ROBERT L AND KATHRINA H MACLELLAN FOUNDATION: Form 990PF, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- ROBERT L AND KATHRINA H MACLELLAN FOUNDATION (EIN 23-7159802)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-13
- IRS object ID
- 201733179349101833
- Schema version
- 2016v3.0
- 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
- Gain Loss Sale Other Assets Sch
- 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 | 2017-11-13T14:48:47-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621674553 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHAMBLISS BAHNER & STOPHEL PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 605 CHESTNUT STREET SUITE 1700 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 374500019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | 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 | 2017-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY G THOMAS | PreparerPersonNm |
| PTIN | P01525903 | PTIN |
| Phone | 4237563000 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 74.205.135.94 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-07 | IPDt |
| IP Tm | 09:02:28 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 2A5C0AC04039341EF8E4A3F71D5259A3195AB7AA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2A5C0AC04039341EF8E4A3F71D5259A3195AB7AA | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $54,142,947 | 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 |
| Dividends Rev And Expnss | $690,786 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $690,448 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $530,393 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $11,210,487 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $530,476 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | -$3,455 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $71,267 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $1,217,724 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,292,191 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $23,692 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $5,923 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $17,769 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $659,571 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $210,773 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $448,798 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $8,627 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $8,627 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $14,940 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Occupancy Rev And Expnss | $15,557 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $3,890 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $11,667 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $51,070 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $4,596 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $46,474 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $389,560 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $216,876 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $159,472 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,163,017 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $450,685 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $684,180 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,029,032 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,029,032 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,192,049 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $450,685 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,713,212 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$2,974,325 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $841,506 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $539,139 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $555,732 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $555,732 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $66,646 | AcctRcvblAmt |
| Acct Rcvbl BOY | $67,658 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $66,646 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $66,646 | AcctRcvblEOYFMVAmt |
| US Government Obligations BOY | $1,079,293 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $2,644,899 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $2,524,186 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $21,298,095 | CorporateStockBOYAmt |
| Corporate Stock EOY | $16,062,085 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $17,920,835 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $507,501 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $1,065,624 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $1,028,350 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $29,210,246 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $29,346,232 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $31,610,660 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $499,324 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $62,786 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $450,149 | LandBOYAmt |
