2022-05-13T06:19:40-07:00 2021-12-31 582578501 GREGORY N GALLAGHER CPA PC 8145 TYNECASTLE DR ATLANTA GA 30350 990PF 2021-01-01 205862864 CS Foundation Inc CSFO 7704178800 400 Northridge Road Atlanta GA 30350 David C Simpson Trustee 7704178800 2022-05-13 true David Simpson XXX-XX-XXXX Gregory N Gallagher P01521283 7705519600 2022-05-13 3 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z X 49260478 X 3919076 119188 119188 630360 630360 366819 366819 1429196 8845574 1427465 1731 0 1026096 1026096 7490735 3569928 1731 0 0 9630 9630 1654 1654 0 7322 7322 18606 18606 0 2540500 0 2559106 18606 0 4931629 3551322 1731 66962 1902589 1902589 0 2559546 0 3986681 2559546 2559546 4283598 0 5450261 4283598 4283598 29984132 35673932 40514745 0 0 0 0 39488036 44419665 49260478 0 0 0 0 0 X 39488036 44419665 39488036 44419665 39488036 44419665 39488036 4931629 44419665 44419665 Vanguard Account 59346248- Short Term P 2021-12-31 2021-12-31 2249733 0 2248002 1731 0 0 0 1731 Vanguard Account 59346248- Long Term P 2016-12-31 2021-12-31 4186225 0 3909475 276750 0 0 0 276750 Vanguard Account 59346248- Long Term P 2021-04-30 2021-12-31 2145 0 2145 0 0 0 0 0 Vanguard Account 59346248-Capital Gain Distributions P 2016-12-31 2021-12-31 71471 0 0 71471 0 0 0 71471 7471 Armstrong Ferry Rd, Decatur TN Sale P 2016-09-08 2021-04-15 390000 0 336000 54000 0 0 0 54000 2015-30633 Waterlevel Hwy (6th Street), Cleveland TN Sale P 2016-08-31 2021-11-23 65000 0 46709 18291 0 0 0 18291 2015-1951 Lauderdale Mem Hwy, Charleston TN Sale P 2016-08-31 2021-12-06 1581000 0 830496 750504 0 0 0 750504 23450 Harris Branch Rd, Madisonville TN Sale P 2016-09-08 2021-11-23 300000 0 45282 254718 0 0 0 254718 1427465 1731 49363 0 49363 0 49363 23132 23132 23132 26231 0 false false false false false false false true true true false true false false true N/A David Simpson 7704178800 400 Northridge Road Suite 255 Atlanta GA 30350 false false false false false false false false false true false false false false false false false false false false false David Simpson 400 Northridge Road Suite 255 Atlanta GA 30350 President, Director 0.00 0 0 0 Larry Ray Eskew 4180 Old Freewill Road NW Cleveland TN 37312 Secretary, Director 0.00 0 0 0 Larry Ray Eskew 4180 Old Freewill Road NW Cleveland TN 37312 Treasurer, Director 0.00 0 0 0 NONE 0 NONE 0 Contribution to University of TN-John Tummins Scholarship 325000 Contribution to Emory Winship Cancer Institute 500000 Contribution to City Fields 300000 Contribution to University of Tennessee Carlos and Winnie Simpson Scholarship 325000 0 0 0 0 0 0 0 0 0 0 49363 49363 0 0 0 0 0 151326 337050 793432 0 0 1281808 0 0 1281808 0 0 0 0 151326 1130482 337050 793432 0 0 0 None None X Winship Cancer Institute of Emory University 1762 Clifton Road STE 1400 Atlanta GA 30322 EOF Charitable 500000 Carlos and Winnie Simpson Scholarship Endowment University of Tennessee Knoxville TN 37996 GOV Charitable 100000 Chattanooga Rescue Mission 1512 South Holtzclaw Avenue Chattanooga TN 37404 PC Charitable 0 St Jude Children's Research Hospital 501 St Jude Place Memphis TN 38105 PC Charitable 50000 7th Well Ministries P O Box 22481 Chattanooga TN 37422 PC Charitable 0 University of TN-John Tummins Scholarship University of Tennessee Knoxville TN 37996 GOV Charitable 300000 University of TN-John Tummins Scholarship Non-Endowed University of Tennessee Knoxville TN 37996 GOV Charitable 325000 Autism Breakthrough of Knoxville 900 E Hill Avenue Suite 145 Knoxville TN 37915 PC Charitable 50000 Shepherd Spinal Center 2020 Peachtree Road NW Atlanta GA 30305 PC Charitable 50000 Eagles Landing Worship Center 111 Industrial Way SW Cleveland TN 37311 PC Charitable 0 Dyslexia Resource Trust 282 Mt Paran Road NW Atlanta GA 30327 PC Charitable 0 Cleveland State Community College Foundation P O Box 3570/3535 Adkinson Drive Cleveland TN 37320 GOV Charitable 0 United Way of Ocoee Region 85 Ocoee Street SE Cleveland TN 37364 PC Charitable 0 Family Cornerstones Inc 2810 Westside Drive Suite E Cleveland TN 37320 PC Charitable 30000 The Caring Place-Life and Redemption Ministries 130 Wildwood Avenue Cleveland TN 37320 PC Charitable 60000 Bradley Cleveland