ROBERT L AND KATHRINA H MACLELLAN FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ROBERT L AND KATHRINA H MACLELLAN FOUNDATION (EIN 23-7159802)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202543219349103524
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Depreciation Schedule
- Gain Loss Sale Other Assets Sch
- General Explanation Attachment
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T11:40:20-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMY THOMAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 412 BRADY POINT RD | AddressLine1Txt |
| City | SIGNAL MOUNTAIN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37377 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237159802 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT L & KATHRINA H MACLELLAN FOUNDA | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROBE | BusinessNameControlTxt |
| Phone | 4237551857 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 BROAD STREET 300 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 374022604 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT H MACLELLAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4237551857 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $65,539,606 | 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 | $1,132,734 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,132,734 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $10,874 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $10,874 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $10,874 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $620,782 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $15,058,472 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $618,165 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $933,347 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $878,850 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,697,737 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,640,623 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $244,873 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $9,795 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $235,078 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $257,078 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $257,078 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $88,227 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $88,227 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $2,859 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $2,859 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $15,800 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,950 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $11,850 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $286,014 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $255,917 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $30,097 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $58,399 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $58,399 | InterestNetInvstIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $66,475 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $7,009 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $12,452 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Occupancy Rev And Expnss | $33,421 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $3,342 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $30,079 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $39,884 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $39,884 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $589,065 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $300,687 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $281,745 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,694,547 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $639,099 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $976,897 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,014,825 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,014,825 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,709,372 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $639,099 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,991,722 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$2,011,635 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,001,524 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $457,042 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $176,779 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $176,779 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $27,551,838 | CorporateStockBOYAmt |
