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SEWANEE SPIRITUAL CENTER A MOUNTAIN TOP EXPERIENCE: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SEWANEE SPIRITUAL CENTER A MOUNTAIN TOP EXPERIENCE (EIN 46-4121632)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-05-11
IRS object ID
202211319349102846
Schema version
2021v4.0
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)
Return2022-05-11T09:01:23-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621767845PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bean Rhoton & Kelley PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 South Jefferson StreetAddressLine1Txt
CityWinchesterCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37398ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464121632EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RIVENDELL SPIRITUAL CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRIVEBusinessNameControlTxt
Phone9315985555PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1POBOX 3334AddressLine1Txt
CitySEWANEECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37375ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY ELIZABETH NELSONPersonNm
Person TitlePresidentPersonTitleTxt
Signature2022-05-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARY ELIZABETHPersonFirstNm
Person LastNELSONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDELANNA M RHOTON CPAPreparerPersonNm
PTINP01439522PTIN
Phone9319670611PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$25,751FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$60,000ContriRcvdRevAndExpnssAmt
Other Income Rev And Expnss$38,670OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$98,670TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Oth Empl Slrs Wgs Rev And Expnss$22,465OthEmplSlrsWgsRevAndExpnssAmt
Accounting Fees Rev And Expnss$7,228AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$1,855TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$350DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$56,447OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$52,002OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$88,345TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$52,002TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$88,345TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$52,002TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$10,325ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$7,416CashBOYAmt
Cash EOY$18,632CashEOYAmt
Cash EOYFMV$18,632CashEOYFMVAmt
Land Bldg Equip Cost Or Other Bss$9,620LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,501LandBldgEquipAccumDeprecAmt
Land BOY$7,469LandBOYAmt
Land EOY$7,119LandEOYAmt
Land EOYFMV$7,119LandEOYFMVAmt
Total Assets BOY$14,885TotalAssetsBOYAmt
Total Assets EOY$25,751TotalAssetsEOYAmt
Total Assets EOYFMV$25,751TotalAssetsEOYFMVAmt
Accounts Payable BOY$2,523AccountsPayableBOYAmt
Accounts Payable EOY$2,523AccountsPayableEOYAmt
Other Liabilities BOY$172OtherLiabilitiesBOYAmt
Other Liabilities EOY$711OtherLiabilitiesEOYAmt
Total Liabilities BOY$2,695TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,234TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$12,190NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$22,517NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$12,190TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$22,517TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$14,885TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$25,751TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$12,190TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$10,325ExcessRevenueOverExpensesAmt
Other Increases$2OtherIncreasesAmt
Subtotal$22,517SubtotalAmt
Tot Net Ast Or Fund Balances EOY$22,517TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateTNOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
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 Line1PATRICIA MANTOOTHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9313086255PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1145 BRINKWOOD LNAddressLine1Txt
CitySEWANEECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37375ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
MARY ELIZABETH NELSON
PO BOX 3334SEWANEETN37375President10.00$0
WILL MARTIN
PO BOX 3334SEWANEETN37375Director10.00$0
CINDY JONES
PO BOX 3334SEWANEETN37375Director10.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1WRITER'S-IN-RESIDENCE PROGRAM PROVIDES A SERENE ENVIRONMENT FOR WRITERS TO WORK ON WRITING PROJECTS WHILE LEADING LITERARY SEMINARS FOR THE COMMUNITY AS WELL AS PARTICIPATE IN EDUCATIONAL WORKSHOPS.Description1Txt
Expenses1$36,401Expenses1Amt
Description2EDUCATIONAL WORKSHOPS TO BRING ASPIRING WRITERS INTO CLOSE CONTACT WITH ESTABLISHED AUTHORS AND EDITORS WHO CAN PROVIDE ADVICE AND INFLUENCE THEIR FUTURE CAREERS IN WRITING.Description2Txt
Expenses2$15,601Expenses2Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$52,002ExpensesAndContributionsAmt
Qualifying Distributions$52,002QualifyingDistributionsAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$52,002CurrentYearAmt
Year1$45,185Year1Amt
Total$97,187TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$52,002CurrentYearAmt
Year1$45,185Year1Amt
Total$97,187TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support TotalSupportGrp

FieldValueIRS element (for citing)
Current Year$60,000CurrentYearAmt
Year1$83,700Year1Amt
Total$143,700TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerMARY ELIZABETH NELSONContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Revenue Dtl ProgramServiceRevenueDtl

FieldValueIRS element (for citing)
DescRENTDesc

Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$38,670RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$38,670RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$38,670TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonMARY ELIZABETH NELSONContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1145 BRINKWOOD LANEAddressLine1Txt
CitySEWANEECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37375ZIPCd
FieldValueIRS element (for citing)
Total Contributions$60,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$7,228Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (2 entries)

PropertyPropertyDescAcquiredAcquiredDtCost Or Other BasisCostOrOtherBasisAmtPrior Year DepreciationPriorYearDepreciationAmtComputation MethodComputationMethodTxtRtRtCurrent Year ExpenseCurrentYearExpenseAmt
PONDVIEW CARRIAGE - IMPRO2014-10-05$7,320$1,651SL0.0364$266
RIVENDELL MANOR - IMPROVE2015-01-09$2,300$500SL0.0364$84

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (2 entries)

Category Or ItemCategoryOrItemTxtEOYFMVEOYFMVAmtCost Or Other BasisCostOrOtherBasisAmtAccumulated DepreciationAccumulatedDepreciationAmtBook ValueBookValueAmt
Buildings$7,119
Miscellaneous$9,620$2,501$7,119

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (11 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADVERTISING$74
AUTO$31
BANK CHARGES$31
DUES AND SUBSCRIPTIONS$335
INSURANCE$1,639
INTERNET$108
LICENSES & FEES$760
OFFICE EXPENSE$77
OUTSIDE SERVICES$1,326
POSTAGE$64
PROGRAM EXPENSES$52,002$52,002

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescRental Income - Noninvestment PropertyDesc
Revenue And Expenses Per Books$38,670RevenueAndExpensesPerBooksAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescROUNDINGDesc
Amt$2Amt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (3 entries)

DescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
PAYROLL$172$404
SALES TAX$175
OCCUPANCY TAX$132

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonMARY E NELSONPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1145 BRINKWOOD LANDAddressLine1Txt
CitySEWANEECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37375ZIPCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmt
OCCUPANCY TAX$205
OTHER TAX$22
PAYROLL TAXES$1,628

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