTANOOGA | TN | 37402 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $15,000 |
| UNITED WAY OF GREATER CHATTANOOGA | |||||||
| 630 MARKET STREET | CHATTANOOGA | TN | 37402 | NONE | 501(C)(3) | FOR BUILDING ORGANIZATIONAL CAPACITY. | $100,000 |
| UNITED WAY OF GREATER CHATTANOOGA | |||||||
| 630 MARKET STREET | CHATTANOOGA | TN | 37402 | NONE | 501(C)(3) | FOR GENERAL OPERATING SUPPORT. | $2,000 |
| YOU TURN MINISTRIES | |||||||
| 2634 DRAKE ROAD | LEBANON | OH | 45036 | NONE | 501(C)(3) | FOR BUILDING INFRASTRUCTURE. | $1,000 |
| YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN CHATTANOOGA | |||||||
| 301 WEST SIXTH STREET | CHATTANOOGA | TN | 37402 | NONE | 501(C)(3) | FOR OUTREACH TO YOUTH AND CHILDREN. | $40,000 |
| YOUNG WOMENS LEADERSHIP ACADEMY FOUNDATION | |||||||
| 1802 BAILEY AVE | CHATTANOOGA | TN | 37404 | NONE | 501(C)(3) | FOR BUILDING INFRASTRUCTURE. | $75,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,459,090 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $52 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $856,390 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | $114,011 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $208,456 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $15,657,750 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (7 entries)
| DescDesc | BusinessBusinessCd | ExclusionExclusionCd |
|---|---|---|
| UNRELATED BUSINESS INCOME | 525990 | |
| ORDINARY INCOME THROUGH PARTNERSHIPS | 14 | |
| ROYALTY INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | 14 | |
| OTHER PORTFOLIO INCOME THROUGH PARTNERSHIPS | 14 | |
| OTHER INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | 14 | |
| RENTAL INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | 16 | |
| OTHER MISC INCOME | 14 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $114,011 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $16,722,648 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $16,836,659 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 4 | TAX EXEMPT INCOME FROM PASSTHROUGH INVESTMENTS |
| 11 | SECTION 965(A) INCOME INCLUSION FROM PASSTHROUGH INVESTMENTS |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $13,139 | Amt |
| Net Investment Income | $3,285 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $9,854 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (8 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|
| 820 BROAD STREET - 4TH FLOOR CONDO | 2012-12-27 | $458,748 | $99,021 | SL | 39.000000000000 | $11,763 | $0 |
| RENOVATIONS | 2013-02-11 | $26,878 | $4,823 | SL | 39.000000000000 | $689 | $0 |
| FURNITURE | 2013-01-16 | $7,871 | $6,850 | 200DB | 7.000000000000 | $0 | $0 |
| FURNITURE | 2013-02-12 | $1,144 | $996 | 200DB | 7.000000000000 | $0 | $0 |
| FURNITURE | 2013-03-13 | $771 | $673 | 200DB | 7.000000000000 | $0 | $0 |
| DELL OUTLET LAPTOP | 2013-07-30 | $1,083 | $1,023 | 200DB | 5.000000000000 | $0 | $0 |
| CABINET | 2015-11-03 | $1,500 | $1,365 | 200DB | 7.000000000000 | $39 | $0 |
| DELL OUTLET LAPTOP | 2016-12-12 | $1,329 | $1,247 | 200DB | 5.000000000000 | $30 | $0 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (2 entries)
