ROBERT L AND KATHRINA H MACLELLAN FOUNDATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- ROBERT L AND KATHRINA H MACLELLAN FOUNDATION (EIN 23-7159802)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-15
- IRS object ID
- 201923199349103562
- Schema version
- 2018v3.1
- 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 Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Land Etc Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-15T13:09:30-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | 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 | 7 WILLINGHAM LN | AddressLine1Txt |
| City | LOOKOUT MOUNTAIN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37350 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | 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 | 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 NO 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 | 2019-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
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 |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.85.239.144 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-14 | IPDt |
| IP Tm | 08:42:02 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | F14E2A6D5D05DD03AF1A2D28DBF8AA28BE14BE56 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $49,069,480 | 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 | $99 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $99 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $1,092,946 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,089,255 | DividendsNetInvstIncmAmt |
| Net Rental Income Or Loss | -$21,586 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $1,683,109 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $16,239,074 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,683,109 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $117,244 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $196,565 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,893,398 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,969,028 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $241,530 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $10,456 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $231,074 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $107,320 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $107,320 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $21,107 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $5,277 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $15,831 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $249,241 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $249,241 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $59,305 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $59,305 | InterestNetInvstIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $98,788 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $18,776 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $13,454 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Occupancy Rev And Expnss | $154,499 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $15,450 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $139,049 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $56,296 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $56,296 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $1,677 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Net Invst Incm | $0 | PrintingAndPubNetInvstIncmAmt |
