CLONINGER ANGEL FIRE FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: CLONINGER ANGEL FIRE FOUNDATION (EIN 45-4089067)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-05-15
IRS object ID: 201511359349101811
Schema version: 2014v5.0
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
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-05-15T10:15:34-07:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GULLANE ASSOCIATES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	154 VIDAL BLVD	AddressLine1Txt
City	DECATUR	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	300302345	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	454089067	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CLONINGER ANGEL FIRE FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CLON	BusinessNameControlTxt
Phone	4046714404	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	612 FRONT AVENUE	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31901	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KRISS CLONINGER III	PersonNm
Person Title	Trustee	PersonTitleTxt
Signature	2015-05-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Spencer T Knap CPA	PreparerPersonNm
PTIN	P01224652	PTIN
Phone	4042819081	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$485,416	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$990	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$990	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$990	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$990	TotalRevAndExpnssAmt
Total Net Invst Incm	$990	TotalNetInvstIncmAmt
Total Adj Net Incm	$990	TotalAdjNetIncmAmt
Taxes Rev And Expnss	$123	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$123	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$886,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$886,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$886,123	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$886,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$885,133	ExcessRevenueOverExpensesAmt
Net Investment Income	$990	NetInvestmentIncomeAmt
Adjusted Net Income	$990	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$1,370,549	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$485,416	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$485,416	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$1,370,549	TotalAssetsBOYAmt
Total Assets EOY	$485,416	TotalAssetsEOYAmt
Total Assets EOYFMV	$485,416	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$1,370,549	RetainedEarningBOYAmt
Retained Earning EOY	$485,416	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,370,549	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$485,416	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,370,549	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$485,416	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,370,549	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$885,133	ExcessRevenueOverExpensesAmt
Subtotal	$485,416	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$485,416	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$623,577	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$1,731,754	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.36008	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$307	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$1,161,219	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.00026	DistributionYr2Rt
Net Vl Noncharitable Assets Yr3	$71,174	NetVlNoncharitableAssetsYr3Amt
Total Distribution	0.36035	TotalDistributionRt
Average Distribution	0.12012	AverageDistributionRt
Net Vl Noncharitable Assets	$756,747	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$90,897	AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct	$10	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$90,907	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$886,000	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	$10	InvestmentIncomeExciseTaxAmt
Subtotal	$10	SubtotalAmt
Tax Based On Investment Income	$10	TaxBasedOnInvestmentIncomeAmt
Tax Due	$10	TaxDueAmt

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
Form990 T Filed	false	Form990TFiledInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	GA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	SPENCER KNAP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4046714404	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	3715 NORTHSIDE PARKWAY SUITE 2-600	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30327	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
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
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
Transactions Fail To Qlfy As Exc	false	TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns	false	MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Proceeds Or Net Income	false	ProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
KRISS CLONINGER III
612 FRONT AVENUE	COLUMBUS	GA	31901	Trustee	1.00	$0
LISA L CLONINGER
612 FRONT AVENUE	COLUMBUS	GA	31901	Trustee	1.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$768,271	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$768,271	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$768,271	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$11,524	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$756,747	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$37,837	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$37,837	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$10	TaxBasedOnInvestmentIncomeAmt
Total Tax	$10	TotalTaxAmt
Distributable Before Adj	$37,827	DistributableBeforeAdjAmt
Distributable Before Ded	$37,827	DistributableBeforeDedAmt
Distributable As Adjusted	$37,827	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$886,000	ExpensesAndContributionsAmt
Qualifying Distributions	$886,000	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$10	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$885,990	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$37,827	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1	$487,348	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$487,348	TotalExcessDistributionCyovAmt
Qualifying Distributions	$886,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$37,827	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$848,173	RemainingDistriFromCorpusAmt
Total Corpus	$1,335,521	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$1,335,521	ExcessDistriCyovToNextYrAmt
Excess From Year1	$487,348	ExcessFromYear1Amt
Excess From Current Year	$848,173	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
CHRIST COMMUNITY CHURCH
4078 MILGEN ROAD	COLUMBUS	GA	31907	N/A	501(c)3	RETIRE DEBT	$325,000
REBRA BONE DRAPER MINISTRIES INC
PO BOX 312	SALEM	AL	36874	N/A	501(c)3	GENERAL FUND	$31,000
CHRIST COMMUNITY CHURCH
4078 MILGEN ROAD	COLUMBUS	GA	31907	N/A	501(c)3	ISRAEL FUND	$100,000
PRECEPT MINISTRIES INTERNATIONAL
7324 NOAH REID RD/ PO BOX 182218	CHATTANOOGA	TN	37422	N/A	501(c)3	GENERAL FUND	$400,000
CALVARY DE TAOS
723 CAMINO DEL MEDIO	TAOS	NM	87571	N/A	501(c)3	GENERAL FUND	$15,000
INTERNATIONAL FELLOWSHIP OF CHAPLAI
PO BOX 5488	HUDSON	FL	34674	N/A	501(c)3	GENERAL FUND	$15,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$886,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$990	ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$990	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$990	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

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	FEDERAL EXCISE TAXES - 2013 990-PF	CategoryTxt
Amt	$123	Amt

CLONINGER ANGEL FIRE FOUNDATION: Form 990PF, tax year 2014

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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