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ROBERT D AND VIRGINIA J MCCALLUMFOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ROBERT D AND VIRGINIA J MCCALLUMFOUNDATION (EIN 20-4711665)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-08-28
IRS object ID
202342409349100904
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-08-28T15:25:58-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621110839PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ALEXANDER THOMPSON ARNOLD PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16525 N QUAIL HOLLOW SUITE 500AddressLine1Txt
CityMEMPHISCityNm
State AbbreviationTNStateAbbreviationCd
ZIP38120ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN204711665EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ROBERT D AND VIRGINIA JBusinessNameLine1Txt
Business Name Line2MCCALLUM FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlROBEBusinessNameControlTxt
Phone9016841170PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16525 N QUAIL HOLLOW RD STE 500AddressLine1Txt
CityMEMPHISCityNm
State AbbreviationTNStateAbbreviationCd
ZIP38120ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN BAILEY MCCALLUMPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9016841170PhoneNum
Signature2023-07-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOHNPersonFirstNm
Person LastMCCALLUMPersonLastNm
FieldValueIRS element (for citing)
SSN888008888SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANNE SACKETTPreparerPersonNm
PTINP01269436PTIN
Phone9016841170PhoneNum
Preparation2023-07-31PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$558,518FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$74,465ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$650InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$650InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$8,167DividendsRevAndExpnssAmt
Dividends Net Invst Incm$8,167DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$86,591NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$219,714GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$86,591CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$169,873TotalRevAndExpnssAmt
Total Net Invst Incm$95,408TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,125AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,125AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$3,986OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$3,986OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$7,111TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$7,111TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$70,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$70,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$77,611TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$7,111TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$70,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$92,262ExcessRevenueOverExpensesAmt
Net Investment Income$88,297NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$40,356CashBOYAmt
Cash EOY$49,017CashEOYAmt
Cash EOYFMV$49,017CashEOYFMVAmt
Other Investments BOY$643,901OtherInvestmentsBOYAmt
Other Investments EOY$509,501OtherInvestmentsEOYAmt
Other Investments EOYFMV$509,501OtherInvestmentsEOYFMVAmt
Total Assets BOY$684,257TotalAssetsBOYAmt
Total Assets EOY$558,518TotalAssetsEOYAmt
Total Assets EOYFMV$558,518TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$684,257RetainedEarningBOYAmt
Retained Earning EOY$558,518RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$684,257TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$558,518TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$684,257TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$558,518TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$684,257TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$92,262ExcessRevenueOverExpensesAmt
Other Increases-$218,001OtherIncreasesAmt
Subtotal$558,518SubtotalAmt
Tot Net Ast Or Fund Balances EOY$558,518TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
BANK OF AMERICA INV ACCT - STP$56,304$56,327-$23-$23
BANK OF AMERICA INV ACCT - LTP$156,793$76,796$79,997$79,997
FieldValueIRS element (for citing)
Capital Gain Net Income$86,591CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$79,974NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,227InvestmentIncomeExciseTaxAmt
Subtotal$1,227SubtotalAmt
Tax Based On Investment Income$1,227TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,940EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$3,940TotalPaymentsAndCreditsAmt
Overpayment$2,713OverpaymentAmt
Applied To ES Tax$2,713AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateTNOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ALEXANDER THOMPSON ARNOLD PLLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9016841170PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16525 N QUAIL HOLLOW SUITE 500AddressLine1Txt
CityMEMPHISCityNm
State AbbreviationTNStateAbbreviationCd
ZIP38120ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ROBERT MCCALLUM JR
6525 N QUAIL HOLLOW RD SUITE 500MEMPHISTN38120TRUSTEE000.00$0$0$0
ROBERT DAVIS MCCALLUM III
6525 N QUAIL HOLLOW RD SUITE 500MEMPHISTN38120TRUSTEE000.00$0$0$0
JOHN BAILEY MCCALLUM
6525 N QUAIL HOLLOW RD SUITE 500MEMPHISTN38120TRUSTEE000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$561,370AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$47,542AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$608,912TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$608,912AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,134CashDeemedCharitableAmt
Net Vl Noncharitable Assets$599,778NetVlNoncharitableAssetsAmt
Minimum Investment Return$29,989MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$29,989MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,227TaxBasedOnInvestmentIncomeAmt
Total Tax$1,227TotalTaxAmt
Distributable Before Adj$28,762DistributableBeforeAdjAmt
Distributable Before Ded$28,762DistributableBeforeDedAmt
Distributable As Adjusted$28,762DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$70,500ExpensesAndContributionsAmt
Qualifying Distributions$70,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$28,762DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$26,883ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$45,199ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$53,013ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$29,077ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$31,754ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$185,926TotalExcessDistributionCyovAmt
Qualifying Distributions$70,500QualifyingDistributionsAmt
Applied To Current Year$28,762AppliedToCurrentYearAmt
Remaining Distri From Corpus$41,738RemainingDistriFromCorpusAmt
Total Corpus$227,664TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$26,883ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$200,781ExcessDistriCyovToNextYrAmt
Excess From Year4$45,199ExcessFromYear4Amt
Excess From Year3$53,013ExcessFromYear3Amt
Excess From Year2$29,077ExcessFromYear2Amt
Excess From Year1$31,754ExcessFromYear1Amt
Excess From Current Year$41,738ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerROBERT D MCCALLUM JRContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ALL SAINTS' EPISCOPAL CHURCH
634 WEST PEACHTREE ST NWATLANTAGA30308PCPROGRAM SERVICES$1,000
CHEWONKI FOUNDATION
485 CHEWONKI NECK RDWISCASSETME04578PCPROGRAM SERVICES$7,500
CHOATE ROSEMARY HALL FOUNDATION
333 CHRISTIAN STREETWALLINGFORDCT06492PCPROGRAM SERVICES$1,000
GEORGE W BUSH PRESIDENTIAL CENTER
2943 SMU BLVDDALLASTX75205PCPROGRAM SERVICES$20,000
HUDSON VALLEY SHAKESPEARE FESTIVAL
140 MAIN STCOLD SPRINGNY10516PCPROGRAM SERVICES$32,500
RUSSELL TRUST ASSOCIATION INC
PO BOX 202138NEW HAVENCT06520PCPROGRAM SERVICES$1,000
TUSCULUM COLLEGE
PO BOX 5048GREENVILLETN37743PCPROGRAM SERVICES$2,500
RHODES COLLEGE
2000 NORTH PARKWAYMEMPHISTN38112PCPROGRAM SERVICES$1,000
HABITAT FOR HUMANITY
322 W LAMAR STAMERICUSGA317093543PCPROGRAM SERVICES$1,000
EMORY ALZHEIMER'S CLINIC
12 EXECUTIVE PARK DR NEATLANTAGA30329PCPROGRAM SERVICE$1,000
ATLANTA FULTON LIBRARY FOUNDATION
1 MARGARET MITCHELL SQ NWATLANTAGA30303PCPROGRAM SERVICE$1,000
GREENE COUNTY IMAGINATION LIBRARY
PO BOX 2992GREENEVILLETN37744PCPROGRAM SERVICE$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$70,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$650ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$8,167ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$86,591ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$95,408ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$95,408TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$3,125Amt
Net Investment Income$3,125NetInvestmentIncomeAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (2 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
LONGLEAF PARTNERS FUNDFMV$201,675$201,675
BANK OF AMERICA PRIVATE BANK INVESTMFMV$307,826$307,826

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
INVESTMENT FEES$3,986$3,986

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED GAINDesc
Amt-$218,001Amt

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