| Printing And Pub Dsbrs Chrtbl | $1,677 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $745,745 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $423,558 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $142,652 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,748,962 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $782,063 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $693,899 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,532,403 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,532,403 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,281,365 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $782,063 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,226,302 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,387,967 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,186,965 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $5 | CashBOYAmt |
| Sav And Temp Cash Invst BOY | $397,873 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $604,805 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $604,805 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $1,004,428 | AcctRcvblAmt |
| Acct Rcvbl BOY | $160,561 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $1,004,428 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $1,004,428 | AcctRcvblEOYFMVAmt |
| US Government Obligations BOY | $1,768,933 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $673,412 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $713,978 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $15,893,285 | CorporateStockBOYAmt |
| Corporate Stock EOY | $19,471,093 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $17,514,300 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $745,568 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $397,853 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $383,846 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $30,716,281 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $26,156,402 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $28,439,065 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $499,324 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $90,266 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $422,512 | LandBOYAmt |
| Land EOY | $409,058 | LandEOYAmt |
| Land EOYFMV | $409,058 | LandEOYFMVAmt |
| Total Assets BOY | $50,105,018 | TotalAssetsBOYAmt |
| Total Assets EOY | $48,717,051 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $49,069,480 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $50,105,018 | CapitalStockBOYAmt |
| Capital Stock EOY | $48,717,051 | 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 | $50,105,018 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $48,717,051 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $50,105,018 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $48,717,051 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $50,105,018 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,387,967 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $48,717,051 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $48,717,051 | 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 |
|---|---|---|---|---|---|
| PERSHING 2004 SHORT TERM CAPITAL GAINS | $1,378,564 | $1,133,824 | $244,740 | $244,740 | |
| PERSHING 2004 LONG TERM CAPITAL GAINS | $1,829,726 | $1,354,620 | $475,106 | $475,106 | |
| PERSHING 2178 SHORT TERM CAPITAL GAINS | $419,414 | $455,724 | -$36,310 | -$36,310 | |
| PERSHING 1246 SHORT TERM CAPITAL GAINS | $48,095 | $42,015 | $6,080 | $6,080 | |
| PERSHING 1246 LONG TERM CAPITAL GAINS | $514,895 | $331,818 | $183,077 | $183,077 | |
| PERSHING 1300 SHORT TERM CAPITAL GAINS | $1,095,255 | $963,820 | $131,435 | $131,435 | |
| PERSHING 1300 LONG TERM CAPITAL GAINS | $3,592,516 | $2,989,514 | $603,002 | $603,002 | |
| PERSHING 6243 SHORT TERM CAPITAL GAINS | $7,126 | $8,977 | -$1,851 | -$1,851 | |
| PERSHING 6243 LONG TERM CAPITAL GAINS | $1,084,367 | $731,649 | $352,718 | $352,718 | |
| PERSHING 1383 SHORT TERM CAPITAL GAINS | $296,394 | $301,600 | -$5,206 | -$5,206 | |
| PERSHING 1383 LONG TERM CAPITAL GAINS | $1,317,330 | $1,368,887 | -$51,557 | -$51,557 | |
