2025-03-04T12:31:17-06:00 2024-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-07-01 620475837 THE MCCALLIE SCHOOL % ELIZABETH WILSON MCCA 4236248300 500 DODDS AVENUE CHATTANOOGA TN 37404 ELIZABETH WILSON CFO 4046248300 2025-05-15 true true SABRE J LINAHAN P01372980 4048746244 2025-05-15 2023 2025-03-06 01:10:19Z A LEE BURNS III 500 DODDS AVENUE CHATTANOOGA TN 37404 82242951 false X WWW.MCCALLIE.ORG X 1905 TN FOR THE CONDUCT OF A PRIVATE DAY AND BOARDING SCHOOL SERVING BOYS IN GRADES 6-12. 22 20 637 500 -84557 0 8991524 10934379 44139631 47347831 10117584 5852678 357561 84838 63606300 64219726 11641795 13014200 0 0 25118529 24970828 0 0 3236354 20256512 22470983 57016836 60456011 6589464 3763715 266197517 284716822 42611081 40330964 223586436 244385858 MCCALLIE IS A PRIVATE SCHOOL WITH STATE-OF-THE-ART FACILITIES NESTLED ON 100 ACRES ON CHATTANOOGA'S MISSIONARY RIDGE. SINCE 1905, MCCALLIE HAS REMAINED COMMITTED TO PROVIDING AN OUTSTANDING COLLEGE PREPARATORY EDUCATION PROGRAM FOR BOYS. false false 52378113 13014200 47359600 MCCALLIE PROVIDED 977 STUDENTS IN 6TH THROUGH 12TH GRADES WITH EDUCATIONAL AND ACADEMIC SERVICES. BOARDING AND DAY STUDENTS PARTICIPATE IN OVER 40 STUDENT-CENTERED ORGANIZATIONS AND AN OUTSTANDING ARRAY OF EXTRA-CURRICULAR ACTIVITIES. THESE INCLUDE NATIONALLY RECOGNIZED PROGRAMS IN ATHLETICS, IN THE ARTS, AND COMMUNITY SERVICE. 52378113 true true false false false false false false true true true true false false true true true false true false true false true false true false false false true true false false false false false false true true true false false false false true false false false true 162 0 true 637 true true true false false false false true true false false false false false false X 22 20 true false false false false false false true true false false true true true true true true true false false TN X ELIZABETH WILSON 4236248300 500 DODDS AVENUE CHATTANOOGA TN 37404 X A LEE BURNS III HEAD OF SCHOOL 40.0 0.0 X 770268 0 170323 KENNETH A SHOLL ASSISTANT HEAD OF SCHOOL 40.0 0.0 X 249522 0 26056 ELIZABETH A WILSON CHIEF FINANCIAL OFFICER 40.0 0.0 X 198875 0 54927 ANDREW C HIRT DEAN OF ENROLLMENT MANAGEMENT 40.0 0.0 X 190251 0 51631 STEVEN B HEARN VP FOR ADVANCEMENT 40.0 0.0 X 176756 0 32621 SCOTTY L JONES MIDDLE SCHOOL PRINCIPAL 40.0 0.0 X 136763 0 53591 CRAIG A INGVALSON SR DIR OF LEADERSHIP GIVING 40.0 0.0 X 158744 0 29650 THOMAS HAYES CHIEF OF STAFF 40.0 0.0 X 134721 0 47678 RALPH J POTTER HEAD FOOTBALL COACH 40.0 0.0 X 154894 0 24854 HENRY L HOPPING UPPER SCHOOL PRINCIPAL 40.0 0.0 X 147693 0 26340 ROBERT K WALKER FORMER HEAD OF SCHOOL 0.0 0.0 X 125000 0 0 BENJAMIN B BROCK TRUSTEE 1.0 0.0 X 0 0 0 STANLEY M BROCK TRUSTEE 1.0 0.0 X 0 0 0 JAMES W BURNS TRUSTEE 1.0 0.0 X 0 0 0 SAM H