2026-05-27T14:37:35-07:00 2025-12-31 582578501 GREGORY N GALLAGHER CPA PC 8145 TYNECASTLE DR ATLANTA GA 30350 990PF 2025-01-01 205862864 CS Foundation Inc CSFO 4049660357 2500 Peachtree Road NW Atlanta GA 30305 David C Simpson Trustee 4049660357 2026-05-27 true Gregory N Gallagher P01521283 7705519600 2026-05-27 X 2025 2025-03-06 01:10:19Z X 57656099 X 108000 229253 229253 960657 960657 75500 75500 943360 6696912 943360 0 0 603736 603736 2920506 2812506 0 0 0 7866 7866 7508 7508 0 24040 24040 39414 39414 0 6444500 0 6483914 39414 0 -3563408 2773092 0 609043 622352 622352 0 800000 0 0 800000 800000 1675226 0 2773663 1675226 1675226 38482818 35204538 54558521 0 0 0 0 41865524 38302116 57656099 0 0 0 0 0 X 41865524 38302116 41865524 38302116 41865524 38302116 41865524 -3563408 38302116 38302116 Vanguard Account 59346248 - Short Term P 2025-12-31 2025-12-31 234786 0 317259 -82473 0 0 0 -82473 Vanguard Account 59346248 - Long Term P 2016-08-31 2025-12-31 3602479 0 3746926 -144447 0 0 0 -144447 Vanguard Account 59346248 - Capital Gain Distributions P 2016-08-31 2025-12-31 12147 0 0 12147 0 0 0 12147 2015-1951 Lauderdale Mem Highway D 2016-08-31 2025-08-24 1100000 0 452932 647068 0 0 0 647068 25652 Highway 11 D 2016-08-31 2025-11-13 110000 0 48760 61240 0 0 0 61240 120446 & 120447 & 7644 Mountain Road D 2016-08-31 2025-11-03 900000 0 875175 24825 0 0 0 24825 Bradley County Bank Stock D 2016-08-31 2025-03-01 737500 0 312500 425000 0 0 0 425000 943360 -82473 38546 0 38546 0 38546 35506 25000 60506 -60506 X 1 21959 21959 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 University of Tennessee Foundation 1725000 Contribution to Emory Winship Cancer Institute 1500000 Contribution to Citi Fields 650000 Contribution to The Caring Place - Life and Redemption Ministries 500000 0 0 0 0 0 0 0 0 0 0 38546 38546 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 None None X Winship Cancer Institute of Emory University 1762 Clifton Road STE 1400 Atlanta GA 30322 PF Charitable 1000000 Carlos and Winnie Simpson Scholarship Endowment University of Tennessee Knoxville TN 37996 GOV Charitable 250000 St Jude Children's Research Hospital 501 St Jude Place Memphis TN 38105 PC Charitable 150000 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 250000 Autism Breakthrough of Knoxville 1700 Liberty Street Knoxville TN 37021 PC Charitable 250000 Shepherd Spinal Center 2020 Peachtree Road NW Atlanta GA 30305 PC Charitable 200000 The Caring Place-Life and Redemption Ministries 130 Wildwood Avenue Cleveland TN 37320 PC Charitable 500000 Bradley Cleveland Public Education Foundation P O Box 4354 Cleveland TN 37320 POF Charitable 75000 Salvation Army P O Box 5325 Cleveland TN 37320 PC Charitable 450000 City Fields (formerly The Refuge) 1075 Blythe Ave Suite 8 Cleveland TN 37311 PC Charitable 650000 Ronald McDonald House 200 Central Avenue Chattanooga TN 37403 PF Charitable 40000 McCallie School 500 Dodds Avenue Chattanooga TN 37404 PC 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 10000 Tunnels to Towers Foundation 2361 Hylan Blvd Staten Island NY 10306 PC Charitable 50000 Cathedral of Christ the King 2699 Peachtree Road NE Atlanta GA 30305 PC Charitable 0 American Cancer Society P O Box 6704 Hagerstown MD 21741 PC Charitable 10000 Emory Brain Health Center 12 Executive Park Drive NE Atlanta GA 30329 PF Charitable 200000 Wesley Memorial Church 3405 Peerless Rd NW Cleveland TN 37312 PC Charitable 40000 Holston Home for Children 404 Holston Dr Greeneville TN 37743 PC Charitable 10000 Winship Cancer Institute(Beyett research pledge) 1762 Clifton Road Atlanta GA 30322 PF Charitable 500000 ARA Parseghian Medical Research Fund 215 Jordan Hall of Science Notre Dame IN 46556 PC Charitable 1000 SORIN - Society 1100 Grace Hall Notre Dame IN 46556 PC Charitable 1500 St Mary's College 110 LeMans Hall Notre Dame IN 46556 PF Charitable 1000 Children's Healthcare of Atlanta Foundation 1001 Johnson Ferry Road NE Atlanta GA 30342 PF Charitable 1000 UT Foundation-Tummins Super Students University of Tennessee Knoxville TN 37996 GOV Charitable 725000 Cleveland State Community College P O Box 3570 Cleveland TN 37320 GOV Charitable 300000 The Michael J Fox Found for Parkinson's Research 111 West 33rd Street Floor 10 New York NY 10120 PC Charitable 215000 Roman Catholic Archdiocese of Atlanta 7401 Lake Park Dr SE Smyrna GA 30339 PC Charitable 2000 Soldiers Secret Santa 2660 Old Wesley Place Atlanta GA 30327 PC Charitable 1000 The Cherokee Caddie Scholarship Foundation 2100 Riveredge Parkway Suite 700 Atlanta GA 30328 PF Charitable 1000 Western NC Conference United Methodist ChurchDisaster Response P O Box 2757 Huntersville NC 28070 PF Charitable 60000 6444500 14 229253 14 960657 1189910 1189910 8 Investment income allows 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 108000 X Land from Claude Simpson Estate per Sch B detail. 1675226 0 1675226 Vanguard Brokerage Account 59346248 32357883 51208592 Bradley Co. Financial Stock 0 0 First Citizens Stock 962199 1465473 South Mouse Creek Mitigation LLC 1884456 1884456 Work on Mountain Road 150 150 IPG Office Expenses 553 553 Rent on Red Classic Trailer 23040 23040 Electricity for Tool Shed 246 246 Bank Charges 51 51 South Mouse Creek Mitigation K-1 603736 603736 Stern Mountain LLC No relationship-Arms Length Transaction 800000 800000 2025-11 2028-12 Interest Only- 3 years 0.05750000 Assets of Borrower Purchase Money Note- Land Sale Assets of Borrower 800000 Gregory Gallagher Tax Preparation 6575 6575 Wilson & Assoc Legal Fees 330 330 Ensminger Forestry Engineering Fees 325 325 Hunter Smith Davis Legal Fees 636 636 Foreign Taxes Paid 192 192 Property Taxes 6303 6303 Pro-rated Prop Taxes on 2025 Sales 1013 1013