CS FOUNDATION INC: Form 990PF, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- CS FOUNDATION INC (EIN 20-5862864)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-08-25
- IRS object ID
- 201732379349100203
- Schema version
- 2016v3.0
- 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
- Form 990-PF
- Schedule B
- Investments Land Schedule2
- Investments Other Schedule2
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-08-25T07:15:28-07:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREGORY N GALLAGHER CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8145 TYNECASTLE DR | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 303503512 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205862864 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CS Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CSFO | BusinessNameControlTxt |
| Phone | 4048431758 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5871 Glenridge Drive NE | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30328 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID C SIMPSON | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 4048431758 | PhoneNum |
| Signature | 2017-08-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GREGORY N GALLAGHER | PreparerPersonNm |
| Phone | 7705519600 | PhoneNum |
| Preparation | 2017-08-25 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 24.126.131.120 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-08-25 | IPDt |
| IP Tm | 07:15:17 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 0D546866A5C316CEB97882968512B07DEB3F0FEF | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 0D546866A5C316CEB97882968512B07DEB3F0FEF | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $7,806,063 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $7,125,525 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $17,229 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $17,229 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $23,063 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $23,063 | GrossRentsNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $11,180 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $6 | NetSTCapitalGainAdjNetIncmAmt |
| Total Rev And Expnss | $7,165,817 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $51,472 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $6 | TotalAdjNetIncmAmt |
| Taxes Rev And Expnss | $715 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $685 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $25 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $25 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $740 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $710 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $224,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $224,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $224,740 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $710 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $224,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $6,941,077 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $50,762 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $6 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $493 | CashBOYAmt |
| Cash EOY | $20,360 | CashEOYAmt |
| Cash EOYFMV | $20,360 | CashEOYFMVAmt |
| Invst Land Cost Or Other Basis | $6,775,525 | InvstLandCostOrOtherBasisAmt |
| Land Bldg Investments EOY | $6,775,525 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $6,775,525 | LandBldgInvestmentsEOYFMVAmt |
| Other Investments BOY | $712,277 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $857,962 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,010,178 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $712,770 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,653,847 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $7,806,063 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $712,770 | CapitalStockBOYAmt |
| Capital Stock EOY | $7,653,847 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $712,770 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $7,653,847 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $712,770 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $7,653,847 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $712,770 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $6,941,077 | ExcessRevenueOverExpensesAmt |
| Subtotal | $7,653,847 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $7,653,847 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | DepreciationDepreciationAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | FMV As Of123169FMVAsOf123169Amt | Adjusted Basis As Of123169AdjustedBasisAsOf123169Amt | Excess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Vanguard Brokerage Account 59346248 | P | 2016-01-11 | 2016-01-14 | $175 | $0 | $169 | $6 | $0 | $0 | $0 | $6 |
| Vanguard Brokerage Account 59346248 | P | 2013-05-20 | 2016-05-12 | $30,424 | $0 | $19,250 | $11,174 | $0 | $0 | $0 | $11,174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $11,180 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $6 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $35,001 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $651,617 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.053714 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $15,000 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $741,933 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.020217 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $49,472 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $669,859 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.073854 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $20,928 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $569,769 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.036731 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $19,490 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $478,818 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.040704 | DistributionYr5Rt |