CAMPBELL IV TRUSTEE 1.0 0.0 X 0 0 0 BRAD COBB TRUSTEE 1.0 0.0 X 0 0 0 KYLE W EISELSTEIN TRUSTEE 1.0 0.0 X 0 0 0 JOHNNY O GRAHAM TRUSTEE 1.0 0.0 X 0 0 0 E ANDREWS GRINSTEAD TRUSTEE 1.0 0.0 X 0 0 0 ROBERT F HUFFAKER JR TRUSTEE 1.0 0.0 X 0 0 0 DR SEONG-JOO JEONG TRUSTEE 1.0 0.0 X 0 0 0 GRAEME M KEITH III TRUSTEE 1.0 0.0 X 0 0 0 JAMES J KERAS III TRUSTEE 1.0 0.0 X 0 0 0 HADDON C KIRK TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL G MATHIS TRUSTEE 1.0 0.0 X 0 0 0 PARKE S MORRIS TRUSTEE 1.0 0.0 X 0 0 0 W ALLEN MORRIS TRUSTEE 1.0 0.0 X 0 0 0 COLIN M PROVINE TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH A SCHMISSRAUTER III TRUSTEE 1.0 0.0 X 0 0 0 W BRENT TURNER TRUSTEE 1.0 0.0 X 0 0 0 JASON W WALKER TRUSTEE 1.0 0.0 X 0 0 0 JACK L WEBB JR TRUSTEE 1.0 0.0 X 0 0 0 W GARY WELCH TRUSTEE 1.0 0.0 X 0 0 0 2443487 0 517671 21 true true false TKC MANAGEMENT SERVICES LLC 5400 CAMERON VALLEY PKWY STE 400 CHARLOTTE NC 28211 PHYSICAL PLANT MGMT 2975256 SODEXO INC AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES 2867079 BSN SPORTS LLC PO BOX 841393 DALLAS TX 75284 CUSTOM SPORTSWEAR 259197 CAMBRIDGE ASSOCIATES LLC PO BOX 412015 BOSTON MA 02241 INVESTMENT ADVISORS 229778 CAUGHMAN CAUGHMAN PO BOX 4888 CHATTANOOGA TN 37405 ARCHITECTS 169397 10 430288 10504091 1814803 10934379 TUITION AND FEES 611600 47347831 47347831 47347831 2839874 -84557 2924431 0 0 38405 38405 0 38405 38405 19918334 16905530 3012804 3012804 3012804 277559 430288 357556 -79997 -79997 0 0 0 874800 760139 114661 114661 OTHER REVENUE 611710 11769 11769 11769 64219726 47359600 -84557 6010304 5000 5000 10960380 10960380 2048820 2048820 0 1980968 1701886 124731 154351 0 16733635 14481536 947696 1304403 1330078 1197070 119707 13301 3394769 2504617 380880 509272 1531378 1378240 137824 15314 0 42183 42183 97650 97650 0 0 273823 273823 4987046 4004444 628385 354217 238275 204692 33583 412215 259695 65780 86740 0 0 6759657 5853289 557975 348393 1256452 1102229 24177 130046 0 0 690095 690095 0 4038296 3634466 363447 40383 623469 373140 223797 26532 INSTRUCTIONAL SUPPLIES 2086828 1890049 60753 136026 DUES AND SUBSCRIPTIONS 395080 275324 42630 77126 ENRICHMENT 229436 229436 TAXES & LICENSES 226440 178019 46443 1978 114038 95781 13568 4689 60456011 52378113 4841544 3236354 X 4325397 3894742 14145045 11950253 6078873 8651853 2027842 2707052 0 0 0 0 27622 16409 216757 315134 2405770 2977989 148967947 65007150 79992504 83960797 113504149 115765233 37560562 50714889 0 0 0 0 5912996 3762471 266197517 284716822 3102686 2675693 0 0 9118340 9689235 0 0 0 0 0 0 29246275 26789917 15098 63518 1128682 1112601 42611081 40330964 X 121375997 129067815 102210439 115318043 223586436 244385858 266197517 284716822 X 3763715 16331787 -197428 901348 X false true X true false X 8756926 