Civic Intelligence

Rabun Gap Ns Tr Ua

EIN 58-6026048 • 501(c)3 • Orlando, FL

Profile

To provide support to the rabun gap nacoochee school

PO Box 919798Orlando, FL 32891-9798

n/A

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

7th percentile

0.00x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

18th percentile

$67,010

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

37th percentile

0.8%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

68%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$16,995,888

Up $130,709 (+0.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$16,995,888

Up $130,709 (+0.8%) from 2023

Revenue

Up

$1,132,117

Up $457,071 (+68%) from 2023

Expenses

Up

$1,004,124

Up $12,926 (+1.3%) from 2023

Net Income

Up

$127,993

Up $444,145 (+140%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $15,137,339Liabilities 2011: $0Net Assets 2011: $15,137,3392011Assets 2012: $14,941,565Liabilities 2012: $0Net Assets 2012: $14,941,5652012Assets 2013: $15,041,497Liabilities 2013: $0Net Assets 2013: $15,041,4972013Assets 2014: $16,536,660Liabilities 2014: $0Net Assets 2014: $16,536,6602014Assets 2015: $16,017,784Liabilities 2015: $0Net Assets 2015: $16,017,7842015Assets 2016: $15,413,810Liabilities 2016: $0Net Assets 2016: $15,413,8102016Assets 2017: $15,194,526Liabilities 2017: $0Net Assets 2017: $15,194,5262017Assets 2018: $16,856,607Liabilities 2018: $0Net Assets 2018: $16,856,6072018Assets 2019: $16,283,024Liabilities 2019: $0Net Assets 2019: $16,283,0242019Assets 2020: $18,223,294Liabilities 2020: $0Net Assets 2020: $18,223,2942020Assets 2021: $19,412,106Liabilities 2021: $0Net Assets 2021: $19,412,1062021Assets 2022: $17,183,319Liabilities 2022: $0Net Assets 2022: $17,183,3192022Assets 2023: $16,865,179Liabilities 2023: $0Net Assets 2023: $16,865,1792023Assets 2024: $16,995,888Liabilities 2024: $0Net Assets 2024: $16,995,8882024

Highlighted filing

2024

Assets$16,995,888
Liabilities$0
Net Assets$16,995,888

Operations Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: $263,733Expenses 2011: $1,188,114Net Income 2011: -$924,3812011Revenue 2012: $725,836Expenses 2012: $921,610Net Income 2012: -$195,7742012Revenue 2013: $932,856Expenses 2013: $832,924Net Income 2013: $99,9322013Revenue 2014: $2,361,876Expenses 2014: $863,931Net Income 2014: $1,497,9452014Revenue 2015: $370,789Expenses 2015: $889,665Net Income 2015: -$518,8762015Revenue 2016: $299,270Expenses 2016: $899,211Net Income 2016: -$599,9412016Revenue 2017: $1,086,768Expenses 2017: $912,233Net Income 2017: $174,5352017Revenue 2018: $2,198,054Expenses 2018: $928,151Net Income 2018: $1,269,9032018Revenue 2019: $340,661Expenses 2019: $916,863Net Income 2019: -$576,2022019Revenue 2020: $2,848,701Expenses 2020: $909,821Net Income 2020: $1,938,8802020Revenue 2021: $2,134,829Expenses 2021: $944,736Net Income 2021: $1,190,0932021Revenue 2022: -$1,252,184Expenses 2022: $973,237Net Income 2022: -$2,225,4212022Revenue 2023: $675,046Expenses 2023: $991,198Net Income 2023: -$316,1522023Revenue 2024: $1,132,117Expenses 2024: $1,004,124Net Income 2024: $127,9932024

Highlighted filing

2024

Revenue$1,132,117
Expenses$1,004,124
Net Income$127,993

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.0$0.00$17.0$1.13$1.00$0.13
2023Detailed filing. Detailed filing data is available for this year.$16.9$0.00$16.9$0.68$0.99$0.32
2022Detailed filing. Detailed filing data is available for this year.$17.2$0.00$17.2$1.25$0.97$2.23
2021Detailed filing. Detailed filing data is available for this year.$19.4$0.00$19.4$2.13$0.94$1.19
2020Detailed filing. Detailed filing data is available for this year.$18.2$0.00$18.2$2.85$0.91$1.94
2019Summary only. Only limited summary data is available for this year.$16.3$0.00$16.3$0.34$0.92$0.58
2018Summary only. Only limited summary data is available for this year.$16.9$0.00$16.9$2.20$0.93$1.27
2017Summary only. Only limited summary data is available for this year.$15.2$0.00$15.2$1.09$0.91$0.17
2016Summary only. Only limited summary data is available for this year.$15.4$0.00$15.4$0.30$0.90$0.60
2015Summary only. Only limited summary data is available for this year.$16.0$0.00$16.0$0.37$0.89$0.52
2014Summary only. Only limited summary data is available for this year.$16.5$0.00$16.5$2.36$0.86$1.50
2013Summary only. Only limited summary data is available for this year.$15.0$0.00$15.0$0.93$0.83$0.10
2012Summary only. Only limited summary data is available for this year.$14.9$0.00$14.9$0.73$0.92$0.20
2011Summary only. Only limited summary data is available for this year.$15.1$0.00$15.1$0.26$1.19$0.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$16,887,439
Mission and Program Overview