| IdentifierIdentifierTxt | Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|---|
| INFORMATION ABOUT OFFICERS | PART VIII, LINE 1 | ROBERT L. & KATHRINA H. MACLELLAN FOUNDATION HAS NO EMPLOYEES BUT REIMBURSES THE MACLELLAN FOUNDATION, INC. FOR ITS SHARE OF DIRECT EMPLOYEE EXPENSES AS WELL AS ANY INCIDENTAL EXPENSES. SERVICES WHICH WERE GENERALLY PROVIDED BY ROBERT H. MACLELLAN, JEREE SKEEN, TYLER HARR, TONYA WHITMAN AND CHARLES W. PHILLIPS WERE FOR VARYING PERCENTAGES OF TIMES. THE ONLY ABOVE MENTIONED PERSON WHO DEVOTES 100% OF HIS TIME TO ROBERT L. & KATHRINA H. MACLELLAN FOUNDATION IS ROBERT H. MACLELLAN. |
| DONOR ADVISED FUNDS | FORM 990-PF, PART VII-A, LINE 12 | DISTRIBUTIONS TOTALING $1,248,862WERE MADE IN 2019 TO A DONOR ADVISED FUND AT CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION (DBA THE GENEROSITY TRUST), EIN# 62-1536731. THE FOUNDATION RETAINED ADVISORY PRIVILEGES. CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION ("CCCF") IS A SECTION 509(A)(1) ORGANIZATION AS REFERRED TO IN SECTION 170(B)(1)(A)(VI). THE ENTIRE AMOUNT WAS TREATED AS A QUALIFYING DISTRIBUTION IN PART XV, LINE 3, CONTRIBUTIONS, GIFTS, GRANTS PAID. THE DONOR-ADVISED FUND AGREEMENT INCLUDES THE FOLLOWING:"CCCF SHALL RECEIVE, REVIEW AND CONSIDER WRITTEN RECOMMENDATIONS FROM THE COMMITTEE CONCERNING GRANTS MADE FROM THE FUND AND ANY CONDITIONS WHICH SHOULD BE PLACED UPON SUCH GRANTS. THE FINAL DECISION CONCERNING SUCH MATTERS SHALL BE MADE BY THE BOARD OF DIRECTORS OF CCCF." "NO INCOME OR PRINCIPAL OF THE FUND SHALL BE USED FOR ANY PURPOSE OR PAID TO ANY BENEFICIARY IF SUCH USE OR PAYMENT WOULD NOT BE PERMITTED BY THE INTERNAL REVENUE CODE (THE "CODE") OR REGULATIONS THEREUNDER FOR AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE, TO WHICH CONTRIBUTIONS ARE DEDUCTIBLE UNDER SECTION 170(C)(2) OF THE CODE." |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| FIDELITY 8213 - CORPORATE STOCK | $8,080,902 | $7,998,215 |
| FIDELITY 8166 - CORPORATE STOCK | $4,299,874 | $5,888,121 |
| FIDELITY 8212 - CORPORATE STOCK | $1,694,695 | $1,850,229 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (30 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ARORA EQUITY PARTNERS VI-A LP | AT COST | $368,506 | $569,967 |
| CEVIAN CAPITAL LTD | AT COST | $2,695,340 | $2,017,939 |
| DAVIDSON KEMPNER | AT COST | $917,189 | $1,226,013 |
| GOLUB CAPITAL PARTNERS | AT COST | $697,168 | $1,734,675 |
| GTIS US RESIDENTIAL FUND | AT COST | $93,131 | $63,505 |
| HARLAN SPECIAL OPPORTUNITIES FUND III | AT COST | $505,806 | $712,679 |
| IMPACT WORLD EQUITY FUND, LP | AT COST | $10,405,168 | $8,578,933 |
| LIGHT STREET BEACON CO - INVEST 2, L.P. | AT COST | $85,258 | $85,258 |
| LIGHT STREET BEACON CO-INVEST 3 LP | AT COST | $97,995 | $65,081 |
| LIGHT STREET BEACON I, L.P. | AT COST | $679,751 | $698,172 |
| NANOTRONICS SR C PREFERRED STOCK | AT COST | $24,953 | $499,991 |
| NANOTRONICS SR D PREFERRED STOCK2 | AT COST | $499,991 | $24,953 |
| NIBO B FUND I, A SERIES OF VALOR VENTURE FUND SYNDICATES, LP | AT COST | $100,000 | $98,667 |
| OFFSHORE GLOBAL LONG SHORT FUND | AT COST | $1,350,000 | $0 |
| PORTFOLIO ADV SECOND FUND III | AT COST | $788,165 | $2,064,735 |