| SHORT TERM CAPITAL GAINS FROM PARTNERSHIPS | $368,342 | -$368,342 | -$368,342 | P | |
| LONG TERM CAPITAL GAINS FROM PARTNERSHIPS | $269,684 | $269,684 | $269,684 | P | |
| 360 ENERGY OPPORTUNITY FUND | $1,242,604 | $1,242,604 | $0 | $0 | P |
| EXCELSIOR ABSOLUTE SPV LTD2 | $178,541 | -$178,541 | -$178,541 | P | |
| HAWKEYE CAPITAL OFFSHORE | $1,136,806 | $1,210,900 | -$74,094 | -$74,094 | P |
| MIDOCEAN CREDIT OPPORTUNITY OFFSHORE | $1,705,601 | $1,500,000 | $205,601 | $205,601 | P |
| PENNANT WINDWARD FUND | $99,696 | $373,130 | -$273,434 | -$273,434 | P |
| CAPITAL GAINS DIVIDENDS | $201,001 | $201,001 | $201,001 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,683,109 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $2,727,140 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $57,540,700 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.047395 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $3,704,797 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $53,510,936 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.069234 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $3,812,427 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $55,620,735 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.068543 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $3,665,335 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $56,483,702 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.064892 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $2,554,337 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $53,359,585 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.047870 | DistributionYr5Rt |
| Total Distribution | 0.297934 | TotalDistributionRt |
| Average Distribution | 0.059587 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $52,643,103 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $3,136,845 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $21,870 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $3,158,715 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $3,226,302 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $21,870 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $21,870 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $21,870 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $56,480 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $3,520 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $60,000 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $365 | EsPenaltyAmt |
| Overpayment | $37,765 | OverpaymentAmt |
| Applied To ES Tax | $37,765 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
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 (12 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 | PRESIDENT & TREASURER | 38.00 | $162,117 | $0 | $0 |
| ROBERT BOSWORTH | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| ROBERT C DIVINE | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| DONALD J HOLWERDA | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| REID A MACLELLAN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| THOMAS H MCCALLIE III | ||||||||
| 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 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| LARA MUNFORD SHIELDS | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| N CARTER NEWBOLD | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| TYLER SIIRA | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JEROME STAUFFER | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| CHARLES W PHILLIPS | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | EXECUTIVE DIRECTOR | 19.00 | $79,413 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| 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 | CONVENING OF LEADERSSCOTLAND CONVENINGS - A GATHERING OF LEADERS FROM THE EVANGELICAL CHURCH AND CHRISTIAN ORGANIZATIONS IN SCOTLAND ARE CONVENED