| Corporate Stock EOY | $26,094,608 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $31,796,988 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $27,380,229 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $27,431,117 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $33,232,413 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $499,324 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $165,898 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $345,878 | LandBOYAmt |
| Land EOY | $333,426 | LandEOYAmt |
| Land EOYFMV | $333,426 | LandEOYFMVAmt |
| Other Assets BOY | $312,578 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $56,047,565 | TotalAssetsBOYAmt |
| Total Assets EOY | $54,035,930 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $65,539,606 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $56,047,565 | CapitalStockBOYAmt |
| Capital Stock EOY | $54,035,930 | 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 | $56,047,565 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $54,035,930 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $56,047,565 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $54,035,930 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $56,047,565 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$2,011,635 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $54,035,930 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $54,035,930 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd | SoldSoldDt |
|---|---|---|---|---|---|---|
| FIDELITY 8213 PUBLICLY TRADED SECURITIES | $9,643,637 | $10,012,718 | -$369,081 | -$369,081 | ||
| FIDELITY 8166 PUBLICLY TRADED SECURITIES | $2,448,416 | $2,489,318 | -$40,902 | -$40,902 | ||
| FIDELITY 8212 PUBLICLY TRADED SECURITIES | $1,934,809 | $1,935,654 | -$845 | -$845 | ||
| SHORT TERM CAPITAL GAINS FROM PARTNERSHIPS | $207,682 | $207,682 | $207,682 | P | 2024-12-31 | |
| LONG TERM CAPITAL GAINS FROM PARTNERSHIPS | $447,061 | $447,061 | $447,061 | P | 2024-12-31 | |
| 1231 GAINS FROM PARTNERSHIPS | $147,470 | $147,470 | $147,470 | P | 2024-12-31 | |
| VALUE ACT CAPITAL INTERNATIONAL | $100,007 | $100,007 | $100,007 | P | 2024-12-31 | |
| CAPITAL GAINS DIVIDENDS | $126,773 | $126,773 | $126,773 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $618,165 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $27,821 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $27,821 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $27,821 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $86,973 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $86,973 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $59,152 | OverpaymentAmt |
| Applied To ES Tax | $59,152 | 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 | 0 | 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 (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| ROBERT H MACLELLAN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | CHAIRMAN | 38.00 | $244,873 | $26,936 | $20,347 |
| ROBERT BOSWORTH | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | DIRECTOR EMERITUS | 1.00 | $0 | $0 | $0 |
| ROBERT C DIVINE | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| RON BUBBA HELVESTON | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| REID A MACLELLAN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | VICE CHAIR & SECRETARY | 1.00 | $0 | $0 | $9,980 |
| DON HOLWERDA | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE, GOVERNANCE COMMITTEE CHAIR | 1.00 | $0 | $0 | $0 |
