Nonprofit · EIN 23-7159802
ROBERT L AND KATHRINA H MACLELLAN FOUNDATION
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $2,697,737 | $4,709,372 | -$2,011,635 | $54,035,930 | $0 | $54,035,930 |
| December 31, 2023 | 990-PF | $7,651,129 | $4,224,602 | $3,426,527 | $56,047,565 | $0 | $56,047,565 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $1,132,734
- Net rental income
- $10,874
- Net gain from sales of assets
- $620,782
- Other income
- $933,347
Expenses
- Grants and similar amounts paid
- $3,014,825
- Compensation of officers, directors and key employees
- $244,873
- Salaries, compensation and benefits (total)
- $257,078
- Disbursements for charitable purposes
- $3,991,722
- Excise tax on investment income
- $27,821
Balance sheet and other
- Total assets, start of year
- $56,047,565
- Total assets, end of year
- $54,035,930
- Total liabilities, end of year
- $0
- Net assets, end of year
- $54,035,930
- Fair market value of assets
- $65,539,606
- Qualifying distributions
- $3,991,722
- Net investment income
- $2,640,623
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT H MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | CHAIRMAN | 38 | $244,873 | $26,936 |
| TYLER B HARR 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | GRANT OFFICER Highest-paid employee | 36 | $117,520 | $13,182 |
| JEREE B SKEEN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | OFFICE MANAGER AND S Highest-paid employee | 36 | $80,418 | $8,880 |
| TONYA A WHITMAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | GRANT OFFICER Highest-paid employee | 36 | $59,140 | $3,971 |
| ROBERT BOSWORTH 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | DIRECTOR EMERITUS | 1 | $0 | $0 |
| ROBERT C DIVINE 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| RON BUBBA HELVESTON 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| REID A MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE CHAIR & SECRETARY | 1 | $0 | $0 |
| DON HOLWERDA 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE, GOVERNANCE COMMITTEE CHAIR | 1 | $0 | $0 |
| ROBERT BOB MARSHALL 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| TYLER SIIRA 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TREASURER, FINANCE/AUDIT COMMITTEE CHA | 1 | $0 | $0 |
| BART ROLEN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| LARA MUNFORD-SHIELDS 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| JERRY STAUFFER 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
990-PF for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT H MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | CHAIRMAN | 38 | $227,188 | $79,822 |
| TYLER B HARR 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | GRANT OFFICER Highest-paid employee | 36 | $95,047 | $10,455 |
| JEREE B SKEEN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | OFFICE MANAGER AND S Highest-paid employee | 36 | $76,861 | $8,455 |
| TONYA A WHITMAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | GRANT OFFICER Highest-paid employee | 36 | $56,321 | $6,195 |
| ROBERT BOSWORTH 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE, COMPENSATION COMMITTEE CHAIR | 1 | $0 | $0 |
| ROBERT C DIVINE 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| RON BUBBA HELVESTON 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| REID A MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | SECRETARY | 1 | $0 | $0 |
| DON HOLWERDA 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE, GOVERNANCE COMMITTEE CHAIR | 1 | $0 | $0 |
| ROBERT BOB MARSHALL 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| TYLER SIIRA 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TREASURER, FINANCE/AUDIT COMMITTEE CHA | 1 | $0 | $0 |
| BART ROLEN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| LARA MUNFORD-SHIELDS 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
| TOM MCCALLIE 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | DIRECTOR EMERITUS | 1 | $0 | $0 |
| JERRY STAUFFER 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 820 BROAD ST STE 300, CHATTANOOGA, TN 37402-2604
- Signed the 990-PF
- ROBERT H MACLELLAN, PRESIDENT
- Phone
- (423) 755-1857
- Return prepared by
- AMY THOMAS
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7159802
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $54,035,930
- Income (IRS master file)
- $17,135,427
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $2,697,737 | $4,709,372 | $54,035,930 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $7,651,129 | $4,224,602 | $56,047,565 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7159802).
Questions about ROBERT L AND KATHRINA H MACLELLAN FOUNDATION
- What is the EIN of ROBERT L AND KATHRINA H MACLELLAN FOUNDATION?
- The employer identification number (EIN) of ROBERT L AND KATHRINA H MACLELLAN FOUNDATION is 23-7159802.
- Is ROBERT L AND KATHRINA H MACLELLAN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to ROBERT L AND KATHRINA H MACLELLAN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROBERT L AND KATHRINA H MACLELLAN FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROBERT L AND KATHRINA H MACLELLAN FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROBERT L AND KATHRINA H MACLELLAN FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of ROBERT L AND KATHRINA H MACLELLAN FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 14 people; 4 received compensation from the organization, the highest $244,873 (ROBERT H MACLELLAN, CHAIRMAN).
- How much revenue does ROBERT L AND KATHRINA H MACLELLAN FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $2,697,737, expenses of $4,709,372 and total assets of $54,035,930 at year end.
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