Gilliland Family Fund Inc

EIN 31-1695430 • 501(c)3 • Memphis, TN

Profile

The primary exempt purpose of the organization is to assist the community foundation of greater memphis, inc. In carrying out its charitable mission.

1900 Union AvenueMemphis, TN 38112

www.cfgm.org

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.

501(c)3 • $10M-$25M nonprofits • Source year 2025

0.00x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

99%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

$455,196

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

581%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

5394%

Faster revenue growth than 100% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets5th percentile

Assets

$10,840,100

Up $9,248,571 (+581%) from 2024

Liabilities

Flat

Flat from 2024

Net Assets

$10,840,100

Up $9,248,571 (+581%) from 2024

Operations

Liabilities / Revenue7th percentile Net Margin99th percentile

Revenue

$9,296,383

Up $9,127,172 (+5394%) from 2024

Expenses

Down

$69,205

Down $191,084 (-73%) from 2024

Net Income

$9,227,178

Up $9,318,256 (+10231%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

Highlighted filing

2025

Assets$10,840,100

Liabilities$0

Net Assets$10,840,100

Open 2025 Filing

Operations Trend

Revenue Growth100th percentile

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

Highlighted filing

2025

Revenue$9,296,383

Expenses$69,205

Net Income$9,227,178

Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $10,840,100
Liabilities: $0
Net assets: $10,840,100
Revenue: $9,296,383
Expenses: $69,205
Net income: $9,227,178

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$10.8	$0.00	$10.8	$9.30	$0.07	$9.23
2024Detailed filing. Detailed filing data is available for this year.	$1.59	$0.00	$1.59	$0.17	$0.26	$0.09
2023Detailed filing. Detailed filing data is available for this year.	$1.57	$0.00	$1.56	$0.02	$0.22	$0.21
2022Detailed filing. Detailed filing data is available for this year.	$1.77	$0.00	$1.77	$0.43	$0.50	$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.14	$0.00	$2.14	$1.09	$0.40	$0.70
2016Detailed filing. Detailed filing data is available for this year.	$0.27	$0.00	$0.27	$0.21	$0.16	$0.06

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: May 1, 2024 to Apr 30, 2025
Signed: Aug 12, 2025
Return Version: 2024v5.2
Gross Receipts: $9,296,383

Mission and Program Overview

Mission

The primary exempt purpose of the organization is to assist the community foundation of greater memphis, inc. In carrying out its charitable mission.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Investments Other Securities	$1,591,529	$10,840,100	▲ $9,248,571
Total Assets	$1,591,529	$10,840,100	▲ $9,248,571
Liabilities
Total Liabilities	$0	$0	→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$1,591,529	$10,840,100	▲ $9,248,571
Total Net Assets Fund Balance	$1,591,529	$10,840,100	▲ $9,248,571
Total Liabilities and Net Assets / Fund Balance	$1,591,529	$10,840,100	▲ $9,248,571

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Securities	$2,686,734	-	-

Compensation and Service Providers

Top Officer Pay89th percentile

Employees

Name	Title	Other	Total
Amy Beth Dudley	Director	$129,301	$129,301

Board Members and Trustees

Name	Title
James S Gilliland Jr	Chairman
Robert M Fockler	President
Katherine G Connell	Director
Liz Gilliland	Director
Veronica Jamison	Director
Barbara S Mora	Secretary/treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $9,116,479
Program Service Revenue: $0
Investment Income: $179,904
Other Revenue: $0
All Other Contributions: $9,116,479
Change in Net Assets: $9,227,178

Noncash Contribution Practices

Property subject to holding requirements: No
Reviewed unusual noncash gifts: No
Third parties used for noncash contributions: No

Noncash Contributions

Contribution Type	Contribution Count	Reported Amount	Valuation Method
Securities Publicly Traded	8	$9,116,479	Fair Market Value (FMV) of Property
Total Noncash Contributions	8	$9,116,479	-

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$68,205
Grants and Similar Amounts Paid	$1,000
Professional Fundraising Fees	$0
Salaries, Compensation, and Employee Benefits	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Fees for Services Management	$40,047	-	-	$40,047
Fees for Service Investment Mgmnt Fees	-	$25,018	-	$25,018
Fees for Services Accounting	-	$3,140	-	$3,140
Grants to Domestic Orgs	$1,000	-	-	$1,000
Total Functional Expenses	$41,047	$28,158	$0	$69,205