| ROBERT BOB MARSHALL | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| TYLER SIIRA | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TREASURER, FINANCE/AUDIT COMMITTEE CHA | 1.00 | $0 | $0 | $0 |
| BART ROLEN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| LARA MUNFORD-SHIELDS | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JERRY STAUFFER | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | TRUSTEE | 1.00 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt | Expense AccountExpenseAccountAmt |
|---|---|---|---|---|---|---|---|---|
| TYLER B HARR | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | GRANT OFFICER | 36.00 | $117,520 | $13,182 | $10,790 |
| JEREE B SKEEN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | OFFICE MANAGER AND S | 36.00 | $80,418 | $8,880 | $0 |
| TONYA A WHITMAN | ||||||||
| 820 BROAD STREET SUITE 300 | CHATTANOOGA | TN | 37402 | GRANT OFFICER | 36.00 | $59,140 | $3,971 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | FOR PROVIDING TECHNICAL ASSISTANCE AND CONSULTING FOR GRANTEES.THE FOUNDATION PARTNERED WITH CATCHAFIRE TO BRING VOLUNTEER CONSULTANT WORK TO OUR MINISTRY PARTNERS WHERE THEY HAVE CAPACITY NEEDS. ADDITIONALLY, WE PARTNERED WITH CONSULTANTS TO PROVIDE COACHING AND CONSULTING SERVICES TO PROVIDE TRAINING, CONSULTING ON STRATEGIC PLANNING, AND LEADERSHIP COACHING FOR GRANTEES. FINALLY, WE PARTNERED WITH THE OCHS CENTER TO COMPLETE A COMPREHENSIVE ASSESSMENT OF THE REENTRY PROGRAMS NEEDED AND OFFERED AT THE HAMILTON COUNTY SHERIFF'S DEPT. | Description1Txt |
| Expenses1 | $40,000 | Expenses1Amt |
| Description2 | CHATTANOOGA 2.0 LUNCHEONTHE FOUNDATION COLLABORATION WITH THE CHATTANOOGA CHAMBER FOUNDATION FOR THE CHATTANOOGA 2.0 LUNCHEON, AN EVENT DESIGNED TO HIGHLIGHT LOCAL LITERACY EFFORTS AND ENGAGE A GROUP OF POTENTIAL DONORS. | Description2Txt |
| Expenses2 | $1,992 | Expenses2Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $31,654,981 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $850,720 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $33,482,075 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $65,987,776 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $65,987,776 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $989,817 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $64,997,959 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,249,898 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,249,898 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $27,821 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $27,821 | TotalTaxAmt |
| Distributable Before Adj | $3,222,077 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $3,222,077 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $3,222,077 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,991,722 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $3,991,722 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,222,077 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $1,007,509 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,075,854 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr2 | $571,431 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $741,694 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $3,396,488 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,991,722 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,222,077 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $769,645 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $4,166,133 | 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 | $1,007,509 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $3,158,624 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $1,075,854 | ExcessFromYear4Amt |
| Excess From Year2 | $571,431 | ExcessFromYear2Amt |
| Excess From Year1 | $741,694 | ExcessFromYear1Amt |
| Excess From Current Year | $769,645 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | TONYA WHITMAN | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 BROAD STREET SUITE 300 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 374022604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 4237553202 | RecipientPhoneNum |
