REFLECTION RIDING LAND CONSERVATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- REFLECTION RIDING LAND CONSERVATION (EIN 62-0570240)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-09-06
- IRS object ID
- 201912499349100301
- Schema version
- 2018v3.1
- 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-PF
- Accounting Fees Schedule
- Dissolution Stmt
- Liquidation Explanation Stmt
- Other Decreases Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-09-06T06:46:05-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621046406 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHNSON HICKEY & MURCHISON PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2215 OLAN MILLS DRIVE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37421 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620570240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REFLECTION RIDING LAND CONSERVATION | BusinessNameLine1Txt |
| Business Name Line2 | TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | REFL | BusinessNameControlTxt |
| Phone | 4238211160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 GARDEN ROAD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37419 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK MCKNIGHT | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4238211160 | PhoneNum |
| Signature | 2019-09-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LINDA G ENGLAND | PreparerPersonNm |
| PTIN | P00707864 | PTIN |
| Phone | 4237560052 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-09-04 | IPDt |
| IP Tm | 10:29:29 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DF866529A1729BF44A35790E74846391CD854DA8 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 4D2F6FA112CA0D83A1A5F4FC7ED964A6D0BC4DD5 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| PF Status Term Sect507b1 A | Yes (X) | PFStatusTermSect507b1AInd |
| Final Return | Yes (X) | FinalReturnInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $91,239 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $91,239 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $91,239 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $50,903 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,958,656 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $50,903 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $3,204 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $3,204 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $145,346 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $145,346 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $91,239 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $2,276 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,276 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $389,449 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $6,949 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $0 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $382,500 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $9,792 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $9,792 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $401,517 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $9,225 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $392,292 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,612,145 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,612,145 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,013,662 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $9,225 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $4,004,437 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$3,868,316 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $136,121 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $91,239 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $12,406 | CashBOYAmt |
| Sav And Temp Cash Invst BOY | $142,892 | SavAndTempCashInvstBOYAmt |
| Corporate Stock BOY | $3,360,488 | CorporateStockBOYAmt |
| Corporate Stock EOY | $0 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $0 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $584,858 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $0 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $0 | CorporateBondsEOYFMVAmt |
| Land Bldg Investments BOY | $153,287 | LandBldgInvestmentsBOYAmt |
| Total Assets BOY | $4,253,931 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $4,991 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $4,991 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $4,245,340 | UnrestrictedBOYAmt |
| Unrestricted EOY | $0 | UnrestrictedEOYAmt |
| Temporarily Restricted BOY | $3,600 | TemporarilyRestrictedBOYAmt |
| Temporarily Restricted EOY | $0 | TemporarilyRestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $4,248,940 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,253,931 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $0 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $4,248,940 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$3,868,316 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $380,624 | SubtotalAmt |
| Other Decreases | $380,624 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| VARIOUS STOCK ST COVERED | P | 2018-01-01 | 2018-12-31 | $633,368 | $653,371 | -$20,003 | -$20,003 |
| VARIOUS STOCK LT COVERED | P | 2008-01-01 | 2018-12-31 | $940,343 | $917,752 | $22,591 | $22,591 |
| VARIOUS STOCK LT NONCOVERED | P | 2008-01-01 | 2018-12-31 | $384,945 | $336,630 | $48,315 | $48,315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $50,903 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$20,003 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $180,243 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $3,868,402 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.046594 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $287,231 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $3,696,752 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.077698 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $226,186 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $3,810,735 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.059355 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $168,928 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $3,913,424 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.043166 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $156,475 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $3,759,516 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.041621 | DistributionYr5Rt |
| Total Distribution | 0.268434 | TotalDistributionRt |