TOGETHER TO DISCUSS CHALLENGES AND OPPORTUNITIES THAT FACE THEIR MINISTRIES. THE GOAL OF THE CONVENINGS IS TO PROVIDE A PLACE FOR DIALOGUE AND LEARNING IN ORDER TO COOPERATIVELY LOOK AT SUPPORING THE CHURCH IN SCOTLAND AS IT ADAPTS TO CHANGING CONDITIONS IN THE NATIONAL CULTURE. THE VENUE ALSO INVITES FUNDERS IN COUNTRY INTERESTED IN THE SAME ISSUES. THE PROGRAM INCLUDES RESEARCH WHICH MAY BE PUBLISHED. THIS CONVENING PROGRAM HAS A VARIETY OF MODEST GRANT INITIATIVES ASSOCIATED WITH IT, PARTICULARLY THOSE PILOT GRANTS THAT TEST NEW APPROACHES AND STRATEGIES TO ACCELERATE CHURCH IMPACT. | Description1Txt |
| Expenses1 | $73,904 | 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 | $23,597,714 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $908,671 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $28,938,390 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $53,444,775 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $53,444,775 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $801,672 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $52,643,103 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,632,155 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $2,632,155 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $21,870 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $21,870 | TotalTaxAmt |
| Distributable Before Adj | $2,610,285 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $2,610,285 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $2,610,285 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,226,302 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $3,226,302 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $21,870 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $3,204,432 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $2,610,285 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr2 | $893,313 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $893,313 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,226,302 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $2,610,285 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $616,017 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $1,509,330 | 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 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $1,509,330 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $893,313 | ExcessFromYear2Amt |
| Excess From Current Year | $616,017 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | JAN PURDY | 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 (50 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| 1040 CONNECTIONS INC | ||||||||
| PO BOX 1141 | HIXSON | TN | 37343 | NONE | PUBLIC CHARITY | HOLISTIC MINISTRY | $2,000 | |
| AAA WOMENS SERVICES INC | ||||||||
| 6232 VANCE RD | CHATTANOOGA | TN | 37421 | NONE | PUBLIC CHARITY | SOCIAL SERVICES | $2,500 | |
| AEGIS LAW ENFORCEMENT OF GREATER CHATTANOOGA INC | ||||||||
| PO BOX 28023 | CHATTANOOGA | TN | 37424 | NONE | PUBLIC CHARITY | COMMUNITY SERVICES | $3,000 | |
| AMERICAN BIBLE SOCIETY | ||||||||
| 101 NORTH INDEPENDENCE MALL EAST | PHILADELPHIA | PA | 19106 | NONE | PUBLIC CHARITY | GENERAL CHARITABLE PROJECTS | $250,000 | FL8 |
| ARTSBUILD | ||||||||
| 301 E 11TH STREET STE 300 | CHATTANOOGA | TN | 37403 | NONE | PUBLIC CHARITY | EDUCATION - ARTS | $2,000 | |
| BETHANY CHRISTIAN SERVICES INC | ||||||||
| 901 EASTERN AVE NE | GRAND RAPIDS | MI | 49503 | NONE | PUBLIC CHARITY | STRENGTHEN FAMILIES | $25,000 | |
| CALVARY CHAPEL CHATTANOOGA INC | ||||||||
| PO BOX 2127 | CHATTANOOGA | TN | 37409 | NONE | PUBLIC CHARITY | SPIRITUAL FORMATION | $5,000 | |
| CAMPUS CRUSADE FOR CHRIST INC | ||||||||
| 100 LAKE HART DRIVE 2100 | ORLANDO | FL | 32832 | NONE | PUBLIC CHARITY | SPIRITUAL FORMATION | $1,200 | |
| CHILD EVANGELISM FELLOWSHIP INCORPORATED | ||||||||
