{"success":true,"data":{"_id":586026049,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide support to rabun gap nacoche school","primary_activities":"TAX PREP FEE 500","year":2011,"name":"TR RABUN GAP NACOCHEGILMER FD SUNTRUST BANK","type":"990EZ","tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"PO BOX 1908, ORLANDO, FL, 328021908, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":"328021908"},"Governance":{"501c3 determination":true},"Revenues":{"value":250,"Investment income":{"value":267,"Investment income total":267},"Other revenues":{"value":-17,"Gain from sale of assets":-17}},"Expenses":{"value":579,"Grant expense":{"value":35,"Grants and similar":35},"Salaries":{"value":44},"Other expenses":{"value":500,"Itemized Expenses":500}},"Fund balance":{"value":25091},"Form990Details":{"officers_directors_key_employees":[{"business_name_line1":"SUNTRUST BANK","title":"TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":44,"employee_benefit_contributions":0,"expense_account_allowances":0,"address_line1":"PO BOX 4655","city":"ATLANTA","state":"GA","zip":"30302","name":"SUNTRUST BANK","address":"PO BOX 4655, ATLANTA, GA, 30302"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type3_other":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":35,"rows":[{"ein":580593430,"organization_type":"SCHOOL","support_amount":35,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"RABUN GAP NACOOCHEE SCHL"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false},"source_xml":"201221249349200042_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide support for the rabun gap-nacoochee school","primary_activities":"To provide support for the rabun gap-nacooche school\n\nGrant paid activity, grantee: rabun gap-nacooche school, cash grant of $331\n\nForeign tax withheld 5","year":2018,"name":"TR RABUN GAP NACOCHEGILMER FD","phone":"4045887227","type":"990EZ","tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 1908, ORLANDO, FL, 328021908, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":"328021908"},"Governance":{"501c3 determination":true},"Revenues":{"value":1102,"Investment income":{"value":741,"Investment income total":741},"Other revenues":{"value":361,"Gain from sale of assets":361}},"Expenses":{"value":462,"Grant expense":{"value":331,"Grants and similar":331},"Total professional fundraising expense":{"value":126,"Fees to independent contractors":126},"Other expenses":{"value":5,"Itemized Expenses":5},"Functional Expenses":{"Program Service Expenses":331}},"Assets":{"value":25657,"Savings and temp cash investments":25657,"Land, building, equipment":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":25657},"Form990Details":{"officers_directors_key_employees":[{"business_name_line1":"SUNTRUST BANK","title":"TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":126,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"SUNTRUST BANK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_type3_nonfunctional":true,"trust_integral_part_test":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":331,"other_support_sum":0,"rows":[{"ein":580593430,"organization_type":"2","support_amount":331,"other_support_amount":0,"governing_document_listed":true,"name":"RABUN GAP NACOOCHEE SCHOOL"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings":false,"excess_business_holdings_rules":true,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type3_all_officers_close_relationship":false,"type3_all_supported_org_voice_investment":true,"type3_all_timely_provided_documents":true},"type3_nonfunctional_financials":{"adjusted_net_income":{"adjusted_gross_income":{"prior_year":0},"depreciation_depletion":{"prior_year":0},"net_short_term_capital_gain":{"prior_year":0},"other_expenses":{"prior_year":0},"other_gross_income":{"prior_year":0},"production_income":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_adjusted_net_income":{"prior_year":0}},"minimum_asset_amount":{"acquisition_indebtedness":{"prior_year":0},"adjusted_fmv_less_indebtedness":{"prior_year":0},"average_monthly_cash_balances":{"prior_year":0},"average_monthly_fmv_securities":{"prior_year":0},"cash_deemed_charitable":{"prior_year":0},"fmv_other_nonexempt_use_assets":{"prior_year":0},"net_value_nonexempt_use_assets":{"prior_year":0},"percent_net_value_nonexempt_use_assets":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_fmv_nonexempt_use_assets":{"prior_year":0},"total_minimum_asset":{"prior_year":0},"discount_claimed":0},"distributable_amount":{"adjusted_net_income":0,"distributable_as_adjusted":0,"greater_adjusted_minimum":0,"income_tax_imposed_prior_year":0,"eighty_five_percent_adjusted_net_income":0,"total_minimum_asset_distributable":0},"distributions":{"administrative_expenses_paid":0,"distributions_attentive_supported_orgs":0,"distributable_as_adjusted":0,"distribution_year_ratio":0.0,"other_distributions":0,"paid_accomplish_exempt_purposes":0,"paid_in_excess_income_activity":0,"total_annual_distributions":0,"exempt_use_assets_acquired_paid":0,"qualified_set_aside":0},"distribution_allocations":{"current_year_applied_prior_underdistributions":0,"current_year_distributable_as_adjusted":0,"current_year_total_annual_distributions":0,"carryover_prior_year_not_applied":0,"carryover_applied_current_year":0,"carryover_applied_prior_year":0,"excess_distribution_carryover_next_year":0,"excess_distribution":0,"excess_distribution_carryover_year1":0,"excess_distribution_carryover_year2":0,"excess_distribution_carryover_year3":0,"excess_distribution_carryover_year4":0,"excess_distribution_carryover_year5":0,"excess_from_year1":0,"excess_from_year2":0,"excess_from_year3":0,"excess_from_year4":0,"excess_from_year5":0,"remaining_underdistribution_current_year":0,"remaining_underdistribution_prior_year":0,"total_excess_distribution_carryover":0,"underdistributions":0}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"Part