Nonprofit · EIN 81-6158233
GAIL C@LINK EDUCATION TRUST
Tax-exempt · CHATTANOOGA, TN 37421
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $44,238 | $87,977 | -$43,739 | $930,201 | $0 | $930,201 |
| December 31, 2024 | 990-PF | $31,711 | $96,843 | -$65,132 | $972,331 | $0 | $972,331 |
| December 31, 2023 | 990-PF | $205,611 | $70,930 | $134,681 | $1,035,407 | $0 | $1,035,407 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $31,557
- Net gain from sales of assets
- $12,681
Expenses
- Grants and similar amounts paid
- $66,000
- Compensation of officers, directors and key employees
- $18,758
- Disbursements for charitable purposes
- $66,000
- Excise tax on investment income
- $484
Balance sheet and other
- Total assets, start of year
- $972,331
- Total assets, end of year
- $930,201
- Total liabilities, end of year
- $0
- Net assets, end of year
- $930,201
- Fair market value of assets
- $1,499,820
- Qualifying distributions
- $66,000
- Net investment income
- $44,238
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 |
|---|---|---|---|
| PRINCIPAL SECURITIES NETWORK 7800 STONES RIVER ROAD, CHATTANOOGA, TN 37421 | CUSTODIAN TRUSTEE | 10 | $18,758 |
| SHAWN KURRELMEIR-LEE 317 OAK STREET, CHATTANOOGA, TN 37403 | DIRECTOR | 4 | $0 |
| DEBORAH MADDOX 101 E 11TH STREET, CHATTANOOGA, TN 37402 | DIRECTOR | 4 | $0 |
| TUCKER MCCLENDON 625 GEORGIA AVENUE, CHATTANOOGA, TN 37402 | DIRECTOR | 4 | $0 |
| SANDY DITTUS 7800 STONES RIVER ROAD, CHATTANOOGA, TN 37421 | FUND MANAGER | 10 | $0 |
| PATRICIA RUSSELL P O BOX 23154, CHATTANOOGA, TN 37422 | TRUSTEE & DIRECTOR | 10 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PRINCIPAL SECURITIES NETWORK 7800 STONES RIVER ROAD, CHATTANOOGA, TN 37421 | CUSTODIAN TRUSTEE | 10 | $18,258 |
| SHAWN KURRELMEIR-LEE 317 OAK STREET, CHATTANOOGA, TN 37403 | DIRECTOR | 4 | $0 |
| DEBORAH MADDOX 101 E 11TH STREET, CHATTANOOGA, TN 37402 | DIRECTOR | 4 | $0 |
| TUCKER MCCLENDON 625 GEORGIA AVENUE, CHATTANOOGA, TN 37402 | DIRECTOR | 4 | $0 |
| SANDY DITTUS 7800 STONES RIVER ROAD, CHATTANOOGA, TN 37421 | FUND MANAGER | 10 | $0 |
| PATRICIA RUSSELL P O BOX 23154, CHATTANOOGA, TN 37422 | TRUSTEE & DIRECTOR | 10 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYMOND JAMES 6150 SHALLOWFORD RD STE 106, CHATTANOOGA, TN 37421 | FORMER TRUSTEE | 10 | $10,145 |
| PRINCIPAL SECURITIES NETWORK 7800 STONES RIVER ROAD, CHATTANOOGA, TN 37421 | SUCCESSOR TRUSTEE | 10 | $3,248 |
| SHAWN KURRELMEIR-LEE 317 OAK STREET, CHATTANOOGA, TN 37403 | TRUSTEE & DIRECTOR | 4 | $0 |
| DEBORAH MADDOX 101 E 11TH STREET, CHATTANOOGA, TN 37402 | DIRECTOR | 4 | $0 |
| PATRICIA RUSSELL P O BOX 23154, CHATTANOOGA, TN 37422 | DIRECTOR | 4 | $0 |
| SANDY DITTUS 7800 STONES RIVER ROAD, CHATTANOOGA, TN 37421 | FUND MANAGER & TRUSTEE REP | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 7800 STONES RIVER RD, CHATTANOOGA, TN 37421-8201
- In care of
- % CAPITALMARK BANK A DIVISION OF
- Signed the 990-PF
- PATRICIA L RUSSELL, TRUSTEE & DIRECTOR
- Phone
- (423) 240-1625
- Return prepared by
- JOHN D HOUSTON CPA
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
- 81-6158233
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $930,201
- Income (IRS master file)
- $103,551
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $44,238 | $87,977 | $930,201 | XML |
| 990-PF | December 2024 | $31,711 | $96,843 | $972,331 | XML |
| 990-PF | December 2023 | $205,611 | $70,930 | $1,035,407 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 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 81-6158233).
Questions about GAIL C@LINK EDUCATION TRUST
- What is the EIN of GAIL C@LINK EDUCATION TRUST?
- The employer identification number (EIN) of GAIL C@LINK EDUCATION TRUST is 81-6158233.
- Is GAIL C@LINK EDUCATION TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to GAIL C@LINK EDUCATION TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does GAIL C@LINK EDUCATION TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of GAIL C@LINK EDUCATION TRUST 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 GAIL C@LINK EDUCATION TRUST 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 GAIL C@LINK EDUCATION TRUST?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $18,758 (PRINCIPAL SECURITIES NETWORK, CUSTODIAN TRUSTEE).
- How much revenue does GAIL C@LINK EDUCATION TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $44,238, expenses of $87,977 and total assets of $930,201 at year end.
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All nonprofits in CHATTANOOGA · Tennessee · Philanthropy, voluntarism and grantmaking foundations