MCGHEE FOUNDATION: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: MCGHEE FOUNDATION (EIN 11-3642818)
Tax period: 2009-10-01 to 2010-09-30
Filed: 2011-05-16
IRS object ID: 201111369349302986
Schema version: 2009v1.2
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
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-16T12:44:09-04:00	Timestamp
Tax Period End Date	2010-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NOBLE AND NOBLE FIN ASSOC INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	830B JOHN MARSHALL HWY	AddressLine1
City	FRONT ROYAL	City
State	VA	State
ZIP Code	22630	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	113642818	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	The McGhee Foundation	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MCGH	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	36276 Mountville Rd	AddressLine1
City	Middleburg	City
State	VA	State
ZIP Code	20117	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Richard Berger	Name
Title	President	Title
Phone	5406873743	Phone
Date Signed	2011-05-11	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL B NOBLE CPA EA	Name
Phone	5406363838	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Richard W Berger	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	36276 Mountville Rd	AddressLine1
City	Middleburg	City
State	VA	State
ZIP Code	20117	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	87869	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2009	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	To act as the steward of Farmers Delight Plantation and by so doing provide a community venue that supports ongoing educational programs for participating youth adults and scholars	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	558770	ContributionsGrantsPriorYear
Contributions Grants Current Year	25567	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	19	InvestmentIncomePriorYear
Investment Income Current Year	56522	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-7748	OtherRevenuePriorYear
Other Revenue Current Year	5730	OtherRevenueCurrentYear
Total Revenue Prior Year	551041	TotalRevenuePriorYear
Total Revenue Current Year	87819	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	512	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	245501	SalariesEtcPriorYear
Salaries Etc Current Year	21617	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	10115	TotalFundrsngExpCurrentYear
Other Expense Prior Year	176365	OtherExpensePriorYear
Other Expenses Current Year	138240	OtherExpensesCurrentYear
Total Expenses Prior Year	422378	TotalExpensesPriorYear
Total Expenses Current Year	159857	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	128663	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-72038	RevenuesLessExpensesCY
Total Assets BOY	3304036	TotalAssetsBOY
Total Assets EOY	3267989	TotalAssetsEOY
Total Liabilities BOY	276667	TotalLiabilitiesBOY
Total Liabilities EOY	312658	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3027369	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2955331	NetAssetsOrFundBalancesEOY
Mission Description	To act as the steward of Farmers Delight Plantation and by so doing provide a community venue that supports ongoing educational programs for participating youth adults and scholars	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	100702	Expense
Description	Continued renovations and improvements to plantation grounds and structures in conjuction with use of property as an educational resource	Description
Total Program Service Expense	100702	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	2	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Connie Marr	NamePerson
Telephone Number	5406873743	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	36276 Mountville Road	AddressLine1
City	Middleburg	City
State	VA	State
ZIP Code	20117	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Richard W Berger
President	40.00	X	X	10500	0	0
Connie Marr
SecyTreas	40.00	X	X	27550	0	5028	X
Stuart Kasin
Director	1.00	X		0	0	0
Bridget C Chisholm
Director	1.00	X		0	0	0
Sandra L Danielson
Director	1.00	X		3462	0	0
Denis J Cotter
Director	1.00	X		0	0	0
Don A Hawkins
Director	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	41512	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	5028	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	5200	MembershipDues
All Other Contributions	20367	AllOtherContributions
Total Contributions	25567	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	56522	TotalRevenueColumn
Related Or Exempt Function Income	56522	RelatedOrExemptFunctionIncome