IV Section D Line 2","explanation":"SUNTRUST BANK (SUNTRUST) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1939. SUNTRUST WAS APPOINTED SOLE TRUSTEE BY THE CHATHAM COUNTY, GEORGIA SUPERIOR COURT ON SEPTEMBER 30, 1939 TO ADMINISTER A BEQUEST UNDER THE WILL OF LOUISA PORTER MINIS DESIGNATED AS THE GILMER FUND. AS TRUSTEE, SUNTRUST MANAGES THE TRUST INVESTMENTS AND MAKES NET INCOME DISTRIBUTIONS TO THE SOLE"},{"form_and_line_reference":"Part IV Section D Line 2 (continued)","explanation":"DESIGNATED BENEFICIARY, GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY"},{"form_and_line_reference":"Part IV Section D Line 3","explanation":"ALTHOUGH NOT REQUIRED BY THE TRUST AGREEMENT SUNTRUST MANAGES THE TRUST INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY TAHT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE."},{"form_and_line_reference":"Part V","explanation":"THE 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"},{"form_and_line_reference":"Part V (continued)","explanation":"WHICH 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."}]}},"ScheduleB":{"attached":false},"source_xml":"201941329349200904_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide support for the rabun gap-nacoochee school","primary_activities":"To provide support for the rabun gap-nacooche school\n\nForeign taxes 7","year":2019,"name":"TR RABUN GAP NACOCHEGILMER FD","phone":"4045887227","type":"990EZ","tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 1908, ORLANDO, FL, 328021908, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":"328021908"},"Governance":{"501c3 determination":true},"Revenues":{"value":3440,"Investment income":{"value":868,"Investment income total":868},"Other revenues":{"value":2572,"Gain from sale of assets":2572}},"Expenses":{"value":859,"Grant expense":{"value":722,"Grants and similar":722},"Total professional fundraising expense":{"value":130,"Fees to independent contractors":130},"Other expenses":{"value":7,"Itemized Expenses":7},"Functional Expenses":{"Program Service Expenses":722}},"Assets":{"value":28257,"Savings and temp cash investments":28257,"Land, building, equipment":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":28257},"Form990Details":{"officers_directors_key_employees":[{"business_name_line1":"TRUIST BANK","title":"TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":130,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TRUIST BANK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_type3_nonfunctional":true,"trust_integral_part_test":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":722,"other_support_sum":0,"rows":[{"ein":580593430,"organization_type":"2","support_amount":722,"other_support_amount":0,"governing_document_listed":true,"name":"RABUN GAP NACOOCHEE SCHOOL"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings":false,"excess_business_holdings_rules":true,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type3_all_officers_close_relationship":false,"type3_all_supported_org_voice_investment":true,"type3_all_timely_provided_documents":true},"type3_nonfunctional_financials":{"adjusted_net_income":{"adjusted_gross_income":{"prior_year":0},"depreciation_depletion":{"prior_year":0},"net_short_term_capital_gain":{"prior_year":0},"other_expenses":{"prior_year":0},"other_gross_income":{"prior_year":0},"production_income":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_adjusted_net_income":{"prior_year":0}},"minimum_asset_amount":{"acquisition_indebtedness":{"prior_year":0},"adjusted_fmv_less_indebtedness":{"prior_year":0},"average_monthly_cash_balances":{"prior_year":0},"average_monthly_fmv_securities":{"prior_year":0},"cash_deemed_charitable":{"prior_year":0},"fmv_other_nonexempt_use_assets":{"prior_year":0},"net_value_nonexempt_use_assets":{"prior_year":0},"percent_net_value_nonexempt_use_assets":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_fmv_nonexempt_use_assets":{"prior_year":0},"total_minimum_asset":{"prior_year":0},"discount_claimed":0},"distributable_amount":{"adjusted_net_income":0,"distributable_as_adjusted":0,"greater_adjusted_minimum":0,"income_tax_imposed_prior_year":0,"eighty_five_percent_adjusted_net_income":0,"total_minimum_asset_distributable":0},"distributions":{"administrative_expenses_paid":0,"distributions_attentive_supported_orgs":0,"distributable_as_adjusted":0,"distribution_year_ratio":0.0,"other_distributions":0,"paid_accomplish_exempt_purposes":0,"paid_in_excess_income_activity":0,"total_annual_distributions":0,"exempt_use_assets_acquired_paid":0,"qualified_set_aside":0},"distribution_allocations":{"current_year_applied_prior_underdistributions":0,"current_year_distributable_as_adjusted":0,"current_year_total_annual_distributions":0,"carryover_prior_year_not_applied":0,"carryover_applied_current_year":0,"carryover_applied_prior_year":0,"excess_distribution_carryover_next_year":0,"excess_distribution":0,"excess_distribution_carryover_year1":0,"excess_distribution_carryover_year2":0,"excess_distribution_carryover_year3":0,"excess_distribution_carryover_year4":0,"excess_distribution_carryover_year5":0,"excess_from_year1":0,"excess_from_year2":0,"excess_from_year3":0,"excess_from_year4":0,"excess_from_year5":0,"remaining_underdistribution_current_year":0,"remaining_underdistribution_prior_year":0,"total_excess_distribution_carryover":0,"underdistributions":0}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"Part