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Community Foundation Realty Inc	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
Community Foundation of Greater Memphis Inc	Memphis, TN	To Serve as a Community Foundation for Memphis and the Mid-south Vicinity.	501(c)(3)	Line 7	No
March Foundation	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
Memphis-plough Community Foundation	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
Porter-leath Early Childhood Foundation	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
The Canale Foundation Inc	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
The Clarence Day Foundation	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
The Dunavant Foundation	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
The Martin Foundation Ii Inc	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
The Pictsweet Foundation	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No
The Turley Foundation Inc	Memphis, TN	Assist the Community Foundation of Greater Memphis, Inc.	501(c)(3)	Line 12a, I	No

Transactions with Related Organizations

Organization	Type	Method	Amount
Community Foundation of Greater Memphis Inc	M	Cash	$40,047

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
Business relationship with 35% controlled entity: No
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: Yes
Other officer compensation reviewed: Yes
Conflict-of-interest policy: Yes
Audited financial statements prepared: Yes
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“James gilliland, jr., katherine g. Connell, liz gilliland and lucia gilliland have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“The foundation distributes the form 990 to its directors via email; however, due to time constraints, the form is reviewed by the board after filing. The directors then have the opportunity to review the filing and respond to the treasurer with any questions or concerns. If the treasurer does not receive any inquiries after a reasonable period of time then he will consider this as approval of the form 990.”

Form 990, Part VI, Section B, Line 12C

“The policy is provided to all directors, principal officers, and top management annually. They are asked to sign a statement affirming that they have received a copy of the policy, have read and understand the policy, and agree to comply with the policy. The board is also surveyed for any issues. In the event of a potential conflict during the year, the interested person shall recuse himself/herself from all discussions and vote on the matter.”

Form 990, Part VI, Section B, Line 15

“Key personnel in support of the foundation are employees of the community foundation of greater memphis ("cfgm"), the supported organization, and are subject to the compensation and personnel policies of cfgm. Cfgm consistently reviews and documents its compensation structure to ensure reasonableness.”

Form 990, Part VI, Section C, Line 19

“The foundation's form 990 is maintained in the organization's office and is available upon request. Additionally, it is also available on the web site www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name: Gilliland Family Fund Inc
EIN: 31-1695430
Phone: 9017284600
Address: 1900 UNION AVENUE, MEMPHIS, TN 38112

Signing Officer

Name: Robert M Fockler
Title: President
Phone: 9017284600
Signed: 2025-08-12
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Robert M Fockler
Formed: 2000
Legal Domicile: Tn
Voting Board Members: 7
Independent Board Members: 3
Employees: 0
Volunteers: 7

Preparer

Firm: Elliott Davis Advisory LLC
Address: 500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer: Carson Davis
Phone: 7043338881

Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed.”

Financial Statement Notes

PART X, LINE 2:

“The foundation has been determined to be exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code as evidenced by a determination letter dated august 22, 1990. Additionally, the foundation has been determined to be an organization that is not a private foundation. The foundation has determined that it does not have any material unrecognized tax positions as of april 30, 2025 or 2024.”