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	5400	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	5400	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	5400	TotalRevenueColumn
Related Or Exempt Function Income	5400	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	380	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	50	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	330	TotalRevenueColumn
Related Or Exempt Function Income	330	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	87819	TotalRevenueColumn
Related Or Exempt Function Income	62252	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	10500	Total
Program Services	2100	ProgramServices
Management And General	5775	ManagementAndGeneral
Fundraising	2625	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	4877	Total
Program Services	975	ProgramServices
Management And General	2682	ManagementAndGeneral
Fundraising	1220	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	5188	Total
Program Services	1038	ProgramServices
Management And General	2853	ManagementAndGeneral
Fundraising	1297	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1052	Total
Program Services	210	ProgramServices
Management And General	579	ManagementAndGeneral
Fundraising	263	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	17966	Total
Program Services	3593	ProgramServices
Management And General	9881	ManagementAndGeneral
Fundraising	4492	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2461	Total
Management And General	2461	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	3225	Total
Program Services	3100	ProgramServices
Management And General	125	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4071	Total
Management And General	4071	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	28513	Total
Program Services	28513	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	117	Total
Management And General	117	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	223	Total
Management And General	223	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	9773	Total
Management And General	9773	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	47307	Total
Program Services	43074	ProgramServices
Management And General	4233	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10922	Total
Program Services	10922	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Repairs and maintenance	6335	6335
Equipment fuel and maint	667	667
Bank fees	2720		2720
Workers comp	873	175	480	218
Penalties and fines	3067		3067

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	159857	Total
Program Services	100702	ProgramServices
Management And General	49040	ManagementAndGeneral
Fundraising	10115	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3694	BOY
EOY	13726	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3480544	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	226281	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3300342	BOY
EOY	3254263	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3304036	BOY
EOY	3267989	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	26667	BOY
EOY	2658	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	250000	BOY
EOY	310000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	276667	BOY
EOY	312658	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	3027369	BOY
EOY	2955331	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3027369	BOY
EOY	2955331	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3304036	BOY
EOY	3267989	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	214179	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	238748	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	254498	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	258150	CurrentTaxYearMinus1Year
Current Tax Year	25567	CurrentTaxYear
Total	991142	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	214179	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	238748	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	254498	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	258150	CurrentTaxYearMinus1Year
Current Tax Year	25567	CurrentTaxYear
Total	991142	Total

Field	Value	IRS element (for citing)
Public Support Total170	991142	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	55541	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	69495	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	89996	CurrentTaxYearMinus1Year
Current Tax Year	56522	CurrentTaxYear
Total	271554	Total

Field	Value	IRS element (for citing)
Total Support	1262696	TotalSupport
Public Support Pertcentage170	0.78490	PublicSupportPertcentage170
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Facts And Circumstances Test	10 Facts and Circumstances Test Part II line 17a or 17b The organization has began operations in earnest after several years with minimal public support The reasons for minimal support in earlier years is due to extensive rehabilition and remodeling that needed to be completed to the grounds and structures in order for the organization to carry out its exempt purpose The organization began a continuous and bona fide program in the current year for the solicitation of funds from the general public and community While improvements continue it is now available to the general public and in fact the organization has started the function of allowing wedding ceremonies to be conducted on the premises which achieves the organizations exempt purpose of education regarding the property but also promotes awareness of the facility to the public	FactsAndCircumstancesTest

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Preservation	X	CollectUsedForPreservation
Collect Used For Loan Or Exch Prgrms	X	CollectUsedForLoanOrExchPrgrms

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1566900	OtherCostOrOtherBasis
Book Value	1566900	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1864729	OtherCostOrOtherBasis
Depreciation	193509	Depreciation
Book Value	1671220	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	48915	OtherCostOrOtherBasis
Depreciation	32772	Depreciation
Book Value	16143	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3254263	TotalOfBookValueLandBuildings

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier

ExplanationExplanation

Not reporting collections Part III line 1a

The organization has elected as permitted under SFAS 116 not to report in its revenue statement or balance sheet works of art historical treasures or other similar assets held for public exhibition education or research in furtherance of public service The organizations compiled financial statements omits substantially all disclosures but if the disclosures were prepared there would be the appropriate footnote to this effect

02 Collections descriptions Part III line 4

The organizations collections include many historical artifacts and documents that are available for use by the public in conjunction with the organizations stated mission

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	ExplanationExplanation
01. Form 990 governing body review (Part VI, line 11)	Draft Form 990 is presented to the board for review and approval prior to submission to the IRS
02. Governing documents, etc, available to public (Part VI, line 19)	The organizations governing documents are available to the public upon request