| Form And Info And Materials | APPLICATIONS MUST BE SUBMITTED ONLINE AT WWW.MACLELLAN.NET WHERE INSTRUCTIONS ARE PROVIDED. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | REFER TO WWW.MACLELLAN.NET FOR INFORMATION OR CALL GRANTS MANAGER AT (423) 755-3202 | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (47 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|
| AAA WOMENS SERVICES INC | |||||||
| 951 EASTGATE LOOP SUITE 1000 | CHATTANOOGA | TN | 37411 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $100,000 | |
| BETHEL BIBLE VILLAGE | |||||||
| PO BOX 729 | HIXSON | TN | 37343 | 501(C)(3) PUBLIC CHA | FOR EDUCATION OF YOUTH AND CHILDREN. | $40,000 | |
| BIG BROTHERS BIG SISTERS OF GREATER CHATTANOOGA | |||||||
| 2015 BAILEY AVENUE | CHATTANOOGA | TN | 37404 | 501(C)(3) PUBLIC CHA | FOR EDUCATION OF YOUTH AND CHILDREN. | $50,000 | |
| BIG BROTHERS BIG SISTERS OF GREATER CHATTANOOGA | |||||||
| 2015 BAILEY AVENUE | CHATTANOOGA | TN | 37404 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $5,000 | |
| CAMPUS CRUSADE FOR CHRIST INC | |||||||
| 100 LAKE HART DRIVE 2100 | ORLANDO | FL | 328320100 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| CEF OF TENNESSEE INC GREATER CHATTANOOGA CHAPTER | |||||||
| P O BOX 3523 | CHATTANOOGA | TN | 37404 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $70,000 | |
| CHATTANOOGA CHAMBER FOUNDATION | |||||||
| 811 BROAD STREET STE 100 | CHATTANOOGA | TN | 37402 | 501(C)(3) PUBLIC CHA | FOR EDUCATION OF YOUTH AND CHILDREN. | $350,000 | |
| CHATTANOOGA FC FOUNDATION | |||||||
| 2011 KIRBY AVENUE | CHATTANOOGA | TN | 37404 | 501(C)(3) PUBLIC CHA | FOR HOLISTIC COMMUNITY OUTREACH AND DEVELOPMENT. | $100,000 | |
| CHATTANOOGA YOUTH NETWORK DBA ONE HUNDRED YEARS | |||||||
| PO BOX 2468 | CHATTANOOGA | TN | 37409 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $50,000 | |
| COMMUNITY FOUNDATION OF GREATER CHATTANOOGA INC | |||||||
| 1400 WILLIAMS ST | CHATTANOOGA | TN | 37408 | 501(C)(3) PUBLIC CHA | FOR EDUCATION OF YOUTH AND CHILDREN. | $6,000 | |
| EAST LAKE EXPRESSION ENGINE | |||||||
| 2903 E 37TH STREET | CHATTANOOGA | TN | 37407 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $80,000 | |
| FAITH CO-OP | |||||||
| 1805 BAILEY AVENUE | CHATTANOOGA | TN | 37404 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $70,000 | |
| FCA - CHATTANOOGA AREA | |||||||
| PO BOX 338 | HIXSON | TN | 37343 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $75,000 | |
| FIRST THINGS FIRST INC | |||||||
| PO BOX 391 | CHATTANOOGA | TN | 37401 | 501(C)(3) PUBLIC CHA | FOR OUTREACH TO FAMILIES. | $70,000 | |
| HAMILTON COUNTY SCHOOLS FOUNDATION | |||||||
| 3074 HICKORY VALLEY ROAD | CHATTANOOGA | TN | 37421 | 501(C)(3) PUBLIC CHA | FOR EDUCATION OF YOUTH AND CHILDREN. | $150,000 | |
| HEBER SPRINGS HUMANE SOCIETY | |||||||
| 49 SHELTER LANE | HEBER SPRINGS | AZ | 72543 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| HOPE FELLOWSHIP PRESBYTERIAN CHURCH | |||||||
| MAILING ADDRESSRNPO BOX 400 | HARRAH | WA | 98933 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| HOPE INTERNATIONAL | |||||||
| 227 GRANITE RUN DRIVE SUITE 250 | LANCASTER | PA | 17601 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $10,000 | |
| HUMANE EDUCATIONAL SOCIETY OF CHATTANOOGA TENN | |||||||
| 212 NORTH HIGHLAND PARK AVENUE | CHATTANOOGA | TN | 37404 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $2,000 | |
| KING UNIVERSITY | |||||||
| 1350 KING COLLEGE ROAD | BRISTOL | TN | 37620 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $320,000 | |
| LA PAZ DE DIOS | |||||||
| PO BOX 3058 | CHATTANOOGA | TN | 37404 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $75,000 | |
| LAUNCH | |||||||
| PO BOX 903 | CHATTANOOGA | TN | 37401 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $50,000 | |
| LIFESPRING COMMUNITY HEALTH | |||||||
| 1042 EAST 3RD STREET | CHATTANOOGA | TN | 37403 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $100,000 | |
| MARION COUNTY RESOURCE CONNECTION | |||||||
| PO BOX 153 | JASPER | TN | 37347 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| METROPOLITAN MINISTRIES | |||||||