| PO BOX 348 | WARRENTON | MO | 63383 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $1,000 | |
| CHALMERS CENTER FOR ECONOMIC DEVELOPMENT AT COVENANT COLLEGE | ||||||||
| 507 MCFARLAND ROAD SUITE B | LOOKOUT MOUNTAIN | GA | 30750 | NONE | PUBLIC CHARITY | COMMUNITY SERVICES | $50,000 | |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION (DBA THE GENEROSITY TRUST) | ||||||||
| 345 FRAZIER AVE | CHATTANOOGA | TN | 37405 | NONE | PUBLIC CHARITY | GENERAL CHARITABLE PROJECTS | $1,154,860 | |
| CHATTANOOGA CHRISTIAN SCHOOL INC | ||||||||
| 3354 CHARGER DRIVE | CHATTANOOGA | TN | 37409 | NONE | PUBLIC CHARITY | EDUCATION | $6,500 | |
| CHATTANOOGA EMPOWERMENT | ||||||||
| 506 BLUE JAY RD | CHATTANOOGA | TN | 37412 | NONE | PUBLIC CHARITY | STRENGTHEN FAMILIES | $40,000 | |
| CHATTANOOGA FC FOUNDATION | ||||||||
| PO BOX 4493 | CHATTANOOGA | TN | 37405 | NONE | PUBLIC CHARITY | HOLISTIC MINISTRY - YOUTH | $5,000 | |
| CHATTANOOGA GIRLS LEADERSHIP ACADEMY INC THE | ||||||||
| 1802 BAILEY AVENUE | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | EDUCATION | $60,000 | |
| CHATTANOOGA GOODWILL INDUSTRIES INC | ||||||||
| 3500 DODDS AVE | CHATTANOOGA | TN | 37407 | NONE | PUBLIC CHARITY | SOCIAL SERVICES | $24,000 | |
| CHATTANOOGA REGIONAL HOMELESS COALITION INC | ||||||||
| PO BOX 3690 | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | SOCIAL SERVICES | $30,000 | |
| CHATTANOOGA ROOM IN THE INN | ||||||||
| 230 N HIGHLAND PARK AVENUE | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | SOCIAL SERVICES | $1,000 | |
| CHATTANOOGA STATE COMMUNITY COLLEGE FOUNDATION | ||||||||
| 4501 AMNICOLA HIGHWAY | CHATTANOOGA | TN | 37406 | NONE | PUBLIC CHARITY | EDUCATION | $1,000 | |
| COMMUNITY FOUNDATION OF GREATER CHATTANOOGA INC | ||||||||
| 1270 MARKET STREET | CHATTANOOGA | TN | 37402 | NONE | PUBLIC CHARITY | GENERAL CHARITABLE PROJECTS | $228,118 | |
| CROSSWINDS FOUNDATION FOR FAITH AND CULTURE | ||||||||
| PO BOX 12143 | BIRMINGHAM | AL | 35202 | NONE | PUBLIC CHARITY | SOCIAL SERVICES - VETERANS | $10,000 | |
| DISCOVERY INSTITUTE FOR PUBLIC POLICY | ||||||||
| 208 COLUMBIA STREET | SEATTLE | WA | 98104 | NONE | PUBLIC CHARITY | EDUCATION | $1,500 | |
| ERLANGER HEALTH SYSTEM FOUNDATIONS | ||||||||
| 975 EAST THIRD ST | CHATTANOOGA | TN | 37403 | NONE | PUBLIC CHARITY | HEALTH SERVICES | $5,000 | |
| FELLOWSHIP OF CHRISTIANS IN UNIVERSITIES AND SCHOOLS | ||||||||
| PO BOX 1027 | NEW CANAAN | CT | 06840 | NONE | PUBLIC CHARITY | YOUTH LEADERSHIP FORMATION | $2,000 | |
| GIRLS PREPARATORY SCHOOL | ||||||||
| P O BOX 4736 | CHATTANOOGA | TN | 37405 | NONE | PUBLIC CHARITY | EDUCATION | $7,000 | |
| HABITAT FOR HUMANITY OF GREATER CHATTANOOGA AREA INC | ||||||||
| 1201 EAST MAIN STREET | CHATTANOOGA | TN | 37408 | NONE | PUBLIC CHARITY | STRENGTHEN FAMILIES | $40,000 | |
| HOPE FOR THE INNER CITY INC | ||||||||
| PO BOX 11584 | CHATTANOOGA | TN | 37401 | NONE | PUBLIC CHARITY | HOLISTIC MINISTRY | $31,600 | |
| HOPE INTERNATIONAL | ||||||||
| 227 GRANITE RUN DRIVE SUITE 250 | LANCASTER | PA | 17601 | NONE | PUBLIC CHARITY | HOLISTIC FAMILY MINISTRIES | $10,000 | |
| INDEPENDENT YOUTH SERVICES FOUNDATION INC | ||||||||
| PO BOX 80751 | CHATTANOOGA | TN | 37414 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $1,000 | |
| KING UNIVERSITY | ||||||||
| 1350 KING COLLEGE ROAD | BRISTOL | TN | 37620 | NONE | PUBLIC CHARITY | EDUCATION | $250,000 | |
| LAUNCH | ||||||||
| PO BOX 903 | CHATTANOOGA | TN | 37401 | NONE | PUBLIC CHARITY | LEADERSHIP DEVELOPMENT | $30,000 | |
| LOFTIS MIDDLE SCHOOL | ||||||||
| 8611 COLUMBUS ROAD | HIXSON | TN | 37343 | NONE | PUBLIC CHARITY | EDUCATION | $1,500 | |
| MCCALLIE SCHOOL INC THE | ||||||||
| 500 DODDS AVENUE | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | EDUCATION | $3,000 | |
| MEMORIAL HEALTH CARE SYSTEM FOUNDATION (SUBSIDIARY OF US CONFERENCE OF CATH | ||||||||
