2025-11-14T16:56:24-06:00 2024-12-31 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990PF 2024-01-01 275485912 RIVERVIEW FOUNDATION INC RIVE 4237565224 832 GEORGIA AVE 410 CHATTANOOGA TN 37402 BRETT W ROUSCH TREASURER 4237565224 2025-11-14 1 1 BRIAN D MILLER CPA P00365109 4237567771 2025-11-14 2024 2025-03-06 01:10:19Z X 26556102 X X 106248 106242 206011 193368 3046624 3046624 3046624 229295 228638 3588178 3574872 67333 6733 60600 3400 0 0 27254 27254 0 8385 1067 7318 716 0 760 0 0 23909 20280 0 131757 55334 67918 669830 669830 801587 55334 737748 2786591 3519538 15397 8008 8008 811086 319631 319631 3750 4468727 0 0 4468727 4468727 19116908 17938082 21746333 34932 21529 14119 13403 13403 19961260 22747851 26556102 0 0 X 0 0 0 0 19961260 22747851 19961260 22747851 19961260 22747851 19961260 2786591 0 22747851 0 22747851 SHORT TERM GAIN - NORTHERN TRUST P 29817 29817 29817 LONG TERM GAIN - NORTHERN TRUST P 1452637 1452637 1452637 SHORT TERM GAIN - PASSTHROUGH ENTITIES P 162383 162383 162383 LONG TERM GAIN - PASSTHROUGH ENTITIES P 243797 243797 243797 LONG TERM GAIN ON DISPOSAL OF ENTITIES P 1145461 1145461 1145461 OTHER UNRELATED GAIN FROM PASSTHROUGH ENTITIES P 12529 12529 12529 3046624 48922 0 48922 0 48922 12850 0 25200 0 38050 0 10872 0 0 0 0 0 0 0 0 1 1 0 1 1 TN 1 0 0 0 0 1 RIVERVIEWFDN.ORG ELD ASSOCIATES LLC 4237565224 832 GEORGIA AVENUE SUITE 400 CHATTANOOGA TN 37402 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GEORGE R FONTAINE SR 832 GEORGIA AVE SUITE 400 CHATTANOOGA TN 37402 PRESIDENT 4.00 0 0 0 BENIC M CLARK III 832 GEORGIA AVE SUITE 410 CHATTANOOGA TN 37402 SECRETARY 6.00 67333 0 0 BRETT W ROUSCH 832 GEORGIA AVE SUITE 400 CHATTANOOGA TN 37402 TREASURER 5.00 0 0 0 CECILIA E FONTAINE 832 GEORGIA AVE SUITE 400 CHATTANOOGA TN 37402 BOARD MEMBER 2.00 0 0 0 GEORGE R FONTAINE JR 832 GEORGIA AVE SUITE 400 CHATTANOOGA TN 37402 BOARD MEMBER 2.00 0 0 0 RYAN T FONTAINE 832 GEORGIA AVE SUITE 400 CHATTANOOGA TN 37402 BOARD MEMBER 2.00 0 0 0 CARTTER L FONTAINE 832 GEORGIA AVE SUITE 400 CHATTANOOGA TN 37402 BOARD MEMBER 2.00 0 0 0 NONE 0 NONE 0 0 4924781 761948 20530722 26217451 0 0 26217451 393262 25824189 1291209 1291209 48922 307 49229 1241980 0 1241980 0 1241980 737748 0 737748 1241980 0 0 341518 263466 604984 737748 0 0 0 737748 0 504232 504232 100752 0 0 0 0 0 0 0 100752 100752 GEORGE R FONTAINE SR X LOOKOUT MOUNTAIN CONSERVANCY PO BOX 76 LOOKOUT MOUNTAIN TN 37350 PC ROCKMONT PARK PARKING LOT IMPROVEMENTS 75000 NUCI PHILLIPS MEMORIAL FOUNDATION 396 OCONEE STREET ATHENS GA 30601 PC GENERAL OPERATING SUPPORT, HEALTH & WELLNESS PROGRAMS AND YOUTH SUPPORT PROGRAMS 75000 UNIVERSITY OF GEORGIA FOUNDATION 394 SOUTH MILLEDGE AVENUE ATHENS GA 30602 PC MUSIC BUSINESS PROGRAM AND SOUTHEAST GRASSLANDS INITIATIVE COORDINATOR POSITION 200000 LULA LAKE LAND TRUST PO BOX 395 LOOKOUT MOUNTAIN TN 37350 PC NICKAJACK TRAILHEAD DRIVEWAY CONSTRUCTION PROJECT 25000 COUNTRY MUSIC HALL OF FAME & MUSEUM 222 REP JOHN LEWIS WAY S NASHVILLE TN 37203 PC FROM WHERE I STAND: THE BLACK EXPERIEINCE IN COUNTRY