2024-11-06T10:39:52-06:00 2023-12-31 581493949 NATIONAL CHRISTIAN FOUNDATION INC 1150 SANCTUARY PARKWAY STE 350 ALPHARETTA GA 30009 990 2023-01-01 582655939 NATIONAL CHRISTIAN FOUNDATION REAL PROPERTY INC NATI 4042520100 1150 SANCTUARY PARKWAY 350 ALPHARETTA GA 30009 BRADLEY ORR PRESIDENT 4042520100 2024-11-06 0 MARYE E LORD P02536305 4042520100 2023 2024-10-15 13:58:12Z X BRADLEY ORR 1150 SANCTUARY PARKWAY 350 ALPHARETTA GA 30009 39904198 0 X WWW.NCFGIVING.COM X 2001 GA TO PROVIDE FUNDING TO CHARITIES IN FULFILLMENT OF THE EXEMPT PURPOSES OF NCCF. 3 0 0 0 0 0 41151126 26585874 0 0 -916036 -294695 1435059 2072264 41670149 28363443 30965396 15579457 0 0 0 0 0 0 0 262531 168335 31227927 15747792 10442222 12615651 91729995 106694718 1183108 1397291 90546887 105297427 TO PROVIDE FUNDING TO CHARITIES IN FULFILLMENT OF THE EXEMPT PURPOSES OF NATIONAL CHRISTIAN CHARITABLE FOUNDATION, INC. ("NCCF") 0 0 15579457 15579457 SUPPORTED THE MISSION AND PERFORMED FUNCTIONS OF THE NATIONAL CHRISTIAN CHARITABLE FOUNDATION, INC. (NCCF) BY OBTAINING CONTRIBUTIONS FOR THE PURPOSE OF MAKING GRANTS TO IT AND TO TAX EXEMPT CHARITIES (NOT PRIVATE GRANT MAKING FOUNDATIONS) IT SUPPORTS. 15579457 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X CORPORATION 4042520100 1150 SANCTUARY PARKWAY STE 350 ALPHARETTA GA 30009 MICHAEL BOOTH DIRECTOR & SECRETARY 1.00 49.00 X X 0 195806 43877 BRADLEY ORR DIRECTOR & PRESIDENT 1.00 49.00 X X 0 147961 42642 BRIAN FINN DIRECTOR & TREASURER 1.00 49.00 X X 0 103924 37792 JEFFREY MEANS VICE PRESIDENT 1.00 49.00 X 0 236805 11185 0 684496 135496 0 0 1 0 0 669550 25916324 25916324 26585874 263455 263455 176486 176486 2152798 259781 1893017 1893017 1893017 10722824 11280974 -558150 -558150 -558150 MISCELLANEOUS INCOME 900099 2761 2761 2761 28363443 0 0 1777569 15579457 15579457 34822 34822 5 5 MISCELLANEOUS PROPERTY 95716 95716 CONTRACT LABOR 14814 14814 TAXES 12876 12876 LICENSES & FEES 7676 7676 2426 2426 15747792 15579457 168335 0 644153 2694535 0 13938 8548961 7696534 42164065 0 33471059 42164065 46553661 51641505 2512161 2484141 91729995 106694718 1124776 1341515 58332 55776 1183108 1397291 X 90546887 105297427 90546887 105297427 91729995 106694718 X 12615651 -3391421 5526310 X 0 1 X 1 0 X X 1 NATIONAL CHRISTIAN CHARITABLE FOUNDATION INC 581493949 7 1 15579457 0 1 15579457 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2404379 2404379 39759686 39759686 42164065 INTERESTS IN LLC'S 51641505 F 51641505 ANNUITIES PAYABLE 55776 55776 X PART X, LINE 2: THE FOLLOWING FOOTNOTE APPLIES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF THE NATIONAL CHRISTIAN CHARITABLE FOUNDATION, INC., AND SUPPORTING ORGANIZATIONS (COLLECTIVELY, "THE FOUNDATION"): "INCOME TAX EXPENSE IS RECORDED FOR ACTIVITIES THAT GENERATE UNRELATED BUSINESS INCOME. THE FOUNDATION GENERATES TAXABLE INCOME THROUGH INVESTMENT TRANSACTIONS. THE FOUNDATION ACCEPTS DONATIONS OF S-CORPORATION STOCK. DURING ITS HOLDING PERIOD, THE FOUNDATION RECEIVES TAXABLE DISTRIBUTIONS. FURTHER, A TAXABLE CAPITAL GAIN MAY BE GENERATED UPON THE SALE OF THE STOCK. SIMILARLY, THE FOUNDATION RECEIVES INTEREST IN LLCS THAT GENERATE TAXABLE INCOME. INCOME TAX EXPENSE IS INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. AS OF DECEMBER 31, 2023 AND 2022, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS." 1 NATIONAL CHRISTIAN CHARITABLE FDN INC 1150 SANCTUARY PARKWAY STE 350 ALPHARETTA GA 30009 581493949 501(C)(3) 15579457 0 SUPPORT OF GRANT-MAKING 1 0 PART I, LINE 2: THE ORGANIZATION DOES NOT MONITOR THE USE OF FUNDS GRANTED TO ORGANIZATIONS IN THE UNITED STATES SINCE IT GRANTS FUNDS TO ORGANIZATIONS HERE ONLY IF THOSE ORGANIZATIONS QUALIFY AS EXEMPT FROM FEDERAL INCOME TAX UNDER CODE SECTION 501(C)(3)AND THEREFORE, ARE BOUND TO USE SUCH FUNDS ONLY FOR RELIGIOUS, CHARITABLE, EDCATIONAL OR OTHER PURPOSES DESCRIBED IN THAT CODE SECTION. 