IV Section D Line 2","explanation":"SUNTRUST BANK (SUNTRUST) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1939. SUNTRUST WAS APPOINTED SOLE TRUSTEE BY THE CHATHAM COUNTY, GEORGIA SUPERIOR COURT ON SEPTEMBER 30, 1939 TO ADMINISTER A BEQUEST UNDER THE WILL OF LOUISA PORTER MINIS DESIGNATED AS THE GILMER FUND. AS TRUSTEE, SUNTRUST MANAGES THE TRUST INVESTMENTS AND MAKES NET INCOME DISTRIBUTIONS TO THE SOLE"},{"form_and_line_reference":"Part IV Section D Line 2 (continued)","explanation":"DESIGNATED BENEFICIARY, GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY"},{"form_and_line_reference":"Part IV Section D Line 3","explanation":"ALTHOUGH NOT REQUIRED BY THE TRUST AGREEMENT SUNTRUST MANAGES THE TRUST INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY TAHT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE."},{"form_and_line_reference":"Part V","explanation":"THE 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"},{"form_and_line_reference":"Part V (continued)","explanation":"WHICH 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."}]}},"ScheduleB":{"attached":false},"source_xml":"202041339349201914_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide support for the rabun gap-nacoochee school","primary_activities":"To provide support for the rabun gap-nacooche school\n\nForeign Taxes on Qualified Foreign 3 Foreign Taxes on Nonqualified Forei 1","year":2020,"name":"RABUN GAP NSGILMER FD TR","phone":"4045887227","type":"990EZ","tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 1908, ORLANDO, FL, 328021908, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":"328021908"},"Governance":{"501c3 determination":true},"Revenues":{"value":10503,"Investment income":{"value":637,"Investment income total":637},"Other revenues":{"value":9866,"Gain from sale of assets":9866}},"Expenses":{"value":552,"Grant expense":{"value":412,"Grants and similar":412},"Salaries":{"value":136},"Other expenses":{"value":4,"Itemized Expenses":4},"Functional Expenses":{"Program Service Expenses":412}},"Assets":{"value":38205,"Savings and temp cash investments":38205,"Land, building, equipment":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":38205},"Form990Details":{"officers_directors_key_employees":[{"business_name_line1":"TRUIST BANK","title":"TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":136,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TRUIST BANK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_type3_nonfunctional":true,"trust_integral_part_test":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":412,"other_support_sum":0,"rows":[{"ein":580593430,"organization_type":"2","support_amount":412,"other_support_amount":0,"governing_document_listed":true,"name":"RABUN GAP NACOOCHEE SCHOOL"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings":false,"excess_business_holdings_rules":true,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type3_all_officers_close_relationship":false,"type3_all_supported_org_voice_investment":true,"type3_all_timely_provided_documents":true},"type3_nonfunctional_financials":{"adjusted_net_income":{"adjusted_gross_income":{"prior_year":0},"depreciation_depletion":{"prior_year":0},"net_short_term_capital_gain":{"prior_year":0},"other_expenses":{"prior_year":0},"other_gross_income":{"prior_year":0},"production_income":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_adjusted_net_income":{"prior_year":0}},"minimum_asset_amount":{"acquisition_indebtedness":{"prior_year":0},"adjusted_fmv_less_indebtedness":{"prior_year":0},"average_monthly_cash_balances":{"prior_year":0},"average_monthly_fmv_securities":{"prior_year":0},"cash_deemed_charitable":{"prior_year":0},"fmv_other_nonexempt_use_assets":{"prior_year":0},"net_value_nonexempt_use_assets":{"prior_year":0},"percent_net_value_nonexempt_use_assets":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_fmv_nonexempt_use_assets":{"prior_year":0},"total_minimum_asset":{"prior_year":0},"discount_claimed":0},"distributable_amount":{"adjusted_net_income":0,"distributable_as_adjusted":0,"greater_adjusted_minimum":0,"income_tax_imposed_prior_year":0,"eighty_five_percent_adjusted_net_income":0,"total_minimum_asset_distributable":0},"distributions":{"administrative_expenses_paid":0,"distributions_attentive_supported_orgs":0,"distributable_as_adjusted":0,"distribution_year_ratio":0.0,"other_distributions":0,"paid_accomplish_exempt_purposes":0,"paid_in_excess_income_activity":0,"total_annual_distributions":0,"exempt_use_assets_acquired_paid":0,"qualified_set_aside":0},"distribution_allocations":{"current_year_applied_prior_underdistributions":0,"current_year_distributable_as_adjusted":0,"current_year_total_annual_distributions":0,"carryover_prior_year_not_applied":0,"carryover_applied_current_year":0,"carryover_applied_prior_year":0,"excess_distribution_carryover_next_year":0,"excess_distribution":0,"excess_distribution_carryover_year1":0,"excess_distribution_carryover_year2":0,"excess_distribution_carryover_year3":0,"excess_distribution_carryover_year4":0,"excess_distribution_carryover_year5":0,"excess_from_year1":0,"excess_from_year2":0,"excess_from_year3":0,"excess_from_year4":0,"excess_from_year5":0,"remaining_underdistribution_current_year":0,"remaining_underdistribution_prior_year":0,"total_excess_distribution_carryover":0,"underdistributions":0}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"Part IV Section D Line 2","explanation":"SUNTRUST BANK (SUNTRUST) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1939. SUNTRUST WAS APPOINTED SOLE TRUSTEE BY THE CHATHAM COUNTY, GEORGIA SUPERIOR COURT ON SEPTEMBER 30, 1939 TO ADMINISTER A BEQUEST UNDER THE WILL OF LOUISA PORTER MINIS DESIGNATED AS THE GILMER FUND. AS TRUSTEE, SUNTRUST MANAGES THE TRUST INVESTMENTS AND MAKES NET INCOME DISTRIBUTIONS TO THE SOLE"},{"form_and_line_reference":"Part IV Section D Line 2 (continued)","explanation":"DESIGNATED BENEFICIARY, GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY"},{"form_and_line_reference":"Part IV Section D Line 3","explanation":"ALTHOUGH NOT REQUIRED BY THE TRUST AGREEMENT SUNTRUST MANAGES THE TRUST INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY TAHT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE."},{"form_and_line_reference":"Part V","explanation":"THE 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"},{"form_and_line_reference":"Part V (continued)","explanation":"WHICH 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."}]}},"ScheduleB":{"attached":false},"source_xml":"202101179349200425_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide support for the rabun gap-nacoochee school","primary_activities":"To provide support for the rabun gap-nacooche school","year":2022,"name":"RABUN GAP NSGILMER FD (1508","phone":"8042737445","type":"990","year_formation":1951,"state_legal_domicile":"GA","tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 919798, ORLANDO, FL, 328919798, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":"328919798"},"Governance":{"501c3 determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-5051,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":-5051,"Investment income total":357,"Net investment gain":-5408},"Other revenues":{"value":0}},"Expenses":{"value":37509,"Grant expense":{"value":37433,"Grants to domestic orgs":37433},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":76,"Current officers":76},"Other expenses":{"value":0},"Functional Expenses":{"Program Service Expenses":37433,"Management And General Expenses":76,"Fundraising Expenses":0}},"Assets":{"value":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE SUPPORT FOR THE RABUN GAP-NACOOCHE SCHOOL","expense":37433,"grants":37433}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":76,"total":76}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"business_name_line1":"TRUIST BANK"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8042737445","business_name_line1":"TRUIST BANK","address_line1":"PO BOX 919798","city":"ORLANDO","state":"FL","zip":"328919798"},"officers_directors_key_employees":[{"business_name_line1":"TRUIST BANK","title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":76,"reportable_comp_from_related_orgs":0,"other_compensation":0,"institutional_trustee":true,"name":"TRUIST BANK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_type3_nonfunctional":true,"trust_integral_part_test":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":37433,"other_support_sum":0,"rows":[{"ein":586026048,"organization_type":"2","support_amount":37433,"other_support_amount":0,"governing_document_listed":true,"name":"RABUN GAP NS TR UA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings":false,"excess_business_holdings_rules":true,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type3_all_officers_close_relationship":false,"type3_all_supported_org_voice_investment":false,"type3_all_timely_provided_documents":true},"type3_nonfunctional_financials":{"adjusted_net_income":{"adjusted_gross_income":{"prior_year":0},"depreciation_depletion":{"prior_year":0},"net_short_term_capital_gain":{"prior_year":0},"other_expenses":{"prior_year":0},"other_gross_income":{"prior_year":0},"production_income":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_adjusted_net_income":{"prior_year":0}},"minimum_asset_amount":{"acquisition_indebtedness":{"prior_year":0},"adjusted_fmv_less_indebtedness":{"prior_year":0},"average_monthly_cash_balances":{"prior_year":0},"average_monthly_fmv_securities":{"prior_year":0},"cash_deemed_charitable":{"prior_year":0},"fmv_other_nonexempt_use_assets":{"prior_year":0},"net_value_nonexempt_use_assets":{"prior_year":0},"percent_net_value_nonexempt_use_assets":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