| Total Distribution | 0.225220 | TotalDistributionRt |
| Average Distribution | 0.045044 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $858,972 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $38,692 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $508 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $39,200 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $224,000 | 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 | $508 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $508 | SubtotalAmt |
| Tax Based On Investment Income | $508 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $600 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $600 | TotalPaymentsAndCreditsAmt |
| Original Return Overpayment | -$600 | OriginalReturnOverpaymentAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Overpayment | $92 | OverpaymentAmt |
| Applied To ES Tax | $92 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | DAVID SIMPSON | IndividualWithBooksNm |
| Phone | 4048431758 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5871 Glendridge Drive NE STE 375 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30328 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | Yes (true) | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|
| DAVID SIMPSON | ||||||||
| 5871 Glenridge Drive NE STE 375 | Atlanta | GA | 30328 | President, Director | 0 | $0 | $0 | $0 |
| LARRY RAY ESKEW | ||||||||
| 4180 Old Freewill Road NW | Cleveland | TN | 37312 | Secretary, Director | 0 | $0 | $0 | $0 |
| LARRY RAY ESKEW | ||||||||
| 4180 Old Freewill Road NW | Cleveland | TN | 37312 | Treasurer, Director | 0 | $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 | Contribution to Bradley Cleveland Public Education Foundation | Description1Txt |
| Expenses1 | $20,000 | Expenses1Amt |
| Description2 | Contribution to Emory Winship Cancer Institute | Description2Txt |
| Expenses2 | $50,000 | Expenses2Amt |
| Description3 | Contribution to Family Cornerstones, Inc. | Description3Txt |
| Expenses3 | $15,000 | Expenses3Amt |
| Description4 | Contribution to University of Tennessee | Description4Txt |
| Expenses4 | $100,000 | Expenses4Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $861,227 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $10,826 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $872,053 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $872,053 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $13,081 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $858,972 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $42,949 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $42,949 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $508 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $508 | TotalTaxAmt |
| Distributable Before Adj | $42,441 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $42,441 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $42,441 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $224,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $224,000 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $508 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $223,492 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $42,441 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $30,233 | UndistributedIncomePYAmt |
| Qualifying Distributions | $224,000 | QualifyingDistributionsAmt |
| Applied To Year1 | $30,233 | AppliedToYear1Amt |
| Applied To Current Year | $42,441 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $151,326 | RemainingDistriFromCorpusAmt |
| Total Corpus | $151,326 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $151,326 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $151,326 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Winship Cancer Institute of Emory University | ||||||
| 1762 Clifton Road STE 1400 | Atlanta | GA | 30322 | EOF | Charitable | $50,000 |
| Carlos and Winnie Simpson Scholarship Endowment | ||||||
| University of Tennessee | Knoxville | TN | 37996 | GOV | Charitable | $100,000 |
| Chattanooga Rescue Mission | ||||||
| 1512 South Holtzclaw Avenue | Chattanooga | TN | 37404 | PC | Charitable | $1,000 |
| St Jude Children's Research Hospital | ||||||
| 501 St Jude Place | Memphis | TN | 38105 | PC | Charitable | $10,000 |
| The Salvation Army | ||||||
| 822 McCallie Avenue | Chattanooga | TN | 37403 | PC | Charitable | $10,000 |
| United Way of the Ocoee Region | ||||||
| 85 Ocoee Street SE | Cleveland | TN | 37364 | PC | Charitable | $3,000 |
| Family Cornerstones Inc | ||||||
| 2810 Westside Dr NW Suite E | Cleveland | TN | 37320 | PC | Charitable | $15,000 |
| The Caring Place-Life and Redeption Ministries | ||||||
| 130 Wildwood Avene | Cleveland | TN | 37320 | PC | Charitable | $15,000 |
| Bradley Cleveland Public Education Foundation | ||||||
| P O Box 4354 | Cleveland | TN | 37320 | PC | Charitable | $20,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $224,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $17,229 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $17,229 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $17,229 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| Claude S Simpson Estate | |||||||
| 1 | 5871 Glenridge Drive NE Suite 375 | Atlanta | GA | 30328 | $6,775,525 | Yes (X) | Yes (X) |
| Claude S Simpson Estate | |||||||
