Nonprofit · EIN 62-1805189
MCKENZIE FOUNDATION
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | -$634,045 | $900,392 | -$1,534,437 | $16,265,169 | $0 | $16,265,169 |
| December 31, 2024 | 990-PF | -$211,233 | $1,137,148 | -$1,348,381 | $17,799,606 | $0 | $17,799,606 |
| December 31, 2023 | 990-PF | -$175,445 | $969,327 | -$1,144,772 | $19,147,987 | $0 | $19,147,987 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $50,000
- Net gain from sales of assets
- -$684,045
Expenses
- Grants and similar amounts paid
- $474,300
- Compensation of officers, directors and key employees
- $170,918
- Salaries, compensation and benefits (total)
- $89,400
- Disbursements for charitable purposes
- $793,815
Balance sheet and other
- Total assets, start of year
- $17,799,606
- Total assets, end of year
- $16,265,169
- Total liabilities, end of year
- $0
- Net assets, end of year
- $16,265,169
- Fair market value of assets
- $15,142,022
- Qualifying distributions
- $793,815
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHNNY SMITH 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | PRESIDENT/TREAS/ASST SEC | 40 | $147,580 | $14,200 |
| W THORPE MCKENZIE 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 | $0 |
| SARAH H MCKENZIE 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | DIRECTOR | 0.25 | $0 | $0 |
| WILLIAM P AIKEN 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | SECRETARY/DIRECTOR | 0.25 | $0 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHNNY SMITH 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | PRESIDENT/TREAS/ASST SEC | 40 | $156,650 | $13,200 |
| W THORPE MCKENZIE 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 | $0 |
| SARAH H MCKENZIE 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | DIRECTOR | 0.25 | $0 | $0 |
| WILLIAM P AIKEN 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | SECRETARY/DIRECTOR | 0.25 | $0 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHNNY SMITH 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | PRESIDENT/TREAS/ASST SEC | 40 | $132,812 | $13,200 |
| W THORPE MCKENZIE 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 | $0 |
| SARAH H MCKENZIE 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | DIRECTOR | 0.25 | $0 | $0 |
| WILLIAM P AIKEN 832 GEORGIA AVE SUITE 1100, CHATTANOOGA, TN 37402 | SECRETARY/DIRECTOR | 0.25 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1407 MARKET ST STE A, CHATTANOOGA, TN 37402-4468
- In care of
- % JOHNNY SMITH
- Signed the 990-PF
- JOHNNY SMITH, PRESIDENT
- Phone
- (423) 386-2262
- Website
- MCKENZIEFDN.ORG
- Return prepared by
- SMITH & HOWARD ADVISORY LLC
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 | 990-PF 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
- 62-1805189
- 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
- 2006
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B01)
- Assets (IRS master file)
- $16,265,169
- Income (IRS master file)
- $50,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | -$634,045 | $900,392 | $16,265,169 | IRS |
| 990-PF | December 2024 | -$211,233 | $1,137,148 | $17,799,606 | XML |
| 990-PF | December 2023 | -$175,445 | $969,327 | $19,147,987 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 62-1805189).
Questions about MCKENZIE FOUNDATION
- What is the EIN of MCKENZIE FOUNDATION?
- The employer identification number (EIN) of MCKENZIE FOUNDATION is 62-1805189.
- Is MCKENZIE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to MCKENZIE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MCKENZIE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MCKENZIE FOUNDATION 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 MCKENZIE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of MCKENZIE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $147,580 (JOHNNY SMITH, PRESIDENT/TREAS/ASST SEC).
- How much revenue does MCKENZIE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of -$634,045, expenses of $900,392 and total assets of $16,265,169 at year end.
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