Nonprofit · EIN 88-6608324
DUGAN CHARITABLE TR
Also known as PENDLETON SQUARE TRUST COMPANY TTEE
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $193,570 | $378,932 | -$185,362 | $6,609,062 | $0 | $6,609,062 |
| December 31, 2024 | 990-PF | $977,234 | $273,519 | $703,715 | $6,688,117 | $0 | $6,688,117 |
| December 31, 2023 | 990-PF | $3,857,075 | $131,537 | $3,725,538 | $5,929,755 | $0 | $5,929,755 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $198,046
- Interest
- $54
- Net gain from sales of assets
- -$4,530
Expenses
- Grants and similar amounts paid
- $331,855
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $349,955
- Excise tax on investment income
- $2,355
Balance sheet and other
- Total assets, start of year
- $6,688,117
- Total assets, end of year
- $6,609,062
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,609,062
- Fair market value of assets
- $6,637,368
- Qualifying distributions
- $349,955
- Net investment income
- $198,100
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 |
|---|---|---|---|
| PENDLETON SQUARE TRUST COMPANY 832 GEORGIA AVENUE - STE 210, CHATTANOOGA, TN 374022207 | BANK TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PENDLETON SQUARE TRUST COMPANY 832 GEORGIA AVENUE - STE 210, CHATTANOOGA, TN 374022207 | BANK TRUSTEE | 1 | $40,825 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PENDLETON SQUARE TRUST COMPANY 832 GEORGIA AVENUE - STE 210, CHATTANOOGA, TN 374022207 | BANK TRUSTEE | 1 | $22,013 |
Address and contacts
- Address (IRS master file)
- 832 GEORGIA AVE STE 210, CHATTANOOGA, TN 37402-2229
- Signed the 990-PF
- PENDLETON SQUARE TRUST COMPANY INC, TRUSTEE
- Phone
- (423) 803-2292
- Return prepared by
- LBMC PC
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
- 88-6608324
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $6,609,062
- Income (IRS master file)
- $922,817
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $193,570 | $378,932 | $6,609,062 | XML |
| 990-PF | December 2024 | $977,234 | $273,519 | $6,688,117 | IRS |
| 990-PF | December 2023 | $3,857,075 | $131,537 | $5,929,755 | XML |
| 990-PF | December 2022 | – | – | – | 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 88-6608324).
Questions about DUGAN CHARITABLE TR
- What is the EIN of DUGAN CHARITABLE TR?
- The employer identification number (EIN) of DUGAN CHARITABLE TR is 88-6608324.
- Is DUGAN CHARITABLE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to DUGAN CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DUGAN CHARITABLE TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DUGAN CHARITABLE TR 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 DUGAN CHARITABLE TR 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 DUGAN CHARITABLE TR?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does DUGAN CHARITABLE TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $193,570, expenses of $378,932 and total assets of $6,609,062 at year end.
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