9680151 10184049 8991524 10934379 48547029 0 0 8756926 9680151 10184049 8991524 10934379 48547029 13916719 34630310 1459981 1433614 3424932 2922163 2878279 12118969 390646 415538 570232 256868 0 1633284 0 62299282 207528555 0.55587 0.61312 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 154611594 1387069 21573284 2073240 8947336 166551371 147545870 3242652 14105875 1889893 8392910 154611594 171826136 4514624 -19447951 1911853 7435086 147545870 141989625 5366362 33261711 1846048 6945514 171826136 141088937 3792990 3958222 1760376 5090148 141989625 0.40670 0.40920 0.18410 false false 14472891 14472891 97055122 46672941 50382181 12203172 8495910 3707262 25236762 9838299 15398463 83960797 LIMITED PARTNERSHIPS 50714889 F 50714889 0 DEFERRED COMPENSATION 728885 AGENCY FUNDS 86456 ANNUITY PAYABLE 297260 1112601 X 68546280 16331787 1568149 17899936 50646344 225000 13348382 13573382 64219726 47746858 530047 530047 47216811 225000 13014200 13239200 60456011 SCHEDULE D, PART V, LINE 4 MCCALLIE'S ENDOWMENT IS INTENDED TO PROVIDE SUPPORT TO THE INSTITUTION IN PERPETUITY IN SUCH CATEGORIES AS NEED-BASED AND MERIT-BASED FINANCIAL AID AND FACULTY PROFESSIONAL DEVELOPMENT, AS WELL AS TO PROVIDE UNRESTRICTED SUPPORT TO THE SCHOOL. SCHEDULE D, PART X, LINE 2 MCCALLIE IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO INCOME TAXES. MCCALLIE'S UNRELATED BUSINESS INCOME IS NOT SIGNIFICANT. MCCALLIE ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS MCCALLIE TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. AS OF JUNE 30, 2024, MCCALLIE DID NOT RECOGNIZE LIABILITIES FOR UNCERTAIN TAX POSITIONS OR ASSOCIATED INTEREST AND PENALTIES. IN GENERAL, MCCALLIE IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDED BEFORE JUNE 30, 2021. SCHEDULE D, PART XI, LINE 2D 172,491 COGS FROM INVENTORY + 357,556 FUNDRAISING EVENT EXPENSES + 1,038,102 FASB 158 PENSION OBLIGATION ------------- 1,568,149 SCHEDULE D, PART XI, LINE 4B 197,428 BAD DEBT WRITE OFFS + 71,005 SPLIT INTEREST ARRANGEMENT CHANGE + 13,014,200 FINANCIAL AID NETTED WITH TUITION REVENUE + 65,749 INVESMENT IN JOINT VENTURE AMORTIZATION ------------- 13,348,382 SCHEDULE D, PART XII, LINE 2D 172,491 COGS FROM INVENTORY + 357,556 FUNDRAISING EVENT EXPENSES ------------- 530,047 SCHEDULE D, PART XII, LINE 4B 13,014,200 FINANCIAL AID NETTED WITH TUITION REVENUE true true true true true true true false false false false false false false false false false true SCHEDULE E, PART I, LINE 3 MCCALLIE PUBLISHES ITS NON-DISCRIMINATION STATEMENT ON ITS PUBLIC WEBSITE. true Central America and the Caribbean Investments 27503705 Central America and the Caribbean Grantmaking TUITION DISCOUNT 346980 North America Grantmaking TUITION DISCOUNT 927230 East Asia and the Pacific Grantmaking