2026-07-17T11:32:08-07:00 2025-12-31 873277671 Waycaster CPA LLC 139 Fallen Leaf Drive Chickamauga GA 30707 990 2025-01-01 814791124 SONGBIRDS FOUNDATION INC SONG 4234635022 1407A Market Street Chattanooga TN 37402 JOHN DOOLEY EXECUTIVE DIRECTOR 4234635022 2026-07-10 0 Jennifer Waycaster P01622020 9312657056 2026-07-10 X 2025 2025-03-06 01:10:19Z X JOHN DOOLEY 1407A MARKET STREET CHATTANOOGA TN 37402 2110186 0 X www.songbirdsfoundation.org X 2016 TN SONGBIRDS STRIVES TO SHARE THE TRANSFORMATIVE EXPERIENCE OF MUSIC ACROSS THE SOUTH BY DELIVERING EDUCATIONAL PROGRAMMING, PERSERVING MUSIC HISTORY, HOSTING ENRICHING EVENTS, AND PROVIDING CONCRETE RESOURCES TO EMERGING ARTISTS. 3 3 33 100 0 0 235246 1224447 33024 16245 230731 497146 120930 241362 619931 1979200 0 0 0 0 391977 648839 0 0 11676 413035 616418 805012 1265257 -185081 713943 16371109 17019727 661510 596185 15709599 16423542 X SONGBIRDS STRIVES TO SHARE THE TRANSFORMATIVE EXPERIENCE OF MUSIC ACROSS THE SOUTH BY DELIVERING EDUCATIONAL PROGRAMMING, PERSERVING MUSIC HISTORY, HOSTING ENRICHING EVENTS, AND PROVIDING CONCRETE RESOURCES TO EMERGING ARTISTS. 0 0 4650 0 0 SONGBIRDS GUITARS FOR KIDS PROGRAM FURTHERS THE PHILOSOPHY THAT MUSIC IS ONE OF THE MOST TRANSFORMATIVE FORMS OF COMMUNICATION - TRANSCENDING BARRIERS AND CREATING COMMON GROUND THROUGH ITS ABILITY TO BIND US TOGETHER AND STRENGTHEN US AS INDIVIDUALS. NO MATTER HOW DIFFERENT OR DISTANT A CULTURE WE CAN ALWAYS GAIN AN UNDERSTANDING OF THAT CULTURE THROUGH MUSIC. GUITAR FOR KIDS PROVIDES GUITAR LESSONS, MUSIC THERAPY, AND OTHER MUSICAL EXPERIENCES TO HUNDREDS OF YOUTH ACROSS CHATTANOOGA THROUGH CLASSES THAT FOCUS ON GUITAR BASICS AND PROVIDE STUDENTS WITH THE FUNDAMENTALS BY EXPOSING THEM TO A WIDE VARIETY OF PLAYING STYLES AND TECHNIQUES. 30806 0 0 FACILITY DONATION AND FOOD, BEVERAGE & MERCHANDISE SALES - GUESTS ARE SURROUNDED BY MUSIC MEMORABILIA, VINTAGE GUITARS, A CUSTOM-BUILT OAK AND ASH STAGE, AND INTERACTIVE EXHIBITS. RADIO HOUR- LIVE RADIO SHOW FEATURING CELEBRATED MUSICIANS INCLUDING PERFORMANCES, INTERVIEWS, AND AUDIENCE Q&A. 0 0 0 N/A 982949 0 0 THE PROGRAM INTEGRATES REGIONAL AND NATIONAL ARTISTS AND STUDENTS ARE ABLE TO ATTEND FREE SHOWS AND PERFORM, COLLABORATE, AND RECORD WITH THESE ARTISTS. CLASSES ALSO OFFER STUDENTS A FORUM TO DISCUSS SOCIAL, HEALTH, AND LIFE ISSUES. CERTIFIED MUSIC THERAPISTS USE MUSIC TO HELP STUDENTS WORK THROUGH THESE ISSUES. STUDENTS ALSO WORK IN GROUPS THAT ALLOW THEM TO CREATE FRIENDSHIPS AND ESTABLISH MUSIC BONDS WITH OTHER PLAYERS. THIS TYPE OF GROUP INTERACTION IS ESSENTIAL FOR KIDS WHO HAVE EXPERIENCED BULLYING, OR HAVE DEVELOPMENTAL DISORDERS SUCH AS AUTISM OR ASPERGER'S. THE PROGRAM WAS MODIFIED TO SERVE STUDENTS WHEREVER THEY WERE WORKING FROM HOME OR IN PERSON AT SCHOOL. WE KNOW THAT MUSIC HELPS KIDS COPE WITH THE DEVASTATING DEMANDS THAT THE PANDEMIC PLACED ON FAMILIES. THE