Nonprofit · EIN 23-7412895
CHRISTIAN EDUCATION CHARITABLE TRUST
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $2,147,049 | $1,924,459 | $222,590 | $19,756,538 | $670 | $19,755,868 |
| December 31, 2023 | 990-PF | $364,143 | $1,843,942 | -$1,479,799 | $19,533,426 | $148 | $19,533,278 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $344,868
- Interest
- $17,460
- Net gain from sales of assets
- $1,657,461
- Other income
- $127,260
Expenses
- Grants and similar amounts paid
- $1,105,000
- Compensation of officers, directors and key employees
- $220,264
- Salaries, compensation and benefits (total)
- $59,986
- Disbursements for charitable purposes
- $1,536,529
- Excise tax on investment income
- $22,221
Balance sheet and other
- Total assets, start of year
- $19,533,426
- Total assets, end of year
- $19,756,538
- Total liabilities, end of year
- $670
- Net assets, end of year
- $19,755,868
- Fair market value of assets
- $30,119,748
- Qualifying distributions
- $1,536,529
- Net investment income
- $1,968,738
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHARLES W PHILIPS 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | EXECUTIVE DIRECTOR & SECRETARY PRO-TEM | 30 | $220,264 | $37,799 |
| ROBERT H MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | CHAIRMAN OF THE BOARD | 1 | $0 | $0 |
| REID A MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| ELIZABETH LINDQUIST 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| RODGER PIERSANT 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| JOHN ZEISER 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| JILL HARTNESS 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| CHRIS MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
990-PF for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHARLES W PHILIPS 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | EXECUTIVE DIRECTOR & SECRETARY PRO-TEM | 30 | $212,888 | $36,371 |
| ROBERT H MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | CHAIRMAN OF THE BOARD | 1 | $0 | $0 |
| REID A MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| ELIZABETH LINDQUIST 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| RODGER PIERSANT 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| JOHN ZEISER 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| JILL HARTNESS 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
| CHRIS MACLELLAN 820 BROAD STREET SUITE 300, CHATTANOOGA, TN 37402 | TRUSTEE | 0.25 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 820 BROAD ST STE 300, CHATTANOOGA, TN 37402-2604
- In care of
- % H O MACLELLAN JR
- Signed the 990-PF
- HUGH O MACLELLAN JR, PRESIDENT
- Phone
- (423) 755-1366
- Return prepared by
- AMY THOMAS
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 | Not 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
- 23-7412895
- 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
- 1974
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $19,756,538
- Income (IRS master file)
- $10,656,382
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $2,147,049 | $1,924,459 | $19,756,538 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $364,143 | $1,843,942 | $19,533,426 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | $1,931,086 | $1,478,209 | $19,868,414 | IRS |
| 990-PF | December 2018 | – | – | – | 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 23-7412895).
Questions about CHRISTIAN EDUCATION CHARITABLE TRUST
- What is the EIN of CHRISTIAN EDUCATION CHARITABLE TRUST?
- The employer identification number (EIN) of CHRISTIAN EDUCATION CHARITABLE TRUST is 23-7412895.
- Is CHRISTIAN EDUCATION CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to CHRISTIAN EDUCATION CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CHRISTIAN EDUCATION CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CHRISTIAN EDUCATION CHARITABLE TRUST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHRISTIAN EDUCATION CHARITABLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of CHRISTIAN EDUCATION CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2024 lists 8 people; 1 received compensation from the organization, the highest $220,264 (CHARLES W PHILIPS, EXECUTIVE DIRECTOR & SECRETARY PRO-TEM).
- How much revenue does CHRISTIAN EDUCATION CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $2,147,049, expenses of $1,924,459 and total assets of $19,756,538 at year end.
Other nonprofits in CHATTANOOGA
- CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION EIN 62-1536731 · last filed 990 for 2024
- COMMUNITY FOUNDATION OF GREATER CHATTANOOGA INC EIN 62-6045999 · last filed 990 for 2024
- TENNESSEE HEALTH FOUNDATION INC EIN 20-0298456 · last filed 990-PF for 2024
- UNITED WAY OF GREATER CHATTANOOGA EIN 62-0565962 · last filed 990 for 2025
- CHATTANOOGA CHAMBER FOUNDATION EIN 23-7032834 · last filed 990 for 2025
- CHA CHARITABLE BENEFIT CORPORATION EIN 99-0496928 · last filed 990 for 2025
- CAROL AND VERNON GRIZZARD FAMILY FOUNDATION EIN 99-3360305 · last filed 990-PF for 2025
- RIVERVIEW FOUNDATION INC EIN 27-5485912 · last filed 990-PF for 2024
All nonprofits in CHATTANOOGA · Tennessee · Philanthropy, voluntarism and grantmaking foundations