MUSIC 25000 CUMBERLAND TRAILS CONFERENCE 409 THURMAN AVENUE STE 102 CROSSVILLE TN 38555 POF TRAIL BUILDING EQUIPMENT AND MAINTENANCE 50000 TENNESSEE RIVER GORGE TRUST 832 GEORGIA AVENUE SUITE 420 CHATTANOOGA TN 37405 PC AETNA MOUNTAIN TRAILS - PHASE II 75000 THRIVE REGIONAL PARTNERSHIP INC 832 GEORGIA AVENUE SUITE 420 CHATTANOOGA TN 37402 PC "MY THRIVING GARDEN" NATIVE PLANT PROJECT 30000 TRUST FOR PUBLIC LAND PO BOX 3240 CHATTANOOGA TN 37405 PC DADE COUNTY COMMUNITY FOREST PROJECT 50000 NATIONAL PARK PARTNERS PO BOX 748 CHATTANOOGA TN 37401 PC MAGNETOMETER SURVEY 22000 HOMEGROWN NATIONAL PARK INC 149 BROWNE ROAD SHARON CT 06069 PC CULTIVATING BIODIVERSITY AND ENVIRONMENTAL STEWARDSHIP IN SCHOOLS 20000 CITY OF ELBERTON GEORGIA PO BOX 70 ELBERTON GA 30635 PC ELBERTON PUBLIC SQUARE RENOVATION PROJECT PHASE 1 22830 669830 0 525990 6 14 106242 525990 114 18 205897 525990 657 18 228638 525990 12529 18 3034095 13306 3574872 0 3588178 0 0 0 0 0 0 0 0 0 0 ACCOUNTING FEES 3400 0 0 LEASEHOLD IMPROVEMENTS 2013-12-31 15596 4400 SL 39.000000000000 400 0 FURNITURE & EQUIPMENT 2013-12-31 14596 14596 SL 7.000000000000 0 0 WEBSITE DEVELOPMENT 2018-04-02 4740 1817 SL 15.000000000000 316 0 FORM 8886 (1 OF 3), LINE 7(E) (CONTINUED)REPORTED HEREIN HAVE OCCURRED THROUGHOUT THE YEAR AS PART OF THIS REGULAR ACTIVITY AND PURSUANT TO THIS SAME PURPOSE. FOR FINANCIAL ACCOUNTING PURPOSES, THE TRANSACTION IS BEING ACCOUNTED FOR IN ACCORDANCE WITH U.S. GAAP.THE ADJUSTED TAX BASIS WAS DETERMINED BY WAY OF THE CASH PAID AND HAS BEEN ADJUSTED BY THE APPLICATION OF THE WASH SALE PROVISIONS UNDER SECTION 1091; CONSTRUCTIVE SALES PROVISIONS UNDER SECTION 1259; STRADDLE LOSS DEFERRALS UNDER SECTION 1092; BASIS ADJUSTMENTS UNDER SECTION 754; AND/OR BY OTHER STATUTORY PROVISIONS.THE SALE OF THESE ASSETS RESULTED IN A SECTION 165 LOSS WHICH EXCEEDS THE RELEVANT $2,000,000 REPORTABLE LOSS THRESHOLD. THE TRANSACTION IS BEING REPORTED SINCE IT DOES NOT MEET ANY OF THE SPECIFIED EXCEPTIONS PROVIDED IN REV. PROC. 2013-11.NAME OF SECURITY SOLD: IMMPACT BIO USA, INC. - EQUITYDATE OF PURCHASE: VARIOUSDATE OF SALE: 10/31/2024CASH RECEIVED: 3,419ORIGINAL COST BASIS: 4,817BASIS ADJUSTMENT: -AMOUNT OF SECTION 165 LOSS: (1,398)NAME OF SECURITY SOLD: THESEUS PHARMACEUTICALS INC - EQUITYDATE OF PURCHASE: VARIOUSDATE OF SALE: 2/15/2024CASH RECEIVED: 3,693ORIGINAL COST BASIS: 7,517BASIS ADJUSTMENT: -AMOUNT OF SECTION 165 LOSS: (3,824)NAME OF SECURITY SOLD: KINNATE BIOPHARMA INC. - EQUITYDATE OF PURCHASE: VARIOUSDATE OF SALE: 4/2/2024CASH RECEIVED: 887ORIGINAL COST BASIS: 3,370BASIS ADJUSTMENT: -AMOUNT OF SECTION 165 LOSS: (2,483) FORM 8886 (2 OF 3), LINE 7(E) (CONTINUED)THE ACQUISITION AND DISPOSITIONS OF SUCH PARTNERSHIP INTERESTS. THE LOSS REPORTED HEREIN HAS RESULTED AS PART OF THIS REGULAR ACTIVITY AND PURSUANT TO THIS SAME PURPOSE. FOR FINANCIAL ACCOUNTING PURPOSES, THE TRANSACTION IS BEING ACCOUNTED FOR IN ACCORDANCE WITH U.S. GAAP.ON VARIOUS DATES, THE FUND MADE INVESTMENTS IN SERANDITE GEM INVESTMENTS LTD. ("PARTNERSHIP"). THE FUND BECAME A