Robert L & Kathrina H Maclellan Founda Foundation

EIN 23-7159802 • Chattanooga, TN

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820 Broad Street 300Chattanooga, TN 37402-2604

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$50M-$100M nonprofits • Source year 2024

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$50M-$100M nonprofits • Source year 2024

-75%

Higher net margin than 5% of similar nonprofits.

$50M-$100M nonprofits • Source year 2024

$292,156

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

$50M-$100M nonprofits • Source year 2024

-3.6%

Faster asset growth than 15% of similar nonprofits.

$50M-$100M nonprofits • Annualized from 2023 to 2024

-65%

Faster revenue growth than 3% of similar nonprofits.

$50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets12th percentile

Assets

$54,035,930

Up $1,414,892 (+2.7%) from 2022

Liabilities

Flat

Flat from 2022

Net Assets

$54,035,930

Up $1,414,892 (+2.7%) from 2022

Operations

Liabilities / Revenue13th percentile Net Margin5th percentile

Revenue

$2,697,737

Up $2,117,829 (+365%) from 2022

Expenses

$4,709,372

Up $165,170 (+3.6%) from 2022

Net Income

-$2,011,635

Up $1,952,659 (+49%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$54,035,930

Liabilities$0

Net Assets$54,035,930

Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$2,697,737

Expenses$4,709,372

Net Income-$2,011,635

Open 2024 Filing

Filings

Most recent year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $54,035,930
Liabilities: $0
Net assets: $54,035,930
Revenue: $2,697,737
Expenses: $4,709,372
Net income: -$2,011,635

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$54.0	$0.00	$54.0	$2.70	$4.71	$2.01
2022Detailed filing. Detailed filing data is available for this year.	$52.6	$0.00	$52.6	$0.58	$4.54	$3.96
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$56.8	$0.19	$56.6	$16.8	$3.85	$13.0
2020Detailed filing. Detailed filing data is available for this year.	$43.6	$0.00	$43.6	$0.96	$4.58	$3.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$47.2	$0.00	$47.2	$2.87	$4.37	$1.50
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$50.1	$0.00	$50.1	$3.30	$3.38	$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$50.2	$0.00	$50.2	$1.22	$4.19	$2.97

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Nov 17, 2025
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay51st percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
ROBERT H MACLELLAN	Chairman	FT	$244,873	$47,283	$292,156
REID A MACLELLAN	Vice Chair & Secretary	-	$0	$9,980	$9,980
ROBERT BOSWORTH	Director Emeritus	-	$0	-	-
ROBERT C DIVINE	Trustee	-	$0	-	-
RON BUBBA HELVESTON	Trustee	-	$0	-	-
DON HOLWERDA	Trustee, Governance Committee Chair	-	$0	-	-
ROBERT BOB MARSHALL	Trustee	-	$0	-	-
TYLER SIIRA	Treasurer, Finance/Audit Committee CHA	-	$0	-	-
BART ROLEN	Trustee	-	$0	-	-
LARA MUNFORD-SHIELDS	Trustee	-	$0	-	-
JERRY STAUFFER	Trustee	-	$0	-	-