| 2525 DE SALES AVENUE | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | HEALTH SERVICES | $2,600 | |
| METANOIA MINISTRIES | ||||||||
| PO BOX 11092 | CHATTANOOGA | TN | 37401 | NONE | PUBLIC CHARITY | RESTORATION MINISTRY | $2,500 | |
| MOSE AND GARRISON SISKIN MEMORIAL FOUNDATION INC | ||||||||
| 1101 CARTER STREET | CHATTANOOGA | TN | 37402 | NONE | PUBLIC CHARITY | EDUCATION - YOUTH | $25,000 | |
| MUSEUM OF THE BIBLE | ||||||||
| 7507 SW 44TH STREET | OKLAHOMA CITY | OK | 73179 | NONE | PUBLIC CHARITY | EDUCATION | $1,500 | |
| ON POINT | ||||||||
| 4509 HIXSON PIKE SUITE 1 | HIXSON | TN | 37343 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $50,000 | |
| PCA MISSION TO NORTH AMERICA (SUBSIDIARY OF PRESBYTERIAN CHURCH IN AMERICA) | ||||||||
| 1700 NO BROWN RD SUITE 101 | LAWRENCEVILLE | GA | 30043 | NONE | PUBLIC CHARITY | SPIRITUAL FORMATION | $1,000 | |
| PRISON FELLOWSHIP INTERNATIONAL | ||||||||
| PO BOX 17434 | WASHINGTON | DC | 20041 | NONE | PUBLIC CHARITY | RESTORATION MINISTRY | $2,000 | |
| PRISON PREVENTION MINISTRIES INC | ||||||||
| PO BOX 3026 | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $42,500 | |
| PUBLIC SCHOOL BIBLE STUDY COMMITTEE | ||||||||
| PO BOX 4228 | CHATTANOOGA | TN | 37405 | NONE | PUBLIC CHARITY | EDUCATION | $8,400 | |
| SCENIC CITY WOMENS NETWORK INC | ||||||||
| PO BOX 3148 | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | SPIRITUAL FORMATION | $7,500 | |
| SEE JESUS NET | ||||||||
| PO BOX 197 | TELFORD | PA | 18969 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $1,000 | |
| SIGNAL MOUNTAIN CHRISTIAN SCHOOL INC | ||||||||
| 808 KEY-HULSE ROAD | SIGNAL MOUNTAIN | TN | 37377 | NONE | PUBLIC CHARITY | EDUCATION | $2,000 | |
| SODDY DAISY HIGH SCHOOL | ||||||||
| 618 SEQUOYAH ACCESS ROAD | SODDY DAISY | TN | 37379 | NONE | PUBLIC CHARITY | EDUCATION | $1,500 | |
| TECH TOWN FOUNDATION INC | ||||||||
| PO BOX 11008 | CHATTANOOGA | TN | 37401 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $15,000 | |
| UGANDA CHILDRENS PROJECT INC | ||||||||
| PO BOX 23331 | CHATTANOOGA | TN | 37422 | NONE | PUBLIC CHARITY | HOLISTIC MINISTRY | $1,125 | |
| UNITED WAY OF GREATER CHATTANOOGA | ||||||||
| 630 MARKET STREET PO BOX 4027 | CHATTANOOGA | TN | 37405 | NONE | PUBLIC CHARITY | GENERAL CHARITABLE PROJECTS | $24,000 | |
| YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN CHATTANOOGA | ||||||||
| 301 WEST SIXTH STREET | CHATTANOOGA | TN | 37402 | NONE | PUBLIC CHARITY | GENERAL CHARITABLE PROJECTS | $60,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,532,403 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (12 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| BETHANY CHRISTIAN SERVICES INC | |||||||
| 901 EASTERN AVE NE | GRAND RAPIDS | MI | 49503 | NONE | PUBLIC CHARITY | STRENGTHEN FAMILIES | $25,000 |
| CHALMERS CENTER FOR ECONOMIC DEVELOPMENT AT COVENANT COLLEGE | |||||||
| 507 MCFARLAND RD STE B | LOOKOUT MOUNTAIN | GA | 30750 | NONE | PUBLIC CHARITY | COMMUNITY SERVICES / TRAINING | $75,000 |
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION DBA THE GENEROSITY TRUST | |||||||
| 345 FRAZIER AVE | CHATTANOOGA | TN | 37405 | NONE | PUBLIC CHARITY | GENERAL CHARITABLE PROJECTS | $20,000 |
| CHATTANOOGA EMPOWERMENT | |||||||
| 506 BLUE JAY RD | CHATTANOOGA | TN | 37412 | NONE | PUBLIC CHARITY | STRENGTHEN FAMILIES | $10,000 |
| COMMUNITY FOUNDATION OF GREATER CHATTANOOGA INC | |||||||
| 1270 MARKET ST | CHATTANOOGA | TN | 37402 | NONE | PUBLIC CHARITY | GENERAL CHARITABLE PROJECTS | $246,649 |
| CAMPUS CRUSADE FOR CHRIST INC | |||||||
| 100 LAKE HART DRIVE 2100 | ORLANDO | FL | 32832 | NONE | PUBLIC CHARITY | SPIRITUAL FORMATION | $12,500 |
| GIRLS INCORPORATED OF CHATTANOOGA | |||||||
| 4505 BRAINERD RD STE 110 | CHATTANOOGA | TN | 37411 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $30,000 |
| HAMILTON COUNTY GOVERNMENT | |||||||
