Civic Intelligence

Hugh and Charlotte Maclellan Charitable Trust

EIN 62-6268981 • Chattanooga, TN

820 Broad Street 300Chattanooga, TN 37402
Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

$10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

$10M-$25M nonprofits • Source year 2024

Net Margin

1st percentile

-480%

Higher net margin than 1% of similar nonprofits.

$10M-$25M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$0

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$10M-$25M nonprofits • Source year 2024

Asset Growth

8th percentile

-12%

Faster asset growth than 8% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-81%

Faster revenue growth than 2% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Using 2023 Form 990PF data because the latest 2024 filing does not report standard financial totals.

Assets

Down

$20,726,784

Down $1,046,417 (-4.8%) from 2022

Liabilities

Down

$1

Down $313,353 (-100%) from 2022

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue20th percentileNet Margin1st percentile

Revenue

Up

$2,654,448

Up $1,641,185 (+162%) from 2022

Expenses

Up

$3,387,511

Up $630,001 (+23%) from 2022

Net Income

Up

-$733,063

Up $1,011,184 (+58%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$30M$20M$10M$0Assets 2012: $20,449,423Liabilities 2012: $02012Assets 2013: $20,095,258Liabilities 2013: $02013Assets 2014: $19,586,819Liabilities 2014: $02014Assets 2015: $22,248,755Liabilities 2015: $02015Assets 2017: $21,412,757Liabilities 2017: $0Net Assets 2017: $21,412,7572017Assets 2018: $21,667,880Liabilities 2018: $0Net Assets 2018: $21,667,8802018Assets 2019: $22,705,888Liabilities 2019: $0Net Assets 2019: $22,705,8882019Assets 2020: $22,081,629Liabilities 2020: $0Net Assets 2020: $22,081,6292020Assets 2021: $23,444,474Liabilities 2021: $240,3802021Assets 2022: $21,773,201Liabilities 2022: $313,3542022Assets 2023: $20,726,784Liabilities 2023: $12023

Latest loaded filing

2023

Assets$20,726,784
Liabilities$1
Net Assets-
Open 2023 Filing

Operations Trend

Revenue Growth2nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,420,380Expenses 2012: $1,282,016Net Income 2012: $1,138,3642012Revenue 2013: $1,085,054Expenses 2013: $1,439,219Net Income 2013: -$354,1652013Revenue 2014: $911,840Expenses 2014: $1,420,279Net Income 2014: -$508,4392014Revenue 2015: $4,221,032Expenses 2015: $1,559,096Net Income 2015: $2,661,9362015Revenue 2017: $1,746,178Expenses 2017: $1,710,955Net Income 2017: $35,2232017Revenue 2018: $2,206,396Expenses 2018: $1,951,273Net Income 2018: $255,1232018Revenue 2019: $3,451,184Expenses 2019: $2,413,176Net Income 2019: $1,038,0082019Revenue 2020: $1,829,750Expenses 2020: $2,454,009Net Income 2020: -$624,2592020Revenue 2021: $3,612,157Expenses 2021: $2,489,692Net Income 2021: $1,122,4652021Revenue 2022: $1,013,263Expenses 2022: $2,757,510Net Income 2022: -$1,744,2472022Revenue 2023: $2,654,448Expenses 2023: $3,387,511Net Income 2023: -$733,0632023

Latest loaded filing

2023

Revenue$2,654,448
Expenses$3,387,511
Net Income-$733,063
Open 2023 Filing

Filings

Most recent year

2024 • Form 990TFacts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.
2023Summary only. Only limited summary data is available for this year.$20.7$0.00$2.65$3.39$0.73
2022Summary only. Only limited summary data is available for this year.$21.8$0.31$1.01$2.76$1.74
2021Summary only. Only limited summary data is available for this year.$23.4$0.24$3.61$2.49$1.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.1$0.00$22.1$1.83$2.45$0.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$0.00$22.7$3.45$2.41$1.04
2018Detailed filing. Detailed filing data is available for this year.$21.7$0.00$21.7$2.21$1.95$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.4$0.00$21.4$1.75$1.71$0.04
2015Summary only. Only limited summary data is available for this year.$22.2$0.00$4.22$1.56$2.66
2014Summary only. Only limited summary data is available for this year.$19.6$0.00$0.91$1.42$0.51
2013Summary only. Only limited summary data is available for this year.$20.1$0.00$1.09$1.44$0.35
2012Summary only. Only limited summary data is available for this year.$20.4$0.00$2.42$1.28$1.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v8.0
Filing and Contact Details

Filer

Filer Name
Hugh and Charlotte Maclellan Charitable
EIN
62-6268981
Phone
4237558142
Address
820 BROAD STREET 300, CHATTANOOGA, TN 37402