| Land EOY | $436,538 | LandEOYAmt |
| Land EOYFMV | $436,538 | LandEOYFMVAmt |
| Total Assets BOY | $53,152,081 | TotalAssetsBOYAmt |
| Total Assets EOY | $50,177,756 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $54,142,947 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $53,152,081 | CapitalStockBOYAmt |
| Capital Stock EOY | $50,177,756 | 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 | $53,152,081 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $50,177,756 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $53,152,081 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $50,177,756 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $53,152,081 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$2,974,325 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $50,177,756 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $50,177,756 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (7 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | $2,697,976 | $2,743,541 | -$45,565 | -$45,565 |
| PUBLICLY TRADED SECURITIES | P | $7,790,067 | $7,936,387 | -$146,320 | -$146,320 |
| SHORT TERM CAPITAL GAINS FROM PARTNERSHIPS | P | $52,710 | $52,710 | $52,710 | |
| LONG TERM CAPITAL GAINS FROM PARTNERSHIPS | P | $640,583 | $640,583 | $640,583 | |
| SEC. 1231 GAINS FROM PARTNERSHIPS | P | $83 | -$83 | -$83 | |
| CAPITAL GAINS DISTRIBUTIONS | P | $4 | $4 | $4 | |
| EXCELSIOR CREDIT OPPORTUNITIES HEDGE FUND | P | $29,147 | $29,147 | $29,147 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $530,476 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $3,812,427 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $55,620,735 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.068543 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $3,665,335 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $56,483,702 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.064892 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $2,554,337 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $53,359,585 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.047870 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $2,373,913 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $48,671,357 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.048774 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $2,111,193 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $47,640,544 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.044315 | DistributionYr5Rt |
| Total Distribution | 0.274394 | TotalDistributionRt |
| Average Distribution | 0.054879 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $53,510,936 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $2,936,627 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $8,415 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $2,945,042 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $3,713,212 | 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 | $8,415 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $8,415 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $8,415 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $52,629 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $52,629 | TotalPaymentsAndCreditsAmt |
| Overpayment | $44,214 | OverpaymentAmt |
| Applied To ES Tax | $44,214 | 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 |
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 | PRESIDENT & TREASURER | 38.00 | $0 | $0 | $0 |
| LARA MUNFORD | ||||||||
| 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 |
| ROBERT E BOSWORTH | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| ROBERT 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 |
| 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 |
| CHARLES W PHILLIPS PHD | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | EXECUTIVE DIRECTOR | 19.00 | $0 | $0 | $0 |
| SEE ATTACHED STATEMENT | ||||||||
| SEE ATTACHED STATEMENT | NA | TN | 99999 | SEE ATTACHED STATEMENT | 0.00 | $0 | $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 | $50,897 | 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 | $21,345,663 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,369,500 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $31,610,660 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $54,325,823 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $54,325,823 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $814,887 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $53,510,936 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,675,547 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $2,675,547 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $8,415 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $8,415 | TotalTaxAmt |
