Robert L and Kathrina H Maclellan Foundation
501(c)(3) Donations tax-deductible
Only null% goes to programs Strong reserves Declining revenue
Robert L and Kathrina H Maclellan Foundation is a 501(c)(3) organization based in Chattanooga, Tennessee, registered in 1972, with $2,697,737 in FY2024 revenue. CharityIndex grades it D.
820 Broad St Ste 300, Chattanooga, TN, 37402 EIN 23-7159802 Since 1972
Revenue (FY2024)
$2.7M
▼ 64.7% vs prior year
Expenses (FY2024)
$4.7M
Net assets
$54.0M
Employees
—
CharityIndex rating
One independent A+ to F grade from four published criteria, each scored separately from IRS filings and combined by weight.
D
—Program efficiency40% of the ratingNo expense breakdown in filings
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Robert L and Kathrina H Maclellan Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
FFinancial health25% of the rating138 mo reserves · -75% margin
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Robert L and Kathrina H Maclellan Foundation: 138 mo reserves · -75% margin earns a F on this criterion. See the exact thresholds →
—Governance25% of the ratingNot reported in this filing type
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Robert L and Kathrina H Maclellan Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
CTransparency10% of the rating2 of 5 disclosure signals
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Robert L and Kathrina H Maclellan Foundation: 2 of 5 disclosure signals earns a C on this criterion. See the exact thresholds →
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Contact & location
- Address
- 820 Broad St Ste 300, Chattanooga, TN, 37402
- City
- Chattanooga
- State
- Tennessee
- Category
- —
- Subcategory
- —
- Website
- …
Financial trends
Revenue grew from $1.2M (FY2016) to $2.7M (FY2024) across 9 reported years.
Financial snapshot
Financial health & position (FY2024)
Liabilities $0Net assets $54.0M
Operating margin
-74.6%
Spent more than it raised in the latest fiscal year.
Total assets
$54.0M
Total liabilities
$0
Net assets
$54.0M
Financials by year
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $2,697,737▼64.7% | $4,709,372▲11.5% | $54,035,930▼3.6% | $54,035,930▼3.6% | 990PF |
| 2023 | $7,651,129▲1219% | $4,224,602▼7.0% | $56,047,565▲6.5% | $56,047,565▲6.5% | 990PF |
| 2022 | $579,908▼96.6% | $4,544,202▲18.1% | $52,621,038▼7.0% | $52,621,038▼7.3% | 990PF |
| 2021 | $16,836,659▲1660% | $3,848,515▼15.9% | $56,585,332▲29.8% | $56,774,475▲30.2% | 990PF |
| 2020 | $956,618▼66.7% | $4,577,011▲4.7% | $43,597,188▼7.7% | $43,597,188▼7.7% | 990PF |
| 2019 | $2,870,345▼0.8% | $4,369,815▲2.1% | $47,217,581▼3.1% | $47,217,581▼3.1% | 990PF |
| 2018 | $2,893,398▼12.4% | $4,281,365▲26.8% | $48,717,051▼2.8% | $48,717,051▼2.8% | 990PF |
| 2017 | $3,304,686▲171% | $3,377,424▼19.4% | $50,105,018▼0.1% | $50,105,018▼0.1% | 990PF |
| 2016 | $1,217,724 | $4,192,049 | $50,177,756 | $50,177,756 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
Frequently asked questions
- Is Robert L and Kathrina H Maclellan Foundation a legitimate nonprofit?
- Yes. Robert L and Kathrina H Maclellan Foundation is a 501(c)(3) organization registered with the U.S. Internal Revenue Service under EIN 23-7159802, based in Chattanooga, Tennessee. Donations are tax-deductible.
- What is Robert L and Kathrina H Maclellan Foundation's EIN?
- Robert L and Kathrina H Maclellan Foundation's Employer Identification Number (EIN) is 23-7159802.
- How much revenue does Robert L and Kathrina H Maclellan Foundation report?
- Robert L and Kathrina H Maclellan Foundation reported $2,697,737 in total revenue on its fiscal year 2024 IRS Form 990 filing.
- What financial grade does Robert L and Kathrina H Maclellan Foundation have?
- CharityIndex grades Robert L and Kathrina H Maclellan Foundation D, based on financial health (reserves and operating margin).
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Data for Robert L and Kathrina H Maclellan Foundation (EIN 23-7159802) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.