Signing Officer

Name
Christopher Maclellan
Title
Vice President
Phone
4237558142
Signed
2025-05-14
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 Appendix90 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
IRS1041ScheduleD/EstateOrTrustCapGainOrLossGrp/NetLongTermGainOrLossGrp/TotalForYearAmt0640
IRS1041ScheduleD/EstateOrTrustCapGainOrLossGrp/NetSTCapitalGainOrLossAmt069
IRS1041ScheduleD/EstateOrTrustCapGainOrLossGrp/TotalNetGainOrLossAmt0709
IRS1041ScheduleD/NetLTCapitalGainOrLossAmt0640
IRS1041ScheduleD/NetLTGainOrLossFromSchK1Amt0640
IRS1041ScheduleD/NetSTCapitalGainOrLossAmt069
IRS1041ScheduleD/NetSTGainOrLossFromSchK1Amt069
IRS1041ScheduleD/TotalCapitalGainOrLossGrp/NetLongTermGainOrLossGrp/TotalForYearAmt0640
IRS1041ScheduleD/TotalCapitalGainOrLossGrp/NetSTCapitalGainOrLossAmt069
IRS1041ScheduleD/TotalCapitalGainOrLossGrp/TotalNetGainOrLossAmt0709
IRS990T/AvlblPre2018NOLCarryoverAmt050916
IRS990T/BooksInCareOfDetail/PersonNm0HUGH O MACLELLAN JR
IRS990T/BooksInCareOfDetail/PhoneNum04237558141
IRS990T/BooksInCareOfDetail/USAddress/AddressLine1Txt0820 BROAD STREET SUITE 300
IRS990T/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
IRS990T/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990T/BooksInCareOfDetail/USAddress/ZIPCd037402
IRS990T/BookValueAssetsEOYAmt018254734
IRS990T/CharitableContributionsDedAmt00
IRS990T/ForeignAccountsQuestionInd00
IRS990T/ForeignTrustQuestionInd00
IRS990T/Form990TScheduleAAttachedCnt01
IRS990T/NetOperatingLossDeductionAmt00
IRS990T/Organization501cTrustInd0X
IRS990T/Organization501IndicatorGrp/Organization501cTypeTxt0c3
IRS990T/Organization501IndicatorGrp/Organization501Ind0X
IRS990T/OtherTaxesAmt00
IRS990T/PaidTaxLiabilityAmt00
IRS990TScheduleA/NetOperatingLossDeductionAmt00
IRS990TScheduleA/PrincipalBusinessActivityCd0525990
IRS990TScheduleA/SequenceReferenceNum01
IRS990TScheduleA/SequenceTotalNum01
IRS990TScheduleA/TotalAllocableDeductionsAmt00
IRS990TScheduleA/TotalCtrlOrgDeductionAmt00
IRS990TScheduleA/TotalCtrlOrgPymtGrossIncmAmt00
IRS990TScheduleA/TotalDeductionsAmt00
IRS990TScheduleA/TotalDeductionSetAsidesAmt00
IRS990TScheduleA/TotalDirectAdvertisingCostAmt00
IRS990TScheduleA/TotalDividendsReceivedDedAmt00
IRS990TScheduleA/TotalGrossAdvertisingIncomeAmt00
IRS990TScheduleA/TotalGrossDebtFinancedIncmAmt00
IRS990TScheduleA/TotalInvestmentIncomeAmt00
IRS990TScheduleA/TotalRentDeductionsAmt00
IRS990TScheduleA/TotalRentIncomeAmt00
IRS990TScheduleA/TotalUnrelatedBusinessCompAmt00
IRS990TScheduleA/TotExcessReadershipCostsDedAmt00
IRS990TScheduleA/TotNetUnrltTrdBusIncmAmt00
IRS990TScheduleA/TotUnrltTrdBusIncmAmt00
IRS990TScheduleA/TotUnrltTrdBusIncmExpnssAmt00
IRS990TScheduleA/TradeOrBusinessDesc0PASS THROUGH UNRELATED BUSINESS INCOME FROM PARTNERSHIPS
IRS990TScheduleA/UBIBeforeNOLDedAmt00
IRS990T/SpecificDeductionAmt01000
IRS990T/SubsidiaryCorporationInd00
IRS990T/TaxableTrustAmt00
IRS990T/TaxLessCreditsAmt00
IRS990T/TaxRateScheduleInd0X
IRS990T/TotalDeductionAmt01000
IRS990T/TotalTaxAmt00
IRS990T/TotalTaxComputationAmt00
IRS990T/TotalUBTIAmt00
IRS990T/TotalUBTIComputedAmt00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER MACLELLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04237558142
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HUGH AND CHARLOTTE MACLELLAN CHARITABLE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0HUGH
ReturnHeader/Filer/EIN0626268981
ReturnHeader/Filer/PhoneNum04237558142
ReturnHeader/Filer/USAddress/AddressLine1Txt0820 BROAD STREET 300
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037402
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AMY THOMAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0412 BRADY POINT RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIGNAL MOUNTAIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037377
ReturnHeader/PreparerPersonGrp/PhoneNum02055340209
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMY THOMAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T12:00:37-05:00
ReturnHeader/ReturnTypeCd0990T
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. $10M-$25M nonprofits