| 2 | 5871 Glenridge Drive NE Suite 375 | Atlanta | GA | 30328 | $350,000 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (55 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 35955 FIRE TOWER ROAD GREENVILLE, TN | $296,000 | 2016-09-09 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 23450 HARRIS BRANCH ROAD MADISONVILLE, TN | $42,000 | 2016-09-08 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 25649 COUNTY ROAD 29 ATHENS, TN | $491,000 | 2016-09-09 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 25650 HIGHWAY 11 ATHENS, TN | $24,000 | 2016-09-02 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 25651 HIGHWAY 11 ATHENS, TN | $63,000 | 2016-09-02 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 25652 HIGHWAY 11 ATHENS, TN | $48,000 | 2016-09-02 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 25653 HIGHWAY 11 ATHENS, TN | $55,000 | 2016-09-02 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- PPIN-26499 TALLADEGA, AL | $13,600 | 2016-10-10 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- PPIN-27425 TALLADEGA, AL | $47,500 | 2016-10-10 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- BEELER RIDGE ROAD #31 BRADLEY CO, TN | $27,800 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- BEELER RIDGE ROAD #32 BRADLEY CO, TN | $40,125 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 120446 MOUNTAIN ROAD CHATTANOOGA, TN | $265,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 120447 MOUNTAIN ROAD CHATTANOOGA, TN | $265,000 | 2016-09-09 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 26950 WESTLAND DRIVE, SW CLEVELAND, TN | $254,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 22047 RAILROAD STREET, NE CLEVELAND, TN | $34,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 22048 RAILROAD STREET, NE CLEVELAND, TN | $54,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 22049 RAILROAD STREET, NE CLEVELAND, TN | $20,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30035 DURKEE ROAD, NE CLEVELAND, TN | $28,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30038 264 DURKEE ROAD, NE CLEVELAND, TN | $37,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30812 184 DURKEE ROAD, NE CLEVELAND, TN | $373,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30813 DURKEE ROAD, NE CLEVELAND, TN | $8,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30814 DURKEE ROAD, NE CLEVELAND, TN | $8,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30815 DURKEE ROAD, NE CLEVELAND, TN | $8,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30816 DURKEE ROAD, NE CLEVELAND, TN | $8,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 47549 DURKEE ROAD, NE CLEVELAND, TN | $2,000 | 2016-09-28 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 47550 DURKEE ROAD, NE CLEVELAND, TN | $2,000 | 2016-09-28 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 47566 DURKEE ROAD, NE CLEVELAND, TN | $8,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30633 WATERLEVEL HIGHWAY CLEVELAND, TN | $45,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30645 6TH STREET, NE 1685 CLEVELAND, TN | $86,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30649 6TH STREET, NE 1601 CLEVELAND, TN | $409,400 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 31370 BATES PK SE 2610 CLEVELAND, TN | $20,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 31436 WATERLEVEL HIGHWAY CLEVELAND, TN | $178,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 31438 DURKEE ROAD, SE 106 CLEVELAND, TN | $84,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 31439 DURKEE ROAD CLEVELAND, TN | $84,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 1951 LAUDERDALE MEM. 938 CLEVELAND, TN | $1,119,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 2592 MARKET STREET, NE 248 CLEVELAND, TN | $10,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 3655 WY-LOU DRIVE, NW 397 CLEVELAND, TN | $94,000 | 2016-06-06 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 3656 WY-LOU DRIVE, NW 427 CLEVELAND, TN | $258,000 | 2016-06-06 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 7644 MOUNTAIN ROAD, NW 1326 CLEVELAND, TN | $145,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30036 DURKEE ROAD CLEVELAND, TN | $83,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 31429 BATES PKSE 2665 CLEVELAND, TN | $80,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30798 DURKEE ROAD 178 CLEVELAND, TN | $47,000 | 2016-09-28 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30799 DURKEE ROAD CLEVELAND, TN | $680,000 | 2016-09-28 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30800 WATERLEVEL HIGHWAY CLEVELAND, TN | $40,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30802 WATERLEVEL HIGHWAY CLEVELAND, TN | $35,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30801 WATERLEVEL HIGHWAY CLEVELAND, TN | $30,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30803 WATERLEVEL HIGHWAY CLEVELAND, TN | $30,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30804 WATERLEVEL HIGHWAY CLEVELAND, TN | $30,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30805 WATERLEVEL HIGHWAY CLEVELAND, TN | $166,000 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 084-11301 0 STRAWBERRY PLNS PK KNOXVILLE, TN | $42,000 | 2016-09-09 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 7471 ARMSTRONG FERRY ROAD DECATUR, TN | $336,000 | 2016-09-08 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 7469 SUGAR CREEK ROAD DECATUR, TN | $28,000 | 2016-09-02 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 7470 SUGAR CREEK ROAD DECATUR, TN | $24,000 | 2016-09-02 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 30633 WATERLEVEL HIGHWAY & 6TH STREET CLEVELAND, TN | $45,100 | 2016-08-31 |
| 1 | RECEIVED FROM CLAUDE S. SIMPSON ESTATE- 248 MARKET STREET NE CHARLESTON, TN | $25,000 | 2016-08-31 |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Land from Claude Simpson Estate per Sch B detail. | CategoryOrItemTxt |
| Cost Or Other Basis | $6,775,525 | CostOrOtherBasisAmt |
| Book Value | $6,775,525 | BookValueAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Vanguard Brokerage Account 59346248 | CategoryOrItemTxt |
| Book Value | $857,962 | BookValueAmt |
| EOYFMV | $1,010,178 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal Express | Desc |
| Revenue And Expenses Per Books | $25 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $25 | NetInvestmentIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| Internal Revenue Service Estimated Taxes | $685 | $685 |
| Annual Registration | $30 |
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