2025-04-22T11:01:27-05:00 2024-12-31 346565596 ERNST & YOUNG US LLP 40 WESTMINSTER ST STE 800 PROVIDENCE RI 02903 990 2024-01-01 626036539 ST PAUL S NIELAND TUW NIEL 6157484665 PO BOX 919798 ORLANDO FL 328919798 TRUIST BANK DIRECTOR 6157484665 2025-04-18 true true RICHARD RALEIGH P00382844 4014573839 2025-04-18 2024 2025-03-06 01:10:19Z TRUIST BANK PO BOX 1908 ORLANDO FL 328021908 4692158 false X N/A X 1932 TN TO PROVIDE SUPPORT TO ST. PAUL'S EPISCOPAL CHURCH IN CHATTANOOGA TENNESSEE 1 0 0 0 0 0 0 270641 433263 2805 0 273446 433263 303559 325710 0 24717 26360 0 0 4128 3038 332404 355108 -58958 78155 6527130 6605914 0 0 6527130 6605914 TO PROVIDE SUPPORT TO ST. PAUL'S EPISCOPAL CHURCH IN CHATTANOOGA TENNESSEE false false 338890 325710 TO PROVIDE SUPPORT TO ST. PAUL'S EPISCOPAL CHURCH IN CHATTANOOGA TENNESSEE 338890 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false X 1 0 false false false false false false false true true false false true false false false false false false TN X TRUIST BANK 6157484665 PO BOX 1908 ORLANDO FL 328021908 TRUIST BANK TRUSTEE 2.0 X 26360 0 0 26360 0 0 false false false 165728 165728 4526430 4258895 267535 267535 267535 FEDERAL TAX REFUND 900099 433263 433263 325710 325710 26360 13180 13180 1500 1500 FOREIGN TAX WITHHELD 1538 1538 355108 338890 16218 0 1041 299981 100753 6227149 6504120 6527130 6605914 0 0 X 6527130 6605914 6527130 6605914 6527130 6605914 X 78155 629 X false false false X X 1 ST PAUL'S EPISCOPAL CHURCH 620478096 1 true 325710 0 1 325710 0 true false false false false false false false false false false true false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Part IV Section D Line 2 and 3 THE ORGANIZATION IS A CHARITABLE TRUST ESTABLISHED BY THE WILL OF HELEN NIELAND DATED SEPTEMBER 16. 1930. PER THE TERMS OF THE DOCUMENT, NET INCOME OF THE TRUST IS TO BE PAID TO THE ST. PAULS EPISCOPAL CHURCH OF CHATTANOOGA AND THE INCOME IS EARMARKED FOR ITS RELIGIOUS AND CHARITABLE WORK. THE TRUST HAS BEEN CONTINUALLY SUPPORTING ST. PAULS EPISCOPAL CHURCH OF CHATTANOOGA OVER THE MANY Part IV Section D Line 2 and 3 (continued) YEARS OF THE TRUSTS EXISTENCE AND THIS DEMONSTRATES A HISTORIC AND CONTINUING RELATIONSHIP WITH THE CHURCH. IN ACCORDANCE WITH TREASURY REGULATION SECTION 1.509(A)-4(I)(1)(II) THE ORGANIZATION HAS MET THE REQUIREMENTS OF THE RESPONSIVENESS TEST. Part IV Section D Line 3 THE ORGANIZATION IS A CHARITABLE TRUST (TRUST) ESTABLISHED BY THE WILL OF HELEN NIELAND DATED SEPTEMBER 16. 1930. PER THE TERMS OF THE DOCUMENT, NET INCOME OF THE TRUST IS TO BE PAID TO THE ST. PAUL'S EPISCOPAL CHURCH OF CHATTANOOGA AND THE INCOME IS EARMARKED FOR ITS RELIGIOUS AND CHARITABLE WORK. THE TRUST HAS BEEN CONTINUALLY SUPPORTING THE ST. PAUL'S EPISCOPAL CHURCH OF CHATTANOOGA SINCE THE Part IV Section D Line 3 (continued) AND THIS DEMONSTRATES A HISTORIC AND CONTINUING RELATIONSHIP WITH THE ST. PAUL'S EPISCOPAL CHURCH OVER THE MANY YEARS OF THE TRUST'S EXISTENCE. ST PAUL'S EPISCOPAL CHURCH RETAINS A CONSULTING GROUP TO OVERSEE THE INVESTING DONE BY THE TRUSTEE. INVESTMENTS IN THE TRUST ARE MADE IN ACCORDANCE WITH THE INVESTMENT POLICY STATEMENT AND IN CONSULTATION WITH THE CONSULTANT AND INVESTMENT COMMITTEE. IN Part IV Section D Line 3 (continued) WITH TREASURY REGULATION SECTION 1.509(A)-4(i)(2)(ii) THE ORGANIZATION HAS MET THE REQUIREMENTS OF THE SIGNIFICANT VOICE TEST. Part V THE CHARITABLE TRUST WAS ESTABLISHED BEFORE NOVEMBER 20, 1970 AND DID NOT RECEIVE ANY ADDITIONAL CONTRIBUTIONS, GRANTS, BEQUESTS, OR OTHER TRANSFERS ON OR AFTER THAT DATE. THE GOVERNING INSTRUMENT REQUIRES THE TRUST TO DISTRIBUTE ALL THE NET INCOME TO A DESIGNATED PUBLIC CHARITY AND THE TRUSTEE HAS NO DISCRETION TO VARY THE BENEFICIARIES OR THE AMOUNTS PAYBLE TO THE BENEFICIARIES. THE TRUSTEE IS NOT A Part V (continued) DISQUALIFIED PERSONS WITH RESPECT TO THE TRUST, OTHER THAN FOUNDATION MANAGER, IF THE TRUST WERE TO BE TREATED AS A PRIVATE FOUNDATION. THE TRUSTEE MAKES ANNUAL WRITTEN REPORTS TO THE SUPPORTED ORGANIZATION WITH RESPECT TO SUCH TRUST SETTING FORTH A DESCRIPTION OF THE ASSETS OF THE TRUST INCLUDING A DETAILED LIST OF THE ASSETS AND THE INCOME PRODUCED BY SUCH ASSETS. false ST PAUL'S EPISCOPAL CHURCH 305 W 7TH ST CHATTANOOGA TN 37402 620478096 501(C)(3) 325710 FMV CHARITABLE AND RELIGIOUS PURPOSE EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW AN ELECTRONIC COPY OF THE RETURN IS PROVIDED TO THE TRUSTEE PRIOR TO FILING FORM 990, PAGE 6, PART VI, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC EXPLANATION FOR FORM 990, PART XI, LINE 9 THE DIFFERENCE BETWEEN THE BEGINNING NET ASSETS AND ENDING NET ASSETS IS DUE TO 2024 TRANSACTIONS POSTED IN 2025 IN THE AMOUNT OF ($2,201), 2023 TRANSACTIONS POSTED IN 2024 IN THE AMOUNT OF $2,831, AND ROUNDING OF ($1). ST PAULS EPISCOPAL CHURCH 305 W 7TH ST CHATTANOOGA TN 37402 620478096 RELIGIOUS TN 501(C)(3) 1 N/A false false true false false false false false false false false false false false false false false false false false ST PAULS EPISCOPAL CHURCH b 325710 CASH