| RESOLUTE CAPITAL FKA TENTH STREET FUND III LP | AT COST | $671,980 | $953,373 |
| RESOLUTE CAPITAL PARTNERS FUND IV | AT COST | $756,488 | $1,221,902 |
| SEG PARTNERS OFFSHORE | AT COST | $2,000,000 | $0 |
| SERIES 1 OF VALOR BRAZIL LLC (NIBO) | AT COST | $99,810 | $99,810 |
| SIGNIA VENTURE PARTNERS III, LP | AT COST | $759,645 | $1,629,648 |
| STONE CASTLE | AT COST | $250,000 | $0 |
| TTC MULTI STRAT FUND | AT COST | $7,800,000 | $7,710,831 |
| VALOR CARGOX | AT COST | $50,205 | $255,900 |
| VALOR DICOMPLICA3 | AT COST | $100,000 | $185,819 |
| VALOR GYM SERIES D | AT COST | $100,000 | $121 |
| VALOR PIPEFY | AT COST | $100,000 | $944,380 |
| VALOR PIPEFY SERIES B | AT COST | $70,000 | $178,855 |
| VALOR SONTRA4 | AT COST | $148,650 | $409,510 |
| VALOR VENTURE FUND | AT COST | $524,359 | $4,253,438 |
| VALUE ACT CAPITAL INTERNATIONAL | AT COST | $3,000,000 | $4,650,886 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (8 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| 820 BROAD STREET - 4TH FLOOR CONDO | $458,748 | $110,784 | $347,964 |
| RENOVATIONS | $26,878 | $5,512 | $21,366 |
| FURNITURE | $7,871 | $6,850 | $1,021 |
| FURNITURE | $1,144 | $996 | $148 |
| FURNITURE | $771 | $673 | $98 |
| DELL OUTLET LAPTOP | $1,083 | $1,023 | $60 |
| CABINET | $1,500 | $1,404 | $96 |
| DELL OUTLET LAPTOP | $1,329 | $1,277 | $52 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $1,010 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,010 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (11 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE | $5,638 | $564 | $5,074 |
| OTHER OVERHEAD EPENSES | $205,520 | $8,221 | $197,299 |
| TRUSTEE EXPENSES | $2,975 | $0 | $2,975 |
| NONDEDUCTIBLE EXPENSES | $855 | $0 | $0 |
| CHARITABLE DONATIONS THROUGH PARTNERSHIPS | $180 | $180 | $0 |
| BANK FEES | $125 | $125 | $0 |
| PARTNERSHIP PORTFOLIO DEDUCTIONS 2% | $2,110 | $2,110 | $0 |
| PARTNERSHIP EXPENSES | $275,151 | $275,151 | $0 |
| MISCELLANEOUS EXPENSES | $44 | $1 | $0 |
| TRAINING AND EDUCATION | $4,500 | $0 | $4,500 |
| DIRECT CHARITABLE ACTIVITIES | $38,386 | $0 | $38,386 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (7 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ORDINARY INCOME THROUGH PARTNERSHIPS | -$5,381 | -$5,381 | -$5,381 |
| ROYALTY INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | $162,681 | $162,681 | $162,681 |
| OTHER PORTFOLIO INCOME THROUGH PARTNERSHIPS | -$1,727 | -$1,727 | -$1,727 |
| OTHER INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | $24,762 | $24,762 | $24,762 |
| RENTAL INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | -$4,137 | -$4,137 | -$4,137 |
| OTHER MISC INCOME | $32,258 | $32,258 | $32,258 |
| UNRELATED BUSINESS INCOME FROM PARTNERSHIP INVESTMENTS | $114,011 | $0 | $114,011 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENTS PAYABLE | Desc |
| BOY Book Value | $0 | BOYBookValueAmt |
| EOY Book Value | $189,143 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT FEES | $267,739 | $267,739 | $0 |
| CONSULTING | $12,956 | $0 | $12,956 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX WITHHELD ON DIVIDENDS | $19,632 | $19,632 | $0 |
| STATE TAXES & FILINGS | $546 | $546 | $0 |