| 4001 ROSSVILLE BLVD | CHATTANOOGA | TN | 37407 | 501(C)(3) PUBLIC CHA | FOR OUTREACH TO FAMILIES. | $80,000 | |
| MISSION INCREASE | |||||||
| 12909 SOUTHWEST 68TH PARKWAYSUITE | TIGARD | OR | 97223 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $2,500 | 455 |
| MISSION INCREASE | |||||||
| 12909 SOUTHWEST 68TH PARKWAYSUITE | TIGARD | OR | 97223 | 501(C)(3) PUBLIC CHA | FOR BUILDING ORGANIZATIONAL CAPACITY. | $5,000 | 455 |
| MISSION INCREASE | |||||||
| 12909 SOUTHWEST 68TH PARKWAYSUITE | TIGARD | OR | 97223 | 501(C)(3) PUBLIC CHA | FOR BUILDING ORGANIZATIONAL CAPACITY. | $35,000 | 455 |
| NORTHSIDE NEIGHBORHOOD HOUSE | |||||||
| PO BOX 4086 | CHATTANOOGA | TN | 37405 | 501(C)(3) PUBLIC CHA | FOR OUTREACH TO THE INDIGENT. | $150,000 | |
| ON POINT | |||||||
| 4509 HIXSON PIKE SUITE 1 | HIXSON | TN | 37343 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $75,000 | |
| PCA MISSION TO NORTH AMERICA | |||||||
| PO BOX 890233 | CHARLOTTE | NC | 282890233 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| PUBLIC SCHOOL BIBLE STUDY COMMITTEE | |||||||
| 200 WEST MARTIN LUTHER KING | CHATTANOOGA | TN | 37402 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $5,000 | BOULEVARDSUITE 300 |
| PURPOSE POINT COMMUNITY RESOURCE CENTER INC | |||||||
| PO BOX 24533 | CHATTANOOGA | TN | 37421 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $75,000 | |
| REFORMED UNIVERSITY MINISTRIES | |||||||
| PO BOX 890004 | CHARLOTTE | NC | 28289 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| SAMARITAN'S PURSE | |||||||
| PO BOX 3000 | BOONE | NC | 286073000 | 501(C)(3) PUBLIC CHA | FOR TRAINING CHARITABLE VOLUNTEERS. | $25,000 | |
| SEE JESUS NET | |||||||
| PO BOX 197 | TELFORD | PA | 18969 | 501(C)(3) PUBLIC CHA | FOR EDUCATION OF YOUTH AND CHILDREN. | $1,000 | |
| SIGNAL CENTERS | |||||||
| 109 NORTH GERMANTOWN ROAD | CHATTANOOGA | TN | 37411 | 501(C)(3) PUBLIC CHA | FOR OUTREACH TO FAMILIES. | $75,000 | |
| SOZO CHATTANOOGA INC | |||||||
| 1211 WEST 46TH STREET | CHATTANOOGA | TN | 37409 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $5,000 | |
| ST JUDE CHILDREN'S RESEARCH HOSPITAL | |||||||
| 501 SAINT JUDE PLACE | MEMPHIS | TN | 38105 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| TEACH FOR AMERICA NASHVILLE-CHATTANOOGA | |||||||
| PO BOX 748607 | ATLANTA | GA | 303748607 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $30,000 | |
| THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | |||||||
| 650 MCCALLIE AVE | CHATTANOOGA | TN | 37403 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $75,000 | |
| THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA | |||||||
| 650 MCCALLIE AVE | CHATTANOOGA | TN | 37403 | 501(C)(3) PUBLIC CHA | FOR SPIRITUAL FORMATION AND EDUCATION. | $14,000 | |
| THE MACLELLAN FOUNDATION (SCOTLAND) | |||||||
| 1901 ULMERTON RD | CLEARWATER | FL | 33762 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $131,325 | |
| UNITED METHODIST NEIGHBORHOOD CENTERS INC | |||||||
| PO BOX 2156 | CHATTANOOGA | TN | 374090156 | 501(C)(3) PUBLIC CHA | FOR HOLISTIC COMMUNITY OUTREACH AND DEVELOPMENT. | $300,000 | |
| UNITED METHODIST NEIGHBORHOOD CENTERS INC | |||||||
| PO BOX 2156 | CHATTANOOGA | TN | 374090156 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $1,000 | |
| UNITED WAY OF GREATER CHATTANOOGA | |||||||
| 630 MARKET STREET | CHATTANOOGA | TN | 37402 | 501(C)(3) PUBLIC CHA | FOR GENERAL OPERATING SUPPORT. | $75,000 | |
| YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN CHATTANOOGA | |||||||
| 301 WEST SIXTH STREET | CHATTANOOGA | TN | 37402 | 501(C)(3) PUBLIC CHA | FOR OUTREACH TO YOUTH AND CHILDREN. | $75,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,014,825 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| KING UNIVERSITY | ||||||
| 1350 KING COLLEGE ROAD | BRISTOL | TN | 37620 | 501(C)(3) PUBLIC CHA | GENERAL OPERATING SUPPORT | $320,000 |
| KING UNIVERSITY | ||||||
