J BULOU CAMPBELL TR UA DTD 9237 FBO RABUN GAP NACOOCHEE SCHOOL: Form 990, tax year 2025

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Organization: J BULOU CAMPBELL TR UA DTD 9237 FBO RABUN GAP NACOOCHEE SCHOOL (EIN 58-6026048)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-05-06
IRS object ID: 202641269349300634
Schema version: 2025v4.0
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
Schedule A
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-06T08:01:38-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	346565596	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ERNST & YOUNG US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	40 WESTMINSTER ST STE 800	AddressLine1Txt
City	PROVIDENCE	CityNm
State Abbreviation	RI	StateAbbreviationCd
ZIP	02903	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	586026048	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	J BULOU CAMPBELL TR FBO RABGP NS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RABU	BusinessNameControlTxt
Phone	4045887227	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 919798	AddressLine1Txt
City	ORLANDO	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	328919798	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TRUIST BANK	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	4045887227	PhoneNum
Signature	2026-05-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RICHARD RALEIGH	PreparerPersonNm
PTIN	P00382844	PTIN
Phone	4014573839	PhoneNum
Preparation	2026-05-05	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Change	Yes (X)	NameChangeInd

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TRUIST BANK	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 919798	AddressLine1Txt
City	ORLANDO	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	328919798	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,150,145	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1937	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE SUPPORT TO THE RABUN GAP NACOOCHEE SCHOOL	ActivityOrMissionDesc
Voting Members Governing Body	1	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$1,132,117	PYInvestmentIncomeAmt
CY Investment Income	$1,377,098	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,132,117	PYTotalRevenueAmt
CY Total Revenue	$1,377,098	CYTotalRevenueAmt
PY Grants And Similar Paid	$933,242	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$934,850	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$67,010	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$69,848	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,872	PYOtherExpensesAmt
CY Other Expenses	$8,146	CYOtherExpensesAmt
PY Total Expenses	$1,004,124	PYTotalExpensesAmt
CY Total Expenses	$1,012,844	CYTotalExpensesAmt
PY Revenues Less Expenses	$127,993	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$364,254	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,995,888	TotalAssetsBOYAmt
Total Assets EOY	$17,363,116	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$16,995,888	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$17,363,116	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE SUPPORT TO THE RABUN GAP NACOOCHEE SCHOOL	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$969,774	ExpenseAmt
Grant	$934,850	GrantAmt
Desc	TO PROVIDE SUPPORT TO THE RABUN GAP NACOOCHEE SCHOOL	Desc
Total Program Service Expenses	$969,774	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953	false	ExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	1	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TRUIST BANK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4045887227	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 919798	AddressLine1Txt
City	ORLANDO	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	328919798	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TRUIST BANK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Title	TRUSTEE	TitleTxt
Average Hours Per Week	4.0	AverageHoursPerWeekRt
Average Hours Per Week Rltd Org	0.0	AverageHoursPerWeekRltdOrgRt
Institutional Trustee	Yes (X)	InstitutionalTrusteeInd
Reportable Comp From Org	$69,848	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$0	ReportableCompFromRltdOrgAmt
Other Compensation	$0	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$69,848	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$524,516	TotalRevenueColumnAmt
Exclusion	$524,516	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$6,625,629	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$5,773,047	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$852,582	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$852,582	TotalRevenueColumnAmt
Exclusion	$852,582	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,377,098	TotalRevenueColumnAmt
Exclusion	$1,377,098	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$934,850	TotalAmt
Program Services	$934,850	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$69,848	TotalAmt
Program Services	$34,924	ProgramServicesAmt
Management And General	$34,924	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,500	TotalAmt
Management And General	$1,500	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
FOREIGN TAXES ON Q DIVS	$5,138	$5,138
FOREIGN TAXES ON NQ DIVS	$1,508	$1,508

