Nonprofit · EIN 62-1744695
SECOND PRESBYTERIAN CHURCH FOUNDATION INC
Tax-exempt · MEMPHIS, TN 38111
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,923,077 | $2,554,747 | -$631,670 | $45,904,233 | $97,443 | $45,806,790 |
| June 30, 2024 | 990 | $12,308,589 | $2,579,015 | $9,729,574 | $42,446,456 | $110,614 | $42,335,842 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,310,060
- Program service revenue
- $0
- Investment income
- $613,017
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $2,205,393
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $13,450
- Program services (functional)
- $2,205,393
- Management and general (functional)
- $349,354
Balance sheet and other
- Total assets, start of year
- $42,446,456
- Total assets, end of year
- $45,904,233
- Total liabilities, end of year
- $97,443
- Net assets, end of year
- $45,806,790
- Publicly traded securities
- $42,941,798
- Net assets without donor restrictions
- $29,144,233
- Net assets with donor restrictions
- $16,662,557
- Gross receipts
- $1,923,077
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1998
- State of legal domicile
- TN
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 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD C MOORE JR | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| DAVID F LEAKE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN D IVY JR | TREASURER Trustee or director, Officer | 1 | $0 |
| JEFFREY L BILLIONS | DIRECTOR Trustee or director | 1 | $0 |
| MARY A EDWARDS | DIRECTOR Trustee or director | 1 | $0 |
| ANTOINETTE L GOOD | DIRECTOR Trustee or director | 1 | $0 |
| CARTER F CAMPBELL | DIRECTOR Trustee or director | 1 | $0 |
| BRANDON G MORRISON | DIRECTOR Trustee or director | 1 | $0 |
| DEBORAH B PERKINS | DIRECTOR Trustee or director | 1 | $0 |
| FREDERICK C SCHAEFFER JR | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM C OVERCAST | DIRECTOR Trustee or director | 1 | $0 |
| GEORGE W ROBERTSON | DIRECTOR Trustee or director | 1 | $0 |
| BEN J SCOTT | DIRECTOR Trustee or director | 1 | $0 |
| LAWRENCE K JENSEN | DIRECTOR Trustee or director | 1 | $0 |
| JOEL M KAYE | DIRECTOR Trustee or director | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN F WARNER | SECRETARY Trustee or director, Officer | 1 | $0 |
| HUNTER W WITHERINGTON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD C MOORE JR | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| DAVID F LEAKE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUSIE S CRAFT | SECRETARY Trustee or director, Officer | 1 | $0 |
| JOHN D IVY JR | TREASURER Trustee or director, Officer | 1 | $0 |
| JOHN D ALEXANDER | DIRECTOR Trustee or director | 1 | $0 |
| DONALD D BATCHELOR | DIRECTOR Trustee or director | 1 | $0 |
| JEFFREY L BILLIONS | DIRECTOR Trustee or director | 1 | $0 |
| MARY A EDWARDS | DIRECTOR Trustee or director | 1 | $0 |
| ANTOINETTE L GOOD | DIRECTOR Trustee or director | 1 | $0 |
| CARTER F CAMPBELL | DIRECTOR Trustee or director | 1 | $0 |
| LON M MAGNESS | DIRECTOR Trustee or director | 1 | $0 |
| BRANDON G MORRISON | DIRECTOR Trustee or director | 1 | $0 |
| DEBORAH B PERKINS | DIRECTOR Trustee or director | 1 | $0 |
| FREDERICK C SCHAEFFER JR | DIRECTOR Trustee or director | 1 | $0 |
| WILLIAM C OVERCAST | DIRECTOR Trustee or director | 1 | $0 |
| KATIE G WEST | DIRECTOR Trustee or director | 1 | $0 |
| GEORGE W ROBERTSON | DIRECTOR Trustee or director | 1 | $0 |
| BEN J SCOTT | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4055 POPLAR AVE, MEMPHIS, TN 38111-6022
- In care of
- % SECOND PRESBYTERIAN CHURCH
- Principal officer (990 for 2024)
- RICHARD C MOORE, 4055 POPLAR, MEMPHIS, TN 38111
- Signed the 990
- WILLIAM C OVERCAST, TREASURER
- Phone
- (901) 454-0034
- Website
- WWW.2PCFOUNDATION.ORG
- Return prepared by
- WATKINS UIBERALL PLLC
Mission
THE ORGANIZATION PROVIDES TRAINING OF FUTURE CHRISTIAN LEADERS, SUPPORT TO CHURCHES, AND SUPPORT TO MISSIONARIES.
