Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
The Robert E & Jenny D Kirkland
Foundation
Number and street (or P.O. box number if mail is not delivered to street address)624 Reelfoot Avenue
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Union City, TN38261
A Employer identification number

13-4228589
B Telephone number (see instructions)

(615) 310-0648
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$301,097,450J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 4,328,602
2 Check right arrow.............
3 Interest on savings and temporary cash investments 4,252,498 4,252,498  
4 Dividends and interest from securities... 1,478,462 1,478,462  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
8,682,621 8,292,300  
12 Total. Add lines 1 through 11........ 18,742,183 14,023,260  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 300,000 300,000   0
14 Other employee salaries and wages...... 340,902 0   0
15 Pension plans, employee benefits....... 25,050 0   0
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
123,960 123,960   0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
242,549 242,549   0
17 Interest............... 358,440 358,440   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
581,240 109,287   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 145,003 0   0
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,888,367 475,626   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 4,005,511 1,609,862   0
25 Contributions, gifts, grants paid....... 11,211,385 11,211,385
26 Total expenses and disbursements. Add lines 24 and 25 15,216,896 1,609,862   11,211,385
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,525,287
b Net investment income (if negative, enter -0-) 12,413,398
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 1,230,152 1,970,361 1,970,361
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow58,245,906
Less: allowance for doubtful accounts right arrow0 62,980,131 58,245,906 58,245,906
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 219,707,338 Click to see attachment
List of Attached Documents:
// Content
239,383,783 		239,383,783
14 Land, buildings, and equipment: basis right arrow1,497,400
Less: accumulated depreciation (attach schedule) right arrow   1,482,400 Click to see attachment
List of Attached Documents:
// Content
1,497,400 		1,497,400
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 285,400,021 301,097,450 301,097,450
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 285,400,021 301,097,450
29 Total net assets or fund balances (see instructions)..... 285,400,021 301,097,450
30 Total liabilities and net assets/fund balances (see instructions). 285,400,021 301,097,450
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
285,400,021
2
Enter amount from Part I, line 27a .....................
2
3,525,287
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
12,172,142
4
Add lines 1, 2, and 3 ..........................
4
301,097,450
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
301,097,450
Form 990-PF (2024)
Form 990-PF (2024)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 172,546
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 172,546
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 172,546
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 135,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 135,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 5,704
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 43,250
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowTN
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowN/A
14
The books are in care ofright arrowATA PC Telephone no.right arrow (731) 885-3661

Located atright arrow624 E REELFOOT AVEUNION CITYTN ZIP+4right arrow38261
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2024? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2024.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
Christopher Kirkland Pres/Director
2.00 		100,000 0 0
4306 Esteswood Drive
Nashville,TN37215
Macy D Kirkland Director
2.00 		100,000 0 0
1901 William Howard Taft
Cincinnati,OH45206
Bedford F Kirkland Sec/Director
2.00 		100,000 0 0
1032 W Main Street
LEBANON,TN37087
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
David Hunter Estate Manager
40.00 		67,738 0 0
3737 State Line Road
Dukedom,TN38226
Rhonda Hood House manager
40.00 		56,647 0 0
760 Sanders Chapel Road
Union City,TN38261
James R Byars Estate Employee
40.00 		54,194 0 0
728 Cranford Rd
Troy,TN38260
William E Baker Estate Employee
40.00 		54,194 0 0
3737 State Line Road
Dukedom,TN38226
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
Homrich Berg Investment Fees 142,000
Three Alliance Center 3550 Lenox Rd
Three Allianc
Atlanta,GA30326
ATA Accounting 123,960
624 E Reelfoot Avenue 624 E
Reelfoot Avenue
Union City,TN38261
David Usery Refurbish artifacts & exhibits 92,554
2218 Brevard Road
Union City,TN38261
Trusco Investment fees 59,015
2932 Foster Creighton Dr 2932
Foster Creighton Dr
Nashville,TN37204
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 PROMETHEAN FOUNDAION, UNION CITY, TENNESSEE SERVES THE LOCAL AREA IN PROVIDING DAY CARE SCHOLARSHIPS TO QUALIFYING APPLICANTS TO INCREASE THE SOCIAL, MORAL AND EDUCATIONAL VALUE AVAILABLE TO THESE CHILDREN 2,288,300
2 DISCOVERY PARK OF AMERICA'S (DPA) MISSION IS EDUCATION: TO ENHANCE CHILDREN AND ADULTS' EDUCATIONAL EXPERIENCE & TO INSPIRE THEM TO REACH THEIR FULL POTENTIAL. DPA'S EXHIBITS & PROGRAMS COMPEL VISITORS OF ALL AGES TO "SEE BEYOND" THEIR CURRENT LEVEL OF KNOWLEDGE IN MANY AREA. DPA FOCUSES ON NATURE, SCIENCE, TECHNOLOGY, HISTORY AND ART. LAND WAS DONATED FOR THE ERECTION OF THE DPA. 8,664,085
3 THE CINCINNATI TENNIS FOUNDATION IS AN ORGANIZATION THAT BELIEVES THAT TENNIS SHOULD BE ACCESSIBLE TO ALL TO CHANGE LIVES. 48,000
4 The Union City Rotary Foundation is an organization that believes that service and philanthropy are the bases of worthy enterprise. It has been in service to the community for 85 years. Some of their projects include: Rotary & Verheine Scholarships where over $300,000 in Scholarships are awarded to area students annually. Rotary also supports Reading Railroad, Distinguished Speakers Foundation, and Rotary Relays. 59,000
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
229,545,560
b
Average of monthly cash balances.......................
1b
1,600,256
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
231,145,816
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
231,145,816
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
3,467,187
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
227,678,629
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
11,383,931
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
11,383,931
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
172,546
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
172,546
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
11,211,385
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
11,211,385
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
11,211,385
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
11,211,385
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
11,211,385
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 11,211,385
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 4,349,239
b From 2020......  
c From 2021...... 9,239
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 4,358,478
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 11,211,385
a Applied to 2023, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2024 distributable amount..... 11,211,385
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 4,358,478
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2019 not
applied on line 5 or line 7 (see instructions) ... 		4,349,239
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		9,239
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021.... 9,239
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