TUITION DISCOUNT 132410 Sub-Saharan Africa Grantmaking TUITION DISCOUNT 324380 Europe (Including Iceland and Greenland) Grantmaking TUITION DISCOUNT 317820 Central America and the Caribbean Program Services STUDENT TRIP 64025 Europe (Including Iceland and Greenland) Program Services STUDENT TRIP 40549 South America Program Services STUDENT TRIP 39020 East Asia and the Pacific Program Services STUDENT TRIP 55516 Central America and the Caribbean Program Services ADMISSION TRAVEL 469 North America Program Services ADMISSION TRAVEL 1583 East Asia and the Pacific Program Services ADMISSION TRAVEL 12060 Europe (Including Iceland and Greenland) Program Services ADMISSION TRAVEL 6128 North America Program Services ATHLETICS 3129 Europe (Including Iceland and Greenland) Program Services PROFESSIONAL DEVELOP 551 29775555 29775555 TUITION DISCOUNT Central America and the Caribbean 8 346980 TUITION DISCOUNT FMV TUITION DISCOUNT North America 15 927230 TUITION DISCOUNT FMV TUITION DISCOUNT East Asia and the Pacific 2 132410 TUITION DISCOUNT FMV TUITION DISCOUNT Sub-Saharan Africa 5 324380 TUITION DISCOUNT FMV TUITION DISCOUNT Europe (Including Iceland and Greenland) 9 317820 TUITION DISCOUNT FMV true false true true false false SCHEDULE F, PART III, COLUMN (C) RECIPIENTS ARE CHOSEN BASED ON FINANCIAL NEED. SCHEDULE F, PART IV, LINE 1 THE MCCALLIE SCHOOL HAD AN OWNERSHIP IN CERTAIN FOREIGN CORPORATIONS (INVESTMENTS) DURING THE TAX YEAR THAT MADE TRANSFERS TO FOREIGN CORPORATIONS DURING THE YEAR. THE TRANSFER AMOUNT WAS NOT HIGH ENOUGH TO RENDER THE FILING OF FORM 926. SCHEDULE F, PART IV, LINE 3 THE MCCALLIE SCHOOL HAD AN OWNERSHIP IN CERTAIN FOREIGN CORPORATIONS (INVESTMENTS) DURING THE TAX YEAR. THE INVESTMENT AMOUNT WAS NOT HIGH ENOUGH TO RENDER THE FILING OF FORM 5471. SCHEDULE F, PART IV, LINE 4 THE MCCALLIE SCHOOL (THE ORGANIZATION) IS AN INVESTOR IN ONE OR MORE "PASSIVE FOREIGN INVESTMENT COMPANIES" (PFICS). THE ORGANIZATION DID NOT RECEIVE ANY TAXABLE DISTRIBUTIONS FROM ANY OF THE PFICS DURING THE FISCAL YEAR ENDED JUNE 30, 2024. FORM 8621 IS NOT BEING FILED, PURSUANT TO IRS GUIDANCE SET FORTH IN REG. SEC. 1.1291-1(E). AUCTION 531773 291438 240335 39616 79209 9750 85489 GOLF TOURNAMENT 119670 86150 33520 48253 1061 34151 1 56404 52700 3704 4317 2623 53087 707847 430288 277559 87869 84587 12373 172727 357556 -79997 true NEED-BASED FINANCIAL AID 425 9218102 FMV TUITION CREDIT MERIT SCHOLARSHIPS 67 1591120 FMV TUITION CREDIT TRIP DISCOUNTS 76 151158 FMV TRIP DISCOUNTS SCHEDULE I, PART I, LINE 2 SCHOLARSHIPS AND TRIP ASSISTANCE ARE APPLIED AS DISCOUNTS. GRANTS TO OTHER ORGANIZATIONS ARE GIVEN AS UNRESTRICTED DONATIONS TO WELL-KNOWN AND REPUTABLE ORGANIZATIONS. X X X true true X X X X X false true false false false false false true