CLAN MACPHERSON ASSOCIATION UNITED STATES BRANCH: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- CLAN MACPHERSON ASSOCIATION UNITED STATES BRANCH (EIN 16-1241629)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-15
- IRS object ID
- 202241359349201634
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-15T19:57:33Z | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161241629 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLAN MACPHERSON ASSOCIATION UNITED STATES BRANCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLAN | BusinessNameControlTxt |
| Phone | 3522223006 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 506 Camellia St | AddressLine1Txt |
| City | Belmont | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28012 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Scott W McPherson | PersonNm |
| Person Title | Honorable Treasurer | PersonTitleTxt |
| Phone | 3522223006 | PhoneNum |
| Signature | 2022-05-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.clan-macpherson.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $31,677 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $20,452 | ContributionsGiftsGrantsEtcAmt |
| Membership Dues | $10,805 | MembershipDuesAmt |
| Investment Income | $420 | InvestmentIncomeAmt |
| Total Revenue | $31,677 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $24,974 | GrantsAndSimilarAmountsPaidAmt |
| Printing Publications Postage | $2,777 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $827 | OtherExpensesTotalAmt |
| Total Expenses | $28,578 | TotalExpensesAmt |
| Excess Or Deficit For Year | $3,099 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $137,271 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $8,176 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $148,546 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,271 | BOYAmt |
| EOY | $148,546 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,271 | BOYAmt |
| EOY | $148,546 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,271 | BOYAmt |
| EOY | $148,546 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Promote the history/traditions of Clan Macpherson and ancient Scottish highlander culture | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt | Grants And AllocationsGrantsAndAllocationsAmt |
|---|---|---|
| Donations to Clan Macpherson Museum - funds used for the operation and maintenance of our museum in Scotland. There are usually over 5,000 visitors each year and admission is free. Door donations are accepted, but primary means of support are the contributions from individual members of the Clan Macpherson Association | $19,927 | |
| Distribution to International Association: fund are used to help print and mail 80+ page journal to over 2000 association members in 15 countries world-wide. Any remaining funds are used to offset operating expenses such as stationary, postage, website maintenance, and banking fees | $5,047 | $0 |
| Clan Macpherson Association hosts tents at approximately 60 Scottish fesitivals around the country. In an average year, in excess of 12,000 visitors annually learn more about their Scottish heritage and the history/traditions of our Clan and Scotland. | $210 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $25,184 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|
| Robert T McPherson | |||
| Chairman | 5.00 | $0 | $0 |
| Scott W McPherson | |||
| Honorable Treasurer | 5.00 | $0 | $0 |
| George McPherson | |||
| Editor of the Urlar | 5.00 | $0 | $0 |
| Kathy Macpherson | |||
| Membership Secretary | 10.00 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Scott W McPherson | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 506 Camellia St | AddressLine1Txt |
| City | Belmont | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28012 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3522223006 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Other Employee Paid Over100k | 0 | OtherEmployeePaidOver100kCnt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Supported Organizations | 0 | SupportedOrganizationsCnt |
| Supported Organizations Total | 0 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,519 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,987 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,173 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,967 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,076 | CurrentTaxYearAmt |
| Total | $126,722 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,519 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,987 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,173 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,967 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,076 | CurrentTaxYearAmt |
| Total | $126,722 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $126,722 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $284 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $330 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $336 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $420 | CurrentTaxYearAmt |
| Total | $1,633 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $284 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $330 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $336 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $420 | CurrentTaxYearAmt |
| Total | $1,633 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,782 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,271 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,503 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,303 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,496 | CurrentTaxYearAmt |
| Total | $128,355 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98730 | PublicSupportCY509Pct |
| Public Support PY509 | 0.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.01270 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
| Thirty Thr Pct Suprt Tests PY509 | Yes (X) | ThirtyThrPctSuprtTestsPY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 10 | $5,047 was distributed to the International Association of Clan Macpherson to partially offset costs to print/mail their journal and for operating expenses. $19,927 was distributed to the Clan Macpherson Museum in Scotland to be used in major repairs to the building and for operating costs |
| Part I, Line 16 | $210 was reimbursed to members to partially offset costs of convening a Clan Macpherson tent as Scottish heritage festivals nationwide $209 was paid in processing fees to merchants when accepting membership dues payments via credit card $410 was paid in fees to PayPal for the use of their electronic merchant services, and for refunds on membership fee overpayments |
| Part I, Line 20 | The gain of $8,176 reflects the increased value of our Oracle stock during 2021 |