Grants and Assistance

Foundation Grants and Related Investments

Type	Recipient	Purpose	Status	Location	Amount
Paid Grant	CHATTANOOGA CHAMBER FOUNDATION	FOR EDUCATION OF YOUTH AND CHILDREN.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$350,000
Paid Grant	KING UNIVERSITY	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	BRISTOL, TN, US	$320,000
Paid Grant	UNITED METHODIST NEIGHBORHOOD CENTERS INC	FOR HOLISTIC COMMUNITY OUTREACH AND DEVELOPMENT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$300,000
Paid Grant	HAMILTON COUNTY SCHOOLS FOUNDATION	FOR EDUCATION OF YOUTH AND CHILDREN.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$150,000
Paid Grant	NORTHSIDE NEIGHBORHOOD HOUSE	FOR OUTREACH TO THE INDIGENT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$150,000
Paid Grant	THE MACLELLAN FOUNDATION (SCOTLAND)	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CLEARWATER, FL, US	$131,325
Paid Grant	AAA WOMENS SERVICES INC	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$100,000
Paid Grant	CHATTANOOGA FC FOUNDATION	FOR HOLISTIC COMMUNITY OUTREACH AND DEVELOPMENT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$100,000
Paid Grant	LIFESPRING COMMUNITY HEALTH	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$100,000
Paid Grant	EAST LAKE EXPRESSION ENGINE	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$80,000
Paid Grant	METROPOLITAN MINISTRIES	FOR OUTREACH TO FAMILIES.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$80,000
Paid Grant	FCA - CHATTANOOGA AREA	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	HIXSON, TN, US	$75,000
Paid Grant	LA PAZ DE DIOS	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$75,000
Paid Grant	ON POINT	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	HIXSON, TN, US	$75,000
Paid Grant	PURPOSE POINT COMMUNITY RESOURCE CENTER INC	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$75,000
Paid Grant	SIGNAL CENTERS	FOR OUTREACH TO FAMILIES.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$75,000
Paid Grant	THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$75,000
Paid Grant	UNITED WAY OF GREATER CHATTANOOGA	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$75,000
Paid Grant	YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN CHATTANOOGA	FOR OUTREACH TO YOUTH AND CHILDREN.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$75,000
Paid Grant	CEF OF TENNESSEE INC GREATER CHATTANOOGA CHAPTER	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$70,000
Paid Grant	FAITH CO-OP	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$70,000
Paid Grant	FIRST THINGS FIRST INC	FOR OUTREACH TO FAMILIES.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$70,000
Paid Grant	BIG BROTHERS BIG SISTERS OF GREATER CHATTANOOGA	FOR EDUCATION OF YOUTH AND CHILDREN.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$50,000
Paid Grant	CHATTANOOGA YOUTH NETWORK DBA ONE HUNDRED YEARS	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$50,000
Paid Grant	LAUNCH	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$50,000
Paid Grant	BETHEL BIBLE VILLAGE	FOR EDUCATION OF YOUTH AND CHILDREN.	501(C)(3) PUBLIC CHA	HIXSON, TN, US	$40,000
Paid Grant	MISSION INCREASE	FOR BUILDING ORGANIZATIONAL CAPACITY.	501(C)(3) PUBLIC CHA	TIGARD, OR, US	$35,000
Paid Grant	TEACH FOR AMERICA NASHVILLE-CHATTANOOGA	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	ATLANTA, GA, US	$30,000
Paid Grant	SAMARITAN'S PURSE	FOR TRAINING CHARITABLE VOLUNTEERS.	501(C)(3) PUBLIC CHA	BOONE, NC, US	$25,000
Paid Grant	THE HOUSE UNIVERSITY MINISTRIES OF CHATTANOOGA	FOR SPIRITUAL FORMATION AND EDUCATION.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$14,000
Paid Grant	HOPE INTERNATIONAL	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	LANCASTER, PA, US	$10,000
Paid Grant	COMMUNITY FOUNDATION OF GREATER CHATTANOOGA INC	FOR EDUCATION OF YOUTH AND CHILDREN.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$6,000
Paid Grant	BIG BROTHERS BIG SISTERS OF GREATER CHATTANOOGA	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$5,000
Paid Grant	MISSION INCREASE	FOR BUILDING ORGANIZATIONAL CAPACITY.	501(C)(3) PUBLIC CHA	TIGARD, OR, US	$5,000
Paid Grant	PUBLIC SCHOOL BIBLE STUDY COMMITTEE	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$5,000
Paid Grant	SOZO CHATTANOOGA INC	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$5,000
Paid Grant	MISSION INCREASE	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	TIGARD, OR, US	$2,500
Paid Grant	HUMANE EDUCATIONAL SOCIETY OF CHATTANOOGA TENN	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$2,000
Paid Grant	CAMPUS CRUSADE FOR CHRIST INC	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	ORLANDO, FL, US	$1,000
Paid Grant	HEBER SPRINGS HUMANE SOCIETY	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	HEBER SPRINGS, AZ, US	$1,000
Paid Grant	HOPE FELLOWSHIP PRESBYTERIAN CHURCH	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	HARRAH, WA, US	$1,000
Paid Grant	MARION COUNTY RESOURCE CONNECTION	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	JASPER, TN, US	$1,000
Paid Grant	PCA MISSION TO NORTH AMERICA	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHARLOTTE, NC, US	$1,000
Paid Grant	REFORMED UNIVERSITY MINISTRIES	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHARLOTTE, NC, US	$1,000
Paid Grant	SEE JESUS NET	FOR EDUCATION OF YOUTH AND CHILDREN.	501(C)(3) PUBLIC CHA	TELFORD, PA, US	$1,000
Paid Grant	ST JUDE CHILDREN'S RESEARCH HOSPITAL	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	MEMPHIS, TN, US	$1,000
Paid Grant	UNITED METHODIST NEIGHBORHOOD CENTERS INC	FOR GENERAL OPERATING SUPPORT.	501(C)(3) PUBLIC CHA	CHATTANOOGA, TN, US	$1,000

