Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 87-2160314

CHERYL L VAUGHN FOUNDATION INC

Tax-exempt · CHATTANOOGA, TN 37403

Financials

$14K$68K2023$42K$44K2024$56K$61K2025
Revenue Expenses · by fiscal year end
Financials of CHERYL L VAUGHN FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$56,436$61,275-$4,839$642,600$0$642,600
December 31, 2024990-PF$42,364$43,658-$1,294$647,439$0$647,439
December 31, 2023990-PF$13,850$67,685-$53,835$648,733$0$648,733
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$22,995
Interest
$5,649
Net gain from sales of assets
$27,792

Expenses

Grants and similar amounts paid
$54,955
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$54,955
Excise tax on investment income
$741

Balance sheet and other

Total assets, start of year
$647,439
Total assets, end of year
$642,600
Total liabilities, end of year
$0
Net assets, end of year
$642,600
Fair market value of assets
$665,861
Qualifying distributions
$54,955
Net investment income
$56,436

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.

NameTitleHours / weekCompensation
CHERYL L RECTOR
119 PAUL LANE, DAYTON, TN 37321
PRESIDENT0$0
RACHAEL GARDNER
871 MCCALLIE AVENUE, CHATTANOOGA, TN 37403
SECRETARY0$0
ANDREW TUCKER
260 16TH AVE STE 126, DAYTON, TN 37321
DIRECTOR0$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
CHERYL L RECTOR
119 PAUL LANE, DAYTON, TN 37321
PRESIDENT0$0
RACHAEL GARDNER
871 MCCALLIE AVENUE, CHATTANOOGA, TN 37403
SECRETARY0$0
ANDREW TUCKER
260 16TH AVE STE 126, DAYTON, TN 37321
DIRECTOR0$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
CHERYL L RECTOR
119 PAUL LANE, DAYTON, TN 37321
PRESIDENT0$0
RACHAEL GARDNER
871 MCCALLIE AVENUE, CHATTANOOGA, TN 37403
SECRETARY0$0
ANDREW TUCKER
260 16TH AVE STE 126, DAYTON, TN 37321
DIRECTOR0$0

Address and contacts

Address (IRS master file)
871 MCCALLIE AVE, CHATTANOOGA, TN 37403-2613
Signed the 990-PF
CHERYL L RECTOR, DIRECTOR
Phone
(423) 752-2666
Return prepared by
HENDERSON & GARDNER PLLC

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

IRS record

EIN
87-2160314
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
2022
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$642,600
Income (IRS master file)
$284,722

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$56,436$61,275$642,600IRS
990-TDecember 2025–––IRS
990-PFDecember 2024$42,364$43,658$647,439IRS
990-TDecember 2024–––IRS
990-PFDecember 2023$13,850$67,685$648,733XML
990-TDecember 2023–––IRS
990-PFDecember 2022–––IRS
990-TDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-TDecember 2021–––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 87-2160314).

Questions about CHERYL L VAUGHN FOUNDATION INC

What is the EIN of CHERYL L VAUGHN FOUNDATION INC?
The employer identification number (EIN) of CHERYL L VAUGHN FOUNDATION INC is 87-2160314.
Is CHERYL L VAUGHN FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to CHERYL L VAUGHN FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does CHERYL L VAUGHN FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of CHERYL L VAUGHN FOUNDATION INC 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 CHERYL L VAUGHN FOUNDATION INC 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 CHERYL L VAUGHN FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does CHERYL L VAUGHN FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $56,436, expenses of $61,275 and total assets of $642,600 at year end.

Other nonprofits in CHATTANOOGA

All nonprofits in CHATTANOOGA · Tennessee · Human services