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Nonprofit · EIN 23-7303138

BOTA FOUNDATION

Tax-exempt · CHATTANOOGA, TN 37405

Financials

$866K$918K2022$4.1M$1.4M2024
Revenue Expenses · by fiscal year end
Financials of BOTA FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$4,148,499$1,360,542$2,787,957$49,473,483$0$49,473,483
August 31, 2023990$865,618$917,942-$52,324$37,600,701$0$37,600,701
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$4,148,499
Net gain from sales of assets
$3,263,568
Other revenue
$0

Expenses

Grants and similar amounts paid
$1,184,100
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$1,184,100
Management and general (functional)
$176,442

Balance sheet and other

Total assets, start of year
$44,548,005
Total assets, end of year
$49,473,483
Total liabilities, end of year
$0
Net assets, end of year
$49,473,483
Publicly traded securities
$47,869,993
Net assets without donor restrictions
$49,473,483
Gross receipts
$17,176,107
Employees
0
Volunteers
5
Year formed
1973
State of legal domicile
TN

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 for the year ended August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JOHN F GERMCHAIRPERSON
Trustee or director
0.75$0
WILLIAM R RUSSELLTREASURER
Trustee or director
1$0
HUGH J MOORE JR ESQSECRETARY
Trustee or director
0.5$0
STEPHEN PERRYAT LARGE MEMBER
Trustee or director
0.5$0
JONATHAN F KENT ESQAT LARGE MEMBER
Trustee or director
0.5$0
990 for the year ended August 31, 2023: 5 people
NameTitleHours / weekCompensation
JOHN F GERMCHAIRPERSON
Trustee or director
0.75$0
WILLIAM R RUSSELLTREASURER
Trustee or director
1$0
HUGH J MOORE JR ESQSECRETARY
Trustee or director
0.5$0
STEPHEN PERRYAT LARGE MEMBER
Trustee or director
0.5$0
JONATHAN F KENT ESQAT LARGE MEMBER
Trustee or director
0.5$0

Address and contacts

Address (IRS master file)
1333 FALMOUTH RD, CHATTANOOGA, TN 37405-3109
In care of
% WM R RUSSELL
Principal officer (990 for 2024)
WILLIAM R RUSSELL, 1333 FALMOUTH RD, CHATTANOOGA, TN 37405
Signed the 990
WILLIAM R RUSSELL, TREASURER
Phone
(423) 304-8027
Return prepared by
ELLIOTT DAVIS ADVISORY LLC

Mission

TO ACCUMULATE FUNDS AND PROVIDE ASSISTANCE TO CARRY OUT THE CHARITABLE MISSION OF THE ORANGE GROVE CENTER.

990 for the year ended August 31, 2025

Program accomplishments

  • GRANT TO ORANGE GROVE - HABILITATION GRANT - $317,400GRANT TO ORANGE GROVE - UNFUNDED CLIENTS - $45,000GRANT TO ORANGE GROVE - SUBMITTED REQUESTS - $821,700
    Expenses $1,184,100 · grants $1,184,100

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
23-7303138
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization (509(a)(3))
Donations deductible (Pub 78)
Supporting organization of unknown type
Exempt since
1973
Accounting year ends
August
Files
Form 990 or 990-EZ
Category (NTEE)
Unknown (Z99Z)
Assets (IRS master file)
$49,473,483
Income (IRS master file)
$17,176,107

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$4,148,499$1,360,542$49,473,483XML
990August 2024–––IRS
990August 2023$865,618$917,942$37,600,701XML
990August 2022$1,449,632$1,493,622$35,056,478IRS
990August 2021–––IRS
990August 2020–––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 23-7303138).

Questions about BOTA FOUNDATION

What is the EIN of BOTA FOUNDATION?
The employer identification number (EIN) of BOTA FOUNDATION is 23-7303138.
Is BOTA FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
Are donations to BOTA FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
Which annual return does BOTA FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BOTA FOUNDATION due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BOTA FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of BOTA FOUNDATION?
The 990 for the year ended August 31, 2025 names WILLIAM R RUSSELL.
Who are the officers and directors of BOTA FOUNDATION?
The 990 for the year ended August 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does BOTA FOUNDATION have?
On its 990 for the year ended August 31, 2025 it reported revenue of $4,148,499, expenses of $1,360,542 and total assets of $49,473,483 at year end.

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