Filing and Contact Details

Filer

Filer Name: Robert L & Kathrina H Maclellan Founda
EIN: 23-7159802
Phone: 4237551857
Address: 820 BROAD STREET 300, CHATTANOOGA, TN 37402-2604

Signing Officer

Name: Robert H Maclellan
Title: President
Phone: 4237551857
Signed: 2025-11-17
Discuss with paid preparer: Yes

Preparer

Firm: Amy Thomas
Address: 412 BRADY POINT RD, SIGNAL MOUNTAIN, TN 37377
Preparer: Amy Thomas
Phone: 2055340209

Raw XML AppendixShowing 400 of 1,218 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
AccountingFeesSchedule/AccountingFeesDetail/Amt	0	15800
AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt	0	ACCOUNTING
AccountingFeesSchedule/AccountingFeesDetail/DisbursementsCharitablePrpsAmt	0	11850
AccountingFeesSchedule/AccountingFeesDetail/NetInvestmentIncomeAmt	0	3950
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	0	2012-12-27
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	1	2013-02-11
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	2	2013-01-16
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	3	2013-02-12
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	4	2013-03-13
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	5	2013-07-30
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	6	2015-11-03
DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt	7	2016-12-12
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	0	SL
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	1	SL
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	2	200DB
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	3	200DB
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	4	200DB
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	5	200DB
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	6	200DB
DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt	7	200DB
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	0	458748
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	1	26878
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	2	7871
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	3	1144
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	4	771
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	5	1083
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	6	1500
DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt	7	1329
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	0	11763
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	1	689
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	2	0
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	3	0
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	4	0
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	5	0
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	6	0
DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt	7	0
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	0	39.000000000000
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	1	39.000000000000
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	2	7.000000000000
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	3	7.000000000000
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	4	7.000000000000
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	5	5.000000000000
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	6	7.000000000000
DepreciationSchedule/DepreciationPropertyGrp/LifeRt	7	5.000000000000
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	0	0
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	1	0
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	2	0
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	3	0
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	4	0
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	5	0
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	6	0
DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt	7	0
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	0	134310
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	1	6890
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	2	6850
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	3	996
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	4	673
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	5	1023
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	6	1427
DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt	7	1277
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	0	820 BROAD STREET - 4TH FLOOR CONDO
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	1	RENOVATIONS
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	2	FURNITURE
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	3	FURNITURE
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	4	FURNITURE
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	5	DELL OUTLET LAPTOP
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	6	CABINET
DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc	7	DELL OUTLET LAPTOP
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/AssetDesc	0	UNRELATED BUSINESS INCOME CAPITAL GAINS FROM PARTNERSHIPS
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/AssetDesc	1	UNRELATED BUSINESS INCOME CAPITAL GAINS FROM PARTNERSHIPS
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/BasisMethodTxt	0	COST
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/BasisMethodTxt	1	COST
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/GrossSalesPriceAmt	0	749
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/GrossSalesPriceAmt	1	1868
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/HowAcquiredTxt	0	PURCHASED
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/HowAcquiredTxt	1	PURCHASED
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/SalesExpenseAmt	0	0
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/SalesExpenseAmt	1	0
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/TotalNetAmt	0	749
GainLossSaleOtherAssetsSch/GainLossSaleOtherAssetGrp/TotalNetAmt	1	1868
GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc	0	PART VIII, LINE 1
GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc	1	FORM 990-PF, PART VII-A, LINE 12
GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt	0	INFORMATION ABOUT OFFICERS
GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt	1	DONOR ADVISED FUNDS
GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt	0	ROBERT L. & KATHRINA H. MACLELLAN FOUNDATION HAS NO EMPLOYEES BUT REIMBURSES THE MACLELLAN FOUNDATION, INC. FOR ITS SHARE OF DIRECT EMPLOYEE EXPENSES AS WELL AS ANY INCIDENTAL EXPENSES. SERVICES WHICH WERE GENERALLY PROVIDED BY ROBERT H. MACLELLAN, JEREE SKEEN, TYLER HARR AND TONYA WHITMAN WERE FOR VARYING PERCENTAGES OF TIMES. THE ONLY ABOVE MENTIONED PERSON WHO DEVOTES 100% OF HIS TIME TO ROBERT L. & KATHRINA H. MACLELLAN FOUNDATION IS ROBERT H. MACLELLAN.
GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt	1	THE FOUNDATION HOLDS DONOR ADVISED FUND AT CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION (DBA THE GENEROSITY TRUST), EIN# 62-1536731; HOWEVER NO DISTRIBUTIONS WERE MADE TO THE FUND DURING 2024. THE FOUNDATION RETAINED ADVISORY PRIVILEGES. CHATTANOOGA CHRISTIAN COMMUNITY FOUNDATION ("CCCF") IS A SECTION 509(A)(1) ORGANIZATION AS REFERRED TO IN SECTION 170(B)(1)(A)(VI). THE ENTIRE AMOUNT WAS TREATED AS A QUALIFYING DISTRIBUTION IN PART XV, LINE 3, CONTRIBUTIONS, GIFTS, GRANTS PAID. THE DONOR-ADVISED FUND AGREEMENT INCLUDES THE FOLLOWING:"CCCF SHALL RECEIVE, REVIEW AND CONSIDER WRITTEN RECOMMENDATIONS FROM THE COMMITTEE CONCERNING GRANTS MADE FROM THE FUND AND ANY CONDITIONS WHICH SHOULD BE PLACED UPON SUCH GRANTS. THE FINAL DECISION CONCERNING SUCH MATTERS SHALL BE MADE BY THE BOARD OF DIRECTORS OF CCCF." "NO INCOME OR PRINCIPAL OF THE FUND SHALL BE USED FOR ANY PURPOSE OR PAID TO ANY BENEFICIARY IF SUCH USE OR PAYMENT WOULD NOT BE PERMITTED BY THE INTERNAL REVENUE CODE (THE "CODE") OR REGULATIONS THEREUNDER FOR AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE, TO WHICH CONTRIBUTIONS ARE DEDUCTIBLE UNDER SECTION 170(C)(2) OF THE CODE."
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	0	12840135
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	1	9874669
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	2	3379804
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	0	14215628
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	1	13514724
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	2	4066636
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	0	FIDELITY 8213 - CORPORATE STOCK
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	1	FIDELITY 8166 - CORPORATE STOCK
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	2	FIDELITY 8212 - CORPORATE STOCK
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	0	1076393
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	1	737422
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	2	408476
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	3	1253049
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	4	10923942
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	5	511875
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	6	97995
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	7	271835
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	8	819602
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	9	1186313
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	10	99736
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	11	100000
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	12	21457
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	13	100000
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	14	284180
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	15	24953
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	16	499991
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	17	123085
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	18	8473407
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	19	48551
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	20	148650
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	21	70000
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	22	100000
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	23	50205
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	0	ARORA EQUITY PARTNERS VI-A LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	1	DAVIDSON KEMPNER
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	2	HARLAN SPECIAL OPPORTUNITIES FUND III
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	3	HYBRID EQUITY FUND, LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	4	IMPACT WORLD EQUITY FUND, LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	5	LIGHT STREET BEACON I, L.P.
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	6	LIGHT STREET BEACON CO-INVEST 3 LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	7	RESOLUTE CAPITAL FKA TENTH STREET FUND III LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	8	RESOLUTE CAPITAL PARTNERS FUND IV
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	9	SIGNIA VENTURE PARTNERS III, LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	10	SERIES 1 OF VALOR BRAZIL I LLC
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	11	VALOR DICOMPLICA I, LLC
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	12	VALOR GYMPASS II, LLC
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	13	NIBO B FUND I, A SERIES OF VALOR VENTURE FUND SYNDICATES, LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	14	VALOR VENTURE FUND
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	15	NANOTRONICS SR C PREFERRED STOCK
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	16	NANOTRONICS SR D PREFERRED STOCK
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	17	PORTFOLIO ADV SECOND FUND III
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	18	TTC MULTI STRAT FUND
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	19	VALOR GYM SERIES D
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	20	VALOR SONTRA