Program accomplishments
- CHRISTIAN EDUCATION FOUNDATION- THE ORGANIZATION PROVIDES TRAINING OF FUTURE CHRISTIAN LEADERS FOR SERVICE AS PASTORS, YOUTH DIRECTORS, AND OTHER FULL-TIME CHRISTIAN SERVICE.Expenses $877,296 · grants $877,296
- DOMESTIC MISSION FOUNDATION- THE ORGANIZATION PROVIDES SUPPORT TO EVANGELICAL CHURCHES IN THE UNITED STATES.Expenses $728,066 · grants $728,066
- WORLD MISSION FOUNDATION- THE ORGANIZATION PROVIDES SUPPORT FOR MISSIONARY ACTIVITY AROUND THE WORLD.Expenses $542,031 · grants $542,031
- Expenses $58,000 · grants $58,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 62-1744695
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1998
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20Z)
- Assets (IRS master file)
- $45,904,233
- Income (IRS master file)
- $1,923,077
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,923,077 | $2,554,747 | $45,904,233 | XML |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $12,308,589 | $2,579,015 | $42,446,456 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $906,525 | $1,675,299 | $30,094,318 | IRS |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 62-1744695).
Questions about SECOND PRESBYTERIAN CHURCH FOUNDATION INC
- What is the EIN of SECOND PRESBYTERIAN CHURCH FOUNDATION INC?
- The employer identification number (EIN) of SECOND PRESBYTERIAN CHURCH FOUNDATION INC is 62-1744695.
- Is SECOND PRESBYTERIAN CHURCH FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to SECOND PRESBYTERIAN CHURCH FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does SECOND PRESBYTERIAN CHURCH FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SECOND PRESBYTERIAN CHURCH FOUNDATION INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SECOND PRESBYTERIAN CHURCH FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SECOND PRESBYTERIAN CHURCH FOUNDATION INC?
- The 990 for the year ended June 30, 2025 names RICHARD C MOORE.
- Who are the officers and directors of SECOND PRESBYTERIAN CHURCH FOUNDATION INC?
- The 990 for the year ended June 30, 2025 lists 17 people; 0 received compensation from the organization.
- How much revenue does SECOND PRESBYTERIAN CHURCH FOUNDATION INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,923,077, expenses of $2,554,747 and total assets of $45,904,233 at year end.
Other nonprofits in MEMPHIS
- AMERICAN LEBANESE SYRIAN ASSOC CHAR INC EIN 35-1044585 · last filed 990 for 2025
- JEWISH FOUNDATION OF MEMPHIS EIN 62-1618399 · last filed 990 for 2025
- BELZ 2008 FOUNDATION EIN 26-2757524 · last filed 990 for 2025
- VINE CHRISTIAN ACADEMY INC EIN 92-3519243 · last filed 990 for 2025
- FUNDAMENTAL BAPTIST WORLD-WIDE MISSION INC EIN 62-1603193 · last filed 990 for 2025
- NORTH AMERICAN BANGLADESHI ISLAMIC COMMUNITY EIN 62-1531289 · last filed 990 for 2024
- DISCIPLE MAKERS NETWORK EIN 45-2733655 · last filed 990 for 2024
- EMMANUEL CENTER INC EIN 46-3205566 · last filed 990 for 2024