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,012,844	TotalAmt
Program Services	$969,774	ProgramServicesAmt
Management And General	$43,070	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,470	BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,546,574	BOYAmt
EOY	$249,716	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$15,442,844	BOYAmt
EOY	$17,113,400	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,995,888	BOYAmt
EOY	$17,363,116	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$16,995,888	BOYAmt
EOY	$17,363,116	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,995,888	BOYAmt
EOY	$17,363,116	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,995,888	BOYAmt
EOY	$17,363,116	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$364,254	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,974	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
Acct Compile Or Review Basis		AcctCompileOrReviewBasisGrp
FS Audited	false	FSAuditedInd
FS Audited Basis		FSAuditedBasisGrp
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Non Func	Yes (X)	SupportingOrgType3NonFuncInd
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	RABUN GAP-NACHOOCHEE SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	580593430	EIN
Organization Type	2	OrganizationTypeCd
Governing Document Listed	Yes (true)	GoverningDocumentListedInd
Support	$934,850	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$934,850	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (true)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	false	OrganizationChangeSuprtOrgInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	Yes (true)	ExcessBusinessHoldingsRulesInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (true)	TimelyProvidedDocumentsInd
Officers Close Relationship	false	OfficersCloseRelationshipInd
Supported Org Voice Investment	Yes (true)	SupportedOrgVoiceInvestmentInd

Field	Value	IRS element (for citing)
Trust Integral Part Test	Yes (X)	TrustIntegralPartTestInd

Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Recoveries PY Distributions RecoveriesPYDistributionsGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Other Gross Income OtherGrossIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Adjusted Gross Income AdjustedGrossIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Production Income ProductionIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Total Adjusted Net Income TotalAdjustedNetIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Field	Value	IRS element (for citing)
Discount Claimed	$0	DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Total Minimum Asset TotalMinimumAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
CY Adj Net Income Distributable	$0	CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income	$0	CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable	$0	CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum	$0	CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY	$0	CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted	$0	CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

Field	Value	IRS element (for citing)
CY Paid Accomplish Exempt Prps	$0	CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity	$0	CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid	$0	CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid	$0	ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside	$0	QualifiedSetAsideAmt
CY Total Annual Distributions	$0	CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org	$0	CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted	$0	CYDistributableAsAdjustedAmt
CY Distribution Yr	0	CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