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	21	VALOR PIPEFY SERIES B
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	22	VALOR PIPEFY
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	23	VALOR CARGOX
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	0	1629398
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	1	186355
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	2	533365
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	3	1464220
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	4	11269464
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	5	414133
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	6	106712
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	7	304675
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	8	788610
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	9	1213677
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	10	0
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	11	185819
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	12	0
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	13	98667
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	14	1698596
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	15	499991
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	16	24953
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	17	1361019
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	18	9663872
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	19	242
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	20	409510
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	21	178855
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	22	944380
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	23	255900
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	0	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	1	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	2	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	3	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	4	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	5	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	6	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	7	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	8	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	9	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	10	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	11	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	12	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	13	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	14	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	15	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	16	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	17	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	18	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	19	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	20	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	21	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	22	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	23	AT COST
IRS990PF/AnalysisIncomeProducingActyGrp/DividendsAndInterestFromSecDtl/ExclusionAmt	0	1132734
IRS990PF/AnalysisIncomeProducingActyGrp/DividendsAndInterestFromSecDtl/ExclusionCd	0	14
IRS990PF/AnalysisIncomeProducingActyGrp/GainSalesAstOthThanInvntryGrp/BusinessCd	0	525990
IRS990PF/AnalysisIncomeProducingActyGrp/GainSalesAstOthThanInvntryGrp/ExclusionAmt	0	618165
IRS990PF/AnalysisIncomeProducingActyGrp/GainSalesAstOthThanInvntryGrp/ExclusionCd	0	18
IRS990PF/AnalysisIncomeProducingActyGrp/GainSalesAstOthThanInvntryGrp/UnrelatedBusinessTaxblIncmAmt	0	2617
IRS990PF/AnalysisIncomeProducingActyGrp/NetRntlIncmReNotDebtFincdProp/ExclusionAmt	0	10874
IRS990PF/AnalysisIncomeProducingActyGrp/NetRntlIncmReNotDebtFincdProp/ExclusionCd	0	16
IRS990PF/AnalysisIncomeProducingActyGrp/OtherInvestmentIncomeGrp/BusinessCd	0	525990
IRS990PF/AnalysisIncomeProducingActyGrp/OtherInvestmentIncomeGrp/ExclusionAmt	0	878850
IRS990PF/AnalysisIncomeProducingActyGrp/OtherInvestmentIncomeGrp/ExclusionCd	0	14
IRS990PF/AnalysisIncomeProducingActyGrp/OtherInvestmentIncomeGrp/UnrelatedBusinessTaxblIncmAmt	0	54497
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/BusinessCd	0	525990
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	0	UNRELATED BUSINESS INCOME
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	1	ORDINARY INCOME THROUGH PARTNERSHIPS
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	2	ROYALTY INCOME THROUGH PARTNERSHIPS - SCH ATTACHED
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	3	OTHER PORTFOLIO INCOME THROUGH PARTNERSHIPS
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	4	OTHER INCOME THROUGH PARTNERSHIPS - SCH ATTACHED
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	5	RENTAL INCOME THROUGH PARTNERSHIPS - SCH ATTACHED
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	6	OTHER MISC INCOME
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/ExclusionCd	0	14
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/ExclusionCd	1	14
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/ExclusionCd	2	14
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/ExclusionCd	3	14
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/ExclusionCd	4	16
IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/ExclusionCd	5	14
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/ExclusionAmt	0	2640623
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/RelatedOrExemptFunctionIncmAmt	0	0
IRS990PF/AnalysisIncomeProducingActyGrp/SubtotalsIncmProducingActyGrp/UnrelatedBusinessTaxblIncmAmt	0	57114
IRS990PF/AnalysisIncomeProducingActyGrp/TotalIncomeProducingActyAmt	0	2697737
IRS990PF/AnalysisOfRevenueAndExpenses/AccountingFeesChrtblPrpsAmt	0	11850
IRS990PF/AnalysisOfRevenueAndExpenses/AccountingFeesNetInvstIncmAmt	0	3950
IRS990PF/AnalysisOfRevenueAndExpenses/AccountingFeesRevAndExpnssAmt	0	15800
IRS990PF/AnalysisOfRevenueAndExpenses/CapGainNetIncmNetInvstIncmAmt	0	618165