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

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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd	0	0
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd	0	0
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd	0	1
IRS990ScheduleA/OtherSupportSumAmt	0	0
IRS990ScheduleA/SupportedOrganizationsCnt	0	1
IRS990ScheduleA/SupportedOrganizationsTotalCnt	0	1
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	0	581723645
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd	0	1
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd	0	7
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt	0	0
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt	0	40047
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt	0	COMMUNITY FOUNDATION OF GREATER MEMPHIS INC
IRS990ScheduleA/SupportingOrganization509a3Ind	0	X
IRS990ScheduleA/SupportingOrgType1Ind	0	X
IRS990ScheduleA/SupportSumAmt	0	40047
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990/ScheduleBRequiredInd	0	1
IRS990ScheduleD/FootnoteTextInd	0	X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt	0	8153366
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt	1	2686734
IRS990ScheduleD/OtherSecuritiesGrp/Desc	0	INVESTMENT IN CFGM BALANCED POOL
IRS990ScheduleD/OtherSecuritiesGrp/Desc	1	INVESTMENT IN GERBER TAYLOR POOL
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd	0	F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd	1	F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	THE FOUNDATION HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS EVIDENCED BY A DETERMINATION LETTER DATED AUGUST 22, 1990. ADDITIONALLY, THE FOUNDATION HAS BEEN DETERMINED TO BE AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE FOUNDATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX POSITIONS AS OF APRIL 30, 2025 OR 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	0
IRS990ScheduleD/TotalBookValueSecuritiesAmt	0	10840100
IRS990ScheduleJ/AnyNonFixedPaymentsInd	0	0
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd	0	0
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd	0	0
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd	0	0
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd	0	0
IRS990ScheduleJ/EquityBasedCompArrngmInd	0	0
IRS990ScheduleJ/InitialContractExceptionInd	0	0
IRS990/ScheduleJRequiredInd	0	1
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt	0	404717
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt	1	221650
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt	2	168105
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	0	22165
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	1	22165
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	2	16811
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt	0	28314
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt	1	8378
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt	2	17201
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	0	ROBERT M FOCKLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	1	BARBARA S MORA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	2	VERONICA JAMISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt	0	PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt	1	SECRETARY/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt	2	DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt	2	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt	0	455196
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt	1	252193
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt	2	202117
IRS990ScheduleJ/SeverancePaymentInd	0	0
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd	0	0
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd	0	0
IRS990ScheduleM/Form8283ReceivedCnt	0	0
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd	0	0
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt	0	8
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt	0	FMV OF PROPERTY
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd	0	X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt	0	9116479
IRS990ScheduleM/ThirdPartiesUsedInd	0	0
IRS990/ScheduleORequiredInd	0	1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	JAMES GILLILAND, JR., KATHERINE G. CONNELL, LIZ GILLILAND AND LUCIA GILLILAND HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	THE FOUNDATION DISTRIBUTES THE FORM 990 TO ITS DIRECTORS VIA EMAIL; HOWEVER, DUE TO TIME CONSTRAINTS, THE FORM IS REVIEWED BY THE BOARD AFTER FILING. THE DIRECTORS THEN HAVE THE OPPORTUNITY TO REVIEW THE FILING AND RESPOND TO THE TREASURER WITH ANY QUESTIONS OR CONCERNS. IF THE TREASURER DOES NOT RECEIVE ANY INQUIRIES AFTER A REASONABLE PERIOD OF TIME THEN HE WILL CONSIDER THIS AS APPROVAL OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	THE POLICY IS PROVIDED TO ALL DIRECTORS, PRINCIPAL OFFICERS, AND TOP MANAGEMENT ANNUALLY. THEY ARE ASKED TO SIGN A STATEMENT AFFIRMING THAT THEY HAVE RECEIVED A COPY OF THE POLICY, HAVE READ AND UNDERSTAND THE POLICY, AND AGREE TO COMPLY WITH THE POLICY. THE BOARD IS ALSO SURVEYED FOR ANY ISSUES. IN THE EVENT OF A POTENTIAL CONFLICT DURING THE YEAR, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	KEY PERSONNEL IN SUPPORT OF THE FOUNDATION ARE EMPLOYEES OF THE COMMUNITY FOUNDATION OF GREATER MEMPHIS ("CFGM"), THE SUPPORTED ORGANIZATION, AND ARE SUBJECT TO THE COMPENSATION AND PERSONNEL POLICIES OF CFGM. CFGM CONSISTENTLY REVIEWS AND DOCUMENTS ITS COMPENSATION STRUCTURE TO ENSURE REASONABLENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	THE FOUNDATION'S FORM 990 IS MAINTAINED IN THE ORGANIZATION'S OFFICE AND IS AVAILABLE UPON REQUEST. ADDITIONALLY, IT IS ALSO AVAILABLE ON THE WEB SITE WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd	0	0
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd	0	0
IRS990ScheduleR/AssetSaleToOtherOrgInd	0	0
IRS990ScheduleR/DivRelatedOrganizationInd	0	0
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd	0	0
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd	0	1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	0	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	1	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	2	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	3	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	4	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	5	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	6	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	7	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	8	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	9	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd	10	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	0	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	1	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	2	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	3	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	4	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	5	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	6	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	7	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	8	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	9	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd	10	N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	0	COMMUNITY FOUNDATION OF GREATER MEMPHIS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	1	THE CANALE FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	2	COMMUNITY FOUNDATION REALTY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	3	THE CLARENCE DAY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	4	THE DUNAVANT FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	5	THE MARTIN FOUNDATION II INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	6	MARCH FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	7	MEMPHIS-PLOUGH COMMUNITY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	8	THE PICTSWEET FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	9	PORTER-LEATH EARLY CHILDHOOD FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	10	THE TURLEY FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	0	581723645
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	1	621670425
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	2	621493663
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	3	621441490
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	4	581528504
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	5	831489207
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	6	311654850
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	7	237047899
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	8	621248225
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	9	201045305
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	10	621557849
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	0	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	1	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	2	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	3	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	4	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	5	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	6	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	7	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	8	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	9	501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	10	501(C)(3)

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