| 1350 KING COLLEGE ROAD | BRISTOL | TN | 37620 | 501(C)(3) PUBLIC CHA | GENERAL OPERATING SUPPORT | $180,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $500,000 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,132,734 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $10,874 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | $54,497 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $878,850 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | $2,617 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $618,165 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (7 entries)
| DescDesc | BusinessBusinessCd | ExclusionExclusionCd |
|---|---|---|
| UNRELATED BUSINESS INCOME | 525990 | |
| ORDINARY INCOME THROUGH PARTNERSHIPS | 14 | |
| ROYALTY INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | 14 | |
| OTHER PORTFOLIO INCOME THROUGH PARTNERSHIPS | 14 | |
| OTHER INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | 14 | |
| RENTAL INCOME THROUGH PARTNERSHIPS - SCH ATTACHED | 16 | |
| OTHER MISC INCOME | 14 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $57,114 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,640,623 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,697,737 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 4 | TAX EXEMPT INCOME FROM PASSTHROUGH INVESTMENTS |
| 11 | SECTION 965(A) INCOME INCLUSION FROM PASSTHROUGH INVESTMENTS |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $15,800 | Amt |
| Net Investment Income | $3,950 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $11,850 | 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 | $134,310 | SL | 39.000000000000 | $11,763 | $0 |
| RENOVATIONS | 2013-02-11 | $26,878 | $6,890 | SL | 39.000000000000 | $689 | $0 |
| FURNITURE | 2013-01-16 | $7,871 | $6,850 | 200DB | 7.000000000000 | $0 | $0 |
| FURNITURE | 2013-02-12 | $1,144 | $996 | 200DB | 7.000000000000 | $0 | $0 |
| FURNITURE | 2013-03-13 | $771 | $673 | 200DB | 7.000000000000 | $0 | $0 |
| DELL OUTLET LAPTOP | 2013-07-30 | $1,083 | $1,023 | 200DB | 5.000000000000 | $0 | $0 |
| CABINET | 2015-11-03 | $1,500 | $1,427 | 200DB | 7.000000000000 | $0 | $0 |
| DELL OUTLET LAPTOP | 2016-12-12 | $1,329 | $1,277 | 200DB | 5.000000000000 | $0 | $0 |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)
| AssetAssetDesc | How AcquiredHowAcquiredTxt | Gross Sales PriceGrossSalesPriceAmt | Basis MethodBasisMethodTxt | Sales ExpenseSalesExpenseAmt | Total NetTotalNetAmt |
|---|---|---|---|---|---|
| UNRELATED BUSINESS INCOME CAPITAL GAINS FROM PARTNERSHIPS | PURCHASED | $749 | COST | $0 | $749 |
| UNRELATED BUSINESS INCOME CAPITAL GAINS FROM PARTNERSHIPS | PURCHASED | $1,868 | COST | $0 | $1,868 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (2 entries)
| IdentifierIdentifierTxt | Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|---|
| INFORMATION ABOUT OFFICERS | PART VIII, LINE 1 | ROBERT L. & KATHRINA H. MACLELLAN FOUNDATION HAS NO EMPLOYEES BUT REIMBURSES THE MACLELLAN FOUNDATION, INC. FOR ITS SHARE OF DIRECT EMPLOYEE EXPENSES AS WELL AS ANY INCIDENTAL EXPENSES. SERVICES WHICH WERE GENERALLY PROVIDED BY ROBERT H. MACLELLAN, JEREE SKEEN, TYLER HARR AND TONYA WHITMAN WERE FOR VARYING PERCENTAGES OF TIMES. THE ONLY ABOVE MENTIONED PERSON WHO DEVOTES 100% OF HIS TIME TO ROBERT L. & KATHRINA H. MACLELLAN FOUNDATION IS ROBERT H. MACLELLAN. |
| DONOR ADVISED FUNDS | FORM 990-PF, PART VII-A, LINE 12 | THE FOUNDATION HOLDS DONOR ADVISED FUND AT CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION (DBA THE GENEROSITY TRUST), EIN# 62-1536731; HOWEVER NO DISTRIBUTIONS WERE MADE TO THE FUND DURING 2024. THE FOUNDATION RETAINED ADVISORY PRIVILEGES. CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION ("CCCF") IS A SECTION 509(A)(1) ORGANIZATION AS REFERRED TO IN SECTION 170(B)(1)(A)(VI). THE ENTIRE AMOUNT WAS TREATED AS A QUALIFYING DISTRIBUTION IN PART XV, LINE 3, CONTRIBUTIONS, GIFTS, GRANTS PAID. THE DONOR-ADVISED FUND AGREEMENT INCLUDES THE FOLLOWING:"CCCF SHALL RECEIVE, REVIEW AND CONSIDER WRITTEN RECOMMENDATIONS FROM THE COMMITTEE CONCERNING GRANTS MADE FROM THE FUND AND ANY CONDITIONS WHICH SHOULD BE PLACED UPON SUCH GRANTS. THE FINAL DECISION CONCERNING SUCH MATTERS SHALL BE MADE BY THE BOARD OF DIRECTORS OF CCCF." "NO INCOME OR PRINCIPAL OF THE FUND SHALL BE USED FOR ANY PURPOSE OR PAID TO ANY BENEFICIARY IF SUCH USE OR PAYMENT WOULD NOT BE PERMITTED BY THE INTERNAL REVENUE CODE (THE "CODE") OR REGULATIONS THEREUNDER FOR AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE, TO WHICH CONTRIBUTIONS ARE DEDUCTIBLE UNDER SECTION 170(C)(2) OF THE CODE." |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| FIDELITY 8213 - CORPORATE STOCK | $12,840,135 | $14,215,628 |