PROGRAM ALLOWED OVER 4,500 KIDS TO HAVE INTERACTIVE MUSICAL EXPERIENCES WITH THE ORGANIZATION'S TEACHERS AND OTHER STUDENTS. WE WORKED WITH 102 SCHOOLS AND 22 PARTNER PROGRAMS TO TRAIN THEIR CHORUS TEACHERS HOW TO TEACH OUR CURRICULUM TO THEIR STUDENTS. WE THEN PROVIDED EACH TEACHER WITH A DONATED SET OF 25-50 GUITARS, CURRICULUM BOOKS, EQUIPMENT (PICKS, STRINGS, BAGS, TUNERS), AND ONGOING SUPPORT. MORE THAN 832 GUITARS WERE DISTRIBUTED ACROSS THE STATE. 982949 0 0 1018405 1 1 0 0 0 0 0 1 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 68 0 1 33 1 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X DEMOSS ACCOUNTING 4235519700 2101 CHESTNUT STREET SUITE 101-B Chattanooga TN 37408 JOHN DOOLEY EXECUTIVE DIRECTOR 40 0 X X 95633 0 0 JOHNNY SMITH PRESIDENT 1 0 X X 0 0 0 WILLIAM AIKEN SECRETARY 1 0 X X 0 0 0 W THORPE MCKENZIE DIRECTOR 1 0 X 0 0 0 95633 0 0 0 0 0 0 0 0 0 0 0 175651 1048796 741226 1224447 FACILITY DONATION 900099 16245 16245 0 0 0 0 0 0 16245 571478 571478 0 0 0 0 0 0 0 0 0 0 0 0 0 -74332 0 0 0 -74332 -74332 -74332 0 0 205324 0 107459 97865 0 97865 110506 23527 86979 86979 0 0 56518 56518 0 0 56518 1979200 656888 0 97865 X 0 0 0 0 0 0 0 0 95633 85101 4782 5750 0 0 0 0 498359 468527 24499 5333 0 0 0 0 11750 11163 587 0 43097 40514 1990 593 0 0 0 0 28671 0 28671 0 44303 0 44303 0 0 0 0 0 0 0 0 0 0 0 58334 50765 7569 0 18358 18358 0 0 12687 0 12687 0 0 0 0 0 0 0 0 0 101758 97870 3888 0 1307 401 906 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 137272 137272 0 0 32500 0 32500 0 MERGER EXPENSES 34252 0 34252 0 146976 108434 38542 0 1265257 1018405 235176 11676 227846 253193 594720 388196 0 173245 0 0 0 0 0 0 0 0 29858 30083 0 8276 1541748 412833 512815 1128915 0 0 2366071 2919073 0 0 0 0 12639799 12118746 16371109 17019727 18795 9170 0 0 12211 24065 0 0 0 0 0 0 0 0 0 0 630504 562950 661510 596185 X 15709599 16423542 0 0 15709599 16423542 16371109 17019727 713943 0 0 0 0 0 X 0 1 X 0 0 X 409500 233981 230049 235246 483221 1591997 0 0 0 0 0 0 0 0 0 0 0 0 409500 233981 230049 235246 483221 1591997 1591997 0 13078 23603 41125 18476 96282 0 0 0 0 0 0 0 0 0 0 0 0 1688279 0.94297 0.94615 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 11555796 0 0 X X 1 0 0 0 0 0 0 0 0 340056 280563 59493 0 1201692 132270 1069422 0 0 0 0 1128915 0 0 POINTER LIMITED PARTNERSHIP 2919073 F 2919073 RIGHT TO USE ASSET 562950 COLLECTION - GUITARS 11555796 12118746 0 LEASE LIABILITY 562950 562950 X 2086659 0 0 0 107459 107459 1979200 0 0 0 1979200 1372716 0 0 0 107459 107459 1265257 0 0 0 1265257 Schedule D, Part III, Line 4 THE FOUNDATION'S COLLECTION OF VINTAGE GUITARS AND MUSICAL INSTRUMENTS FURTHERS THE FOUNDATION'S EXEMPT PURPOSE TO SHARE THE TRANSFORMATIVE EXPERIENCE OF MUSIC IN THE CHATTANOOGA AREA BY DELIVERING EDUCATIONAL PROGRAMMING AND PRESERVING MUSIC HISTORY. Schedule D, Part X, Line 2 THE