false A LEE BURNS III HEAD OF SCHOOL 543528 71500 155240 103906 70456 944630 122924 STEVEN B HEARN VP FOR ADVANCEMENT 156506 20250 0 15756 22681 215193 0 ELIZABETH A WILSON CHIEF FINANCIAL OFFICER 173625 25250 0 19886 35865 254626 0 KENNETH A SHOLL ASSISTANT HEAD OF SCHOOL 239272 10250 0 12360 22405 284287 0 ANDREW C HIRT DEAN OF ENROLLMENT MANAGEMENT 165001 25250 0 18990 33719 242960 0 ROBERT K WALKER FORMER HEAD OF SCHOOL 125000 0 0 0 4465 129465 0 CRAIG A INGVALSON SR DIR OF LEADERSHIP GIVING 143494 15250 0 15871 16709 191324 0 RALPH J POTTER HEAD FOOTBALL COACH 154644 250 0 15478 12387 182759 0 SCOTTY L JONES MIDDLE SCHOOL PRINCIPAL 131513 5250 0 14432 41100 192295 0 HENRY L HOPPING UPPER SCHOOL PRINCIPAL 142443 5250 0 7725 21447 176865 0 THOMAS HAYES CHIEF OF STAFF 124471 10250 0 13287 35493 183501 0 SCHEDULE J, PART I, LINE 1A AS A CONDITION OF EMPLOYMENT, CERTAIN EMPLOYEES ARE REQUIRED TO LIVE ON CAMPUS IN A RESIDENCE PROVIDED BY THE SCHOOL. CERTAIN EMPLOYEES RECEIVE CLEANING, MAINTENANCE, AND UTILITIES PROVIDED FOR THEIR RESIDENCE AT THE EXPENSE OF THE SCHOOL. THE SCHOOL PROVIDES FOR A SOCIAL CLUB MEMBERSHIP FOR THE HEADMASTER FOR THE TRANSACTION OF SCHOOL BUSINESS. BUSINESS USE IS REIMBURSED TO HEADMASTER BY THE SCHOOL. SCHEDULE J, PART I, LINE 4B THE SCHOOL HAS A DEFINED BENEFIT PLAN WHICH WAS FROZEN IN 2005. CERTAIN EMPLOYEES ARE ELIGIBLE TO RECEIVE BENEFITS UNDER THIS PLAN IF THEY MET CERTAIN REQUIREMENTS IN 2005. IN 2014, THE BOARD APPROVED AND BEGAN FUNDING A DEFERRED COMPENSATION PLAN FOR A. LEE BURNS UNDER INTERNAL REVENUE CODE SECTION 457(F). THE PLAN IS FUNDED ANNUALLY AND VESTS TO THE EMPLOYEE OVER A PERIOD OF 20 YEARS. AS THE CONTRIBUTIONS ARE FUNDED, THE FUNDED AMOUNT IS REPORTED AS NON-TAXABLE DEFERRED COMPENSATION ON FORM 990. TAXABLE COMPENSATION IS REPORTED TO THE EMPLOYEE ON FORM W-2 AND ON FORM 990 AS BALANCES IN THE PLAN VEST. THIS PLAN IS IN PLACE TO RETAIN INDIVIDUALS KEY TO THE SUCCESSFUL OPERATIONS OF THE ORGANIZATION. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $50,000 TO THE PLAN. A. LEE BURNS, III ALSO PARTICIPATES IN A 457(B) PLAN. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $22,500 TO THE PLAN. SCHEDULE J, PART I, LINE 7 THE SCHOOL PAID PERFORMANCE BONUSES TO CERTAIN MEMBERS OF MANAGEMENT DURING 2023-24. ANDREW BURNS SON IN LAW OF KEY EMPLOYEE 11854 SALARY & BENEFITS false CALLIE SHOLL-BURNS DAUGHTER OF KEY EMPLOYEE 108879 SALARY & BENEFITS false SUBSTANTIAL CONTRIBUTOR SEE SUPPL. INFO BELOW 3173000 GROUNDS MANAGEMENT false PATRICK SHOLL SON OF KEY EMPLOYEE 35800 COMMISSIONS false PENNY SHOLL WIFE OF KEY EMPLOYEE 16055 SALARY AND BENEFITS false SCHEDULE L, PART IV, LINE 3, COLUMN (B) 35% CONTROLLED ENTITY OF SUBSTANTIAL CONTRIBUTOR. X 61 1557300 FMV X ASSORTED AUCTION