Nonprofit · EIN 62-6268981
HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST
Also known as MACLELLAN HUGH O SR TTEE
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-PF | $2,136,001 | $2,439,372 | -$303,371 | $17,951,363 | $0 | $17,951,363 |
| June 30, 2024 | 990-PF | $515,457 | $2,987,507 | -$2,472,050 | $18,254,734 | $0 | $18,254,734 |
| June 30, 2023 | 990-PF | $2,654,448 | $3,387,511 | -$733,063 | $20,726,784 | $0 | $20,726,784 |
Financial details: 990-PF for the year ended June 30, 2025
Revenue
- Dividends
- $383,002
- Net gain from sales of assets
- $1,563,444
- Other income
- $189,555
Expenses
- Grants and similar amounts paid
- $1,997,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $2,048,861
- Excise tax on investment income
- $22,527
Balance sheet and other
- Total assets, start of year
- $18,254,734
- Total assets, end of year
- $17,951,363
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,951,363
- Fair market value of assets
- $28,905,242
- Qualifying distributions
- $2,048,861
- Net investment income
- $1,976,215
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HUGH O MACLELLAN JR 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | SECRETARY & TREASURER | 0.5 | $0 |
| CHRISTOPHER H MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 |
| DANIEL O MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 |
| CATHERINE M HEALD 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 |
| ELIZABETH M LINDQUIST 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | PRESIDENT | 1 | $0 |
990-PF for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HUGH O MACLELLAN JR 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | SECRETARY & TREASURER | 0.5 | $0 |
| CHRISTOPHER H MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 |
| DANIEL O MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 |
| CATHERINE M HEALD 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 |
| ELIZABETH M LINDQUIST 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | PRESIDENT | 1 | $0 |
990-PF for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HUGH O MACLELLAN JR 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | SECRETARY & TREASURER | 0.5 | $0 |
| CHRISTOPHER H MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 3 | $0 |
| DANIEL O MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | PRESIDENT | 5 | $0 |
| CATHERINE M HEALD 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 1 | $0 |
| ELIZABETH M LINDQUIST 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | VICE PRESIDENT | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 820 BROAD ST STE 300, CHATTANOOGA, TN 37402-2604
- In care of
- % MACLELLAN HUGH O SR TTEE
- Signed the 990-PF
- CHRISTOPHER MACLELLAN, VICE PRESIDENT
- Phone
- (423) 755-8142
- 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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-PF on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-PF on file |
IRS record
- EIN
- 62-6268981
- 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
- 1993
- Accounting year ends
- June
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $17,951,363
- Income (IRS master file)
- $5,327,378
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2025 | $2,136,001 | $2,439,372 | $17,951,363 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990-PF | June 2024 | $515,457 | $2,987,507 | $18,254,734 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990-PF | June 2023 | $2,654,448 | $3,387,511 | $20,726,784 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990-PF | June 2020 | – | – | – | IRS |
| 990-PF | June 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 62-6268981).
Questions about HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST
- What is the EIN of HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST?
- The employer identification number (EIN) of HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST is 62-6268981.
- Is HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2025.
- Who are the officers and directors of HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST?
- The 990-PF for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does HUGH AND CHARLOTTE MACLELLAN CHARITABHLE TRUST have?
- On its 990-PF for the year ended June 30, 2025 it reported revenue of $2,136,001, expenses of $2,439,372 and total assets of $17,951,363 at year end.
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