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstDsbrsChrtblAmt	0	235078
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstNetInvstIncmAmt	0	9795
IRS990PF/AnalysisOfRevenueAndExpenses/CompOfcrDirTrstRevAndExpnssAmt	0	244873
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt	0	3014825
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt	0	3014825
IRS990PF/AnalysisOfRevenueAndExpenses/DeprecAndDpltnNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/DeprecAndDpltnRevAndExpnssAmt	0	12452
IRS990PF/AnalysisOfRevenueAndExpenses/DividendsNetInvstIncmAmt	0	1132734
IRS990PF/AnalysisOfRevenueAndExpenses/DividendsRevAndExpnssAmt	0	1132734
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt	0	-2011635
IRS990PF/AnalysisOfRevenueAndExpenses/GrossRentsNetInvstIncmAmt	0	10874
IRS990PF/AnalysisOfRevenueAndExpenses/GrossRentsRevAndExpnssAmt	0	10874
IRS990PF/AnalysisOfRevenueAndExpenses/GrossSalesPriceAmt	0	15058472
IRS990PF/AnalysisOfRevenueAndExpenses/InterestDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/InterestNetInvstIncmAmt	0	58399
IRS990PF/AnalysisOfRevenueAndExpenses/InterestRevAndExpnssAmt	0	58399
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesDsbrsChrtblAmt	0	2859
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesRevAndExpnssAmt	0	2859
IRS990PF/AnalysisOfRevenueAndExpenses/NetGainSaleAstRevAndExpnssAmt	0	620782
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt	0	2001524
IRS990PF/AnalysisOfRevenueAndExpenses/NetRentalIncomeOrLossAmt	0	10874
IRS990PF/AnalysisOfRevenueAndExpenses/OccupancyDsbrsChrtblAmt	0	30079
IRS990PF/AnalysisOfRevenueAndExpenses/OccupancyNetInvstIncmAmt	0	3342
IRS990PF/AnalysisOfRevenueAndExpenses/OccupancyRevAndExpnssAmt	0	33421
IRS990PF/AnalysisOfRevenueAndExpenses/OthEmplSlrsWgsDsbrsChrtblAmt	0	257078
IRS990PF/AnalysisOfRevenueAndExpenses/OthEmplSlrsWgsNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/OthEmplSlrsWgsRevAndExpnssAmt	0	257078
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesDsbrsChrtblAmt	0	281745
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesNetInvstIncmAmt	0	300687
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesRevAndExpnssAmt	0	589065
IRS990PF/AnalysisOfRevenueAndExpenses/OtherIncomeNetInvstIncmAmt	0	878850
IRS990PF/AnalysisOfRevenueAndExpenses/OtherIncomeRevAndExpnssAmt	0	933347
IRS990PF/AnalysisOfRevenueAndExpenses/OtherProfFeesDsbrsChrtblAmt	0	30097
IRS990PF/AnalysisOfRevenueAndExpenses/OtherProfFeesNetInvstIncmAmt	0	255917
IRS990PF/AnalysisOfRevenueAndExpenses/OtherProfFeesRevAndExpnssAmt	0	286014
IRS990PF/AnalysisOfRevenueAndExpenses/PensionEmplBnftDsbrsChrtblAmt	0	88227
IRS990PF/AnalysisOfRevenueAndExpenses/PensionEmplBnftNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/PensionEmplBnftRevAndExpnssAmt	0	88227
IRS990PF/AnalysisOfRevenueAndExpenses/ScheduleBNotRequiredInd	0	X
IRS990PF/AnalysisOfRevenueAndExpenses/TaxesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TaxesNetInvstIncmAmt	0	7009
IRS990PF/AnalysisOfRevenueAndExpenses/TaxesRevAndExpnssAmt	0	66475
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt	0	3991722
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt	0	639099
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt	0	4709372
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt	0	2640623
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt	0	2697737
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt	0	976897
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt	0	639099
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt	0	1694547
IRS990PF/AnalysisOfRevenueAndExpenses/TravConfMeetingDsbrsChrtblAmt	0	39884
IRS990PF/AnalysisOfRevenueAndExpenses/TravConfMeetingNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TravConfMeetingRevAndExpnssAmt	0	39884
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	0	10012718
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	1	2489318
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt	2	1935654
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	0	-369081
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	1	-40902
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	2	-845
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	3	207682
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	4	447061
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	5	147470
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	6	100007
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt	7	126773
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	0	-369081
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	1	-40902
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	2	-845
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	3	207682
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	4	447061
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	5	147470
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	6	100007
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt	7	126773
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	0	9643637
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	1	2448416
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	2	1934809
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	3	207682
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	4	447061
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	5	147470
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	6	100007
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt	7	126773
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	0	P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	1	P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	2	P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	3	P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd	4	P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	0	FIDELITY 8213 PUBLICLY TRADED SECURITIES
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	1	FIDELITY 8166 PUBLICLY TRADED SECURITIES
