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Nonprofit · EIN 45-2200743

MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION

Tax-exempt · CHATTANOOGA, TN 37402

Financials

$2.2M$2.3M2023$2.6M$2.6M2024$2.6M$2.4M2025
Revenue Expenses · by fiscal year end
Financials of MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,561,625$2,435,436$126,189$692,947$2,958$689,989
December 31, 2024990$2,649,862$2,628,233$21,629$592,443$28,643$563,800
December 31, 2023990$2,156,407$2,302,959-$146,552$589,659$47,488$542,171
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,519,485
Program service revenue
$0
Investment income
$32,807
Other revenue
$9,333

Expenses

Grants and similar amounts paid
$75,000
Compensation of officers, directors and key employees
$188,460
Salaries, compensation and benefits (total)
$188,460
Professional fundraising fees
$0
Legal fees
$51,075
Travel
$233,204
Program services (functional)
$2,129,542
Management and general (functional)
$220,526
Fundraising (functional)
$85,368

Balance sheet and other

Total assets, start of year
$592,443
Total assets, end of year
$692,947
Total liabilities, end of year
$2,958
Net assets, end of year
$689,989
Net assets without donor restrictions
$530,036
Net assets with donor restrictions
$159,953
Gross receipts
$2,561,625
Employees
0
Volunteers
0
Year formed
2011
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
EMANUAL BISTRIANEXECUTIVE DIRECTOR
Officer
30$136,260
LEE BEHARDIRECTOR OF FINANCE
Officer
10$52,200
DARYL HEALDFOUNDER & CHAIRMAN
Trustee or director, Officer
1$0
HENRY KAESTNERBOARD MEMBER
Trustee or director, Officer
1$0
JIM AYALABOARD MEMBER
Trustee or director
1$0
CARL THONGCO-CHAIRMAN
Trustee or director, Officer
1$0
MATHEW NEVILLEBOARD MEMBER
Trustee or director
10$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
EMANUEL BISTRIANEXECUTIVE DIRECTOR
Officer
40$126,800
MATHEW NEVILLEBOARD MEMBER
Trustee or director, Officer
10$112,876
LEE BEHARDIRECTOR OF FINANCE
Officer
10$46,500
DARYL HEALDFOUNDER & CHAIRMAN
Trustee or director, Officer
1$0
HENRY KAESTNERBOARD MEMBER
Trustee or director, Officer
1$0
CARL THONGCO-CHAIRMAN
Trustee or director, Officer
1$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
EMANUEL BISTRIANEXECUTIVE DIRECTOR
Officer
40$125,300
LEE BEHARDIRECTOR OF FINANCE
Officer
10$49,050
DARYL HEALDCHAIRMAN/PRESIDENT
Trustee or director, Officer
40$0
HENRY KAESTNERDIRECTOR/SECRETARY/TREASURER
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
820 BROAD ST STE 300, CHATTANOOGA, TN 37402-2604
In care of
% LEE BEHAR
Mailing address (990-N for 2017)
820 Broad Street Suite 300, Chattanooga TN 37402
Principal officer (990 for 2025)
LUCIEN E BEHAR, 820 BROAD ST 300, CHATTANOOGA, TN 37402
Principal officer (990-N for 2017)
Lee Behar, 820 Broad Street Suite 300, Chattanooga TN 37402
Signed the 990
LUCIEN E BEHAR, DIRECTOR OF FINANCE
Phone
(423) 991-3801
Return prepared by
MARSHALL JONES

Mission

TO USE A BROAD-BASE, WORLDWIDE MOVEMENT THAT RESULTS IN RADICAL, LIFE TRANSFORMING GENEROSITY AMONGST CHRISTIANS.

990 for the year ended December 31, 2025

Program accomplishments

  • GENEROSITY PATH IS ENGAGED IN ACTIVITIES DESIGNED TO IMPACT A BROAD-BASE, WORLDWIDE MOVEMENT THAT RESULTS IN RADICAL, LIFE TRANSFORMING GENEROSITY AMONGST CHRISTIANS.
    Expenses $2,129,542 · grants $75,000

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
45-2200743
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2013
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Religion-related (X20)
Assets (IRS master file)
$692,947
Income (IRS master file)
$2,561,625

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,561,625$2,435,436$692,947XML
990December 2024$2,649,862$2,628,233$592,443XML
990December 2023$2,156,407$2,302,959$589,659XML
990December 2022$2,249,527$1,819,082$729,768IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990-N for 2017
Officer: Lee Behar
December 31, 2017≤ $50,000 receipts––e-Postcard

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 45-2200743).

Questions about MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION

What is the EIN of MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION?
The employer identification number (EIN) of MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION is 45-2200743.
Is MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
Are donations to MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION 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 MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION?
The 990 for the year ended December 31, 2025 names LUCIEN E BEHAR.
Who are the officers and directors of MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION?
The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $136,260 (EMANUAL BISTRIAN, EXECUTIVE DIRECTOR).
How much revenue does MACLELLAN CENTER FOR GLOBAL CHRISTIAN EDUCATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,561,625, expenses of $2,435,436 and total assets of $692,947 at year end.

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