Field	Value	IRS element (for citing)
CY Distributable As Adjusted	$0	CYDistributableAsAdjustedAmt
Underdistributions	$0	UnderdistributionsAmt
Excess Distribution Cyov Yr5	$0	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$0	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$0	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$0	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$0	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$0	TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY	$0	CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY	$0	CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied	$0	CarryoverPYNotAppliedAmt
Excess Distribution Cyov	$0	ExcessDistributionCyovAmt
CY Total Annual Distributions	$0	CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY	$0	CYDistribAppUnderdistriPYAmt
Excess Distribution	$0	ExcessDistributionAmt
Remaining Underdistri PY	$0	RemainingUnderdistriPYAmt
Remaining Underdistri CY	$0	RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr	$0	ExcessDistriCyovToNextYrAmt
Excess From Year5	$0	ExcessFromYear5Amt
Excess From Year4	$0	ExcessFromYear4Amt
Excess From Year3	$0	ExcessFromYear3Amt
Excess From Year2	$0	ExcessFromYear2Amt
Excess From Year1	$0	ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part IV Section D Line 2	TRUIST BANK (TRUIST) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1937. AS TRUSTEE, TRUIST MANAGES THE TRUST'S INVESTMENTS AND MAKES QUARTERLY PAYOUTS TO THE SOLE DESIGNATED BENEFICIARY, RABUN GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY. HISTORICALLY, THESE PAYOUTS WERE NET INCOME DISTRIBUTIONS. STARTING IN 2012, THESE PAYOUTS ARE NOW MADE
Part IV Section D Line 2 (continued)	IN ACCORDANCE WITH A COURT ORDER THAT REQUIRES A 5% ANNUAL PAYOUT. THE TRUSTEE MEETS QUARTERLY WITH THE SUPOORTED ORGANIZATION.
Part IV Section D Line 3	IN 2010, RGNS REQUESTED THAT TRUIST AS TRUSTEE PETITION THE FULTON COUNTY, GEORGIA SUPERIOR COURT TO REFORM THE TRUST FROM NET INCOME DISTRIBUTION TO A 5% ANNUAL PAYOUT BASED ON A FOUR YEAR MOVING AVERAGE MARKET VALUE OF THE TRUSTS ASSETS AS OF DECEMBER 31. THIS COURT ORDER, GRANTED ON JANUARY 30, 2011, SPECIFIES THE TIMING AND CALCULATION METHODOLOGY OF THE PAYOUTS. ALTHOUGH NOT REQUIRED BY THE
Part IV Section D Line 3 (continued)	TRUST AGREEMENT TRUIST MANAGES THE TRUSTS INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY THAT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE.
Part V Line 1	THE CHARITABLE TRUST WAS ESTABLISHED BEFORE NOVEMBER 20, 1970 AND DID NOT RECEIVE ANY ADDITIONAL CONTRIBUTIONS, GRANTS, BEQUESTS, OR OTHER TRANSFERS ON OR AFTER THAT DATE. THE GOVERNING INSTRUMENT REQUIRES THE TRUST TO DISTRIBUTE ALL OF THE NET INCOME TO A DESIGNATED PUBLIC CHARITY AND THE TRUSTEE HAS NO DISCRETION TO VARY THE BENEFICIARIES OR THE AMOUNTS PAYABLE TO THE BENEFICIARIES. THE TRUSTEES, NONE OF
Part V Line 1 (continued)	WHICH WOULD BE DISQUALIFIED PERSONS WITH REGARD TO THE TRUST, MAKES ANNUAL WRITTEN REPORTS TO THE SUPPORTED ORGANIZATION WITH RESPECT TO SUCH TRUST SETTING FORTH A DESCRIPTION OF THE ASSETS OF THE TRUST INCLUDING A DETAILED LIST OF THE ASSETS AND THE INCOME PRODUCED BY SUCH ASSETS.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RABUN GAP NACOOCHEE SCHOOL	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	339 NACOOCHEE DRIVE	AddressLine1Txt
City	RABUN GAP	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30568	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	580593430	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$934,850	CashGrantAmt
Valuation Method Used	FMV	ValuationMethodUsedDesc
Purpose Of Grant	UNRESTRICTED GIFT	PurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS A CHARITABLE TRUST. THE CHARITABLE PAYEE IS NAMED IN THE TRUST DOCUMENT. GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT FOR PURPOSES SPECIFIED IN THE TRUST DOCUMENT.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 Part VI Section C Line 17	TRUST IS NOT REQUIRED TO FILE A COPY OF FORM 990 WITH ANY STATE
FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW	AN ELECTRONIC COPY OF THE RETURN PROVIDED TO TRUSTEE PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 19	THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC
EXPLANATION FOR FORM 990, PART XI, LINE 9	2025 TRANSACTIONS POSTED IN 2026 OF ($7,930), 2024 TRANSACTIONS POSTEDIN 2025 OF $10,909, AND MUTUAL FUNDS ADJUSTMENT ($5)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	RABUN GAP NACOOCHEE SCHOOL	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	339 NACOOCHEE DR	AddressLine1Txt
City	RABUN GAP	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30568	ZIPCd

Field	Value	IRS element (for citing)
EIN	580593430	EIN
Primary Activities	EDUCATION	PrimaryActivitiesTxt
Legal Domicile State	GA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	2	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	false	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (true)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	RABUN GAP NACOOCHEE SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	b	TransactionTypeTxt
Involved	$934,850	InvolvedAmt
Method Of Amount Determination	FMV	MethodOfAmountDeterminationTxt