| FIDELITY 8166 - CORPORATE STOCK | $9,874,669 | $13,514,724 |
| FIDELITY 8212 - CORPORATE STOCK | $3,379,804 | $4,066,636 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (24 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ARORA EQUITY PARTNERS VI-A LP | AT COST | $1,076,393 | $1,629,398 |
| DAVIDSON KEMPNER | AT COST | $737,422 | $186,355 |
| HARLAN SPECIAL OPPORTUNITIES FUND III | AT COST | $408,476 | $533,365 |
| HYBRID EQUITY FUND, LP | AT COST | $1,253,049 | $1,464,220 |
| IMPACT WORLD EQUITY FUND, LP | AT COST | $10,923,942 | $11,269,464 |
| LIGHT STREET BEACON I, L.P. | AT COST | $511,875 | $414,133 |
| LIGHT STREET BEACON CO-INVEST 3 LP | AT COST | $97,995 | $106,712 |
| RESOLUTE CAPITAL FKA TENTH STREET FUND III LP | AT COST | $271,835 | $304,675 |
| RESOLUTE CAPITAL PARTNERS FUND IV | AT COST | $819,602 | $788,610 |
| SIGNIA VENTURE PARTNERS III, LP | AT COST | $1,186,313 | $1,213,677 |
| SERIES 1 OF VALOR BRAZIL I LLC | AT COST | $99,736 | $0 |
| VALOR DICOMPLICA I, LLC | AT COST | $100,000 | $185,819 |
| VALOR GYMPASS II, LLC | AT COST | $21,457 | $0 |
| NIBO B FUND I, A SERIES OF VALOR VENTURE FUND SYNDICATES, LP | AT COST | $100,000 | $98,667 |
| VALOR VENTURE FUND | AT COST | $284,180 | $1,698,596 |
| NANOTRONICS SR C PREFERRED STOCK | AT COST | $24,953 | $499,991 |
| NANOTRONICS SR D PREFERRED STOCK | AT COST | $499,991 | $24,953 |
| PORTFOLIO ADV SECOND FUND III | AT COST | $123,085 | $1,361,019 |
| TTC MULTI STRAT FUND | AT COST | $8,473,407 | $9,663,872 |
| VALOR GYM SERIES D | AT COST | $48,551 | $242 |
| VALOR SONTRA | AT COST | $148,650 | $409,510 |
| VALOR PIPEFY SERIES B | AT COST | $70,000 | $178,855 |
| VALOR PIPEFY | AT COST | $100,000 | $944,380 |
| VALOR CARGOX | AT COST | $50,205 | $255,900 |
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 | $146,073 | $312,675 | $312,675 |
| RENOVATIONS | $26,878 | $7,579 | $19,299 | $19,299 |
| FURNITURE | $7,871 | $6,850 | $1,021 | $1,021 |
| FURNITURE | $1,144 | $996 | $148 | $148 |
| FURNITURE | $771 | $673 | $98 | $98 |
| DELL OUTLET LAPTOP | $1,083 | $1,023 | $60 | $60 |
| CABINET | $1,500 | $1,427 | $73 | $73 |
| DELL OUTLET LAPTOP | $1,329 | $1,277 | $52 | $52 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $2,859 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,859 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| INVESTMENTS RECEIVABLE | $306,394 | $0 | $0 |
| OTHER RECEIVABLE | $6,184 | $0 | $0 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (12 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE | $6,482 | $648 | $5,834 |
| OTHER OVERHEAD EXPENSES | $174,223 | $6,969 | $167,254 |
| TRUSTEE EXPENSES | $1,169 | $0 | $1,169 |
| NONDEDUCTIBLE EXPENSES | $6,633 | $0 | $0 |
| CHARITABLE DONATIONS THROUGH PARTNERSHIPS | $122 | $122 | $0 |
| BANK FEES | $94 | $94 | $0 |
| PARTNERSHIP PORTFOLIO DEDUCTIONS 2% | $292,037 | $292,037 | $0 |
| PARTNERSHIP EXPENSES | $626 | $626 | $0 |
| DIRECT CHARITABLE ACTIVITIES | $41,992 | $0 | $41,992 |
| CONVENING | $63,770 | $0 | $63,770 |
| GUEST EXPENSE | $5 | $0 | $5 |
| OFFICE EXPENSES | $1,912 | $191 | $1,721 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ORDINARY INCOME THROUGH PARTNERSHIPS | $59,097 | $59,097 | $59,097 |
| OTHER PORTFOLIO INCOME THROUGH PARTNERSHIPS | -$76,529 | -$76,529 | -$76,529 |
| OTHER INCOME THROUGH PARTNERSHIPS | $896,279 | $896,279 | $896,279 |
| OTHER MISC INCOME | $3 | $3 | $3 |
| UNRELATED BUSINESS INCOME FROM PARTNERSHIP INVESTMENTS | $54,497 | $0 | $54,497 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT FEES | $255,917 | $255,917 | $0 |
| CONSULTING | $30,097 | $0 | $30,097 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX WITHHELD ON DIVIDENDS | $6,758 | $6,758 | $0 |
| EXCISE TAX PAYMENTS | $59,466 | $0 | $0 |
| STATE TAXES & FILINGS | $251 | $251 | $0 |