| Distributable Before Adj | $2,667,132 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $2,667,132 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $2,667,132 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,713,212 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $3,713,212 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $8,415 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $3,704,797 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $2,667,132 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $59,328 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,713,212 | QualifyingDistributionsAmt |
| Applied To Year1 | $59,328 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $2,667,132 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $986,752 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $986,752 | 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 | $986,752 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $986,752 | 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 (14 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION | ||||||
| 736 MARKET STREET | CHATTANOOGA | TN | 37412 | PC | GENERAL CHARITABLE FUNDING | $1,937,500 |
| CHATTANOOGA REGIONAL HOMELESS COALITION | ||||||
| 600 N HOLTZCLAW AVENUE | CHATTANOOGA | TN | 37402 | PC | SOCIAL SERVICES FOR THE HOMELESS | $41,192 |
| GIRLS INC | ||||||
| 709 S GREENWOOD AVENUE | CHATTANOOGA | TN | 37402 | PC | YOUTH & CHILDREN | $15,000 |
| HOUSE OF REFUGE INC | ||||||
| PO BOX 2009 | CHATTANOOGA | TN | 37409 | PC | RESIDENTIAL REHABILITATION | $10,340 |
| PRISON PREVENTION MINISTRIES | ||||||
| P O BOX 3026 | CHATTANOOGA | TN | 37404 | PC | TO REDUCE INCARCERATION RATES AND RECIDIVISM | $20,000 |
| AMERICAN BIBLE SOCIETY | ||||||
| 101 N INDEPENDENCE MALL E FL8 | PHILADELPHIA | PA | 19106 | PC | LEADERSHIP DEVELOPMENT | $250,000 |
| BELHAVEN UNIVERSITY | ||||||
| 1500 PEACHTREE ST | JACKSON | MS | 39202 | PC | EDUCATION | $105,000 |
| CRU HIGH SCHOOL CHATTANOOGA | ||||||
| 3001 HAMILL ROAD | HIXSON | TN | 37343 | PC | TRAIN YOUTH LEADERS | $12,500 |
| CHATTANOOGA CHAMBER FOUNDATION | ||||||
| 811 BROAD ST STE 100 | CHATTANOOGA | TN | 37402 | PC | COMMUNITY DEVELOPMENT PLANNING | $25,000 |
| FELLLOWSHIP OF CHRISTIAN ATHLETES CHATTANOOGA AREA | ||||||
| PO BOX 338 | HIXSON | TN | 37343 | PC | YOUTH LEADERSHIP DEVELOPMENT | $15,000 |
| HOSPICE OF CHATTANOOGA | ||||||
| 4411 OAKWOOD DRIVE | CHATTANOOGA | TN | 37416 | PC | SOCIAL SERIVCES FOR THE TERMINALLY ILL AND THEIR FAMILIES | $40,000 |
| KING UNIVERSITY | ||||||
| 1350 KING COLLEGE RD | BRISTOL | TN | 37620 | PC | EDUCATION | $500,000 |
| NATIONAL CENTER FOR YOUTH ISSUES | ||||||
| PO BOX 22185 | CHATTANOOGA | TN | 37422 | PC | EDUCATIONAL RESOURCES FOR CHILDREN & YOUTH | $32,500 |
| ON POINT | ||||||
| 4509 HIXSON PIKE STE 1 | HIXSON | TN | 37343 | PC | YOUTH LEADERSHIP DEVELOPMENT | $25,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,029,032 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (17 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| CHANNELS OF LOVE MINISTRIES INC | ||||||
| 1026 MCCALLIE AVE | CHATTANOOGA | TN | 37377 | PC | SOCIAL SERVICES | $10,000 |
| CHATTANOOGA STATE COMMUNITY COLLEGE | ||||||
| 4501 AMNICOLA HIGHWAY | CHATTANOOGA | TN | 37406 | PC | EDUCATION | $66,250 |
| LA PAZ DE DIOS | ||||||
| 1402 BAILEY AVENUE | CHATTANOOGA | TN | 37404 | PC | SOCIAL SERVICES | $100,000 |
| LAUNCH | ||||||
| 200 W 38TH ST | CHATTANOOGA | TN | 37410 | PC | COMMUNITY DEVELOPMENT | $20,000 |
| METROPOLITAN MINISTRIES INC | ||||||
| 1112 MCCALLIE AVENUE | CHATTANOOGA | TN | 37404 | PC | SOCIAL SERVICES | $50,000 |
| THE NEXT DOOR INC - NEXT DOOR CHATTANOOGA | ||||||
| P O BOX 526 | CHATTANOOGA | TN | 37401 | PC | SOCIAL SERVICES | $50,000 |
| YOUNG MEN'S CHRISTIAN ASSOC OF METROPOLITAN CHATTANOOGA | ||||||
| 301 W 6TH STREET | CHATTANOOGA | TN | 37402 | PC | YOUTH & CHILDREN | $50,000 |
| AAA WOMENS SERVICES INC | ||||||
| 6232 VANCE RD | CHATTANOOGA | TN | 37421 | PC | STRENGTHEN THE FAMILY & PROVIDE SOCIAL SERVICES | $70,000 |
| CHALMERS CENTER FOR ECONOMIC DEVELOPMENT AT COVENANT COLLEGE | ||||||
| 507 MCFARLAND RD STE B | LOOKOUT MOUNTAIN | GA | 30750 | PC | TRAINING TO ADDRESS POVERTY | $75,000 |
| CHATTANOOGA CHURCH MINISTRIES INC | ||||||
| PO BOX 11203 | CHATTANOOGA | TN | 37401 | PC | SOCIAL SERVICES | $10,000 |
| CHATTANOOGA GIRLS LEADERSHIP ACADEMY | ||||||
| 1802 BAILEY AVENUE | CHATTANOOGA | TN | 37404 | PC | EDUCATION | $240,000 |
| COLAB | ||||||
| 55 E MAIN ST STE 105 | CHATTANOOGA | TN | 37408 | PC | YOUTH TRAINING | $20,000 |
| HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | ||||||
| 650 MCCALLIE AVENUE | CHATTANOOGA | TN | 37403 | PC | LEADERSHIP DEVELOPMENT | $16,000 |
| INDEPENDENT YOUTH SERVICES FOUNDATION | ||||||
| PO BOX 80751 | CHATTANOOGA | TN | 37414 | PC | SOCIAL SERVICES | $20,000 |
| NATIONAL CENTER FOR YOUTH ISSUES | ||||||
| PO BOX 22185 | CHATTANOOGA | TN | 37422 | PC | YOUTH TRAINING | $92,500 |
| ON POINT | ||||||
| 4509 HIXSON PIKE STE 1 | HIXSON | TN | 37343 | PC | YOUTH TRAINING | $24,905 |
| YOUNG LIFE | ||||||
| PO BOX 520 | COLORADO SPRINGS | CO | 80901 | PC | YOUTH TRAINING | $37,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $952,155 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $695,981 | ExclusionAmt |