Boca Grande Women's Scholarship Club

PO Box 65
Boca Grande,FL33921 		    Make a difference through community service 12,000

Boys & Girls Club

1015 College
Union City,TN38261 		    Outreach for disadvantaged youth 3,000

Casa of Wilson County

111 Castle Heights Ave
Lebanon,TN37089 		    Family services 2,000

Charitable - Promethean Foundation

624 E REELFOOT AVENUE
UNION CITY,TN38261 		    PROVIDE DAYCARE FOR AT RISK CHILDREN 2,288,300

Cheekwood

639 Lafayette St
Nashville,TN37203 		    Botanical Gardens & Art Museum 1,500

Children of Peru Foundation

515 E 85th St Suite 11C
New York,NY10028 		    Building a better future for poor children in Peru 4,000

Compassionate Hands

214 N College St
Lebanon,TN37087 		    Housing for Homeless 1,000

Cumberland University

1 Cumberland Drive
Lebanon,TN37087 		    Provide quality/affordable education 10,000

Discovery Park of America

830 Everett Blvd
Union City,TN38261 		    Education 8,664,085

Empower Me Daycamp

1160 S Hartmann Dr
Lebanon,TN37090 		    Transform lives of those with special needs through opportunities for growth 2,000

Fellowship of Christian Athletes

1722 Reelfoot Ave
Union City,TN38261 		    Christian Ministry 2,000

Frist Art Museum

919 BROADWAY
NASHVILLE,TN37203 		    PRESENT HIGH QUALITY EDUC PROGRAMS 1,500

Habitat for Humanity OC

228 E Main St
Union City,TN38261 		    Homes for Low Income 2,000

Habitat for Humanity Wilson Co

205 S MAPLE STREET
LEBANON,TN37087 		    HOMES FOR LOW INCOME 2,000

Habitat for Humanity-Greater Nashvi

414 Harding Place
Nashville,TN37211 		    Homes for low income 1,500

Imagine Worldwide

1080 Edgewood Ave
Mill Valley,CA94941 		    Empowering children around the globe to build literacy & numeracy skills 10,000

Inland Waterways Museum

117 S Water St
Paducah,KY42001 		    Stimulate curiousity & understanding of our Nations river system 5,000

Masquerade Theater

PO Box 1414
Union City,TN38281 		    Quality art through live performance 2,000

Mercy Community Healthcare

112 NINTH AVENUE S
FRANKLIN,TN37064 		    MEDICAL 5,000

Middle TN Boy Scouts of AM

3414 HILLSBORO PIKE
NASHVILLE,TN37215 		    EDUCATIONAL 5,000

Nashville Rescue Mission

639 Lafayette St
Nashville,TN37203 		    Food Bank 1,000

Nashville Symphony

1 Symphony Pl
Nashville,TN37201 		    Entertain & educate audiences through varied engagement with orchestrial music 3,000