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	2	FIDELITY 8212 PUBLICLY TRADED SECURITIES
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	3	SHORT TERM CAPITAL GAINS FROM PARTNERSHIPS
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	4	LONG TERM CAPITAL GAINS FROM PARTNERSHIPS
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	5	1231 GAINS FROM PARTNERSHIPS
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	6	VALUE ACT CAPITAL INTERNATIONAL
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc	7	CAPITAL GAINS DIVIDENDS
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt	0	2024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt	1	2024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt	2	2024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt	3	2024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapitalGainNetIncomeAmt	0	618165
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt	0	-2011635
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherDecreasesAmt	0	0
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherIncreasesAmt	0	0
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt	0	54035930
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt	0	56047565
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt	0	54035930
IRS990PF/DistributableAmountGrp/DeductionFromDistributableAmt	0	0
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt	0	3222077
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt	0	3222077
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt	0	3222077
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt	0	3249898
IRS990PF/DistributableAmountGrp/RecoveriesQualfiedDistriAmt	0	0
IRS990PF/DistributableAmountGrp/TaxBasedOnInvestmentIncomeAmt	0	27821
IRS990PF/DistributableAmountGrp/TotalTaxAmt	0	27821
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/AppliedToESTaxAmt	0	59152
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/BackupWithholdingWithheldAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EsPenaltyAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EstimatedPlusOvpmtIncmTxAmt	0	86973
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExemptFrgnOrgTaxWthldAtSrceAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExtsnRequestIncomeTaxPaidAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt	0	27821
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/OverpaymentAmt	0	59152
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/RefundAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtitleATaxAmt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtotalAmt	0	27821
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxBasedOnInvestmentIncomeAmt	0	27821
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxUnderSection511Amt	0	0
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TotalPaymentsAndCreditsAmt	0	86973
IRS990PF/FMVAssetsEOYAmt	0	65539606
IRS990PF/Form990PFBalanceSheetsGrp/AdditionalPaidInCapitalBOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/AdditionalPaidInCapitalEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockBOYAmt	0	56047565
IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockEOYAmt	0	54035930
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockBOYAmt	0	27551838
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYAmt	0	26094608
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYFMVAmt	0	31796988
IRS990PF/Form990PFBalanceSheetsGrp/LandBldgEquipAccumDeprecAmt	0	165898
IRS990PF/Form990PFBalanceSheetsGrp/LandBldgEquipCostOrOtherBssAmt	0	499324
IRS990PF/Form990PFBalanceSheetsGrp/LandBOYAmt	0	345878
IRS990PF/Form990PFBalanceSheetsGrp/LandEOYAmt	0	333426
IRS990PF/Form990PFBalanceSheetsGrp/LandEOYFMVAmt	0	333426
IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind	0	X
IRS990PF/Form990PFBalanceSheetsGrp/OtherAssetsBOYAmt	0	312578
IRS990PF/Form990PFBalanceSheetsGrp/OtherAssetsEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/OtherAssetsEOYFMVAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsBOYAmt	0	27380229
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYAmt	0	27431117
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYFMVAmt	0	33232413
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningBOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstBOYAmt	0	457042
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYAmt	0	176779
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYFMVAmt	0	176779
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt	0	56047565
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt	0	54035930
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt	0	65539606
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesBOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt	0	0
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt	0	56047565
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt	0	54035930
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt	0	56047565
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt	0	54035930
IRS990PF/MethodOfAccountingCashInd	0	X
IRS990PF/MinimumInvestmentReturnGrp/AcquisitionIndebtednessAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt	0	65987776
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt	0	850720
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt	0	31654981
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt	0	989817
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt	0	33482075
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt	0	3249898
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt	0	64997959
IRS990PF/MinimumInvestmentReturnGrp/ReductionClaimedAmt	0	0
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt	0	65987776
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/AverageHrsPerWkDevotedToPosRt	0	36.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/AverageHrsPerWkDevotedToPosRt	1	36.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/AverageHrsPerWkDevotedToPosRt	2	36.00