0 0 0 0 0 0 0 0 0 JEFFREY MEANS VICE PRESIDENT 0 216505 0 20300 0 0 0 10625 0 560 0 247990 0 0 MICHAEL BOOTH DIRECTOR & SECRETARY 0 180506 0 15300 0 0 0 9130 0 34747 0 239683 0 0 BRADLEY ORR DIRECTOR & PRESIDENT 0 134661 0 13300 0 0 0 7215 0 35427 0 190603 0 0 X 22 16316900 APPRAISED FMV X 8 9599424 APPRAISED FMV 0 1 1 PART I, LINE 32B: THE ORGANIZATION WORKS WITH NUMEROUS LOCAL CHRISTIAN FOUNDATIONS LOCATED THROUGHOUT THE UNITED STATES. ALTHOUGH THIS ORGANIZATION DOES NOT CONTROL THOSE FOUNDATIONS, THE LOCAL FOUNDATIONS ENCOURAGE POTENTIAL DONORS TO CONTRIBUTE NON-CASH ASSETS TO THIS ORGANIZATION. THE ORGANIZATION OCCASIONALLY CONTRACTS WITH UNRELATED REAL ESTATE BROKERS TO LIST AND SELL ITS REAL ESTATE HOLDINGS THAT ARE BEING LIQUIDATED. NATIONAL CHRISTIAN CHARITABLE FOUNDATION, INC. ALSO PROVIDES ADMINISTRATIVE SERVICES. FORM 990, PART IV, LINE 6: NATIONAL CHRISTIAN FOUNDATION REAL PROPERTY, INC. ("NCFRP") RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED OCTOBER 3, 2002, RECOGNIZING THE ORGANIZATION AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. THE DETERMINATION LETTER ALSO CLASSIFIED NCFRP AS A SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3) OF THE CODE THAT SUPPORTS NATIONAL CHRISTIAN CHARITABLE FOUNDATION, INC. ("NCF"), A TAX EXEMPT ORGANIZATION RECOGNIZED AS A PUBLIC CHARITY THAT MAINTAINS DONOR ADVISED FUNDS. GENERALLY, DONORS MAKING GIFTS TO NCFRP HAVE ESTABLISHED DONOR ADVISED FUNDS AT NCF, AND THE INTENT IS FOR THE NCFRP GIFT TO SUPPORT THE DONOR'S DONOR ADVISED FUND ESTABLISHED AT NCF. NCFRP, THEREFORE MANAGES AND MAINTAINS SUCH GIFTS IN A MANNER ANALOGOUS TO A DONOR ADVISED FUND. FORM 990, PART VI, SECTION B, LINE 11B PART VI, SEC. B, LINE 11: THE DRAFT FORM 990 IS PREPARED AND COMPARED WITH THE AUDITED FINANCIALS. THE DRAFT IS PROVIDED TO THE OFFICES OF NCCF'S CHIEF FINANCIAL OFFICER AND GENERAL COUNSEL, WHO MAY PROVIDE FEEDBACK TO THE PREPARER. A FINAL FORM 990 - PUBLIC INSPECTION COPY IS PROVIDED TO NCFRP'S BOARD OF DIRECTORS. FINALLY, THE COMPLETE FORM IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES OFFICERS, DIRECTORS, AND KEY EMPLOYEES, IF ANY, TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT ACKNOWLEDGING RECEIPT AND REVIEW OF THE POLICY AND ADEQUATELY DISCLOSING THE NATURE OF ANY POTENTIAL CONFLICTS. IF A CONFLICT OF INTEREST IS PRESENT, AFTER THE INTERESTED PARTY PROVIDES ALL PERTINENT DETAILS REGARDING THE POTENTIAL CONFLICT, THE SUBJECT OFFICER, DIRECTOR, OR KEY EMPLOYEE IS RECUSED FROM ANY FURTHER DISCUSSION, DELIBERATION OR VOTING ON THE MATTER. THE GOVERNING BODY OR A RELEVANT COMMITTEE WILL THEN REVIEW THE POTENTIAL CONFLICT AND DETERMINE AN APPROPRIATE COURSE OF ACTION IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THIS ORGANIZATION DOES NOT DIRECTLY COMPENSATE ANY EMPLOYEE AT THIS TIME. FORM 990, PART VI, SECTION C, LINE 18 THE CORPORATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 NATIONAL CHRISTIAN FOUNDATION REAL PROPERTY, INC. (NCFRP) IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF NCCF, WHICH ARE AVAILABLE ON NCCF'S WEBSITE AND UPON REQUEST. NCFRP'S FORMS 1023, 990, AND 990-T ARE AVAILABLE ONLY UPON REQUEST. NCFRP'S ARTICLES OF INCORPORATION ARE AVAILABLE FROM THE GEORGIA SECRETARY OF STATE. NCFRP'S BYLAWS AND OTHER SIGNIFICANT OPERATIONAL POLICIES ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: SHAREHOLDER/MEMBER DISTRIBUTIONS 5,241,224. INTERCOMPANY TRANSFERS 285,086. 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