| Related Or Exempt Function Incm | $338 | RelatedOrExemptFunctionIncmAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $71,267 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | -$83 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $530,476 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNRELATED BUSINESS INCOME | Desc |
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | -$80,255 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$80,338 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $1,297,724 | ExclusionAmt |
| Related Or Exempt Function Incm | $338 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,217,724 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 4 | LineNumberTxt |
| Relationship Statement | TAX EXEMPT INCOME FROM PASSTHROUGH INVESTMENTS | RelationshipStatementTxt |
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 | $23,692 | Amt |
| Net Investment Income | $5,923 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $17,769 | 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 | $40,206 | SL | 39.000000000000 | $11,763 | $0 |
| RENOVATIONS | 2013-02-11 | $26,878 | $1,378 | SL | 39.000000000000 | $689 | $0 |
| FURNITURE | 2013-01-19 | $7,871 | $3,855 | 200DB | 7.000000000000 | $1,147 | $0 |
| FURNITURE | 2013-02-12 | $1,144 | $560 | 200DB | 7.000000000000 | $167 | $0 |
| FURNITURE | 2013-03-13 | $771 | $377 | 200DB | 7.000000000000 | $113 | $0 |
| DELL OUTLET LAPTOP | 2013-07-30 | $1,083 | $693 | 200DB | 5.000000000000 | $156 | $0 |
| CABINET | 2015-11-03 | $1,500 | $27 | 200DB | 7.000000000000 | $207 | $0 |
| DELL OUTLET LAPTOP | 2016-12-15 | $1,329 | 200DB | 5.000000000000 | $698 | $0 |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Asset | PARTNERSHIP FLOWTHROUGH - UBI | AssetDesc |
| How Acquired | PURCHASED | HowAcquiredTxt |
| Basis | $83 | BasisAmt |
| Sales Expense | $0 | SalesExpenseAmt |
| Total Net | -$83 | TotalNetAmt |
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 $1,929,500 WERE MADE IN 2016 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 $1,909,200 WERE AWARDED AND DISTRIBUTED BY THIS DONOR ADVISED FUND IN 2016.THE DONOR-ADVISED FUND AGREEMENT BETWEEN THE ROBERT L. AND KATHRINA H. MACLELLAN FOUNDATION AND CCCF 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 ACCT 1383 | BondNm |
| EOY Book Value | $1,065,624 | EOYBookValueAmt |
| EOYFMV | $1,028,350 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (5 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| PERSHING ACCT 2004 | $2,271,018 | $2,416,065 |
| PERSHING ACCT 6243 | $2,861,675 | $3,329,348 |
| PERSHING ACCT 1300 | $8,424,905 | $9,517,397 |
| PERSHING ACCT 1246 | $2,161,476 | $2,326,055 |
| PERSHING ACCT 1383 | $343,011 | $331,970 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $2,155,269 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $2,049,401 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $489,630 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $474,785 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| MASSEY QUICK FOREIGN | AT COST | $23,447,207 | $25,318,087 |
| MASSEY QUICK DOMESTIC | AT COST | $5,899,025 | $6,292,573 |
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 | $51,969 | $406,779 |
| RENOVATIONS | $26,878 | $2,067 | $24,811 |
| FURNITURE | $7,871 | $5,002 | $2,869 |
| FURNITURE | $1,144 | $727 | $417 |
| FURNITURE | $771 | $490 | $281 |
| DELL OUTLET LAPTOP | $1,083 | $849 | $234 |
| CABINET | $1,500 | $984 | $516 |
| DELL OUTLET LAPTOP | $1,329 | $698 | $631 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE | $5,034 | $0 | $3,776 |
| TECHNOLOGY FEES | $10,096 | $0 | $7,572 |
| TN SECRETARY OF STATE | $20 | $0 | $15 |
| SUPPLIES | $1,354 | $0 | $1,016 |
| OTHER EXPENSES THROUGH PARTNERSHIPS - SCH ATTACHED | $216,876 | $216,876 | $0 |
| GRANT EXPENSES CONVENING SCOTLAND | $50,897 | $0 | $50,897 |
| GENERAL GRANT EXPENSES | $85,175 | $0 | $85,175 |
| DUES & SUBSCRIPTIONS | $945 | $0 | $708 |
| PUBLIC RELATIONS | $995 | $0 | $746 |
| TELEPHONE | $1,343 | $0 | $1,007 |
| MISC EXPENSE | $11,413 | $0 | $8,560 |
| NONDEDUCTIBLE EXPENSES | $2,689 | $0 | $0 |
| REPAIRS & MAINTENANCE | $2,723 | $0 | $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 | $39,542 | $39,542 | $39,542 |
| ROYALTY INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | $0 | $0 | $0 |
| OTHER PORTFOLIO INCOME THROUGH PARTNERSHIPS | $271 | $271 | $271 |
| OTHER INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | $31,454 | $31,454 | $31,454 |
| NON DIVIDEND DISTRIBUTIONS | $5,533 | $0 | $5,533 |
| UNRELATED BUSINESS INCOME | -$80,255 | -$80,255 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT FEES | $154,605 | $154,605 | $0 |
| SECONDED SERVICES | $504,597 | $56,168 | $448,429 |
| CONSULTING FEES | $369 | $0 | $369 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAX WITHHELD ON DIVIDENDS | CategoryTxt |
| Amt | $8,627 | Amt |
| Net Investment Income | $8,627 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |