2024-05-22T08:12:11-07:00 2023-12-31 582578501 GREGORY N GALLAGHER CPA PC 8145 TYNECASTLE DR ATLANTA GA 30350 990PF 2023-01-01 205862864 CS Foundation Inc CSFO 4049660357 2500 Peachtree Road NW Atlanta GA 30305 David C Simpson Trustee 4049660357 2024-05-22 true David Simpson XXX-XX-XXXX true Gregory N Gallagher P01521283 7705519600 2024-05-22 X 3 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z X X 51412893 X 995682 405581 405581 577216 577216 171500 171500 899804 8598737 899804 108050 0 112260 112260 3162043 2166361 108050 0 0 9874 9874 9422 9422 0 125100 125100 144396 144396 0 4640750 0 4785146 144396 0 -1623103 2021965 108050 1045509 240731 240731 0 0 0 903149 0 0 3066059 0 3349598 3066059 2816059 40235416 40603779 48356103 0 0 0 0 45533672 43910569 51412893 0 0 0 0 0 X 45533672 43910569 45533672 43910569 45533672 43910569 45533672 -1623103 43910569 43910569 Vanguard Account 59346248 - Short Term P 2023-12-31 2023-12-31 4609069 0 4501019 108050 0 0 0 108050 Vanguard Account 59346248 - Long Term P 2026-08-31 2023-12-31 1581739 0 1718919 -137180 0 0 0 -137180 Vanguard Account 59346248 - Capital Gain Distributions P 2016-08-31 2023-12-31 2889 0 0 2889 0 0 0 2889 County Rd 29 Mousecreek McMinn Co D 2016-08-31 2023-05-26 600000 0 495840 104160 0 0 0 104160 30035,30036, 30037,30038, 47566 Durkee Road NE D 2016-08-31 2023-07-01 700000 0 156690 543310 0 0 0 543310 2015-2592 Market St NE 248 D 2016-08-31 2023-09-08 12000 0 25375 -13375 0 0 0 -13375 2701 Independence Lane Knoxville D 2016-08-31 2023-06-30 1093040 0 801090 291950 0 0 0 291950 899804 108050 28105 0 28105 0 28105 37505 0 37505 -37505 9400 9400 false false false false false false false true true true false true false false true N/A David Simpson 4049660357 2500 Peachtree Road NW Suite 402N Atlanta GA 30305 false false false false false false false false false true false false false false false false false false false false false David Simpson 2500 Peachtree Road NW Suite 402N Atlanta GA 30305 President, Director 0.00 0 0 0 Larry Ray Eskew 4180 Old Freewill Road NW Cleveland TN 37312 Secretary, Director 0.00 0 0 0 Larry Ray Eskew 4180 Old Freewill Road NW Cleveland TN 37312 Treasurer, Director 0.00 0 0 0 NONE 0 NONE 0 Contribution to Emory Winship Cancer Institute- Lung 440000 Contribution to Emory Winship Cancer Institute 560000 Contribution to Salvation Army 700000 Contribution to City Fields 750000 0 0 0 0 0 0 0 0 0 0 28105 28105 0 0 0 0 0 793432 0 0 0 0 793432 0 0 793432 0 0 0 0 793432 0 0 0 0 0 0 None None X Winship Cancer Institute of Emory University 1762 Clifton Road STE 1400 Atlanta GA 30322 EOF Charitable 560000 Carlos and Winnie Simpson Scholarship Endowment University of Tennessee Knoxville TN 37996 GOV Charitable 250000 Chattanooga Rescue Mission 1512 South Holtzclaw Avenue Chattanooga TN 37404 PC Charitable 0 St Jude Children's Research Hospital 501 St Jude Place Memphis TN 38105 PC Charitable 250000 University of TN-John Tummins Scholarship University of Tennessee Knoxville TN 37996 GOV Charitable 250000 University of TN-John Tummins Scholarship Non-Endowed University of Tennessee Knoxville TN 37996 GOV Charitable 350000 Autism Breakthrough of Knoxville 900 E Hill Avenue Suite 145 Knoxville TN 37915 PC Charitable 100000 Shepherd Spinal Center 2020 Peachtree Road NW Atlanta GA 30305 PC Charitable 150000 The Caring Place-Life and Redemption Ministries 130 Wildwood Avenue Cleveland TN 37320 PC Charitable 250000 Bradley Cleveland Public Education Foundation P O Box 4354 Cleveland TN 37320 EOF Charitable 75000 Salvation Army 822 McCallie Avenue Chattanooga TN 37403 PC Charitable 700000 City Fields (formerly The Refuge) 1075 Blythe Ave Suite 8 Cleveland TN 37311 PC Charitable 750000 Ronald McDonald House 200 Central Avenue Chattanooga TN 37403 PC Charitable 30000 Dept of Neurology Emory University 201 Dowman Drive Atlanta GA 30322 EOF Charitable 50000 McCallie School 500 Dodds Avenue Chattanooga TN 37404 EOF Charitable 1000 Carlos & Winnie Simpson NonEndowed Scholarship University of Tennessee Knoxville TN 37996 GOV Charitable 250000 Respite Care Atlanta 2715 Peachtree Road NE Atlanta GA 30305 PC Charitable 5000 American Center for Law and Justice P O Box 90555 Washington DC 20090 PC Charitable 20000 Alliance Defending Freedon 15100 N 90th Street Scottsdale AZ 85260 PC Charitable 20000 Shriners Hospitals for Children 110 Conn Terrace Lexington KY 40508 PC Charitable 10000 Tunnels to Towers Foundation 2361 Hylan Blvd Staten Island NY 10306 PC Charitable 25000 Cathedral of Christ the King 2699 Peachtree Road NE Atlanta GA 30305 PC Charitable 10000 American Cancer Society P O Box 6704 Hagerstown MD 21741 PC Charitable 7500 Sovereign Military Order of Malta 1011 First Avenue Suite 1350 New York NY 10022 PC Charitable 500 MJCCA 5342 Tilly Mill Road Dunwoody GA 30338 PC Charitable 3750 City of Charleston TN 126 Worth Street NE Charleston TN 37310 PC Charitable 12000 American Cancer Society-Cleveland 6221 Shallowford Rd Ste 102 Chattanooga TN 37421 PC Charitable 10000 Emory Brain Center 12 Executive Park Drive NE Atlanta GA 30329 EOF Charitable 25000 Trinity Presbyterian Church 3003 Howell Mill Road NW Atlanta GA 30327 PC Charitable 4000 Winship Cancer Institute-Lung 1762 Clifton Road Atlanta GA 30322 EOF Charitable 440000 Wesley Memorial Church 3405 Peerless Rd NW Cleveland TN 37312 PC Charitable 20000 Holston Home for Children 404 Holston Dr Greeneville TN 37743 PC Charitable 10000 Cleveland Elks 1944 AAA Fund P O Box 1034 Cleveland TN 37364 PC Charitable 2000 4640750 14 405581 14 577216 899804 982797 899804 1882601 8 Capital gain income allowed the foundation to fund more charitable 8 endeavors than would have been the case without such income. false false false false false false false false false false X X 1 David C Simpson 2500 Peachtree Road NW 402N Atlanta GA 30305 188000 X 2023 Capital Gains (Losses) per Part IV Detail Purchased Various 8598737 7698933 899804 Land from Claude Simpson Estate per Sch B detail. 3066059 0 3066059 Vanguard Brokerage Account 59346248 37507378 45065729 Bradley Co. Financial Stock 312500 425000 First Citizens Stock 962199 1043672 South Mouse Creek Mitigation LLC 1735854 1735854 Interstate Concrete Construction, LLC 85848 85848 Insurance on Real Estate 4988 4988 IPG Office Expenses 410 410 Scrap Labor & Scrap Bridge 1469 1469 Loss from ICC 678 678 Loss from South Mouse Creek Mitigation K-1 116019 116019 Electricity for Tool Shed 294 294 Reapirs to TC2 1182 1182 Bradley County GIS Dept Map Work 60 60 Interest Income- SCC ST Note 2795 2795 Interest Income- Ross ST Note 4378 4378 Interest Income- Ricky Stanton 1167 1167 Interest Income- Operation Compassion 9449 9449 Scrap Metal Sales 89411 89411 Crown Castle Prop Tax Reimb 3023 3023 Donegal Insurance Refund 1946 1946 Net Bank Charges Refund 91 91 Summers Taylor No relationship-Arm's Length Transaction 5000000 0 2018-03 2023-03 Five Years-Monthly Principal and Interest 0.07500000 Assets of Borrower Note Upon Sale of Business Assets of Borrower 0 Summers Taylor No relationship-Arm's Length Transaction 3200000 0 2018-05 2023-05 Five Years-Monthly Principal and Interest 0.07500000 Assets of Borrower Note Upon Sale of Business Assets of Borrower 0 Ricky Stanton No relationship-Arm's Length Transaction 60000 0 2028-09 2023-09 Five Years-Monthly Principal and Interest 0.05000000 1685 6th Street, NE, Cleveland, TN Note Upon Sale of Real Estate 1685 6th Street, NE, Cleveland, TN 0 Operation Compassion No relationship-Arm's Length Transaction 217000 0 2021-12 2023-12 Balloon Payment Due Dec 6, 2023 0.04750000 Lauderdale Memorial Highway, Charleston TN Note Upon Sale of Real Estate Lauderdale Memorial Highway, Charleston TN 0 Gregory Gallagher Tax Preparation 7585 7585 William J. Brown Legal Fees 2289 2289 Foreign Taxes Paid 446 446 Property Taxes 8976 8976