Mission

To provide support to the rabun gap nacoochee school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$16,865,179$16,995,888▲ $130,709
Investments in Publicly Traded Securities$15,601,213$15,442,844▼ $158,369
Savings and Temporary Cash Investments$1,263,966$1,546,574▲ $282,608
Cash and Non-Interest-Bearing Accounts-$6,470-
Total Assets$16,865,179$16,995,888▲ $130,709
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,865,179$16,995,888▲ $130,709
Total Liabilities and Net Assets / Fund Balance$16,865,179$16,995,888▲ $130,709
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Trustee$67,010$67,010
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,132,117
Other Revenue
$0
Change in Net Assets
$127,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$933,242
Salaries, Compensation, and Employee Benefits$67,010
Other Expenses$3,872
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$933,242--$933,242
Current Officers, Directors, Trustees, and Key Employees$33,505$33,505-$67,010
Fees for Services Accounting-$1,500-$1,500
Other Expenses-$90-$90
Total Functional Expenses$966,747$37,377$0$1,004,124
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rabun Gap Nacoochee SchoolRabun Gap, GA501(c)(3)Unrestricted Gift$933,242
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 Part VI Section C Line 17

Trust is not required to file a copy of form 990 with any state

Form 990, Page 6, Part VI, Line 11-description of Process for Review

An electronic copy of the return provided to trustee prior to filing

Form 990, Page 6, Part VI, Line 19

These documents are not made available to the public

Filing and Contact Details

Filer

Filer Name
Rabun Gap Ns Tr Ua
EIN
58-6026048
Phone
4045887227
Address
PO BOX 919798, ORLANDO, FL 32891-9798

Signing Officer

Name
Truist Bank
Title
Director
Phone
4045887227
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
Ga
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Ernst & Young US Llp
Address
40 WESTMINSTER ST STE 800, PROVIDENCE, RI 02903
Preparer
Richard Raleigh
Phone
4014573839
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

2023 transactions posted in 2024 of $13,626, 2024 transactions posted in 2025 of ($10,909), and rounding of ($1).