| Average Distribution | 0.053687 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $3,720,509 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $199,743 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $1,361 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $201,104 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $4,004,437 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $1,361 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,361 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,361 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $5,022 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $5,022 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $7 | EsPenaltyAmt |
| Overpayment | $3,654 | OverpaymentAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
| Refund | $3,654 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | Yes (1) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | TN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (1) | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.REFLECTIONRIDING.ORG | WebsiteAddressTxt |
| Individual With Books | MARK MCKNIGHT | IndividualWithBooksNm |
| Phone | 4238211160 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 GARDEN ROAD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37419 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| BETSY BLUNT BROWN | ||||||||
| 832 GEORGIA AVE SUITE 210 | CHATTANOOGA | TN | 37402 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| JAMES L CATANZARO JR | ||||||||
| 605 CHESTNUT STREET SUITE 1700 | CHATTANOOGA | TN | 37450 | CHAIRMAN | 5.00 | $0 | $0 | $0 |
| STEFANIE CROWE | ||||||||
| 835 GEORGIA AVE | CHATTANOOGA | TN | 37402 | CO-VICE CHAIRMAN | 4.00 | $0 | $0 | $0 |
| JENNIFER GOODMAN | ||||||||
| 345 FRAZIER AVE APT 311 | CHATTANOOGA | TN | 37405 | SECRETARY AND TREASURER | 2.00 | $0 | $0 | $0 |
| DAVID JOHNSTON | ||||||||
| 36 WEST 69TH STREET | NEW YORK | NY | 10023 | CHAIR EMERITUS | 2.00 | $0 | $0 | $0 |
| JIM STEFFES | ||||||||
| 6537 HIDEAWAY RD | OOLTEWAH | TN | 37363 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| DAWSON WHEELER | ||||||||
| 3892 AZALEA TRAIL | SIGNAL MOUNTAIN | TN | 37377 | CO-VICE CHAIRMAN | 3.00 | $0 | $0 | $0 |
| WILLIAM MATTHEW WHITAKER | ||||||||
| 427 E 5TH ST | CHATTANOOGA | TN | 37403 | DIRECTOR | 3.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | OPERATE & MAINTAIN A MODIFIED ARBORETUM OPEN TO THE GENERAL PUBLIC TO PROMOTE THE CONSERVATION OF RESOURCES & TO EDUCATE THE PUBLIC FOR THE NEED TO CONSERVE ANIMAL LIFE, WATER, AND SOIL. | Description1Txt |
| Expenses1 | $392,292 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $3,643,526 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $133,641 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $3,777,167 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $3,777,167 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $56,658 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $3,720,509 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $186,025 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $4,004,437 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $4,004,437 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $1,361 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $4,003,076 | AdjustedQualifyingDistriAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 2010-04-01 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $91,239 | CurrentYearAmt |
| Year1 | $102,024 | Year1Amt |
| Year2 | $87,914 | Year2Amt |
| Year3 | $114,134 | Year3Amt |
| Total | $395,311 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $77,553 | CurrentYearAmt |
| Year1 | $86,720 | Year1Amt |
| Year2 | $74,727 | Year2Amt |
| Year3 | $97,014 | Year3Amt |
| Total | $336,014 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $4,004,437 | CurrentYearAmt |
| Year1 | $180,243 | Year1Amt |
| Year2 | $290,930 | Year2Amt |
| Year3 | $226,186 | Year3Amt |
| Total | $4,701,796 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $4,004,437 | CurrentYearAmt |
| Year1 | $180,243 | Year1Amt |
| Year2 | $290,930 | Year2Amt |
| Year3 | $226,186 | Year3Amt |
| Total | $4,701,796 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $124,017 | CurrentYearAmt |
| Year1 | $128,947 | Year1Amt |
| Year2 | $123,225 | Year2Amt |
| Year3 | $127,025 | Year3Amt |
| Total | $503,214 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REFLECTION RIDING ARBORETUM AND NATURE CENTER | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 GARDEN RD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37419 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | THE TRANSFER OF ASSETS IN COORDINATION WITH THE MERGING OF ENTITIES | GrantOrContributionPurposeTxt |
| Amt | $3,612,145 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,612,145 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $91,239 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $3,204 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $50,903 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $145,346 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $145,346 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $2,276 | Amt |
| Net Investment Income | $2,276 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REFLECTION RIDING ARBORETUM AND NATURE CENTER | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 GARDEN ROAD | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37419 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | CASH AND PUBLICLY TRADED SECURITIES VALUED AT FAIR MARKET VALUE AT TIME OF TRANSFER. | ShortExplanationTxt |
| Dissolution | $3,612,145 | DissolutionAmt |
Liquidation Explanation Stmt LiquidationExplanationStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THIS ENTITY MERGED WITH REFLECTION RIDING AND ARBORETUM AND NATURE CENTER EIN:58-1311080 EFFECTIVE 12/31/2018. THE REFLECTION RIDING LAND CONSERVATION TRUST WAS DISSOLVED AND ALL ASSETS WERE CONTRIBUTED TO THE ABOVE NONPROFT CORPORATION AS OF THAT DATE. ASSETS TRANSFERRED WERE CASH AND PUBLICLY TRADED SECURITIES WHICH WERE VALUED AT THE FAIR MARKET VALUE AT THE TIME OF TRANSFER. | ExplanationTxt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN ON INVESTMENT | Desc |
| Amt | $380,624 | Amt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Revenue And Expenses Per Books | $3,204 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $3,204 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY Book Value | $4,991 | BOYBookValueAmt |
| EOY Book Value | $0 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| BROKER FEES | $6,874 | $6,874 | $0 | $0 |
| PURCHASED SERVICES | $382,500 | $0 | $0 | $382,500 |
| BANK FEES | $75 | $75 | $0 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOUNDATION TAXES | CategoryTxt |
| Amt | $9,792 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $9,792 | DisbursementsCharitablePrpsAmt |
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