ENTITY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFITS ARE ESTIMATED BASED ON THE CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS FOR THE ENTITY INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. BASED ON ITS EVALUATION, THE ENTITY HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ENTITY'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2022 THROUGH DECEMBER 31, 2025, FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF DECEMBER 31, 2025. Schedule D, Part XI, Line 2d DIRECT FUNDRAISING EXPENSE - ENTERTAINMENT Schedule D, Part XII, Line 2d DIRECT FUNDRAISING EXPENSE - EXTERTAINMENT NETTED AGAINST FUNDRAISING REVENUE. CONCERTS 205324 0 205324 0 0 0 0 107459 0 0 0 205324 0 205324 0 0 0 0 107459 0 107459 97865 X SOUND EQUIPMENT 1 361765 NET COST X CAMERA EQUIPMENT 1 232863 NET COST X OTHER EQUIPMENT 1 152591 NET COST 0 0 0 0 Form 990, Header, Line B After filing, it was noted that a grant receivable had been recorded by mistake. This amended return is to reduce that receivable and coordinating revenue to the correct amount. Form 990, Part III, Line 3 THE MUSEUM IS NO LONGER OPEN SO ADMISSIONS WERE NOT COLLECTED DURING THE YEAR. Form 990, Part VI, Section A, Line 2 DIRECTORS WILLIAM AIKEN AND THORPE MCKENZIE ARE BROTHERS-IN-LAW. THERE ARE BUSINESS RELATIONSHIPS BETWEEN SOME DIRECTORS AND RELATED ORGANIZATIONS, MCKENZIE FOUNDATION: MR. AIKEN'S LAW FIRM SERVES AS LEGAL COUNSEL FOR MCKENZIE FOUNDATION. MR. SMITH SERVES AS A MANAGEMENT EMPLOYEE OF MCKENZIE FOUNDATION. MR. AIKEN, MR. MCKENZIE AND MR. SMITH ARE ALSO DIRECTORS AND OFFICERS OF MCKENZIE FOUNDATION. Form 990, Part VI, Section B, Line 11b THE FOUNDATION'S FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. FINAL REVIEW OF THE RETURN IS PERFORMED BY THE ORGANZATION'S TOP MANAGEMENT. THE REVIEWED FORM 990 IS THEN FORWARDED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Section B, Line 12c SONGBIRDS FOUNDATION, INC. REQUIRES ALL OFFICERS AND DIRECTORS TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. THE BOARD REVIEWS THE SIGNED STATEMENTS, AND TAKING SUCH OTHER ACTIONS ARE NECESSARY FOR EFFECTIVE OVERSIGHT. ANY IDENTIFIED INTERESTS ARE RESOLVED BY THE INDEPENDENT BOARD MEMBERS. Form 990, Part VI, Section B, Line 15 THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD AND REVIEWED ANNUALLY. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, FORM 990, AND CONFLICTS OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, Line 24e OTHER EXPENSES INCLUDE CHARITABLE CONTRIBUTIONS, SMALL EQUIPMENT ITEMS, LICENSE AND PERMITS, PROGRAM COST AND OTHER MISCELLANEOUS ITEMS. MCKENZIE FOUNDATION PO BOX 5671 CHATTANOOGA TN 37402 621805189 CHARITABLE FOCUS ON EDUCATION AND SOCIAL SERVICES TN 501(C)(3) PRIVATE FOUNDATION N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MCKENZIE FOUNDATION c 3500 CASH VALUE THE AUDITED AMOUNTS WERE NOT AVAILABLE BY THE ORIGINAL DUE DATE.