Nonprofit · EIN 45-2474548
STEMS MACARTHUR FOUNDATION
Tax-exempt · LOOKOUT MTN, TN 37350
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $65,968 | $44,444 | $21,524 | $270,981 | $21,000 | $249,981 |
| December 31, 2024 | 990-PF | $24,291 | $29,949 | -$5,658 | $228,418 | $0 | $228,418 |
| December 31, 2023 | 990-PF | $8,982 | $46,227 | -$37,245 | $234,110 | $0 | $234,110 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $49,152
- Dividends
- $7,751
- Net gain from sales of assets
- $9,065
Expenses
- Grants and similar amounts paid
- $39,200
- Disbursements for charitable purposes
- $39,200
- Excise tax on investment income
- $161
Balance sheet and other
- Total assets, start of year
- $228,418
- Total assets, end of year
- $270,981
- Total liabilities, end of year
- $21,000
- Net assets, end of year
- $249,981
- Fair market value of assets
- $493,033
- Qualifying distributions
- $39,200
- Net investment income
- $16,816
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 |
|---|---|---|---|
| MARCIA MACARTHUR PO BOX 409, LOOKOUT MOUNTAIN, TN 37350 | PRESIDENT | 0 | $0 |
| STEVEN RABORN 10482 BALTIMORE AVENUE, BELTSVILLE, MD 20705 | VICE PRESIDE | 0 | $0 |
| EMILY HANSON 1 E ORCHARD DRIVE, CHICKAMAUGA, GA 30707 | SECRETARY | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARCIA MACARTHUR PO BOX 409, LOOKOUT MOUNTAIN, TN 37350 | PRESIDENT | 0 | $0 |
| STEVEN RABORN 10482 BALTIMORE AVENUE, BELTSVILLE, MD 20705 | VICE PRESIDE | 0 | $0 |
| EMILY HANSON 1 E ORCHARD LANE, CHICKAMAUGA, GA 30707 | SECRETARY | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARCIA MACARTHUR PO BOX 409, LOOKOUT MOUNTAIN, TN 37350 | PRESIDENT | 0 | $0 |
| STEVEN RABORN 10482 BALTIMORE AVENUE, BELTSVILLE, MD 20705 | VICE PRESIDE | 0 | $0 |
| EMILY HANSON 800 MARKET STREET 312, CHATTANOGA, TN 37402 | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 409, LOOKOUT MTN, TN 37350-0409
- In care of
- % MARCIA MACARTHUR
- Signed the 990-PF
- MARCIA MACARTHUR, PRESIDENT
- Phone
- (703) 980-8190
- Return prepared by
- GEORGE E COWPERTHWAITE JR CPA LLC
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
- 45-2474548
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $270,981
- Income (IRS master file)
- $86,038
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $65,968 | $44,444 | $270,981 | XML |
| 990-PF | December 2024 | $24,291 | $29,949 | $228,418 | XML |
| 990-PF | December 2023 | $8,982 | $46,227 | $234,110 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 45-2474548).
Questions about STEMS MACARTHUR FOUNDATION
- What is the EIN of STEMS MACARTHUR FOUNDATION?
- The employer identification number (EIN) of STEMS MACARTHUR FOUNDATION is 45-2474548.
- Is STEMS MACARTHUR FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to STEMS MACARTHUR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does STEMS MACARTHUR FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of STEMS MACARTHUR FOUNDATION 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 STEMS MACARTHUR FOUNDATION 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 STEMS MACARTHUR FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does STEMS MACARTHUR FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $65,968, expenses of $44,444 and total assets of $270,981 at year end.
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