| 317 OAK STREET | CHATTANOOGA | TN | 37403 | NONE | PUBLIC CHARITY | COMMUNITY SERVICES | $40,000 |
| INTERVARSITY CHRISTIAN FELLOWSHIP-USA | |||||||
| PO BOX 7895 | MADISON | WI | 53707 | NONE | PUBLIC CHARITY | YOUTH DEVELOPMENT | $26,000 |
| KING UNIVERSITY | |||||||
| 1350 KING COLLEGE RD | BRISTOL | TN | 37620 | NONE | PUBLIC CHARITY | EDUCATION | $250,000 |
| SCENIC CITY WOMENS NETWORK INC | |||||||
| PO BOX 3148 | CHATTANOOGA | TN | 37404 | NONE | PUBLIC CHARITY | SPIRITUAL FORMATION | $7,500 |
| UNIVERSITY OF CHATTANOOGA FOUNDATION INC FOR THE UNIVERSITY OF TENNESSEE AT | |||||||
| 615 MCCALLIE AVENUE DEPT 8606 | CHATTANOOGA | TN | 37403 | NONE | PUBLIC CHARITY | EDUCATION | $17,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $760,149 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $99 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,089,258 | ExclusionAmt |
| Related Or Exempt Function Incm | $3,688 | RelatedOrExemptFunctionIncmAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | -$21,586 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $187,285 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $1,683,109 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | BusinessBusinessCd | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|---|---|
| UNRELATED BUSINESS INCOME | 525990 | -$79,321 | |
| SECTION 965(A) INCOME INCLUSION | $9,280 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$79,321 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,938,165 | ExclusionAmt |
| Related Or Exempt Function Incm | $12,968 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,871,812 | 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 | TAX PREPARATION FEE | CategoryTxt |
| Amt | $21,107 | Amt |
| Net Investment Income | $5,277 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $15,831 | 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 | $63,732 | SL | 39.000000000000 | $11,763 | $0 |
| RENOVATIONS | 2013-02-11 | $26,878 | $2,756 | SL | 39.000000000000 | $689 | $0 |
| FURNITURE | 2013-01-16 | $7,871 | $5,822 | 200DB | 7.000000000000 | $585 | $0 |
| FURNITURE | 2013-02-12 | $1,144 | $846 | 200DB | 7.000000000000 | $85 | $0 |
| FURNITURE | 2013-03-13 | $771 | $570 | 200DB | 7.000000000000 | $57 | $0 |
| DELL OUTLET LAPTOP | 2013-07-30 | $1,083 | $1,005 | 200DB | 5.000000000000 | $18 | $0 |
| CABINET | 2015-11-03 | $1,500 | $1,131 | 200DB | 7.000000000000 | $105 | $0 |
| DELL OUTLET LAPTOP | 2016-12-12 | $1,329 | $950 | 200DB | 5.000000000000 | $152 | $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, GINA S. PRESTO. JAN PURDY, 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 WHO RECEIVES FROM THE MACLELLAN FOUNDATION, INC. AN ANNUAL SALARY OF $161,600 PLUS NORMAL MACLELLAN FOUNDATION, INC. BENEFITS. |
| DONOR ADVISED FUNDS | FORM 990-PF, PART VII-A, LINE 12 | DISTRIBUTIONS TOTALING $1,154,860 WERE MADE IN 2018 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. GRANTS TOTALING $1,208,555 WERE AWARDED AND DISTRIBUTED BY THIS DONOR ADVISED FUND IN 2018.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 Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | PERSHING 1383- CORPORATE BONDS | BondNm |
| EOY Book Value | $397,853 | EOYBookValueAmt |
| EOYFMV | $383,846 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (5 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| PERSHING 6243- CORPORATE STOCK | $2,268,266 | $2,820,926 |
| PERSHING 2178- CORPORATE STOCK | $1,657,868 | $1,601,211 |
| PERSHING 1383- CORPORATE STOCK | $136,038 | $450,970 |
| PERSHING 1300- CORPORATE STOCK | $12,472,577 | $12,205,550 |
| PERSHING 1246- CORPORATE STOCK | $2,936,344 | $435,643 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $497,439 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $541,031 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $175,973 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $172,947 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (26 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| EXCELSIOR VENTURE PARTNER III LLC | AT COST | $391,071 | $391,071 |