ITEMS 243 257503 FMV false true true SCHEDULE M, PART I, COLUMN (B) THE AMOUNT IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, LINE 32B THE MCCALLIE SCHOOL USES BENJAMIN F EDWARDS & CO AS A THIRD PARTY TO SELL DONATED STOCK. FORM 990, PART VI, SECTION A, LINE 2 A. LEE BURNS (OFFICER) AND JAMES W. BURNS (DIRECTOR) - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS COMPLETED ANNUALLY BY EACH TRUSTEE AND SENIOR ADMINISTRATOR. POTENTIAL CONFLICTS ARE REVIEWED BY THE AUDIT COMMITTEE. TRUSTEES RECUSE THEMSELVES FROM VOTING ON ANY MATTER WHERE THEY HAVE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE USES COMPENSATION STUDIES IN PREPARATION OF MULTI-YEAR CONTRACTS AND COMPARABILITY INFORMATION PROVIDED BY THE CHIEF FINANCIAL OFFICER ON AN INTERIM BASIS IN DETERMINING HEADMASTER COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF DOCUMENTS ARE MAINTAINED BY THE CFO AND PROVIDED UPON REQUEST AS APPROPRIATE. FORM 990, PART X, LINE 12 DURING 2020, MCCALLIE ENTERED INTO A JOINT VENTURE AGREEMENT WITH GIRLS PREPARATORY SCHOOL ("GPS") FOR THE DESIGN, CONSTRUCTION, AND OPERATION OF A ROWING FACILITY CONSISTING OF A BOATHOUSE AND A DOCK LOCATED ON THE TENNESSEE RIVER, TO BE USED TO ACCOMMODATE GPSMCCALLIE'S RESPECTIVE CREW PROGRAMS. MCCALLIE ACCOUNTS FOR ITS 50% INTEREST IN THE JV USING THE EQUITY METHOD OF ACCOUNTING. AS OF JUNE 30, 2022, THE FACILITY IS FULLY OPERATIONAL. GPS IS AN UNRELATED 501(C)(3) ORGANIZATION. FORM 990, PART XI, LINE 9 (71,005) SPLIT INTEREST AGREEMENT + 1,038,102 FASB 158 PENSION OBLIGATION + (65,749) JOINT VENTURE -------------- 901,348 TOTAL OTHER CHANGES FORM 990, PART XII, LINE 2C AUDIT COMMITTEE MEETS ANNUALLY WITH AUDITORS, REVIEWS FINANCIAL STATEMENTS, MAKES ANY RECOMMENDATIONS NECESSARY TO BOARD, AND THE BOARD VOTES TO ACCEPT AUDIT AND/OR APPROVES AUDIT COMMITTEE RECOMMENDATIONS. NATIONAL CENTER FOR THE DEVELOPMENT OF B 500 DODDS AVE CHATTANOOGA TN 37404 813299796 RESEARCH/SHAR TN 501(C)(3) 7 NA false CHARITABLE REMAINDER TRUST (3) INVESTMENT TN NA TRUST false false false false false false false false false false false false false false false false false false false SCHEDULE R, PART II, LINE 1, COLUMN (G) DURING THE YEAR ENDING JUNE 30, 2016, THE NATIONAL CENTER FOR THE DEVELOPMENT OF BOYS ("NCDB") WAS INCUBATED AS A PROGRAM SERVICE FOR THE MCCALLIE SCHOOL, OPERATING TO HELP EDUCATORS, PARENTS, AND MENTORS LEARN HOW TO BEST HELP BOYS THRIVE AND LEARN. THE ORGANIZATION HAS FORMED INTO ITS OWN NONPROFIT ENTITY AND HAS BEEN REMOVED AS A PROGRAM SERVICE UNDER THE SCHOOL. AS OF JUNE 30, 2019, NCDB IS A CONTROLLED SECTION 512(B)(13) ORGANIZATION BY MCCALLIE SCHOOL. SCHEDULE R, PART IV, LINE 1, COLUMN (C) THE CHARITABLE REMAINDER TRUSTS ARE DOMICILED IN TENNESSEE, FLORIDA, AND COLORADO.