PARTNER IN THE PARTNERSHIP AT THAT DATE. THE FUND DISPOSED OF ITS INVESTMENT IN THE PARTNERSHIP ON 11/15/2024. DURING THE PERIOD AFTER THE INITIAL INVESTMENT IN THE PARTNERSHIP IN 2021 THROUGH THE CURRENT TAX YEAR, THE FUNDS TAX BASIS IN SERANDITE GEM INVESTMENTS LTD. WAS INCREASED BY CAPITAL CONTRIBUTIONS AS WELL AS TAXABLE INCOME ALLOCATED TO THE FUND FROM THE PARTNERSHIP. DURING THE SAME PERIOD, THE FUNDS TAX BASIS IN SERANDITE GEM INVESTMENTS LTD. WAS DECREASED BY CASH DISTRIBUTED TO THE FUND AS WELL AS TAXABLE LOSSES AND DEDUCTIONS ALLOCATION TO THE FUND FROM THE PARTNERSHIP.THE DISPOSITION OF THIS INVESTMENT RESULTED IN A SECTION 165 LOSS WHICH EXCEEDS THE RELEVANT $2,000,000 REPORTABLE LOSS THRESHOLD. THE TRANSACTION IS BEING REPORTED SINCE IT DOES NOT MEET ANY OF THE SPECIFIED EXCEPTIONS PROVIDED IN REV. PROC. 2013-11.CASH RECEIVED: -COST BASIS: $ 993NET TAX ADJUSTMENT TO BASIS: -AMOUNT OF SECTION 165 LOSS: $ (993) FORM 8886 (3 OF 3), LINE 7(E) (CONTINUED)OCCURRED THROUGHOUT THE YEAR AS PART OF THIS REGULAR ACTIVITY AND PURSUANT TO THIS SAME PURPOSE. FOR FINANCIAL ACCOUNTING PURPOSES, THE TRANSACTION IS BEING ACCOUNTED FOR IN ACCORDANCE WITH U.S. GAAP.THE ADJUSTED TAX BASIS WAS DETERMINED BY WAY OF THE CASH PAID AND HAS BEEN ADJUSTED BY THE APPLICATION OF THE WASH SALE PROVISIONS UNDER SECTION 1091; CONSTRUCTIVE SALES PROVISIONS UNDER SECTION 1259; STRADDLE LOSS DEFERRALS UNDER SECTION 1092; BASIS ADJUSTMENTS UNDER SECTION 754; AND/OR BY OTHER STATUTORY PROVISIONS.THE SALE OF THESE ASSETS RESULTED IN A SECTION 165 LOSS WHICH EXCEEDS THE RELEVANT $2,000,000 REPORTABLE LOSS THRESHOLD. THE TRANSACTION IS BEING REPORTED SINCE IT DOES NOT MEET ANY OF THE SPECIFIED EXCEPTIONS PROVIDED IN REV. PROC. 2013-11.NAME OF SECURITY SOLD: IMMPACT BIO USA, INC. - EQUITYDATE OF PURCHASE: VARIOUSDATE OF SALE: 10/31/2024CASH RECEIVED: 8,664ORIGINAL COST BASIS: 12,207BASIS ADJUSTMENT: -AMOUNT OF SECTION 165 LOSS: (3,543)NAME OF SECURITY SOLD: KINNATE BIOPHARMA INC. - EQUITYDATE OF PURCHASE: VARIOUSDATE OF SALE: 04/02/2024CASH RECEIVED: 5,651ORIGINAL COST BASIS: 15,650BASIS ADJUSTMENT: -AMOUNT OF SECTION 165 LOSS: (9,999)NAME OF SECURITY SOLD: THESEUS PHARMACEUTICALS INC - EQUITYDATE OF PURCHASE: VARIOUSDATE OF SALE: 02/15/2024CASH RECEIVED: 10,306ORIGINAL COST BASIS: 25,864BASIS ADJUSTMENT: -AMOUNT OF SECTION 165 LOSS: (15,558) INVESTMENTS - OTHER AT COST 17938082 21746333 LEASEHOLD IMPROVEMENTS 15596 4800 10796 FURNITURE & EQUIPMENT 14596 14596 0 WEBSITE DEVELOPMENT 4740 2133 2607 OFFICE SUPPLIES 68 0 0 PRIOR PERIOD ADJUSTMENTS 280 280 0 UTILITIES 1366 0 0 POSTAGE 58 0 0 BUSINESS LICENSES 21 0 0 DUES & SUBSCRIPTIONS 1940 0 0 ADMINISTRATIVE FEES 20000 20000 0 MEALS & ENTERTAINMENT 130 0 0 PENALTIES AND INTEREST 46 0 0 OTHER INCOME - NORTHERN 1517 1517 1517 OTHER INCOME - PASSTHROUGH 227121 226464 227121 OTHER UNRELATED INCOME - PASSTHROUGH 657 657 657 BANK FEES 6 6 0 CUSTODY FEES 7248 7248 0 CONSULTING FEES 20000 20000 0 FOREIGN 116 116 0 FOREIGN PASSTHROUGH 836 836 0 STATE 41 41 0 PAYROLL TAXES 7392 74 7318