| RESOLUTE CAPITAL FKA TENTH STREET FUND III LP | AT COST | $834,999 | $834,999 |
| RESOLUTE CAPITAL PARTNERS FUND IV | AT COST | $251,569 | $251,569 |
| HARLAN SPECIAL OPPORTUNITIES FUND III | AT COST | $1,065,018 | $1,065,018 |
| VALOR VENTURE FUND | AT COST | $787,406 | $787,406 |
| GTIS US RESIDENTIAL FUND | AT COST | $875,684 | $875,684 |
| MIDOCEAN TACTICAL FUND | AT COST | $605,508 | $605,508 |
| RENAISSANCE INSTITUTIONAL EQUITIES | AT COST | $2,090,096 | $2,090,096 |
| SIGNIA VENTURE PARTNERS III, LP | AT COST | $47,752 | $47,752 |
| DAVIDSON KEMPNER | AT COST | $1,931,172 | $1,931,172 |
| ARROWMARK QP FUND | AT COST | $1,588,971 | $1,920,270 |
| BLOOM TREE OFFSHORE FUND | AT COST | $1,250,000 | $1,425,756 |
| CEVIAN CAPITAL LTD | AT COST | $2,817,435 | $2,887,833 |
| ELLIOTT INTERNATIONAL | AT COST | $2,000,000 | $2,566,878 |
| GOLUB CAPITAL PARTNERS | AT COST | $1,158,676 | $1,750,000 |
| KLS DIVERSIFIED FUND | AT COST | $1,500,000 | $1,678,182 |
| NANOTRONICS SR C PREFERRED STOCK | AT COST | $24,953 | $815,753 |
| NANOTRONICS SR D PREFERRED STOCK2 | AT COST | $499,991 | $24,953 |
| PORTFOLIO ADV SECOND FUND III | AT COST | $637,246 | $832,594 |
| PRINCE STREET INSTITUTIONAL | AT COST | $2,300,000 | $2,164,675 |
| VALOR GYM PASS2 | AT COST | $100,000 | $100,000 |
| VALOR DICOMPLICA3 | AT COST | $100,000 | $100,000 |
| VALOR SONTRA4 | AT COST | $100,000 | $100,000 |
| VALOR PIPEFY | AT COST | $100,000 | $100,000 |
| VALOR CARGOX | AT COST | $98,855 | $10,000 |
| VALUE ACT CAPITAL INTERNATIONAL | AT COST | $3,000,000 | $3,081,896 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (8 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| 820 BROAD STREET - 4TH FLOOR CONDO | $458,748 | $75,495 | $383,253 | $383,253 |
| RENOVATIONS | $26,878 | $3,445 | $23,433 | $23,433 |
| FURNITURE | $7,871 | $6,407 | $1,464 | $1,464 |
| FURNITURE | $1,144 | $931 | $213 | $213 |
| FURNITURE | $771 | $627 | $144 | $144 |
| DELL OUTLET LAPTOP | $1,083 | $1,023 | $60 | $60 |
| CABINET | $1,500 | $1,236 | $264 | $264 |
| DELL OUTLET LAPTOP | $1,329 | $1,102 | $227 | $227 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (14 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE | $6,224 | $622 | $5,602 |
| TECHNOLOGY FEES | $36,151 | $3,615 | $32,536 |
| SUPPLIES | $964 | $96 | $868 |
| GRANT EXPENSES CONVENING SCOTLAND | $73,904 | $0 | $73,904 |
| GENERAL GRANT EXPENSES | $27,988 | $0 | $27,988 |
| TRUSTEE EXPENSES | $1,039 | $0 | $1,039 |
| NONDEDUCTIBLE EXPENSES | $179,535 | $0 | $0 |
| POSTAGE | $214 | $0 | $214 |
| BANK FEES | $1,247 | $1,247 | $0 |
| GUEST EXPENSE | $501 | $0 | $501 |
| PARTNERSHIP PORTFOLIO DEDUCTIONS 2% | $8,736 | $8,736 | $0 |
| PARTNERSHIP EXPENSES | $383,969 | $383,969 | $0 |
| PASSTHROUGH DEDUCTION UNDER SECTION 965(C) | $3,687 | $3,687 | $0 |
| PARTNERSHIP RENTAL LOSSES | $21,586 | $21,586 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ORDINARY INCOME THROUGH PARTNERSHIPS | $54,593 | $54,593 | $54,593 |
| ROYALTY INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | $86,404 | $86,404 | $86,404 |
| OTHER PORTFOLIO INCOME THROUGH PARTNERSHIPS | $484 | $484 | $484 |
| OTHER INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | $45,804 | $45,804 | $45,804 |
| UNRELATED BUSINESS INCOME | -$79,321 | -$79,321 | |
| SECTION 965(A) INCOME INCLUSION | $9,280 | $9,280 | $9,280 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT FEES | CategoryTxt |
| Amt | $249,241 | Amt |
| Net Investment Income | $249,241 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX WITHHELD ON DIVIDENDS | $18,776 | $18,776 | $0 |
| EXCISE TAX PAYMENTS | $80,012 | $0 | $0 |