Public Education Foundation P O Box 4354 Cleveland TN 37320 EOF Charitable 50000 Salvation Army 822 McCallie Avenue Chattanooga TN 37403 PC Charitable 250000 Boys & Girls Club 740 West Church Street Greeneville TN 37744 PC Charitable 0 Friends of the Greenway P O Box 2730 Cleveland TN 37320 PC Charitable 0 City Fields (formerly The Refuge) 1075 Blythe Ave Suite 8 Cleveland TN 37311 PC Charitable 300000 Ronald McDonald House 200 Central Avenue Chattanooga TN 37403 PC Charitable 25000 Dept of Neurology Emory University 201 Dowman Drive Atlanta GA 30322 EOF Charitable 50000 McCallie School 500 Dodds Avenue Chattanooga TN 37404 EOF Charitable 0 Ollie Otter Child Safety Foundation 213 5th Ave North Nashville TN 37219 PC Charitable 0 Celiac Disease Foundation 1336 Copperstone Lane Knoxville TN 37922 PC Charitable 0 Carlos & Winnie Simpson NonEndowed Scholarship University of Tennessee Knoxville TN 37996 GOV Charitable 325000 Respite Care Atlanta 2715 Peachtree Road NE Atlanta GA 30305 PC Charitable 5000 American Center for Law and Justice P O Box 90555 Washington DC 20090 PC Charitable 17500 Alliance Defending Freedon 15100 N 90th Street Scottsdale AZ 85260 PC Charitable 17500 Community Foundation P O Box 4474 Cleveland OH 37320 PC Charitable 10000 Alhambra Shrine 1000 Alhambra Dr Chattanooga TN 37402 PC Charitable 3000 Shriners Hospitals for Children 110 Conn Terrace Lexington KY 40508 PC Charitable 15000 Girls on the Run International PO Box 30667 PMB 65493 Charlotte NC 28230 PC Charitable 2500 CIMA 528 Emma Road Asheville NC 28806 PC Charitable 5000 2540500 14 119188 14 630360 1429196 749548 1429196 2178744 8 Capital gain income allowed the foundation to fund more charitable 8 endeavors than would have been the case without such income. false false false false false false false false false false X X 1 Claude S Simpson Estate 400 Northridge Road Suite 255 Atlanta GA 30350 3729076 X 2 David C Simpson 400 Northridge Road Suite 255 Atlanta GA 30350 190000 X 2021 Capital Gains per Part IV Detail Purchased Various 8845574 7416378 Cost 0 1429196 Land from Claude Simpson Estate per Sch B detail. 4283598 0 4283598 Vanguard Brokerage Account 59346248 34165168 38539164 Bradley Co. Financial Stock 312500 416425 First Citizens Stock 962199 1325091 South Mouse Creek Mitigation LLC 234065 234065 Insurance on Real Estate 3375 3375 Abstracts & Title Insurance 900 900 IPG Office Expenses 123 123 Loss from South Mouse Creek Mitigation K-1 1479 1479 Bank Charges 45 45 Survey & Appraisal 1400 1400 Interest Income- SCC ST Note 40313 40313 Interest Income- Ross ST Note 28200 28200 Interest Income- Ricky Stanton 2337 2337 Property Tax Reimb from SCC 3604 3604 Scrap Metal Sales 774174 774174 Crown Castle- Perpetual Easement Sale 174876 174876 Hunting Permit Fees 1000 1000 Farmers Union Insurance Refund 1324 1324 Mount Vernon Fire Insurance Refund 268 268 Summers Taylor No relationship-Arm's Length Transaction 5000000 1333333 2018-03 2023-03 Five Years-Monthly Principal and Interest 0.04500000 Assets of Borrower Note Upon Sale of Business Assets of Borrower 1333333 Summers Taylor No relationship-Arm's Length Transaction 3200000 960000 2018-05 2023-05 Five Years-Monthly Principal and Interest 0.04500000 Assets of Borrower Note Upon Sale of Business Assets of Borrower 960000 Ricky Stanton No relationship-Arm's Length Transaction 60000 49213 2018-09 2023-09 Five Years-Monthly Principal and Interest 0.05000000 1685 6th Street, NE, Cleveland, TN Note Upon Sale of Real Estate 1685 6th Street, NE, Cleveland, TN 49213 Operation Compassion No relationship-Arm's Length Transaction 217000 217000 2021-12 2023-12 Two Years-Monthly Interest Payments 0.04750000 1951 Lauderdale Memorial Highway Note Upon Sale of Real Estate 1951 Lauderdale Memorial Highway 217000 Gregory Gallagher Tax Preparation 6825 6825 William Brown Attrny Land Attorney 1050 1050 Thomas Law Mouse Creek Legal 825 825 William Brown Attrny Crown Castle Easement 930 930 Foreign Taxes Paid 979 979 Property Taxes- Armstrong Ferry 462 462 Property Taxes- 30633 Waterlevel 6th Street 31 31 Property Taxes- Lauderdale Memorial Hwy 174 174 Property Taxes- Harris Branch Road 8 8