New Leash on Life

507 Jim Draper Blvd
Lebanon,TN37087 		    Improve welfare of companion animals 2,000

Phoebe Connections

508 Chelsea Lane
Lebanon,TN37090 		    Help Widows-Christian Ministry 2,000

Preston Taylor Ministries

PO Box 90442
Nashville,TN37209 		    Christian Youth Ministry 10,000

Run4Water

1890 Hwy 231 S
Castalian Springs,TN37031 		    Solutions-worldwide water crisis 2,000

Safe Haven Family Shelter

1234 3rd Ave S
Nashville,TN37210 		    Help the Homeless 2,500

Salvation Army

1303 E Reelfoot Ave
Union City,TN38261 		    Helping under privilaged 2,000

SCAN of Wilson County

105 East High St
Lebanon,TN37087 		    Needs for Senior Citizens 2,000

Second Harvest Foot Bank

331 Great Circle Rd
Nashville,TN37228 		    Hunger relief programs 1,500

Sherry's Hope

PO Box 8
Lebanon,TN37089 		    Benefit those affected by Cancer 3,000

St Luke Community House

5601 New York Ave
Nashville,TN37209 		    Food Pantry 2,500

The Bridge House

110 W High Street
Lebanon,TN37087 		    Homelessness with youth 3,000

The Bridge

PO Box 1208
Union City,TN38281 		    Battered Womens Shelter 1,000

The Cincinnati Tennis Foundation

5460 Courseview Drive
Mason,OH45040 		    Make tennis accessible & change lives 48,000

The National Quilt Museum

215 Jefferson St
Paducah,KY42001 		    To promote the growth of Quilting 5,000

Thistle Farms

5122 Charlotte Pike
Nashville,TN37209 		    Healing/hope/freedom-women survivors 5,000

TN Diamonds in the Ruff

PO Box 62
Union City,TN38281 		    Dog Rescue 3,000

Trudy's Kids Cafe

306 S First St
Union City,TN38261 		    Provide Meals for at risk kids 1,000

Union City Rotary Foundation

PO Box 275
Union City,TN38281 		    Scholarships and other service proj 59,000

United Way of Obion Co

PO Box 484
Union City,TN38281 		    Community Service 2,000

Univ of TN Foundation

1525 University Ave
Knoxville,TN37921 		    Scholarships 15,000

Who You With Ministries

2900 Vanderbilt Pl 101
Nashville,TN37212 		    Investing, inspiring & impacting to change lives of athletes & coaches 5,000

Wilson Co Civic League

PO BOX 1231
LEBANON,TN37088 		    IMPROVE SOCIAL CONDITIONS IN COUNTY 3,000

Wilson Co FCA

490 Industrial Dr
Mt Juliet,TN37122 		    To lead coaches and athletes to Jesus Christ 2,000

Younglife

PO Box 3233
Jackson,TN38303 		    Christian Ministry 2,000
Total .................................right arrow 3a 11,211,385
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		900099   14 4,252,498  
4 Dividends and interest from securities .... 900099   14 1,478,462  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income ..... 900099 390,321 03 8,292,300  
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 390,321 14,023,260 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
14,413,581
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2024)
Form 990-PF (2024)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
The Robert E & Jenny D Kirkland
Foundation
Employer identification number

13-4228589
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
The Robert E & Jenny D Kirkland
Foundation 		Employer identification number
13-4228589
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
KIRKLAND 2005 CHARITABLE LEAD Kirkland 2005 CLAT
 
4306 Esteswood Drive
 
Nashville, TN37215

$ 481,440


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
KIRKLAND 2007 CHARITABLE LEAD Kirkland 2007 CLAT
 
4306 Esteswood Drive
 
Nashville, TN37215

$ 3,847,162


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
The Robert E & Jenny D Kirkland
Foundation 		Employer identification number

13-4228589
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
The Robert E & Jenny D Kirkland
Foundation 		Employer identification number

13-4228589
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 AccountingFeesSchedule
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Accounting Fees 123,960 123,960   0