_fmv_nonexempt_use_assets":{"prior_year":0},"total_minimum_asset":{"prior_year":0},"discount_claimed":0},"distributable_amount":{"adjusted_net_income":0,"distributable_as_adjusted":0,"greater_adjusted_minimum":0,"income_tax_imposed_prior_year":0,"eighty_five_percent_adjusted_net_income":0,"total_minimum_asset_distributable":0},"distributions":{"administrative_expenses_paid":0,"distributions_attentive_supported_orgs":0,"distributable_as_adjusted":0,"distribution_year_ratio":0.0,"other_distributions":0,"paid_accomplish_exempt_purposes":0,"paid_in_excess_income_activity":0,"total_annual_distributions":0,"exempt_use_assets_acquired_paid":0,"qualified_set_aside":0},"distribution_allocations":{"current_year_applied_prior_underdistributions":0,"current_year_distributable_as_adjusted":0,"current_year_total_annual_distributions":0,"carryover_prior_year_not_applied":0,"carryover_applied_current_year":0,"carryover_applied_prior_year":0,"excess_distribution_carryover_next_year":0,"excess_distribution":0,"excess_distribution_carryover_year1":0,"excess_distribution_carryover_year2":0,"excess_distribution_carryover_year3":0,"excess_distribution_carryover_year4":0,"excess_distribution_carryover_year5":0,"excess_from_year1":0,"excess_from_year2":0,"excess_from_year3":0,"excess_from_year4":0,"excess_from_year5":0,"remaining_underdistribution_current_year":0,"remaining_underdistribution_prior_year":0,"total_excess_distribution_carryover":0,"underdistributions":0}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"Part IV Section D Line 2","explanation":"SUNTRUST BANK ( NOW TRUIST BANK) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1939. TRUIST WAS APPOINTED SOLE TRUSTEE BY THE CHATHAM COUNTY, GEORGIA SUPERIOR COURT ON SEPTEMBER 30, 1939 TO ADMINISTER A BEQUEST UNDER THE WILL OF LOUISA PORTER MINIS DESIGNATED AS THE GILMER FUND. AS TRUSTEE, TRUIST MANAGES THE TRUST INVESTMENTS AND MAKES NET INCOME DISTRIBUTIONS TO THE SOLE"},{"form_and_line_reference":"Part IV Section D Line 2 (continued)","explanation":"DESIGNATED BENEFICIARY, GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY"},{"form_and_line_reference":"Part IV Section D Line 3","explanation":"ALTHOUGH NOT REQUIRED BY THE TRUST AGREEMENT SUNTRUST MANAGES THE TRUST INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY THAT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE. THE TRUSTEE MEETS WITH SUPPORTED ORGANIZATION QUARTERLY TO GO OVER INVESTMENT PORTFOLIO REVIEWS,"},{"form_and_line_reference":"Part V","explanation":"THE 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"},{"form_and_line_reference":"Part V (continued)","explanation":"WHICH 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."}]}},"ScheduleB":{"attached":false,"required":false},"ScheduleI":{"grant_records_maintained":false,"reported_domestic_org_grants":37433,"reported_domestic_org_grants_program_services":37433,"grants":[{"ein":586026048,"irc_section":"501(C)(3)","cash":37433,"purpose":"TO PROVIDE SUPPORT FOR THE RABUN GAP-NACOOCHEE SCHOOL","valuation_method":"Book Value","address_line1":"P O BOX 919798","city":"ORLANDO","state":"FL","zip":"32891","name":"RABUN GAP NS TR UA","address":"P O BOX 919798, ORLANDO, FL, 32891"}],"total_domestic_grants":37433,"total_domestic_program_services":37433,"detail_org_grants_total":37433,"detail_domestic_grants_total":37433,"supplemental_information":[{"form_and_line_reference":"EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2","explanation":"GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT"}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT","form_and_line_reference":"EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2"}},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"RABUN GAP NS TR UA","ein":586026048,"irc_section":"501(C)(3)","distribution_date":"2022-08-30T00:00:00","description":"CASH","fair_market_value":37433,"method_of_fmv_determination":"FMV","address_line1":"P O BOX 919798","city":"ORLANDO","state":"FL","zip":"32891","name":"RABUN GAP NS TR UA","address":"P O BOX 919798, ORLANDO, FL, 32891"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":580593430,"business_name_line1":"RABUN GAP NACOOCHEE SCHOOL","primary_activities_text":"SCHOOL","exempt_code_section_text":"2","public_charity_status_text":"501(C)(3)","controlled_organization_indicator":false,"legal_domicile_state":"GA","direct_controlling_business_name_line1":"NA","address_line1":"339 NACOOCHEE DRIVE","city":"RABUN GAP","state":"GA","zip":"30568","name":"RABUN GAP NACOOCHEE SCHOOL","address":"339 NACOOCHEE DRIVE, RABUN GAP, GA, 30568"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"RABUN GAP NS TR UA","amount_involved":37433,"method_of_amount_determination":"CASH","transaction_type":"b","name":"RABUN GAP NS TR UA"}]},"source_xml":"202301219349301660_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide support for the rabun gap-nacoochee school","primary_activities":"To provide support for the rabun gap-nacooche school","year":2021,"name":"RABUN GAP NSGILMER FD TR","phone":"4045887227","type":"990","year_formation":1951,"state_legal_domicile":"GA","tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 919798, ORLANDO, FL, 328919798, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":"328919798"},"Governance":{"501c3 determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":5005,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":5005,"Investment income total":850,"Net investment gain":4155},"Other revenues":{"value":0}},"Expenses":{"value":673,"Grant expense":{"value":515,"Grants to domestic orgs":515},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":155,"Current officers":155},"Other expenses":{"value":3,"All other expenses":3},"Functional Expenses":{"Program Service Expenses":515,"Management And General Expenses":158,"Fundraising Expenses":0}},"Assets":{"value":42539,"Savings and temp cash investments":1777,"Investments publicly traded":40762},"Liabilities":{"value":0},"Fund balance":{"value":42539},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE SUPPORT FOR THE RABUN GAP-NACOOCHE SCHOOL","expense":515,"grants":515}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":155,"total":155},"all_other_expenses":{"management_and_general":3,"total":3}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"4048132111","business_name_line1":"TRUIST BANK","address_line1":"PO BOX 919798","city":"ORLANDO","state":"FL","zip":"328919798"},"officers_directors_key_employees":[{"business_name_line1":"TRUIST BANK","title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":155,"reportable_comp_from_related_orgs":0,"other_compensation":0,"institutional_trustee":true,"name":"TRUIST BANK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_type3_nonfunctional":true,"trust_integral_part_test":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":515,"other_support_sum":0,"rows":[{"ein":580593430,"organization_type":"2","support_amount":515,"other_support_amount":0,"governing_document_listed":true,"name":"RABUN GAP NACOOCHEE SCHOOL"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings":false,"excess_business_holdings_rules":true,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type3_all_officers_close_relationship":false,"type3_all_supported_org_voice_investment":true,"type3_all_timely_provided_documents":true},"type3_nonfunctional_financials":{"adjusted_net_income":{"adjusted_gross_income":{"prior_year":0},"depreciation_depletion":{"prior_year":0},"net_short_term_capital_gain":{"prior_year":0},"other_expenses":{"prior_year":0},"other_gross_income":{"prior_year":0},"production_income":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_adjusted_net_income":{"prior_year":0}},"minimum_asset_amount":{"acquisition_indebtedness":{"prior_year":0},"adjusted_fmv_less_indebtedness":{"prior_year":0},"average_monthly_cash_balances":{"prior_year":0},"average_monthly_fmv_securities":{"prior_year":0},"cash_deemed_charitable":{"prior_year":0},"fmv_other_nonexempt_use_assets":{"prior_year":0},"net_value_nonexempt_use_assets":{"prior_year":0},"percent_net_value_nonexempt_use_assets":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_fmv_nonexempt_use_assets":{"prior_year":0},"total_minimum_asset":{"prior_year":0},"discount_claimed":0},"distributable_amount":{"adjusted_net_income":0,"distributable_as_adjusted":0,"greater_adjusted_minimum":0,"income_tax_imposed_prior_year":0,"eighty_five_percent_adjusted_net_income":0,"total_minimum_asset_distributable":0},"distributions":{"administrative_expenses_paid":0,"distributions_attentive_supported_orgs":0,"distributable_as_adjusted":0,"distribution_year_ratio":0.0,"other_distributions":0,"paid_accomplish_exempt_purposes":0,"paid_in_excess_income_activity":0,"total_annual_distributions":0,"exempt_use_assets_acquired_paid":0,"qualified_set_aside":0},"distribution_allocations":{"current_year_applied_prior_underdistributions":0,"current_year_distributable_as_adjusted":0,"current_year_total_annual_distributions":0,"carryover_prior_year_not_applied":0,"carryover_applied_current_year":0,"carryover_applied_prior_year":0,"excess_distribution_carryover_next_year":0,"excess_distribution":0,"excess_distribution_carryover_year1":0,"excess_distribution_carryover_year2":0,"excess_distribution_carryover_year3":0,"excess_distribution_carryover_year4":0,"excess_distribution_carryover_year5":0,"excess_from_year1":0,"excess_from_year2":0,"excess_from_year3":0,"excess_from_year4":0,"excess_from_year5":0,"remaining_underdistribution_current_year":0,"remaining_underdistribution_prior_year":0,"total_excess_distribution_carryover":0,"underdistributions":0}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"Part IV Section D Line 2","explanation":"SUNTRUST BANK ( NOW TRUIST BANK) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1939. TRUIST WAS APPOINTED SOLE TRUSTEE BY THE CHATHAM COUNTY, GEORGIA SUPERIOR COURT ON SEPTEMBER 30, 1939 TO ADMINISTER A BEQUEST UNDER THE WILL OF LOUISA PORTER MINIS DESIGNATED AS THE GILMER FUND. AS TRUSTEE, TRUIST MANAGES THE TRUST INVESTMENTS AND MAKES NET INCOME DISTRIBUTIONS TO THE SOLE"},{"form_and_line_reference":"Part IV Section D Line 2 (continued)","explanation":"DESIGNATED BENEFICIARY, GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY"},{"form_and_line_reference":"Part IV Section D Line 3","explanation":"ALTHOUGH NOT REQUIRED BY THE TRUST AGREEMENT SUNTRUST MANAGES THE TRUST INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY THAT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE."},{"form_and_line_reference":"Part V","explanation":"THE 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"},{"form_and_line_reference":"Part V (continued)","explanation":"WHICH 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."}]}},"ScheduleB":{"attached":false,"required":false},"ScheduleI":{"reported_domestic_org_grants":515,"reported_domestic_org_grants_program_services":515,"total_domestic_grants":515,"total_domestic_program_services":515,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleR":{"tax_exempt_organizations":[{"ein":580593430,"business_name_line1":"RABUN GAP NACOOCHEE SCHOOL","primary_activities_text":"SCHOOL","exempt_code_section_text":"2","public_charity_status_text":"501(C)(3)","controlled_organization_indicator":false,"legal_domicile_state":"GA","direct_controlling_business_name_line1":"NA","address_line1":"339 NACHOOCHE DRIVE","city":"RABUN GAP","state":"GA","zip":"30568","name":"RABUN GAP NACOOCHEE SCHOOL","address":"339 NACHOOCHE DRIVE, RABUN GAP, GA, 30568"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"RABUN GAP NACOOCHEE SCHOOL","amount_involved":515,"method_of_amount_determination":"CASH","transaction_type":"b","name":"RABUN GAP NACOOCHEE SCHOOL"}]},"source_xml":"202201159349300305_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide support for the rabun gap-nacoochee school","primary_activities":"To provide support for the rabun gap-nacooche school","year":2022,"name":"RABUN GAP NSGILMER FD (1508","phone":"8042737445","type":"990","year_formation":1951,"state_legal_domicile":"GA","tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 919798, ORLANDO, FL, 328919798, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":"328919798"},"Governance":{"501c3 determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-5051,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":-5051,"Investment income total":357,"Net investment gain":-5408},"Other revenues":{"value":0}},"Expenses":{"value":37509,"Grant expense":{"value":37433,"Grants to domestic orgs":37433},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":76,"Current officers":76},"Other expenses":{"value":0},"Functional Expenses":{"Program Service Expenses":37433,"Management And General Expenses":76,"Fundraising Expenses":0}},"Assets":{"value":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE SUPPORT FOR THE RABUN GAP-NACOOCHE SCHOOL","expense":37433,"grants":37433}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":76,"total":76}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"business_name_line1":"TRUIST BANK"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"8042737445","business_name_line1":"TRUIST BANK","address_line1":"PO BOX 919798","city":"ORLANDO","state":"FL","zip":"328919798"},"officers_directors_key_employees":[{"business_name_line1":"TRUIST BANK","title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":76,"reportable_comp_from_related_orgs":0,"other_compensation":0,"institutional_trustee":true,"name":"TRUIST BANK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_type3_nonfunctional":true,"trust_integral_part_test":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":37433,"other_support_sum":0,"rows":[{"ein":586026048,"organization_type":"2","support_amount":37433,"other_support_amount":0,"governing_document_listed":true,"name":"RABUN GAP NS TR UA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings":false,"excess_business_holdings_rules":true,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type3_all_officers_close_relationship":false,"type3_all_supported_org_voice_investment":false,"type3_all_timely_provided_documents":true},"type3_nonfunctional_financials":{"adjusted_net_income":{"adjusted_gross_income":{"prior_year":0},"depreciation_depletion":{"prior_year":0},"net_short_term_capital_gain":{"prior_year":0},"other_expenses":{"prior_year":0},"other_gross_income":{"prior_year":0},"production_income":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_adjusted_net_income":{"prior_year":0}},"minimum_asset_amount":{"acquisition_indebtedness":{"prior_year":0},"adjusted_fmv_less_indebtedness":{"prior_year":0},"average_monthly_cash_balances":{"prior_year":0},"average_monthly_fmv_securities":{"prior_year":0},"cash_deemed_charitable":{"prior_year":0},"fmv_other_nonexempt_use_assets":{"prior_year":0},"net_value_nonexempt_use_assets":{"prior_year":0},"percent_net_value_nonexempt_use_assets":{"prior_year":0},"recoveries_prior_year_distributions":{"prior_year":0},"total_fmv_nonexempt_use_assets":{"prior_year":0},"total_minimum_asset":{"prior_year":0},"discount_claimed":0},"distributable_amount":{"adjusted_net_income":0,"distributable_as_adjusted":0,"greater_adjusted_minimum":0,"income_tax_imposed_prior_year":0,"eighty_five_percent_adjusted_net_income":0,"total_minimum_asset_distributable":0},"distributions":{"administrative_expenses_paid":0,"distributions_attentive_supported_orgs":0,"distributable_as_adjusted":0,"distribution_year_ratio":0.0,"other_distributions":0,"paid_accomplish_exempt_purposes":0,"paid_in_excess_income_activity":0,"total_annual_distributions":0,"exempt_use_assets_acquired_paid":0,"qualified_set_aside":0},"distribution_allocations":{"current_year_applied_prior_underdistributions":0,"current_year_distributable_as_adjusted":0,"current_year_total_annual_distributions":0,"carryover_prior_year_not_applied":0,"carryover_applied_current_year":0,"carryover_applied_prior_year":0,"excess_distribution_carryover_next_year":0,"excess_distribution":0,"excess_distribution_carryover_year1":0,"excess_distribution_carryover_year2":0,"excess_distribution_carryover_year3":0,"excess_distribution_carryover_year4":0,"excess_distribution_carryover_year5":0,"excess_from_year1":0,"excess_from_year2":0,"excess_from_year3":0,"excess_from_year4":0,"excess_from_year5":0,"remaining_underdistribution_current_year":0,"remaining_underdistribution_prior_year":0,"total_excess_distribution_carryover":0,"underdistributions":0}},"supplemental_information":{"part_vi":[{"form_and_line_reference":"Part