Raw XML Appendix397 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE SUPPORT TO THE RABUN GAP NACOOCHEE SCHOOL
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TRUIST BANK
IRS990/BooksInCareOfDetail/PhoneNum04045887227
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 919798
IRS990/BooksInCareOfDetail/USAddress/CityNm0ORLANDO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0328919798
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt016865179
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt016995888
IRS990/CashNonInterestBearingGrp/EOYAmt06470
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt033505
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt033505
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt067010
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0933242
IRS990/CYInvestmentIncomeAmt01132117
IRS990/CYOtherExpensesAmt03872
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0127993
IRS990/CYSalariesCompEmpBnftPaidAmt067010
IRS990/CYTotalExpensesAmt01004124
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01132117
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO PROVIDE SUPPORT TO THE RABUN GAP NACOOCHEE SCHOOL
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0966747
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01500
IRS990/FeesForServicesAccountingGrp/TotalAmt01500
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.0
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0TRUIST BANK
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt067010
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01937
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0695402
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantAmt0933242
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0933242
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0933242
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt016450724
IRS990/GrossReceiptsAmt016887439
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0436715
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0436715
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt015601213
IRS990/InvestmentsPubTradedSecGrp/EOYAmt015442844
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt015755322
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE SUPPORT TO THE RABUN GAP NACOOCHEE SCHOOL
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt016865179
IRS990/NetAssetsOrFundBalancesEOYAmt016995888
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0695402
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0695402
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt02716
IRS990/OtherExpensesGrp/Desc0FOREIGN TAXES ON Q DIVS
IRS990/OtherExpensesGrp/Desc1FOREIGN TAXES ON NQ DIVS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02282
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt190
IRS990/OtherExpensesGrp/TotalAmt02282
IRS990/OtherExpensesGrp/TotalAmt190
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0TRUIST BANK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0924453
IRS990/PYInvestmentIncomeAmt0675046
IRS990/PYOtherExpensesAmt03194
IRS990/PYRevenuesLessExpensesAmt0-316152
IRS990/PYSalariesCompEmpBnftPaidAmt063551
IRS990/PYTotalExpensesAmt0991198
IRS990/PYTotalRevenueAmt0675046
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0127993
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01263966
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01546574
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt00
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0TRUIST BANK (TRUIST) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1937. AS TRUSTEE, TRUIST MANAGES THE TRUST'S INVESTMENTS AND MAKES QUARTERLY PAYOUTS TO THE SOLE DESIGNATED BENEFICIARY, RABUN GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY. HISTORICALLY, THESE PAYOUTS WERE NET INCOME DISTRIBUTIONS. STARTING IN 2012, THESE PAYOUTS ARE NOW MADE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1IN ACCORDANCE WITH A COURT ORDER THAT REQUIRES A 5% ANNUAL PAYOUT. THE TRUSTEE MEETS QUARTERLY WITH THE SUPOORTED ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2IN 2010, RGNS REQUESTED THAT TRUIST AS TRUSTEE PETITION THE FULTON COUNTY, GEORGIA SUPERIOR COURT TO REFORM THE TRUST FROM NET INCOME DISTRIBUTION TO A 5% ANNUAL PAYOUT BASED ON A FOUR YEAR MOVING AVERAGE MARKET VALUE OF THE TRUSTS ASSETS AS OF DECEMBER 31. THIS COURT ORDER, GRANTED ON JANUARY 30, 2011, SPECIFIES THE TIMING AND CALCULATION METHODOLOGY OF THE PAYOUTS. ALTHOUGH NOT REQUIRED BY THE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3TRUST AGREEMENT TRUIST MANAGES THE TRUSTS INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY THAT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4THE CHARITABLE TRUST WAS ESTABLISHED BEFORE NOVEMBER 20, 1970 AND DID NOT RECEIVE ANY ADDITIONAL CONTRIBUTIONS, GRANTS, BEQUESTS, OR OTHER TRANSFERS ON OR AFTER THAT DATE. THE GOVERNING INSTRUMENT REQUIRES THE TRUST TO DISTRIBUTE ALL OF THE NET INCOME TO A DESIGNATED PUBLIC CHARITY AND THE TRUSTEE HAS NO DISCRETION TO VARY THE BENEFICIARIES OR THE AMOUNTS PAYABLE TO THE BENEFICIARIES. THE TRUSTEES, NONE OF
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt5WHICH WOULD BE DISQUALIFIED PERSONS WITH REGARD TO THE TRUST, MAKES ANNUAL WRITTEN REPORTS TO THE SUPPORTED ORGANIZATION WITH RESPECT TO SUCH TRUST SETTING FORTH A DESCRIPTION OF THE ASSETS OF THE TRUST INCLUDING A DETAILED LIST OF THE ASSETS AND THE INCOME PRODUCED BY SUCH ASSETS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV Section D Line 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV Section D Line 2 (continued)
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV Section D Line 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Part IV Section D Line 3 (continued)
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4Part V Line 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc5Part V Line 1 (continued)
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0580593430
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0933242
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0RABUN GAP-NACHOOCHEE SCHOOL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt0933242
IRS990ScheduleA/TrustIntegralPartTestInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0933242
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0UNRESTRICTED GIFT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0RABUN GAP NACOOCHEE SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0580593430
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0339 NACOOCHEE DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0RABUN GAP
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd030568
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A CHARITABLE TRUST. THE CHARITABLE PAYEE IS NAMED IN THE TRUST DOCUMENT. GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT FOR PURPOSES SPECIFIED IN THE TRUST DOCUMENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUST IS NOT REQUIRED TO FILE A COPY OF FORM 990 WITH ANY STATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ELECTRONIC COPY OF THE RETURN PROVIDED TO TRUSTEE PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32023 TRANSACTIONS POSTED IN 2024 OF $13,626, 2024 TRANSACTIONS POSTED IN 2025 OF ($10,909), AND ROUNDING OF ($1).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 Part VI Section C Line 17
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RABUN GAP NACOOCHEE SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0580593430
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0339 NACOOCHEE DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RABUN GAP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030568
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0933242
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0RABUN GAP NACOOCHEE SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0b
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016865179
IRS990/TotalAssetsEOYAmt016995888
IRS990/TotalAssetsGrp/BOYAmt016865179
IRS990/TotalAssetsGrp/EOYAmt016995888
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037377
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0966747
IRS990/TotalFunctionalExpensesGrp/TotalAmt01004124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016865179
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016995888
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0966747
IRS990/TotalReportableCompFromOrgAmt067010
IRS990/TotalRevenueGrp/ExclusionAmt01132117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01132117
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016865179
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016995888
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 919798
IRS990/USAddress/CityNm0ORLANDO
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0328919798
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRUIST BANK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04045887227
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RABUN GAP NS TR UA
ReturnHeader/Filer/BusinessNameControlTxt0RABU
ReturnHeader/Filer/EIN0586026048
ReturnHeader/Filer/PhoneNum04045887227
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 919798
ReturnHeader/Filer/USAddress/CityNm0ORLANDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0328919798
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0346565596
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 WESTMINSTER ST STE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROVIDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002903
ReturnHeader/PreparerPersonGrp/PhoneNum04014573839
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD RALEIGH
ReturnHeader/ReturnTs02025-05-05T09:01:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.