TY 2024 InvestmentsOtherSchedule2
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
FCA Venture Partners VI QP, LP FMV 667,441 667,441
Brighstar Capital Partners Fund II A FMV 1,116,148 1,116,148
KLCP Offshore FMV 1,174,460 1,174,460
Davidson Kempner Long Term FMV 1,158,103 1,158,103
Lone Star Fund XI LP FMV 883,774 883,774
Stepstone Opportunities V FMV 2,626,417 2,626,417
Insolve Global Credit Fund IV LP FMV 492,903 492,903
Golub Capital Partners XI LP FMV 2,746,427 2,746,427
Carlyle Private Equity Access Fund 2 FMV 754,933 754,933
KK Diversified FMV 15,779,158 15,779,158
Blue Owl Capital Corp II FMV 298,549 298,549
Alpine Investors VII A LP FMV 2,339,115 2,339,115
Revelstoke Capital Partners Fund II FMV 1,695,740 1,695,740
Peachtree SSC Mortgage REIT LLC FMV 1,323,231 1,323,231
Origami Opps IV Offshore FMV 2,443,110 2,443,110
Ardent Financial Fund III LP FMV 1,062,171 1,062,171
Warburg Pincus China - SE Asia II Ca FMV 502,976 502,976
Golub Partners Capital Int FMV 1,800,000 1,800,000
GSO Credit Alpha Feeder Fund II LP FMV 203,932 203,932
Anchorage Illiquid Opportunities FMV 839,807 839,807
Homrich Berg-Adj to Market FMV 45,592,417 45,592,417
Homrich Berg #2 FMV 15,112,165 15,112,165
Iceman Cashout FMV 921,893 921,893
Investment in 2303 Crestmoor Inc FMV 3,035,583 3,035,583
LPL FMV 27,172,673 27,172,673
Revolution Partners Invest FMV 3,475,283 3,475,283
Alpine Investors IX-A, LP FMV 355,195 355,195
Wellington Trust Company FMV 56,713,022 56,713,022
Trusco FMV 10,401,396 10,401,396
Delta V Capital Fund IV LP FMV 1,007,461 1,007,461
Pathlight Capital Fund II LP FMV 649,478 649,478
Keystone Private Income Fund Class Y FMV 990,620 990,620
K5 Private Investors LP FMV 911,012 911,012
Coatue Growth V Offshore Feeder Fund FMV 796,137 796,137
Timber Bay Fund II LP FMV 1,135,345 1,135,345
Banner Ridge Secondary Fund V FMV 776,953 776,953
K4 Private Investors LP FMV 1,137,981 1,137,981
M South Equity Partners IV LP FMV 1,296,892 1,296,892
Parkergale Capital II LP FMV 1,040,027 1,040,027
Petra Growth Fund IV LP FMV 713,030 713,030
Ridgemont Equity Partners III LP FMV 2,960,029 2,960,029
Technology Operators III LP FMV 836,456 836,456
Warburg Pincus Financial Sector FMV 1,516,965 1,516,965
Webster Capital IV LP FMV 1,705,527 1,705,527
Locust Point Private Credit FMV 1,058,771 1,058,771
Kayne Anderson Energy VIII LP FMV 560,163 560,163
Quantum Energy Partners VII LP FMV 1,140,462 1,140,462
Peachtree Alternative Strategies Fun FMV 4,427,573 4,427,573
Benefit St Partners Dislocation Fund FMV 152,649 152,649
Webster Equity Partners FMV 1,389,131 1,389,131
Sundance Bay Debt Partners FMV 2,500,000 2,500,000
Unusual Venture Funds III FMV 852,500 852,500
Mainsail 6 FMV 781,487 781,487
DC Capital Partners III ( Cayman) FMV 616,054 616,054
Kline Hill Partners Offshore Feeder FMV 2,641,159 2,641,159
Eagle Merchant Partners 1-A, LP FMV 1,774,261 1,774,261
Kepe Continuation Fund I LP FMV 236,258 236,258
Berkeley Partners Fund VI FMV 404,108 404,108
JFL Parallel Fund VI LP FMV 686,687 686,687
Crow Holdings Self Storage FMV 585 585

TY 2024 LandEtcSchedule2
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
2007 Truck - Close out from estate 5,000 0 5,000  
Mower - First Choice 13,200 0 13,200  
Kubota RTV-E900W-A 20,500 0 20,500  
House & Farm 1,458,700 0 1,458,700  


TY 2024 OtherExpensesSchedule
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Dues 150 150   0
Office Expense 200 200   0
Bank Charges 240 240   0
Other Deductible Investment Expense 475,036 475,036   0
Contract Labor - Farm 110,904 0   0
Farm Expense 88,616 0   0
Miscellaneous - Farm 878 0   0
Directv - Farm 3,754 0   0
ADT Security - Farm 1,265 0   0
Other Nondeductible K1 expenses 1,207,324 0   0


TY 2024 OtherIncomeSchedule2
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
K1 Other Investment Inc 1,291,982 901,661 0
Gain/Loss on investment 434,964 434,964 0
K1s ST Gains 189,489 189,489 0
Miscellaneous 240 240 0
K1s LT Gains 6,765,946 6,765,946 0


TY 2024 OtherIncreasesSchedule
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Description Amount
Unrealized Gains on Investments 12,172,142


TY 2024 OtherProfessionalFeesSchedule
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Fees/Expenses - Trusco 59,015 59,015   0
Fees/Expenses - Revolution Partners 41,534 41,534   0
Fee/Expenses - Homrich Berg 142,000 142,000   0


TY 2024 TaxesSchedule
Name:
The Robert E & Jenny D Kirkland
 
Foundation
EIN:
13-4228589
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Other taxes 109,287 109,287   0
Taxes - IRS (990) 463,537 0   0
Other Taxes & Licenses - Farm 78 0   0
Property Tax - Farm 8,338 0   0