IV Section D Line 2","explanation":"SUNTRUST BANK ( NOW TRUIST BANK) HAS SERVED AS SOLE TRUSTEE OF THIS TRUST SINCE ITS INCEPTION IN 1939. TRUIST WAS APPOINTED SOLE TRUSTEE BY THE CHATHAM COUNTY, GEORGIA SUPERIOR COURT ON SEPTEMBER 30, 1939 TO ADMINISTER A BEQUEST UNDER THE WILL OF LOUISA PORTER MINIS DESIGNATED AS THE GILMER FUND. AS TRUSTEE, TRUIST MANAGES THE TRUST INVESTMENTS AND MAKES NET INCOME DISTRIBUTIONS TO THE SOLE"},{"form_and_line_reference":"Part IV Section D Line 2 (continued)","explanation":"DESIGNATED BENEFICIARY, GAP-NACOOCHEE SCHOOL (RGNS), A 501(C)(3) PUBLIC CHARITY"},{"form_and_line_reference":"Part IV Section D Line 3","explanation":"ALTHOUGH NOT REQUIRED BY THE TRUST AGREEMENT SUNTRUST MANAGES THE TRUST INVESTMENTS IN ACCORDANCE WITH RGNS INSTITUTIONAL INVESTMENT POLICY THAT IS REVIEWED AND UPDATED REGULARLY BY ITS INVESTMENT COMMITTEE. THE TRUSTEE MEETS WITH SUPPORTED ORGANIZATION QUARTERLY TO GO OVER INVESTMENT PORTFOLIO REVIEWS,"},{"form_and_line_reference":"Part V","explanation":"THE 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"},{"form_and_line_reference":"Part V (continued)","explanation":"WHICH 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."}]}},"ScheduleB":{"attached":false,"required":false},"ScheduleI":{"grant_records_maintained":false,"reported_domestic_org_grants":37433,"reported_domestic_org_grants_program_services":37433,"grants":[{"ein":586026048,"irc_section":"501(C)(3)","cash":37433,"purpose":"TO PROVIDE SUPPORT FOR THE RABUN GAP-NACOOCHEE SCHOOL","valuation_method":"Book Value","address_line1":"P O BOX 919798","city":"ORLANDO","state":"FL","zip":"32891","name":"RABUN GAP NS TR UA","address":"P O BOX 919798, ORLANDO, FL, 32891"}],"total_domestic_grants":37433,"total_domestic_program_services":37433,"detail_org_grants_total":37433,"detail_domestic_grants_total":37433,"supplemental_information":[{"form_and_line_reference":"EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2","explanation":"GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT"}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"GRANTS ARE PAID IN ACCORDANCE WITH THE TRUST DOCUMENT","form_and_line_reference":"EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2"}},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"RABUN GAP NS TR UA","ein":586026048,"irc_section":"501(C)(3)","distribution_date":"2022-08-30T00:00:00","description":"CASH","fair_market_value":37433,"method_of_fmv_determination":"FMV","address_line1":"P O BOX 919798","city":"ORLANDO","state":"FL","zip":"32891","name":"RABUN GAP NS TR UA","address":"P O BOX 919798, ORLANDO, FL, 32891"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":580593430,"business_name_line1":"RABUN GAP NACOOCHEE SCHOOL","primary_activities_text":"SCHOOL","exempt_code_section_text":"2","public_charity_status_text":"501(C)(3)","controlled_organization_indicator":false,"legal_domicile_state":"GA","direct_controlling_business_name_line1":"NA","address_line1":"339 NACOOCHEE DRIVE","city":"RABUN GAP","state":"GA","zip":"30568","name":"RABUN GAP NACOOCHEE SCHOOL","address":"339 NACOOCHEE DRIVE, RABUN GAP, GA, 30568"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"RABUN GAP NS TR UA","amount_involved":37433,"method_of_amount_determination":"CASH","transaction_type":"b","name":"RABUN GAP NS TR UA"}]},"Ratings":{"Mission Deployment Rate":{"score":1.2},"Program Expense Ratio":{"score":0.9979738196166253},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":1.0},"Independent Voting Board Pct":{"score":0.0},"Operating Margin":{"score":-8.426054246683824,"percentile":0.022688393126969738},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.002026180383374657,"percentile":0.9911450865006797},"Program Expense Growth":{"score":0.9387384873011443,"percentile":0.990841354200753},"Revenue Growth":{"score":0.05017357034517335,"percentile":0.603310425369447},"Asset Growth":{"score":-0.13750389876576216,"percentile":0.10174682097630182},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.1111111111111111,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":false},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":1.134477995551338,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.0462962962962963,"weight":14},"Sustainability":{"score":0.15318653769893567,"weight":13},"Growth":{"score":0.6580100760233404,"weight":8}},"Overall Score":{"score":0.7895516354623124,"percentile":0.6418157146271661}},"source_xml":"202301219349301660_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}